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2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 1
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Tentang Laporan Sanggahan dan
Tahunan 2025 Batasan
About Annual Report 2025 Tanggung Jawab
Disclaimer and Limitation of Liability
Laporan Tahunan PT Bank Neo Commerce Tbk Laporan Tahunan ini memuat berbagai pernyataan yang
untuk tahun buku 2025 disusun dengan mengusung mencerminkan kondisi keuangan, kinerja operasional,
tema Disciplined Growth, Elevated Value. Pemilihan rencana kerja, strategi, kebijakan, serta tujuan PT Bank
tema ini didasarkan pada hasil evaluasi yang Neo Commerce Tbk. Pernyataan-pernyataan tersebut
komprehensif terhadap dinamika bisnis sepanjang dikategorikan sebagai pernyataan berwawasan ke
tahun 2025, sekaligus mempertimbangkan arah dan depan sesuai dengan ketentuan peraturan perundang-
kesinambungan strategi Perseroan di masa mendatang. undangan yang berlaku, kecuali informasi yang bersifat
Penerbitan Laporan Tahunan ini merupakan wujud historis.
komitmen Perseroan dalam memperkuat transparansi
dan keterbukaan informasi kepada pemegang Pernyataan berwawasan ke depan secara inheren
saham, pemangku kepentingan, serta otoritas terkait. mengandung risiko dan ketidakpastian yang dapat
Dokumen ini dirancang sebagai sumber informasi yang menyebabkan hasil aktual berbeda secara signifikan dari
menyeluruh, memuat gambaran kinerja, capaian, serta yang diungkapkan dalam laporan ini. Seluruh pernyataan
perkembangan operasional PT Bank Neo Commerce tersebut disusun berdasarkan sejumlah asumsi terkait
Tbk selama satu periode pelaporan. kondisi terkini maupun proyeksi kondisi di masa
depan, termasuk lingkungan bisnis tempat Perseroan
Dalam laporan ini, istilah “Rupiah” atau IDR mengacu menjalankan kegiatan usahanya.
pada mata uang resmi Republik Indonesia, sedangkan
“Dolar AS” atau USD merujuk pada mata uang resmi Oleh karena itu, informasi yang disajikan dalam Laporan
Amerika Serikat. Seluruh informasi keuangan disajikan Tahunan ini tidak dapat dianggap sebagai jaminan atas
dalam mata uang Rupiah dan disusun sesuai dengan kinerja Perseroan di masa yang akan datang. Realisasi
Standar Akuntansi Keuangan yang berlaku di Indonesia. hasil di periode mendatang dapat dipengaruhi oleh
Penyebutan istilah “BNC”, “Bank Neo Commerce”, berbagai faktor eksternal yang berada di luar kendali PT
dan “Perseroan” dalam laporan ini merujuk pada Bank Neo Commerce Tbk.
PT Bank Neo Commerce Tbk sebagai entitas yang
menjalankan kegiatan usaha di bidang perbankan. This Annual Report contains various statements that
Untuk memudahkan pembacaan, istilah “Bank” juga reflect the financial condition, operational performance,
digunakan sebagai penyebutan umum terhadap work plans, strategies, policies, and objectives of PT Bank
PT Bank Neo Commerce Tbk. Neo Commerce Tbk. These statements are categorized as
forward-looking statements as per the applicable laws
The Annual Report of PT Bank Neo Commerce Tbk for the and regulations, except for historical information.
fiscal year 2025 was prepared under the theme Discipline
Growth, Elevated Value. This theme was selected based These forward-looking statements inherently contain
on a comprehensive evaluation of business dynamics risks and uncertainties that may cause actual results to
throughout 2025, while also considering the direction differ significantly from those disclosed in this report. All of
and continuity of the Company’s future strategies. these statements are based on a number of assumptions
The publication of this Annual Report reflects the regarding current conditions and projections of future
Company’s commitment to enhance transparency and conditions, including the business environment in which
disclosure of information to shareholders, stakeholders, the Company operates.
and relevant authorities. This document is designed
as a comprehensive source of information, providing Therefore, the information presented in this Annual Report
an overview of the performance, achievements, and cannot guarantee the Company's future performance. The
operational developments of PT Bank Neo Commerce realization of results in future periods may be influenced
Tbk during the reporting period. by various external factors beyond the control of PT Bank
Neo Commerce Tbk.
In this report, the term “Rupiah” or IDR refers to the
official currency of the Republic of Indonesia, while
“U.S. Dollar” or USD refers to the official currency of the
United States. All financial information is presented in
Rupiah and prepared in accordance with the Financial
Accounting Standards applicable in Indonesia.
The terms “BNC,” “Bank Neo Commerce,” and “the
Company” in this report refer to PT Bank Neo Commerce
Tbk as an entity engaged in banking operations. For the
sake of convenience, the term “the Bank” is also used
as a general reference to PT Bank Neo Commerce Tbk.
2 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Sekapur Sirih Preface Disciplined Growth, Elevated Value Seiring dengan transformasi Perseroan menuju bank In line with the Company’s transformationinto a bank berbasis layanan digital, Bank Neo Commerce (BNC) with digital services, Bank Neo Commerce (BNC) secara konsisten mengembangkan model open consistently develops an open ecosystem model as ecosystem sebagai fondasi utama dalam memperluas the primary foundation in the expansion of financial inklusi dan meningkatkan literasi keuangan inclusion and literacy among Indonesian citizens. These masyarakat Indonesia. Upaya ini dilakukan melalui efforts are realized through the reinforcement of a penguatan ekosistem digital yang berkelanjutan sustainable digital ecosystem by fostering synergies dengan menjalin sinergi serta kolaborasi strategis and strategic collaborations with various partners. bersama berbagai mitra. Pendekatan kolaboratif tersebut bertujuan untuk This collaborative approach aims to expand access memperluas akses terhadap layanan keuangan, to financial services, enabling more individuals and sehingga semakin banyak individu dan pelaku usaha businesses to connect with the banking solutions dapat terhubung dengan solusi perbankan yang provided by BNC. By integrating the Company's disediakan oleh BNC. Melalui integrasi kekuatan antara strengths and its strategic partners, BNC is optimistic Perseroan dan para mitra strategisnya, BNC optimistis about creating sustainable business growth that dapat menciptakan pertumbuhan usaha yang aligns with the long-term interests of its customers berkesinambungan, selaras dengan kepentingan and partners. nasabah dan mitra kerja dalam jangka panjang. 2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 3
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Daftar Isi
Table of Content
Tentang Laporan Tahunan 2025 2 Pejabat Eksekutif 91 Informasi Material Terkait 181
About Annual Report 2025 Executive Officer Investasi, Ekspansi, Divestasi,
Penggabungan/Peleburan
Sekapur Sirih 3 Informasi Pemegang Saham 92
Usaha, Akuisisi, dan
Preface Shareholders Information
Restrukturisasi Utang/Modal
Kilas Kinerja 6 Struktur Grup 93 Material Information Regarding
Performance Highlights Group Structure Investments, Expansion,
Divestment, Business Merger/
Ikhtisar Data Keuangan Penting 8 Kronologi Pencatatan Saham 94 Consolidation, Acquisition, and
Key Financial Highlights Share Listing Chronology Debt/Capital Restructuring
Ikhtisar Operasional 14 Informasi Jasa Akuntan Publik 98 Kebijakan Transaksi Afiliasi dan 182
Operational Highlights Information of Public Benturan Kepentingan
Accountant Services Affiliated Transaction Policy and
Ikhtisar Saham 14
Stock Highlights Lembaga dan Profesi Penunjang 99 Conflict of Interest
Perusahaan Kebijakan dan Pembagian 187
Kilas Peristiwa 2025 17
Company Supporting Institution Dividen
2025 Event Highlights
and Profession Dividend cy and Distribution
Laporan Manajemen 26
Informasi pada Situs Web 99 Realisasi Penggunaan Dana 188
Management Reports
Perusahaan Hasil Penawaran Umum
Laporan Dewan Komisaris 28 Information on the Company’s Realization of the Use of Public
Board of Commissioners’ Report Website Offering Proceeds
Laporan Direksi 42 Penghargaan dan Sertifikasi 101 Kontribusi terhadap Negara 192
Board of Directors’ Report Awards and Certifications Contribution to the Nation
Profil Perusahaan 58 Tinjauan Pendukung Bisnis 102 Informasi Program Kepemilikan 192
Company Profile Business Support Overview Saham oleh Karyawan/
Identitas Perusahaan 60 Sumber Daya Manusia 104 Manajemen (ESOP/MSOP)
Company Identity Human Resources Information Regarding
Employee and/or Management
Sejarah Singkat Perusahaan 62 Teknologi Informasi 134 Stock Ownership Program
Brief History Information Technology (ESOP/MSOP)
Visi, Misi, dan Tata Nilai 64 Analisis dan Pembahasan 146 Perbandingan Antara Target 193
Perusahaan Manajemen Dengan Realisasi Kinerja
Vision, Mission, and Corporate Management Discussion and Comparison of Performance
Values Analysis Targets and Realization
Kegiatan Usaha 66 Tinjauan Makroekonomi 148 Proyeksi Tahun 2026 195
Business Activities Macroeconomic Overview 2026 Projections
Jejak Langkah 68 Tinjauan Makro Segmen Industri 151 Prospek Usaha 197
Milestones Perbankan Business Prospects
Macroeconomic Overview of the
Produk dan Layanan 70 Banking Industry Segment Investor Relations 198
Products and Services Investor Relations
Tinjauan Operasi Per Segmen 152
Wilayah Operasional 72 Usaha Aspek Pemasaran 200
Operational Areas Operational Overview per Marketing Aspects
Keanggotaan pada Asosiasi 74 Business Segment Perubahan Ketentuan Peraturan 202
Membership in Association Kinerja Keuangan Komprehensif 161 Perundang-Undangan
Informasi Alamat Kantor Pusat, 75 Comprehensive Financial Regulatory Changes
Cabang, dan Lainnya Performance Perubahan Kebijakan Akuntansi 213
Information of Head Office, Kemampuan Membayar Utang 173 Changes in Accounting Policies
Branch Offices, and Other Debt Repayment Capacity
Locations Informasi Kelangsungan Usaha 214
Tingkat Kolektibilitas Piutang 176 Business Continuity Information
Struktur Organisasi 78 Receivables Collectibility Rate
Organizational Structure Permodalan & Manajemen 216
Struktur Modal dan Kebijakan 177 Risiko
Profil Dewan Komisaris 80 Manajemen Atas Struktur Modal Capital & Risk Management
Board of Commissioners Profile Capital Structure and Permodalan 218
Profil Direksi 85 Management Policy on Capital Capital
Board of Directors Profile Structure
Pengungkapan Eksposur Risiko 220
Surat Pernyataan Anggota 90 Ikatan Material untuk Investasi 179 dan Penerapan Manajemen
Dewan Komisaris dan Anggota Barang Modal Material Risiko
Direksi tentang Tanggung Material Commitments for Disclosure of Risk Exposure
Jawab atas Laporan Tahunan Capital Expenditures and Implementation of Risk
dan Laporan Keberlanjutan Informasi dan Fakta Material 181 Management
2025 PT Bank Neo Commerce setelah Tanggal Pelaporan
Tbk Tata Kelola Perusahaan 320
Material Information and Facts Corporate Governance
Responsibility Statement of Occurring After the Reporting
Board of Commissioners and Date Komitmen terhadap Penerapan 322
Board of Directors for Tata Kelola Perusahaan yang
2025 Annual Report and Baik
Sustainability Report Commitment to the
of PT Bank Neo Commerce Tbk Implementation of Good
Corporate Governance
4 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Landasan Hukum Kebijakan 323 Komite Kredit Bermasalah 425 Tanggung Jawab Sosial dan 470
Tata Kelola Non-Performing Loan Lingkungan
Legal Basis for Governance Committee Social and Environmental
Policies Responsibilities
Komite Produk 426
Prinsip Tata Kelola Perusahaan 325 Product Committee Prinsip Dasar dan Komitmen 472
Corporate Governance Core Principles and
Principles Sekretaris Perusahaan 428
Commitments
Corporate Secretary
Struktur Tata Kelola Perseroan 330 Pernyataan bahwa Ulasan 474
Company Governance Satuan Kerja Audit Intern (SKAI) 432
Lengkap Mengenai Kegiatan
Structure Internal Audit Unit
TJSL Diungkapkan pada
Penerapan Fungsi Kepatuhan 441 Laporan Keberlanjutan
Pemegang Saham 331
Implementation of Compliance Statement that a
Shareholders
Function Comprehensive Review of TJSL
Rapat Umum Pemegang 333 Activities is Disclosed in the
Saham (RUPS) Audit Eksternal 446 Sustainability Report
General Meeting of External Audit
Laporan Keberlanjutan 476
Shareholders (GMS) Sistem Pengendalian Intern 448 Sustainability Report
Dewan Komisaris 364 Internal Control System
Strategi Keberlanjutan 480
Board of Commissioners Sistem Manajemen Risiko 453 Sustainability Strategy
Direksi 382 Risk Management System
Tata Kelola Keberlanjutan 491
Board of Directors Permasalahan Hukum yang 457 Sustainability Governance
Nominasi dan Remunerasi 391 Dihadapi Perseroan di Tahun
2025 Kinerja Ekonomi 502
Dewan Komisaris dan Direksi
Legal Cases Faced by the Economic Performance
Nomination and Remuneration
Company in 2025
the Board of Commissioners Kinerja Lingkungan Hidup 504
and Board of Directors Kode Etik 457 Environmental Performance
393 Code of Conduct
Organ Pendukung Dewan Aspek Sosial 511
Komisaris Penyediaan Dana kepada Pihak 460 Social Aspects
Supporting Organs for the Board Terkait dan Penyediaan Dana
Perseroan hadir Bagi Karyawan 512
of Commissioners Besar
The Company is Available for
Komite Audit 393 Funding to Related Parties and
Employees
Audit Committee Large Exposures
BNC Hadir Bagi Masyarakat dan 520
Komite Pemantau Risiko 402 Penerapan Strategi Anti Fraud & 461
Mendorong Inklusi Keuangan
Risk Oversight Committee Pelaporan Pelanggaran
BNC is Committed to Serve
Implementation of the Anti-
the Community and Promote
Komite Nominasi dan 408 Fraud Strategy & Whistleblowing
Financial Inclusion
Remunerasi System
Nomination and Remuneration BNC Hadir untuk Memberikan 526
Committee Informasi Buy Back Shares & 464
Pelayanan Terbaik bagi
Obligasi serta Penambahan
Nasabah
Organ Pendukung Direksi 416 Modal melalui Right Issue
BNC is Committed to Delivering
Supporting Organs of Directors Information on Share and Bonds
the Best Service to Customers
Buyback, as well as Capital
Komite Manajemen Risiko 416
Increases via Rights Issues Lembar Umpan Balik 532
Risk Management Committee
Feedback Sheet
Akses Informasi dan Data 464
Komite Kebijakan Perkreditan 417
Perseroan Refensi Peraturan POJK No.51/ 533
(KKP)
Access to Company Information POJK.03/2017 & Surat Edaran
Credit Policy Committee (CPC)
and Data OJK No.16/SEOJK.04/2021
Komite Kredit (KK) 419 Reference to POJK Regulation
Penerapan Pedoman Tata 465
Credit Committee (CC) No.51/POJK.03/2017 & OJK
Kelola Perusahaan Terbuka
Circular No.16/SEOJK.04/2021
Komite Personalia 420 Implementation of the Public
HR Committee Company Governance Laporan Keuangan Audited 537
Guidelines Audited Financial Statements
Komite Aset & Liabilitas (ALCO) 421
Asset & Liability Committee Prinsip dan Rekomendasi Tata 466
(ALCO) Kelola
Governance Principles and
Komite Pengarah Teknologi 423 Recommendations
Informasi (KPTI)
Information Technology Hasil Assessment Pelaksanaan 499
Steering Committee Tata Kelola Tahun 2025
Assessment of Governance
Implementation in 2025
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 5
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Kilas
Kinerja
Performance Highlight
6 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 7
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Ikhtisar Data Keuangan Penting
Key Financial Highlights
Laporan Laba (Rugi) dan Penghasilan Komprehensif Lain
Statements of Profit or (Loss) and Other Comprehensive Income
dalam jutaan Rupiah | in million Rupiah
Uraian
2025 2024 2023 2022 2021
Description
Pendapatan Bunga
3.145.192 3.612.292 3.847.049 2.161.809 665.651
Interest Income
Beban Bunga
(792.194) (871.037) (944.568) (713.152) (350.561)
Interest Expense
Pendapatan Bunga
Bersih 2.352.998 2.741.255 2.902.481 1.448.657 315.090
Net Interest Income
Pendapatan
Operasional Lainnya
410.137 580.932 637.286 455.237 128.902
Other Operating
Income
Beban Operasional
(2.200.700) (3.293.732) (4.114.681) (2.688.896) (1.429.278)
Operating Expenses
Laba/(Rugi)
Operasional
562.435 28.455 (574.914) (785.002) (985.286)
Profit/(Loss) from
Operations
Pendapatan/(Beban)
Non-Operasional,
bersih 1.740 (9.771) 1.042 (940) (5.134)
Non-Operating Income/
(Expenses), net
Laba/(Rugi) Sebelum
Pajak Penghasilan
564.175 18.684 (573.872) (785.942) (990.420)
Profit/(Loss) Before
Income Tax
Manfaat/(Beban)
Pajak Penghasilan
1.515 1.201 692 (3.117) 4.131
Income Tax Benefit/
(Expenses)
Laba/(Rugi) Bersih
Tahun Berjalan
565.690 19.885 (573.180) (789.059) (986.289)
Net Profit/(Loss) for
the Current Year
Penghasilan/(Rugi)
Komprehensif Lain,
Bersih Setelah Pajak
103.067 (51.208) 57.285 (55.851) 4.049
Other Comprehensive
Income/ (Loss), Net
After Tax
Jumlah Penghasilan/
(Rugi) Komprehensif
Tahun Berjalan
668.757 (31.323) (515.895) (844.910) (982.240)
Total Comprehensive
Income/(Loss) for The
Current Year
Laba/(Rugi) Per
Saham (dalam nilai
penuh) 42,37 1,58 (47,61) (83,75) (114,07)
Profit/(Loss) per Share
(in full amount)
8 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Kilas Kinerja
Performance Highlight
Pendapatan Bunga Bersih (Rp juta) Laba/(Rugi) Bersih Tahun Berjalan (Rp juta)
Net Interest Income (IDR million) Net Profit/(Loss) for the Current Year (IDR million)
315.090 1.448.657 2.902.481 2.741.255 2.352.998 (986.289) (789.059) (573.180) 19.885 565.690
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
Jumlah (Rugi)/Laba Komprehensif (Rp juta) Laba/(Rugi)Per Saham (Dalam nilai penuh)
Comprehensive (Loss)/Income (IDR million) Profit/(Loss) per Share (In full amount)
(982.240) (844.910) (515.895) (31.323) 668.757 (114,07) (83,75) (47,61) 1,58 42,37
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 9
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Laporan Posisi Keuangan
Statements of Financial Position
dalam jutaan Rupiah | in million Rupiah
Description 2025 2024 2023 2022 2021
Aset
Assets
Aset Produktif
17.320.333 15.707.219 16.310.624 17.199.281 9.769.337
Productive Assets
Kredit yang Diberikan
– Bruto 7.182.580 8.822.146 10.783.341 10.244.251 4.275.500
Loans - Gross
Aset Tresuri
10.136.069 6.797.176 5.415.554 6.698.884 5.179.383
Treasury Assets
Jumlah Aset
18.973.769 17.409.065 18.169.541 19.694.280 11.337.809
Total Assets
Liabilitas & Ekuitas
Liabilities & Equity
Simpanan Nasabah
Deposits from 14.026.142 13.063.792 13.872.270 14.450.498 8.124.417
Customers
Giro
667.381 514.834 649.780 1.094.324 684.822
Current Accounts
Tabungan
3.501.410 3.095.982 3.344.831 3.034.198 942.670
Savings
Deposito Berjangka
dan Deposito On Call
9.857.351 9.452.976 9.877.659 10.321.976 6.496.925
Time Deposit and
Deposit On Call
Simpanan dari Bank
Lain
71.891 129.079 24.912 287.665 40.030
Deposits from Other
Banks
Jumlah Liabilitas
14.743.043 13.847.228 14.846.502 15.949.690 8.447.982
Total Liabilities
Jumlah Ekuitas
4.230.726 3.561.837 3.323.039 3.744.590 2.889.827
Total Equity
Jumlah Liabilitas dan
Ekuitas
18.973.769 17.409.065 18.169.541 19.694.280 11.337.809
Total Liabilities and
Equity
10 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Kilas Kinerja
Performance Highlight
Jumlah Aset (Rp juta) Kredit yang Diberikan (Rp juta)
Total Assets (IDR million) Loans (IDR million)
11.337.809 19.694.280 18.169.541 17.409.065 18.973.769 4.275.500 10.244.251 10.783.341 8.822.146 7.182.580
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
Modal (Rp juta) Dana Pihak Ketiga (Rp juta)
Capital (IDR million) Third Party Funds (IDR million)
3.642.659 3.642.659 3.201.340 3.401.033 4.088.405 8.124.417 14.450.498 13.872.270 13.063.792 14.026.142
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 11
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Laporan Arus Kas
Statements of Cash Flows
dalam jutaan Rupiah | in million Rupiah
Uraian
2025 2024 2023 2022 2021
Description
Arus Kas Bersih yang Diperoleh dari/
(Digunakan untuk) Aktivitas Operasi
4.392.183 120.567 (2.173.945) 3.137.478 371.225
Net Cash Flows Provided by/(Used in)
Operating Activities
Arus Kas Bersih yang (Digunakan untuk)/
Diperoleh dari Aktivitas Investasi
(2.805.455) (1.424.434) 116.583 (2.610.747) (1.052.978)
Net Cash Flows (Used in)/Provided by
Investing Activities
Arus Kas Bersih yang (Digunakan untuk)/
Diperoleh dari Aktivitas Pendanaan
(37.560) 224.062 70.450 1.665.458 2.730.348
Net Cash Flows (Used in)/Provided by
Financing Activities
Kenaikan/(Penurunan) Bersih Kas dan Setara
Kas
1.549.168 (1.079.805) (1.986.912) 2.192.189 2.048.595
Net Increase/(Decrease) in Cash and Cash
Equivalents
Kas dan Setara Kas Awal Tahun
Cash and Cash Equivalents at Beginning of 1.523.144 2.602.949 4.589.861 2.397.672 349.077
the Year
Kas dan Setara Kas Akhir Tahun
3.072.312 1.523.144 2.602.949 4.589.861 2.397.672
Cash and Cash Equivalents at End of the Year
Rasio-Rasio Keuangan
Financial Ratio
dalam % | in %
Uraian
2025 2024 2023 2022 2021
Description
Imbal Hasil terhadap Aset (ROA)
3,11 0,10 (2,99) (5,2) (13,71)
Return on Assets (ROA)
Imbal Hasil terhadap Ekuitas (ROE)
15,13 0,59 (17,56) (32,67) (84,61)
Return on Equity (ROE)
Marjin Pendapatan Bunga Bersih (NIM)
14,39 17,3 18,39 13,83 5,15
Net Interest Margin (NIM)
Rasio Kecukupan Modal (KPMM)
49,07 35,3 27,86 36,79 55,49
Minimum Capital Adequacy Ratio (CAR)
Rasio Kredit Bermasalah - Bruto
3,58 3,30 3,73 2,56 1,75
Non Performing Loan (NPL) - Gross
Rasio Kredit Bermasalah - Neto
0,89 0,30 0,95 2,05 1,19
Non-Performing Loan (NPL) – Net
Biaya Operasional terhadap Pendapatan Operasional
(BOPO) 84,18 99,34 112,27 127,28 224,01
Operating Expenses to Operating Income (BOPO)
Kredit yang Diberikan kepada Simpanan Nasabah (LFR)
55,62 69,20 79,94 73,21 56,73
Loan to Funding Ratio (LFR)
Giro Wajib Minimum (GWM) Rupiah
Minimum Regulatory Reserve Requirement (GWM) 8,62 6,14 8,60 7,98 3,53
Rupiah
Rasio Liabilitas terhadap Ekuitas (DER)
348,48 388,77 446,77 425,94 292,34
Debt to Equity Ratio (DER)
Rasio Liabilitas terhadap Aset (DAR)
77,70 79,54 81,71 80,99 74,51
Debt to Assets Ratio (DAR)
12 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Kilas Kinerja
Performance Highlight
NIM KPMM
% %
NIM KPMM
5,15 13,83 18,39 17,3 14,39 55,49 36,79 27,86 35,3 49,07
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
Biaya Operasional terhadap
Pendapatan Operasional (BOPO)
Operating Expenses to % NPL-Neto
%
Operating Income (BOPO) Non Performing Loan (NPL) - Netto
224,01 127,28 112,27 99,34 84,18 1,19 02,05 0,95 0,3 0,89
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 13
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Ikhtisar Operasional
Operational Highlights
2025 2024 2023 2022 2021
Jumlah Karyawan
Total Employees 933 1.208 998 1.016 641
Jumlah Kantor
11 13 14 21 21
Total Office Channeling
Jumlah ATM 8 9 10 21 11
Total ATM
Ikhtisar Saham
Stock Highlights
Kinerja Saham | Stock Performance
Kode Saham
Stock Code
BBYB
Bursa Perdagangan Saham Bursa Efek Indonesia (BEI)
Stock Exchange Indonesia Stock Exchange (IDX)
Tanggal Pencatatan 13 Januari 2015
Listing Date January 13, 2015
Harga IPO Rp155
IPO Price
Harga Saham Peredaran Saham Jumlah
Share Price Share Circulation (Rp/IDR) Saham Kapitalisasi Pasar
2025 Beredar Market
Tertinggi Terendah Penutupan Volume Nilai Frekuensi Outstanding Capitalization
Highest Lowest Closing (Unit) Value Frequency Shares
Q1 236 148 184 1.033.812.300 204.576.276.700 90.919 13.350.482.346 2.456.488.751.664
Q2 296 153 224 2.462.824.700 600.755.819.800 138.211 13.350.482.346 2.990.508.045.504
Q3 382 214 332 6.035.007.800 1.941.417.007.400 327.727 13.350.482.346 4.432.360.138.872
Q4 615 332 480 14.400.925.300 6.542.506.189.100 1.060.233 13.350.482.346 6.408.231.526.080
14 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 15
Kilas Kinerja
Performance Highlight
Share Price Share Circulation (Rp/IDR)
Outstanding
Capitalization
Shares
Highest Lowest Closing (Unit) Value Frequency
Q1 480 210 278 5.231.676.700 1.705.112.833.200 419.069 12.038.815.679 3.346.790.758.762
Q2 296 216 246 2.277.094.700 590.079.863.800 172.398 12.038.815.679 2.961.548.657.034
Q3 336 224 284 4.425.618.600 1.245.218.696.800 311.599 13.350.482.346 3.791.536.986.264
Q4 300 210 218 2.301.078.500 601.434.670.400 149.521 13.350.482.346 2.910.405.151.428
Pergerakan Harga Saham Tahun 2025 dalam Rupiah (satuan penuh)
Stock Price Movement in 2025 in Rupiah (full amount)
700
600
500
400
300
200
100
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Tertinggi Terendah Penutupan
Highest Lowest Closing
Volume Perdagangan 2025 Unit
2025 Trading Volume Units
7.200.000.000
6.200.000.000
5.200.000.000
4.200.000.000
3.200.000.000
2.200.000.000
1.200.000.000
200.000.000
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Pasar Reguler
Regular Market
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 15
Page 16
Informasi Penghentian Sementara Information on Temporary Perdagangan Saham (Suspension) Suspension of Stock Trading and/or dan/atau Sanksi Perdagangan Delisting Saham (Delisting) Sepanjang tahun 2025, Perseroan menjalankan Throughout 2025, the Company conducted its aktivitas perdagangannya di pasar modal trading activities in the capital market without tanpa mengalami penghentian sementara experiencing any temporary suspension of perdagangan saham (suspension) maupun stock trading or delisting. Therefore, there were sanksi penghapusan pencatatan saham no events related to suspension and/or delisting (delisting). Dengan demikian, tidak terdapat that need to be disclosed in this Annual Report. kejadian terkait suspension dan/atau delisting yang perlu diungkapkan dalam Laporan Tahunan ini. Informasi tentang Aksi Korporasi Information on Corporate Action Sepanjang tahun 2025, Perseroan tidak melakukan Throughout 2025, the Company did not carry pemecahan saham (stock split), penggabungan out any stock splits, reverse stock splits, stock saham (reverse stock), pembagian dividen dividends, bonus shares distribution, changes saham, saham bonus, perubahan nilai nominal in par value of shares, issuance of convertible saham, penerbitan efek konversi, penambahan securities, capital increases, or capital reductions. modal atau pengurangan modal. Ikhtisar Obligasi, Sukuk, dan/atau Overview of Bonds, Sukuk, and/or Obligasi Konversi Convertible Bonds Sampai dengan akhir tahun 2025, Perseroan As of the end of 2025, the Company had no tidak memiliki instrumen pendanaan berupa issuance of financing instruments in the form obligasi, sukuk, maupun obligasi konversi yang of bonds, sukuk, or convertible bonds. Therefore, beredar. Oleh karena itu, tidak terdapat informasi there is no information regarding such instruments terkait instrumen-instrumen tersebut yang perlu that needs to be disclosed in this Annual Report. disampaikan dalam Laporan Tahunan ini. Informasi Sumber Pendanaan Information on Other Sources of Lainnya Funding Selama tahun 2025, Perseroan tidak menerbitkan During 2025, the Company did not issue any surat berharga sebagai sumber pendanaan securities as other sources of funding, including lainnya, termasuk dalam bentuk obligasi, medium bonds, medium-term notes (MTN), or Negotiable term notes (MTN), maupun Negotiable Certificate Certificates of Deposit (NCD). Consequently, there of Deposit (NCD). Dengan demikian, tidak is no additional information regarding these terdapat informasi tambahan mengenai sumber funding sources to be disclosed in this Annual pendanaan tersebut yang dapat diungkapkan Report. dalam Laporan Tahunan ini. 16 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 17
Kilas Kinerja
Performance Highlight
Kilas Peristiwa 2025
2025 Event Highlights
2025
9 Januari
January, 9 Genap 35 tahun di tahun 2025, Perseroan hadir menemani perjalanan
perbankan dan keuangan masyarakat Indonesia. Perseroan terus
berkomitmen untuk menyediakan layanan keuangan yang lengkap,
memberikan solusi bagi kebutuhan finansial seluruh masyarakat
Indonesia. Perseroan senantiasa berupaya menghadirkan pengalaman
perbankan yang menyenangkan dengan berbagai inovasi tiada henti
yang kami berikan. Mari terus bergandengan tangan, bersama kita
wujudkan inklusivitas keuangan yang menyeluruh dan membuka peluang
lebih besar bagi setiap individu di Indonesia.
Marking its 35th anniversary in 2025, the Company stands ready to
accompany Indonesians on their banking and financial journey. The
Bank Neo Commerce 35th Company remains committed to providing comprehensive financial
Anniversary services and solutions for the financial needs of all Indonesians. We
Bank Neo Commerce 35th constantly strive to deliver a pleasant banking experience through our
Anniversary continuous innovations. Let’s continue to work hand in hand; together,
we will realize comprehensive financial inclusion and open up greater
opportunities for every individual in Indonesia.
2025
11 Februari
February, 11 Perseroan menggelar Media Group Interview yang mengundang berbagai
media nasional untuk berdiskusi bersama dan bertanya langsung dengan
Direktur Bisnis BNC, Bapak Aditya Windarwo yang ditemani oleh Chief
Financial Officer, Ibu Sufen Triantio, di Kantor Pusat Perseroan, Jakarta.
Dalam kesempatan ini, Perseroan membagikan proyeksi bisnis tahun
2025 dan highlight kinerja tahun buku 2024.
The Company held a Media Group Interview, inviting various national
media outlets to engage in a discussion and ask questions directly to
BNC’s Business Director, Mr. Aditya Windarwo, who was accompanied by
Chief Financial Officer, Ms. Sufen Triantio, at the Company’s Head Office in
Jakarta. During the event, the Company shared its business projections for
Media Group Interview
2025 and provided a preview of key performance highlights for the 2024
Media Group Interview
fiscal year.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 17
Page 18
2025
15 Februari
February, 15 Perseroan menggelar Neo Meet Edu Finance bertajuk “Amati Tren, Jalankan
Strategi. Raih Untung Lebih Banyak” bersama Kang Aang Permana, Founder
Sipetek Food & Mentor UMKM, yang dihadiri oleh para pemilik UMKM yang
tergabung dalam neobank Community. Secara berkelanjutan, Perseroan
fokus memberikan edukasi keuangan kepada masyarakat, yang salah
satunya adalah mengadakan pembekalan materi dan mini workshop
semacam ini terkait pengembangan bisnis yang mereka jalankan.
The Company hosted Neo Meet Edu Finance event titled "Monitor Trends,
Execute Strategies. Earn More Profit" with Kang Aang Permana, Founder of
Sipetek Food & MSME Mentor, which was attended by MSME owners who are
members of the neobank Community. The Company remains committed
NeoMeet Edu Finance to providing financial education to the public, one of which is by organizing
NeoMeet Edu Finance training sessions and mini-workshops related to the development of their
businesses.
2025
21 Maret
March, 21 Bank Neo Commerce melalui beragam program yang dimilikinya, salah
satunya yaitu Webinar Pondasi Investasi ini kerap membagikan informasi
serta edukasi terkait keuangan yang dapat diterapkan langsung oleh
nasabah dan masyarakat secara umum.
Through its various programs, one of which is the “Pondasi Investasi”
webinar, Bank Neo Commerce frequently shares financial information and
educational resources that can be directly applied by customers and the
general public.
Webinar Pondasi Investasi
Webinar Pondasi Investasi
2025
10 April
April, 10 Perseroan menggelar Halal Bihalal & Town Hall 2025 yang dihadiri oleh
seluruh Neobankers secara hybrid. Selain dalam rangka silaturahmi dan
saling bermaafan setelah Hari Raya Idulfitri 1446 H, acara ini dilaksanakan
untuk memberikan informasi terkini mengenai Perseroan kepada para
Neobankers, baik dari sisi korporasi maupun bisnis. Mengusung tema
“Kebersamaan Menguatkan, Kolaborasi Mewujudkan”, Halal Bihalal dan
Town Hall ini merupakan wadah yang tepat untuk semakin mempererat
jalinan silaturahmi untuk meningkatkan kualitas kerja dan kolaborasi para
Neobankers.
The Company held Halal Bihalal & Town Hall 2025, attended by all
Neobankers in a hybrid format. Besides fostering camaraderie and
Bank Neo Commerce Town exchanging forgiveness following Eid al-Fitr 1446 H, this event was organized
Hall & Halal Bihalal to provide Neobankers with the latest updates on the Company, covering
both corporate and business aspects. Under the theme “Togetherness
Empowers, Collaboration Achieves,” this Halal Bihalal and Town Hall serves
as the perfect platform to further strengthen bonds of friendship and
enhance the quality of work and collaboration among Neobankers.
18 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 19
Kilas Kinerja
Performance Highlight
2025
6 & 26 Mei
May, 6 & 26
Seremoni Penandatanganan
Kerjasama antara Bank
Neo Commerce dengan
Kredi360 dan Bank Neo
Commerce dengan MNC Asset
Management
Signing Ceremony of
Cooperation between Bank Neo
Commerce and Kredi360, also
Bank Neo Commerce and MNC
Asset Management
Melalui kolaborasi, Perseroan berkomitmen untuk semakin memperluas ekosistem dalam memberikan pelayanan
prima kepada masyarakat. Hal ini dibuktikan dengan diadakannya signing ceremony kerja sama antara Perseroan
dengan berbagai mitra strategis, diantaranya yaitu Kredi360 pada 6 Mei 2025 dan MNC Asset Management pada
26 Mei 2025.
Through collaboration, the Company is committed to further expanding its ecosystem to provide excellent service
to the public. This is proven by the signing ceremonies held between the Company and various strategic partners,
including Kredi360 on May 6, 2025, and MNC Asset Management on May 26, 2025.
2025
27 Mei
May, 27
Rapat Umum
Pemegang Saham
Tahunan dan Luar Biasa
Annual and
Extraordinary General
Meeting of Shareholders
Perseroan telah menyelenggarakan Rapat Umum Pemegang Saham Tahunan (RUPST). Rapat membahas beberapa
agenda dan dihadiri oleh mayoritas pemegang saham Perseroan serta manajemen perusahaan, yaitu jajaran
Dewan Komisaris dan Direksi Perseroan. Dalam RUPST kali ini, pemegang saham menyetujui usulan perubahan
atas rencana penggunaan dana hasil Penawaran Umum Terbatas V (PUT V) dengan Hak Memesan Efek Terlebih
Dahulu dan Penawaran Umum Terbatas VI (PUT VI) dengan Hak Memesan Efek Terlebih Dahulu atau right issue.
Perubahan ini diselaraskan dengan Rencana Bisnis Perseroan yang berfokus dalam peningkatan bisnis khususnya
dalam penyaluran kredit.
The Company has held its Annual General Meeting of Shareholders (AGMS). The meeting discussed several agenda
and was attended by a majority of the Company’s shareholders as well as company management, including the
Board of Commissioners and the Board of Directors. At this AGMS, shareholders approved the proposed changes
to the plan for the use of proceeds from Limited Public Offering V (PUT V) with Preemptive Rights and Limited Public
Offering VI (PUT VI) with Preemptive Rights or rights issue. These changes are aligned with the Company’s Business
Plan, which focuses on business growth, particularly in credit distribution.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 19
Page 20
2025
17 & 19 Juni
June, 17 & 19
Bank Neo Commerce
– TV Live Show
(Beritasatu
& CNBC TV)
Direktur Bisnis BNC, Bapak Aditya Windarwo hadir dalam program Corporate Insight (17/06) di BeritaSatu TV
menyampaikan strategi Perseroan dalam menjalankan operasional bisnis perbankan digital yang memberikan
dampak positif bagi pertumbuhan kinerja Perseroan.
Pada kesempatan berbeda, Direktur Utama BNC, Eri Budiono menyebutkan Dalam program Money Talks (19/06)
CNBC Indonesia TV terkait kinerja impresif Perseroan dalam upaya memperbaiki kualitas portofolio pinjaman
hingga mampu menekan NPL serta berhasil mencetak kenaikan laba.
BNC’s Business Director, Mr. Aditya Windarwo, appeared on the Corporate Insight program (June 17) on BeritaSatu
TV to discuss the Company’s strategy in running its digital banking operations, which has positively impacted the
Company’s performance growth.
On a separate occasion, BNC's President Director, Eri Budiono spoke on the Money Talks program (June 19) on
CNBC Indonesia TV regarding the Company’s impressive performance in its efforts to improve the quality of its loan
portfolio, thereby reducing NPLs and successfully increasing profits.
2025
22 Juni
June, 22 Perseroan menggelar kegiatan literasi keuangan dalam bentuk Webinar,
berkolaborasi dengan Komunitas Kumpulbaca, dan membahas fenomena
self-reward yang marak dilakukan oleh generasi muda. Perseroan aktif
menggelar kegiatan edukasi guna mendukung pertumbuhan positif
tingkat literasi keuangan nasional.
In collaboration with the Kumpulbaca community, the Company held a
financial literacy webinar to discuss the phenomenon of self-reward,
which is increasingly common among the younger generation. The
Company actively organizes educational activities to support the positive
growth of national financial literacy.
Webinar NeoTalks – Literasi
Keuangan Bank Neo
Commerce x Komunitas
Kumpulbaca
NeoTalks Webinar – Financial
Literacy, Bank Neo Commerce x
Kumpulbaca Community
20 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 21
Kilas Kinerja
Performance Highlight
2025
17 Juli
July, 17 Perseroan berkolaborasi dengan PT Kalbe Farma, Tbk dan Siloam Hospitals
Group Kebon Jeruk Jakarta menggelar Health Talk yang menghadirkan
Dokter Spesialis Jantung dan Pembuluh Darah untuk memberikan edukasi
kepada Neobankers tentang pentingnya memulai pola hidup sehat agar
terhindar dari berbagai penyakit, salah satunya adalah kolesterol. Dalam
sesi ini juga, Neobankers dapat melakukan Mini Medical Check Up untuk
mengetahui tingkat kolesterol, gula darah, dan juga asam urat. Perseroan
memahami, bahwa kesehatan serta kesejahteraan Neobankers
merupakan salah satu faktor penting dalam kelancaran operasional
bisnis perusahaan.
The Company collaborated with PT Kalbe Farma, Tbk and Siloam Hospitals
Health Talk “Silent Killer” Group in Kebon Jeruk, Jakarta, to host a Health Talk featuring a cardiologist
– Bank Neo Commerce who provided education to Neobankers on the importance of adopting a
x Kalbe Farma x Siloam healthy lifestyle to prevent various diseases, including high cholesterol.
Hospital During this session, Neobankers could also take part in a Mini Medical
Check-Up to check their cholesterol, blood sugar, and uric acid levels. The
Company understands that the health and well-being of Neobankers are
key factors in ensuring the smooth operation of the Company’s business.
2025
22 Juli
July, 22 Perseroan meresmikan Kantor Fungsional Collection yang berlokasi
di Yogyakarta. Dengan adanya Kantor Fungsional ini, menjadi pusat
koordinasi tim Collection Perseroan untuk melayani seluruh nasabah.
The Company has officially unveiled its Functional Collection Office in
Yogyakarta. This Functional Office serves as the coordination hub for the
Company’s Collection team to serve all customers.
Peresmian Kantor
Fungsional Collection
Yogyakarta
Peresmian Kantor Fungsional
Collection Yogyakarta
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 21
Page 22
2025
27 Juli
July, 27 Guna mendukung dan memberdayakan komunitas, Perseroan secara
konsisten menggelar berbagai kegiatan menarik dengan konsep
community gathering. WaraWiri Wirausaha menjadi salah satu wadah
yang diinisiasi oleh Perseroan untuk memberikan edukasi keuangan
kepada komunitas, salah satunya yaitu UMKM.
In order to support and empower the community, the Company
consistently organizes various engaging activities with the concept of
community gatherings. WaraWiri Wirausaha is one of the platforms
initiated by the Company to provide financial education to the community,
including MSMEs.
WaraWiri Wirausaha
WaraWiri Wirausaha
2025
14 Agustus
August, 14 Perseroan menjalin kerja sama strategis dengan Yayasan WWF Indonesia
untuk bersama-sama mendukung program pelestarian lingkungan yang
dilakukan WWF-Indonesia. Tabungan Neo Green dihadirkan sebagai
realisasi dari komitmen Bank Neo Commerce dalam penyediaan produk
keuangan yang berkelanjutan, dimana program pelestarian lingkungan
saat ini dilakukan melalui kerja sama dengan WWF-Indonesia.
The Company established a strategic partnership with WWF Indonesia
Foundation to collectively support WWF-Indonesia’s environmental
conservation programs. The Neo Green Savings Account was launched
as a concrete manifestation of Bank Neo Commerce’s commitment to
providing sustainable financial products, with environmental conservation
Signing Ceremony Bank
efforts being carried out through a partnership with WWF-Indonesia.
Neo Commerce x Yayasan
WWF Indonesia
2025
20 Agustus
August, 20
Dalam rangka memperingati Hari Kemerdekaan Indonesia yang ke-
80, BNC menyelenggarakan Town Hall dengan rangkaian acara yang
dikemas lebih interaktif. Selain update Perseroan terkini, diadakan juga
sesi diskusi dan berbagi inspirasi bersama BOD, hingga fun games yang
menciptakan suasana penuh keriaan dan kegembiraan.
In commemoration of the 80th Anniversary of Indonesia’s Independence,
BNC held a Town Hall with a series of events designed to be more
interactive. In addition to the latest Company updates, there were also
discussion sessions and inspirational talks with the Board of Directors, as
Bank Neo Commerce Town well as fun games that brought a lively and joyful atmosphere.
Hall & Neopendence Day
22 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 23
Kilas Kinerja
Performance Highlight
2025
17 & 25 Sep
Sep, 17 & 25
Seremoni Relokasi KCP
PIK & KC Medan
Relocation Ceremony of
KCP PIK and KC Medan
Perseroan melakukan relokasi dua kantor cabangnya, yaitu Kantor Cabang Pembantu (KCP) Pantai Indah Kapuk dan
Kantor Cabang (KC) Medan. Ini merupakan bagian dari salah satu upaya Perseroan untuk memberikan pelayanan
yang semakin lebih baik bagi nasabah setia. Acara peresmian relokasi kantor cabang tersebut diselenggarakan di
Jakarta pada 17 September 2025 dan Medan pada 25 September 2025. Berlangsung dengan penuh suka cita, acara
ini dihadiri oleh jajaran Manajemen Perseroan, nasabah, puluhan wartawan, serta tamu undangan.
The Company has relocated two of its branches: the Pantai Indah Kapuk Branch Office (KCP) and the Medan
Branch Office (KC). This is part of the Company’s efforts to provide even better service to its loyal customers. The
inauguration ceremonies for the relocated branch offices were held in Jakarta on September 17, 2025, and in Medan
on September 25, 2025. The events, which were filled with joy, were attended by the Company’s management,
customers, dozens of journalists, and invited guests.
2025
23–26 Okt
Okt, 23-26 Perseroan hadir dalam gelaran FinEXpo yang merupakan puncak Bulan
Inklusi Keuangan yang diadakan oleh OJK dan Bank Indonesia di Surabaya,
Jawa Timur. Perseroan menghadirkan berbagai program dan penawaran
menarik melalui produk serta layanan keuangan yang tersedia sepanjang
kegiatan berlangsung.
The Company participated in FinEXpo, the highlight of Financial Inclusion
Month organized by the OJK and Bank Indonesia in Surabaya, East Java. The
Company presented a variety of programs and attractive offers through
its financial products and services, which were available throughout the
event
Neo Keliling Surabaya
Neo Keliling Surabaya
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 23
Page 24
2025
27 & 29 Okt
Oct, 27 & 29 Perseroan melakukan agenda Roadshow di Surabaya dengan melakukan
agenda Radio Talk Show ke Radio Gen FM & DJ FM Surabaya untuk
memberikan edukasi keuangan dan semakin memperkenalkan kehadiran
BNC di Surabaya.
The Company conducted a Roadshow agenda in Surabaya by conducting
a Radio Talk Show agenda at Radio Gen FM & DJ FM Surabaya to provide
financial education and further introduce BNC's presence in Surabaya.
NeoTalks – Literasi
Keuangan Bank Neo
Commerce x Radio Gen FM
dan DJ FM Surabaya
2025
28 Oktober
Oct, 28 Dalam rangka turut serta menyemarakkan Bulan Inklusi Keuangan (BIK)
dan kampanye Gerakan Nasional Cerdas Keuangan (GENCARKAN),
Perseroan menggelar NeoTalks - kegiatan literasi keuangan yang dikemas
dalam bentuk talk show interaktif di Fakultas Ekonomi & Bisnis (FEB)
Universitas Trunojoyo Madura dengan mengangkat tema “Tantangan
Mengelola Keuangan di Era Digital dan Mawas terhadap Penipuan Digital”.
In order to celebrate Financial Inclusion Month (BIK) and support the
National Financial Literacy Movement (GENCARKAN) campaign, the
Company held NeoTalks, a financial literacy event presented as an
interactive talk show at the Faculty of Economics and Business (FEB)
Trunojoyo University of Madura, focusing on the theme “The Challenges of
NeoTalks – Literasi
Managing Finances in the Digital Age and Staying Vigilant Against Digital
Keuangan Bank Neo
Fraud.
Commerce x Universitas
Trunojoyo Madura
2025
5 November
November, 5 Perseroan menjalin kerja sama strategis dengan PT Zurich Asuransi
Indonesia Tbk (“Zurich”) untuk menghadirkan produk asuransi Critical Illness
Optimal Protection kepada nasabah BNC melalui skema bancassurance.
Produk ini memberikan manfaat santunan kepada tertanggung apabila
didiagnosis mengidap penyakit kritis tahap awal, penyakit kritis tahap
akhir, atau penyakit terminal (terminal illness), termasuk di antaranya
perlindungan terhadap 34 penyakit kritis, dan sudah tersedia bagi
nasabah di seluruh kantor cabang BNC sejak November 2025.
The Company established a strategic partnership with PT Zurich Asuransi
Indonesia Tbk (“Zurich”) to offer the Critical Illness Optimal Protection
insurance product for BNC customers through a bancassurance scheme.
Signing Ceremony Bank Neo This product provides a benefit payout to the insured if diagnosed with an
Commerce x Zurich early-stage critical illness, a late-stage critical illness, or a terminal illness,
Signing Ceremony Bank Neo including coverage for 34 critical illnesses, and has been available for
Commerce x Zurich customers at all BNC branches since November 2025.
24 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 25
Kilas Kinerja
Performance Highlight
2025
16 November
November, 16 Perseroan mengadakan pagelaran Neobank Padel Tournament 2025 di
Jakarta. Puluhan komunitas padel di bilangan Jakarta dan sekitarnya
bergabung dan mengirimkan pemain-pemain terbaiknya untuk saling
berkompetisi memperebutkan gelar juara. Pagelaran Neobank Padel
Tournament 2025 menghadirkan ratusan peserta dari puluhan komunitas
padel terbaik di Jakarta dan sekitarnya, untuk memperebutkan juara di
dalam empat (4) kategori.
The company hosted the Neobank Padel Tournament 2025 in Jakarta.
Dozens of padel communities in Jakarta and the surrounding areas came
together and sent their best players to compete for the championship
Neobank Padel title. The Neobank Padel Tournament 2025 brought together hundreds of
Tournament 2025 participants from dozens of the best padel communities in Jakarta and the
surrounding areas to compete for the championship in four (4) categories.
2025
18 November
November, 18 Perseroan berkolaborasi dengan Stockbit menggelar Investor Meeting
yang mengundang para investor retail. Pada kegiatan ini, Jajaran
Manajemen Perseroan yang diwakili Direktur Utama, Direktur Bisnis, Chief
Financial Officer, dan Head of Corplan & Investor Relations hadir untuk
memberikan pemaparan terkait kinerja keuangan & bisnis terkini dari
Perseroan.
The Company collaborated with Stockbit to host an Investor Meeting
for retail investors. At the event, the Company’s management team,
represented by the CEO, the Business Director, the CFO, and the Head
of Corporate Planning & Investor Relations, was present to provide an
overview of the Company’s latest financial and business performance.
Investor Meeting
Neobank Commerce
2025
16 Desember
December, 16
Perseroan menggelar Public Expose Tahunan yang dihadiri oleh Direktur
Utama BNC, Bapak Eri Budiono, Direktur Bisnis BNC, Bapak Aditya Windarwo,
Chief Financial Officer BNC, Ibu Sufen Triantio, para Investor, Analis
Sekuritas, dan rekan-rekan wartawan dari puluhan media nasional. Dalam
rangkaian acara ini, Jajaran Direksi dan perwakilan Manajemen Perseroan
memberikan paparan terkini mengenai gambaran umum Perseroan,
kinerja keuangan, dan perkembangan bisnis terkini dari Perseroan.
The Company held its Annual Public Expose, attended by BNC’s President
Director, Mr. Eri Budiono; BNC’s Business Director, Mr. Aditya Windarwo;
BNC’s Chief Financial Officer, Ms. Sufen Triantio; investors; securities
Public Expose Tahunan 2025
analysts; and journalists from dozens of national media outlets. During the
event, the Board of Directors and management representatives provided
an update on the Company’s overview, financial performance, and latest
business developments
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 25
Page 26
Laporan
Manajemen
Management Report
26 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 27
Laporan Manajemen
Management Report
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 27
Page 28
Laporan Dewan Komisaris
Board of Commissioners’ Report
Para Pemegang Saham dan Pemangku Kepentingan yang Terhormat,
Dewan
Komisaris Dengan penuh tanggung jawab, kami mewakili Dewan Komisaris
PT Bank Neo Commerce Tbk (“Perseroan” atau “BNC”) menyampaikan
senantiasa laporan pelaksanaan fungsi pengawasan atas pengelolaan
mendukung Perseroan sepanjang tahun buku 2025.
BNC untuk
terus Dear Esteemed Shareholders and Stakeholders,
tumbuh dan On behalf of the Board of Commissioners of PT Bank Neo Commerce
menghadirkan Tbk (“the Company” or “BNC”), we hereby submit this report on the
performance of our supervisory functions regarding the management
berbagai of the Company throughout the 2025 fiscal year.
produk dan
layanan yang Kami bersyukur kepada Tuhan We are grateful to God Almighty
inovatif Yang Maha Esa atas karunia-Nya, for His blessings, which have
sehingga di tengah dinamika enabled the Company, together
The Board of bisnis yang kompleks, tekanan with the Board of Directors and
Commissioners ketidakpastian global, serta all BNC employees (Neobankers),
tensi geopolitik yang belum to maintain organizational
consistently
sepenuhnya mereda, Perseroan resilience and close out the year
supports BNC's bersama Direksi dan seluruh 2025 with positive performance
Growth and karyawan BNC (Neobankers) results, despite complex business
encourages the mampu menjaga ketahanan dynamics, the pressures of global
organisasi dan menutup tahun uncertainty, and geopolitical
presentation of
2025 dengan capaian kinerja tensions that have not yet fully
various innovative yang positif. subsided.
products and
sercives Sepanjang periode pelaporan, Throughout the reporting period,
Dewan Komisaris secara the Board of Commissioners
konsisten menjalankan consistently carried out its
mandat pengawasan terhadap supervisory role over the Board
Direksi, termasuk memantau of Directors, including monitoring
implementasi Rencana Bisnis the implementation of the Bank’s
Bank (RBB) dan Rencana Business Plan (RBB) and the
Aksi Keuangan Berkelanjutan Sustainable Finance Action Plan
(RAKB). Pengawasan juga (RAKB). The supervision also
mencakup penelaahan terhadap includes reviewing the formulation
perumusan dan eksekusi strategi and execution of key strategies
serta kebijakan utama, penilaian and policies, assessing the
atas prospek usaha yang disusun business outlook prepared by the
Direksi berikut pertimbangan Board of Directors including the
yang mendasarinya, serta underlying considerations, as well
evaluasi atas penerapan tata as evaluating the implementation
kelola perusahaan dan efektivitas of corporate governance and the
struktur organ tata kelola effectiveness of the Company’s
Perseroan. governance structure.
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INKAWAN D. JUSI
Komisaris Utama Independen
Independent President Commissioner
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Fungsi Pengawasan dan Hubungan Supervisory Functions and Working Kerja dengan Direksi Relationship with the Board of Directors Sebagai organ Perseroan yang dibentuk sesuai As a corporate organ established under the laws ketentuan peraturan perundang-undangan, and regulations, the Board of Commissioners is Dewan Komisaris memiliki tanggung jawab utama primarily responsible for supervising and advising untuk melakukan pengawasan dan memberikan on the management of the Company by the nasihat atas pengurusan Perseroan oleh Direksi. Board of Directors. The BOC actively carries out Peran ini dijalankan secara aktif, mulai dari this role by participating in the formulation of tahap perumusan strategi, penyusunan dan strategies, drafting and implementing business implementasi rencana bisnis, pemantauan plans, monitoring performance, and overseeing kinerja, hingga pengawasan terhadap the implementation of risk management and the penerapan manajemen risiko dan prinsip tata principles of good corporate governance (Good kelola perusahaan yang baik (Good Corporate Corporate Governance). Governance). Pengawasan dilakukan untuk memastikan Supervision is conducted to ensure consistency in konsistensi pelaksanaan kegiatan usaha dengan business operations with the RBB and compliance RBB serta kepatuhan terhadap prinsip GCG di with GCG principles across all organizational units. seluruh unit organisasi. Dalam pelaksanaannya, hubungan kerja antara In practice, the working relationship between the Dewan Komisaris dan Direksi dibangun atas Board of Commissioners and the Board of Directors dasar saling menghormati dan keterbukaan. is built on mutual respect and transparency. Sepanjang 2025, berbagai rapat koordinasi telah Throughout 2025, various coordination meetings dilaksanakan untuk membahas isu-isu strategis were held to discuss strategic and operational maupun operasional perbankan. Dewan Komisaris banking issues. The Board of Commissioners is also juga didukung oleh komite-komite di bawahnya supported by its committees, which provide in- yang berperan memberikan pendalaman dan depth analysis and recommendations, particularly rekomendasi, khususnya dalam aspek keuangan, regarding financial matters, risk management, manajemen risiko, serta tata kelola perusahaan. and corporate governance. On certain occasions, Pada kesempatan tertentu, pejabat eksekutif relevant executive officers are invited to deliver terkait turut diundang untuk memberikan presentations in accordance with the discussion pemaparan sesuai agenda pembahasan. agenda. Selain melalui forum formal, komunikasi Besides formal forums, supervisory communication pengawasan juga dilakukan secara berkelanjutan is also conducted continuously through open melalui dialog terbuka dengan Direksi dan pejabat dialogue with the Board of Directors and executive eksekutif, sejalan dengan karakter industri officers, in line with the dynamic nature of the perbankan berbasis digital yang dinamis. banking industry. Adapun ruang lingkup pengawasan Dewan The scope of the Board of Commissioners’ Komisaris mencakup antara lain: supervision includes: 1. Evaluasi pelaksanaan RBB, baik dari sisi 1. Evaluating the implementation of RBB, both kuantitatif maupun kualitatif, termasuk realisasi from quantitative and qualitative perspectives, RAKB; including the realization of RAKB; 2. Penilaian terhadap faktor-faktor yang mem 2. Evaluating factors affecting the Company’s engaruhi kinerja Perseroan, khususnya aspek performance, particularly capital, earnings, risk permodalan (capital), rentabilitas (earnings), profile—especially credit risk, market risk, and profil risiko terutama risiko kredit, risiko pasar, liquidity risk—as well as governance quality; dan risiko likuiditas serta kualitas tata kelola; and dan 3. Pemantauan langkah-langkah perbaikan 3. Monitoring performance improvement kinerja apabila teridentifikasi potensi measures if a potential decline in the Bank’s penurunan kinerja Bank. performance is identified. 30 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Penilaian Dewan Komisaris terhadap The Board of Commissioners’
Kondisi Perekonomian Terkini Assessment of Current Economic
Conditions
Menjelang akhir tahun 2025, perekonomian Toward the end of 2025, the global economy
global berada dalam fase pertumbuhan yang entered a phase of moderate growth, despite being
moderat namun masih dibayangi oleh berbagai overshadowed by various uncertainties. Global
ketidakpastian. Proyeksi pertumbuhan ekonomi economic growth projections stood at around
dunia berada di kisaran sekitar 3%, dengan 3%, with several risks still trending downward.
sejumlah risiko yang masih cenderung ke bawah. Growth slowdowns in several developed nations
Perlambatan pertumbuhan di beberapa negara are occurring alongside continued tightening of
maju terjadi seiring berlanjutnya pengetatan financial conditions and moderating domestic
kondisi keuangan dan moderasi permintaan demand, while a number of emerging markets
domestik, sementara sejumlah negara emerging face pressure from capital flow volatility and the
markets menghadapi tekanan dari volatilitas arus weakening of certain commodity prices.
modal serta pelemahan harga komoditas tertentu.
Inflasi global menunjukkan tren penurunan Global inflation is showing a downward trend
dibandingkan puncaknya pada periode compared to its peak in the post-pandemic period,
pascapandemi, meskipun di beberapa negara although in some developed nations it remains
maju masih berada sedikit di atas target bank slightly above central bank targets. In the United
sentral. Di Amerika Serikat dan kawasan Eropa, States and Europe, core inflation remains relatively
inflasi inti masih relatif tinggi sehingga mendorong high, prompting central banks to maintain a
bank sentral mempertahankan sikap kebijakan cautious monetary policy stance. In the second
moneter yang berhati-hati. The Federal Reserve half of 2025, the Federal Reserve began lowering
pada paruh kedua tahun 2025 mulai menurunkan its policy interest rate by 25 basis points to a
suku bunga kebijakan sebesar 25 basis poin ke range of 4.00–4.25%, as part of a gradual policy
kisaran 4,00–4,25%, sebagai bagian dari proses normalization process while closely monitoring
normalisasi kebijakan yang dilakukan secara inflation dynamics and labor market conditions.
bertahap dengan tetap memperhatikan dinamika
inflasi dan kondisi pasar tenaga kerja.
Di sisi lain, Tiongkok masih menghadapi tantangan On the other hand, China continues to face
pemulihan ekonomi yang tidak merata, termasuk challenges from an uneven economic recovery,
tekanan di sektor properti serta kecenderungan including pressures in the property sector and
deflasi, meskipun terdapat indikasi perbaikan deflationary trends, although there are indications
secara bertahap pada permintaan domestik. of a gradual improvement in domestic demand.
Sementara itu, perlambatan aktivitas industri dan Meanwhile, a slowdown in industrial activity and
konsumsi turut memengaruhi kinerja ekonomi consumption also affected economic performance
di kawasan Eropa dan Inggris Raya pada paruh in the European region and the United Kingdom in
kedua tahun pelaporan. the second half of the reporting year.
Di tengah dinamika global tersebut, perekonomian Amid these global dynamics, the Indonesian
Indonesia menunjukkan ketahanan yang economy demonstrated relatively strong resilience.
relatif kuat. Sampai dengan akhir tahun 2025, At the end of 2025, economic growth stood at 5.11%
pertumbuhan ekonomi tercatat sebesar 5,11% (yoy), supported by solid household consumption
(yoy), didukung oleh konsumsi rumah tangga yang and continued positive export performance.
tetap solid serta kinerja ekspor yang masih positif. Investment, as reflected in Gross Fixed Capital
Investasi yang tercermin dalam Pembentukan Formation (GFCF), also showed moderate growth,
Modal Tetap Bruto (PMTB) juga menunjukkan reflecting business actors’ optimism regarding
pertumbuhan moderat, mencerminkan optimisme the national economic outlook. Bank Indonesia
pelaku usaha terhadap prospek ekonomi also steered monetary policy toward a more
nasional. Bank Indonesia turut mengarahkan accommodative stance by lowering the BI Rate
kebijakan moneter ke arah yang lebih akomodatif to 4.75% to maintain growth momentum while
dengan menurunkan BI Rate menjadi 4,75% guna preserving macroeconomic stability.
menjaga momentum pertumbuhan sekaligus
mempertahankan stabilitas makroekonomi.
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Stabilitas tersebut tercermin pula pada kinerja This stability is also reflected in the performance
sektor perbankan nasional yang tetap resilien of the national banking sector, which remained
hingga akhir tahun 2025. Pertumbuhan kredit resilient through the end of 2025. Industry credit
industri berada pada kisaran tinggi satu digit, growth remained in the high single-digit range,
sementara Dana Pihak Ketiga (DPK) mencatat while Third-Party Funds (TPF) recorded double-
pertumbuhan dua digit yang memperkuat basis digit growth, strengthening the domestic funding
pendanaan domestik. Likuiditas perbankan tetap base. Banking liquidity remained adequate and
memadai dan didukung oleh permodalan yang was supported by strong capitalization, with the
kuat dengan rasio kecukupan modal industri yang industry’s capital adequacy ratio at a high level.
berada pada level tinggi. Di sisi lain, kualitas aset On the other hand, asset quality remains well-
tetap terjaga dengan rasio kredit bermasalah maintained, with the non-performing loan ratio
yang berada pada tingkat yang relatif rendah at a relatively low and controlled level.
dan terkendali.
Dengan mempertimbangkan perkembangan Considering these developments, the Board
tersebut, Dewan Komisaris menilai bahwa of Commissioners believes that the Company
Perseroan telah mengambil langkah yang tepat has taken appropriate steps in responding to
dalam merespons dinamika eksternal sepanjang external dynamics throughout the reporting
tahun pelaporan. Strategi yang dijalankan berfokus year. The strategies implemented focus on
pada penguatan fundamental bisnis, pengelolaan strengthening business fundamentals, prudent risk
risiko yang prudent, serta peningkatan kualitas management, and the continuous improvement of
tata kelola perusahaan secara berkelanjutan. corporate governance quality. The Company also
Perseroan juga terus memperkuat disiplin dalam continues to reinforce discipline in credit portfolio
pengelolaan portofolio kredit serta menjaga management and uphold compliance with the
kepatuhan terhadap prinsip kehati-hatian sebagai principle of prudence as part of efforts to maintain
bagian dari upaya mempertahankan kualitas aset asset quality and performance stability.
dan stabilitas kinerja.
Dewan Komisaris meyakini bahwa melalui The Board of Commissioners believes that
penguatan fondasi bisnis, disiplin manajemen by strengthening its business foundation, risk
risiko, serta komitmen terhadap tata kelola yang management discipline, and commitment to good
baik, Perseroan memiliki kapasitas untuk terus governance, the Company has the capacity to
menjaga ketahanan usaha sekaligus mendorong sustain business resilience while driving healthy
pertumbuhan yang sehat dan berkelanjutan. and sustainable growth. This approach serves as
Pendekatan ini menjadi landasan penting bagi a crucial foundation for the Company in creating
Perseroan dalam menciptakan nilai jangka long-term value for all stakeholders amidst the
panjang bagi seluruh pemangku kepentingan di evolving economic landscape.
tengah dinamika ekonomi yang terus berkembang.
Penilaian Kinerja Direksi Board of Directors Performance
Assessment
Sebagai bagian dari fungsi pengawasan, Dewan As part of its supervisory function, the Board
Komisaris melakukan evaluasi atas kebijakan dan of Commissioners evaluates the policies and
pelaksanaan pengurusan Perseroan oleh Direksi, implementation of the Company’s management
dengan tetap menjunjung kepatuhan terhadap by the Board of Directors, while upholding
peraturan perundang-undangan dan Anggaran compliance with laws and regulations and the
Dasar Perseroan. Company’s Articles of Association.
Penilaian dilakukan secara independen dengan The assessment is conducted independently,
mempertimbangkan kemampuan Direksi dalam taking into account the Board of Directors’ ability
mengoptimalkan sumber daya secara akuntabel to optimize resources in an accountable and
dan prudent. Parameter evaluasi mencakup prudent manner. The assessment parameters
pencapaian target dalam RBB dan RAKB, serta encompass the achievement of targets in the
pemenuhan tugas dan tanggung jawab Direksi, Annual Business Plan (ABP) and Annual Work Plan
dengan tetap mempertimbangkan faktor (AWP), as well as the fulfillment of the Board of
eksternal seperti kondisi ekonomi dan industri Directors’ duties and responsibilities, while also
perbankan. considering external factors such as economic
conditions and the banking industry.
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Sepanjang 2025, kinerja Direksi dinilai menunjukkan Throughout 2025, the Board of Directors’
perbaikan yang signifikan. Hal ini tercermin dari: performance showed significant improvements.
These improvements are reflected in:
Penurunan rasio Beban Operasional Cost to income ratio (CIR)
terhadap Pendapatan Operasional cenderung stabil dari 31,47% menjadi
(BOPO) sebesar 15,16%, dari 99,34% 32,58% per Desember 2025.
menjadi 84,18%;
Relatively stable Cost to Income Ratio
Decrease in Operating Expense to Operating (CIR) from 31.47% to 32.58% as of
Income (BOPO) ratio by 15.16%, from 99.34% December 2025.
to 84.18%;
Upaya Perseroan dalam memperkuat efisiensi The Company’s efforts to strengthen operational
operasional dan meningkatkan kualitas aset telah efficiency and improve asset quality have resulted
menghasilkan pembalikan kinerja yang signifikan. in a significant turnaround in performance. The
Laba Perseroan meningkat dari Rp19,88 miliar Company’s profit increased from Rp19.88 billion at
pada akhir 2024 menjadi Rp566 miliar pada akhir the end of 2024 to Rp566 billion at the end of 2025.
2025.
Dalam menghadapi era digital, Dewan Komisaris In facing the digital era, the Board of Commissioners
juga memberikan perhatian khusus pada aspek also pays special attention to data security and
keamanan data dan infrastruktur teknologi information technology infrastructure. Supervision
informasi. Pengawasan dilakukan melalui evaluasi is carried out through periodic evaluations and
dan audit berkala guna memastikan kepatuhan audits to ensure compliance with regulations and
terhadap regulasi serta penerapan standar the implementation of adequate cybersecurity
keamanan siber yang memadai untuk melindungi standards to protect customer data.
data nasabah.
Selain itu, Dewan Komisaris mendorong penerapan In addition, the Board of Commissioners
budaya kerja agile yang berorientasi pada encourages the implementation of an agile
kebutuhan nasabah, memperkuat kolaborasi and customer-centric work culture, strengthens
tim, dan mempercepat pengambilan keputusan team collaboration, and accelerates measured
secara terukur. decision-making.
Secara keseluruhan, Dewan Komisaris menyambut Overall, the Board of Commissioners has a positive
positif capaian Perseroan pada tahun 2025. view of the Company’s achievements in 2025. The
Ketahanan dan perbaikan kinerja yang berhasil Company’s success in maintaining resilience and
dicapai di tengah kondisi ekonomi yang dinamis improving performance amid dynamic economic
menjadi fondasi yang kuat bagi pertumbuhan conditions serves as a strong foundation for its
berkelanjutan Perseroan di masa mendatang. sustainable growth in the future.
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Pengawasan terhadap Perumusan Supervision of the Formulation dan Implementasi Strategi dan and Implementation of the Bank’s Kebijakan Bank Strategies and Policies Dalam struktur tata kelola Perseroan, terdapat Within the Company’s governance structure, there pembagian peran yang jelas antara Dewan is a clear division of roles between the Board of Komisaris dan Direksi. Direksi bertanggung Commissioners and the Board of Directors. The jawab atas pengelolaan operasional dan Board of Directors is responsible for operational pengembangan bisnis, sedangkan Dewan management and business development, while Komisaris menjalankan fungsi pengawasan atas the Board of Commissioners performs a supervisory seluruh proses pengurusan tersebut. function over the entire management process. Untuk memastikan fungsi pengawasan berjalan To ensure that the supervisory function is effective, efektif, Dewan Komisaris mengoptimalkan the Board of Commissioners optimizes various berbagai mekanisme formal, antara lain melalui formal mechanisms, including through internal rapat internal Dewan Komisaris, rapat bersama meetings of the Board of Commissioners, joint Direksi, rapat komite di bawah Dewan Komisaris, meetings with the Board of Directors, meetings of pemberian arahan dan keputusan, serta committees under the Board of Commissioners, pelaksanaan kunjungan kerja. Seluruh mekanisme the provision of guidance and decisions, as well ini juga bertujuan memastikan implementasi as work visits. All of these mechanisms also aim to prinsip dan praktik Good Corporate Governance ensure that the implementation of Good Corporate (GCG) berlangsung konsisten di seluruh tingkatan Governance (GCG) principles and practices is organisasi. consistent across all levels of the organization. Dalam menjalankan mandatnya, Dewan Komisaris In carrying out its mandate, the Board of berpedoman pada Anggaran Dasar Perseroan dan Commissioners adheres to the Company’s ketentuan peraturan perundang-undangan yang Articles of Association and applicable laws berlaku, termasuk dalam melakukan pengawasan and regulations, including in supervising the atas penyusunan serta pelaksanaan strategi dan formulation and implementation of strategies kebijakan strategis. and strategic policies. Sepanjang tahun 2025, perhatian Dewan Komisaris Throughout 2025, the Board of Commissioners’ difokuskan pada pengawalan arah strategis focus is on guiding the Company’s strategic Perseroan agar tetap adaptif terhadap tantangan direction to remain adaptive to economic ekonomi sekaligus mampu menghasilkan kinerja challenges while delivering sound performance. yang sehat. Lingkup pengawasan mencakup, The scope of supervision includes, but is not namun tidak terbatas pada, evaluasi atas limited to, the evaluation of corporate actions, the corporate action, pelaksanaan Rencana Bisnis implementation of the Bank’s Business Plan (RBB), Bank (RBB), proses penunjukan Auditor Eksternal, the appointment process of External Auditors, and serta efektivitas sistem pengendalian internal. the effectiveness of the internal control system. Dalam proses perumusan RBB, Dewan Komisaris In the formulation of the RBB, the Board of memastikan bahwa aspirasi dan kepentingan Commissioners ensures that the aspirations para pemangku kepentingan telah diakomodasi and interests of stakeholders are adequately secara memadai. accommodated. Selain itu, Dewan Komisaris juga melakukan Furthermore, the Board of Commissioners also evaluasi terhadap kinerja keuangan dan evaluates the Bank’s financial and operational operasional Bank, penguatan kapasitas bisnis performance, the reinforcement of digital business digital dan keamanan siber, pengembangan capabilities and cybersecurity, human resource sumber daya manusia, implementasi teknologi development, the implementation of digital perbankan digital, peningkatan kualitas aset banking technology, asset quality improvement melalui strategi perkreditan yang mengedepankan through a credit strategy prioritizing the principle of prinsip kehati-hatian, penguatan penghimpunan prudence, the strengthening of third-party funding dana pihak ketiga, peningkatan produktivitas dan mobilization, increased productivity and efficiency, efisiensi, serta efektivitas penerapan manajemen as well as the effectiveness of risk management risiko. implementation. 34 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Dewan Komisaris memberikan apresiasi atas The Board of Commissioners commends the
berbagai inisiatif dan kebijakan strategis yang Board of Directors for implementing various
telah dijalankan Direksi sepanjang 2025 dalam initiatives and strategic policies throughout 2025
memperkuat fundamental Perseroan. to strengthen the Company’s fundamentals.
Pandangan atas Prospek Usaha yang Overview of Business Prospects Prepared
Disusun oleh Direksi by the Board of Directors
Memasuki tahun 2026, perekonomian Indonesia Going into 2026, Indonesia’s economy is projected
diproyeksikan tetap berada pada jalur to remain on a solid growth trajectory. The
pertumbuhan yang solid. Pemerintah menetapkan government has set a 2026 economic growth
target pertumbuhan ekonomi tahun 2026 target of 5.4%. This growth projection is supported
sebesar 5,4%. Proyeksi pertumbuhan tersebut by increased domestic activity, more proactive
ditopang oleh peningkatan aktivitas domestik, government economic policies, private sector
kebijakan ekonomi pemerintah yang lebih proaktif, participation in infrastructure development,
partisipasi sektor swasta dalam pembangunan sustained strong consumer spending, and the
infrastruktur, konsumsi masyarakat yang tetap empowerment of the MSME segment through
kuat, serta penguatan segmen UMKM melalui various stimulus and social assistance programs.
berbagai stimulus dan program bantuan sosial.
Dengan mempertimbangkan kondisi makro Taking these macroeconomic conditions into
ekonomi tersebut, Dewan Komisaris menilai bahwa account, the Board of Commissioners believes that
kebijakan dan arah strategis yang dirumuskan the policies and strategic directions formulated
Direksi dalam RBB telah disusun secara hati-hati by the Board of Directors in the RBB have been
dengan memperhatikan risk appetite sebagai carefully prepared in accordance to risk appetite
komponen utama perencanaan strategis. Target as a key component of strategic planning. The
pertumbuhan yang ditetapkan dinilai realistis dan established growth targets are deemed realistic
mempertimbangkan potensi pasar di berbagai and consider the market potential across various
segmen. segments.
Direksi juga telah memasukkan asumsi dan The Board of Directors has also comprehensively
proyeksi ekonomi ke depan secara komprehensif incorporated forward-looking economic
dalam perencanaan strategisnya. Dengan assumptions and projections into its strategic
memaksimalkan kekuatan internal dan planning. By maximizing internal capabilities and
memastikan seluruh inisiatif bisnis berjalan selaras, ensuring all business initiatives are aligned, the
Dewan Komisaris meyakini Perseroan memiliki Board of Commissioners believes the Company
fondasi yang kuat untuk mencatat pertumbuhan has a strong foundation to achieve better growth
yang lebih baik di masa mendatang. in the future.
Pandangan atas Penerapan Tata Overview of the Implementation
Kelola dan Manajemen Risiko of Corporate Governance and Risk
Management
Tata Kelola Perusahaan Corporate Governance
Good Corporate Governance (GCG) merupakan Good Corporate Governance (GCG) is a
kerangka prinsip yang menjadi dasar pengelolaan framework of principles that forms the basis for
Perseroan secara profesional, transparan, dan the Company's professional, transparent, and
bertanggung jawab. Penerapan GCG berperan responsible management. The implementation of
penting dalam meningkatkan kinerja, memperkuat GCG plays a crucial role in enhancing performance,
daya saing, serta menciptakan nilai jangka strengthening competitiveness, and creating long-
panjang bagi perusahaan. term value for the company.
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GCG juga menjadi instrumen utama dalam GCG also serves as a key instrument in protecting
melindungi kepentingan pemangku kepentingan, stakeholder interests, ensuring regulatory
memastikan kepatuhan terhadap regulasi, compliance, safeguarding shareholder rights, and
menjamin perlindungan hak pemegang saham, reinforcing ethical standards, risk management,
serta memperkuat aspek etika, manajemen and transparency. Consistent implementation of
risiko, dan keterbukaan informasi. Implementasi GCG is the foundation for sustainable business
GCG yang konsisten merupakan fondasi bagi performance.
keberlanjutan kinerja bisnis.
Dewan Komisaris mendukung penuh penerapan The Board of Commissioners fully supports
prinsip-prinsip GCG dalam seluruh aktivitas the application of GCG principles in all of the
Perseroan. Berdasarkan penilaian Dewan Company’s activities. Based on the Board of
Komisaris, Perseroan telah mengimplementasikan Commissioners’ assessment, the Company
pedoman dan ketentuan tata kelola sesuai has implemented governance guidelines and
dengan regulasi Otoritas Jasa Keuangan serta provisions in accordance with Financial Services
terus melakukan penyempurnaan pada seluruh Authority regulations and continues to make
tingkatan organisasi. Perbaikan berkelanjutan improvements at all organizational levels. These
tersebut mencerminkan komitmen Direksi dalam continuous improvements reflect the Board
memperkuat praktik tata kelola di setiap lini of Directors’ commitment to strengthening
operasional. governance practices across all operational lines.
Efektivitas penerapan GCG juga ditunjang oleh The effectiveness of GCG implementation is also
sinergi antara organ pendukung Dewan Komisaris supported by synergy between the supporting
dan organ pendukung Direksi. Keberadaan komite organs of the Board of Commissioners and
dan fungsi pendukung tersebut memastikan the Board of Directors. The existence of these
pengawasan atas kepatuhan, manajemen committees and supporting functions ensures that
risiko, audit internal, pengembangan SDM, serta the supervision of compliance, risk management,
penguatan teknologi informasi berjalan optimal internal audit, human resource development, and
sebagai fondasi akuntabilitas Bank. the strengthening of information technology are
optimally carried out as the foundation of the
Bank’s accountability.
Saat ini, komposisi Komisaris Independen Currently, the composition of Independent
telah melebihi 50% dari total anggota Dewan Commissioners exceeds 50% of the total members
Komisaris. Proporsi ini memperkuat objektivitas of the Board of Commissioners. This proportion
dan independensi pengambilan keputusan serta strengthens the objectivity and independence of
memastikan perlindungan kepentingan Perseroan decision-making and ensures the protection of the
dan seluruh pemangku kepentingan. Company’s interests and those of all stakeholders.
Manajemen Risiko Risk Management
Dalam industri perbankan, sistem pengendalian In the banking industry, internal control systems
internal dan manajemen risiko merupakan elemen and risk management are integral elements of
yang tidak terpisahkan dari keberlangsungan business continuity. The Board of Commissioners
usaha. Dewan Komisaris menilai bahwa Perseroan considers that the Company has an adequate
telah memiliki sistem pengendalian internal yang internal control system that aligns with the Bank’s
memadai dan sesuai dengan profil risiko Bank. risk profile.
Pengendalian internal dijalankan secara efektif Internal controls are effectively implemented as an
sebagai bagian integral dari manajemen Bank integral part of the Bank’s management and serve
dan menjadi fondasi operasional yang sehat as the foundation for sound and secure operations.
dan aman. Sepanjang 2025, Dewan Komisaris Throughout 2025, the Board of Commissioners
melakukan pengawasan aktif atas implementasi actively supervised the implementation of the
sistem pengendalian internal, termasuk internal control system, including approving
menyetujui Kebijakan Manajemen Risiko Likuiditas the Liquidity Risk Management Policy and
dan Rencana Pendanaan Darurat, Kebijakan Contingency Funding Plan, the Risk Management
Penerapan Manajemen Risiko, serta penetapan Implementation Policy, as well as establishing
Risk Appetite dan Risk Tolerance Perseroan. the Company’s Risk Appetite and Risk Tolerance.
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Dewan Komisaris terlibat secara aktif dalam The Board of Commissioners is actively involved
pengawasan pelaksanaan manajemen risiko in overseeing the implementation of risk
oleh Direksi. Proses pengelolaan risiko dilakukan management by the Board of Directors. The risk
secara proaktif dan berorientasi ke depan management process is conducted proactively
(forward looking), serta terdokumentasi melalui and with a forward-looking perspective, and
tahapan identifikasi, pengukuran, pemantauan, is documented through the stages of risk
dan pengendalian risiko. identification, measurement, monitoring, and
control.
Kecukupan manajemen risiko juga tercermin The adequacy of risk management is also reflected
dari efektivitas sistem pengendalian internal in the effectiveness of the internal control system,
yang memastikan seluruh proses berjalan which ensures that all processes are conducted
terstruktur, efisien, dan sesuai regulasi. Aktivitas structurally, efficiently, and in compliance with
pengendalian dilakukan dengan menerapkan regulations. Control activities are carried out by
prinsip segregation of duties guna mencegah applying the principle of segregation of duties to
konsentrasi kewenangan pada satu individu dan prevent the concentration of authority in a single
meminimalkan potensi penyalahgunaan. individual and minimize the potential for abuse.
Selain sistem yang memadai, pengelolaan Besides an adequate system, risk management is
risiko didukung oleh tim manajemen risiko yang supported by a competent and experienced risk
kompeten dan berpengalaman. management team.
Pandangan atas Penerapan Overview of the Implementation of the
Sistem Pelaporan Pelanggaran Whistleblowing System
(Whistleblowing System)
Sebagai bagian dari komitmen pencegahan As part of its commitment to prevent fraud, the
fraud, Perseroan menerapkan Sistem Pelaporan Company has implemented a Whistleblowing
Pelanggaran (Whistleblowing System/WBS). System (WBS). This system is designed to detect
Sistem ini dirancang untuk mendeteksi dan and prevent potential irregularities as early as
mencegah potensi penyimpangan sejak dini di possible across all business activities.
seluruh aktivitas bisnis.
WBS menyediakan mekanisme pelaporan yang The WBS provides a reporting mechanism that
menjamin kerahasiaan pelapor serta membuka guarantees the confidentiality of the whistleblower
ruang partisipasi bagi seluruh insan Perseroan, and allows all Company employees, partners, and
mitra, maupun pihak eksternal untuk melaporkan external parties to report suspected violations.
dugaan pelanggaran. Keberadaan sistem ini The existence of this system supports the creation
mendukung terciptanya lingkungan kerja yang of a transparent, ethical, and accountable work
transparan, berintegritas, dan bertanggung jawab. environment.
Dalam pelaksanaannya, Dewan Komisaris dibantu In practice, the Board of Commissioners is assisted
oleh Komite Audit yang bertugas melakukan by the Audit Committee, which is tasked with
pemantauan, evaluasi, serta tindak lanjut monitoring, evaluating, and following up on
atas setiap laporan yang diterima, sekaligus every report received, while ensuring corrective
memastikan perbaikan dilakukan untuk mencegah actions are taken to prevent the recurrence of
pengulangan kejadian serupa. Dewan Komisaris similar incidents. The Board of Commissioners
juga terus memperkuat efektivitas mekanisme also continues to strengthen the effectiveness of
WBS melalui penyempurnaan prosedur dan the WBS mechanism by improving procedures
pengawasan berkelanjutan. Informasi lengkap and maintaining continuous supervision. Detailed
terkait WBS dapat dilihat pada halaman 461-463. information regarding the WBS can be found on
the page 461-463.
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Dewan Komisaris menilai bahwa pelaksanaan The Board of Commissioners believes that the
WBS di lingkungan Perseroan telah berjalan implementation of the WBS within the Company
dengan baik. Melalui sinergi bersama unit has been proceeding well. Through collaboration
terkait, pengawasan atas proses pelaporan dan with relevant units, supervision of the reporting
kepatuhan terhadap hukum serta regulasi terus process and compliance with laws and regulations
dilakukan secara konsisten. is consistently maintained.
Frekuensi dan Tata Cara Pemberian Frequency and Procedures in Providing
Nasihat kepada Direksi Advice to the Board of Directors
Dewan Komisaris secara konsisten The Board of Commissioners consistently holds
menyelenggarakan rapat sebagai forum meetings as the primary forum to convey
utama untuk menyampaikan nasihat, arahan, advice, guidance, recommendations, and
rekomendasi, serta pandangan strategis kepada strategic perspectives to the Board of Directors.
Direksi. Sesuai ketentuan, Rapat Dewan Komisaris In accordance with regulations, Board of
dilaksanakan paling sedikit 1 (satu) kali dalam 2 Commissioners meetings are held at least once
(dua) bulan dan dapat diselenggarakan sewaktu- every two months and may be convened at any
waktu apabila diperlukan. time as needed.
Selain itu, Anggaran Dasar Perseroan mengatur Additionally, the Company’s Articles of Association
kewajiban pelaksanaan Rapat Gabungan Dewan stipulate the obligation to hold Joint Meetings of
Komisaris dan Direksi sekurang-kurangnya 1 the Board of Commissioners and the Board of
(satu) kali dalam 4 (empat) bulan. Forum ini Directors at least once every four months. This
menjadi ruang diskusi strategis untuk memastikan forum serves as a strategic discussion platform to
keselarasan arah kebijakan dan pengawasan. ensure alignment in policy direction and oversight.
Pemberian nasihat tidak hanya dilakukan melalui Advice is provided not only through formal
rapat formal, tetapi juga melalui rapat komite di meetings but also through committee meetings
bawah Dewan Komisaris, penyampaian arahan under the Board of Commissioners, the submission
atau pendapat tertulis, serta kunjungan kerja. of written directives or opinions, and working visits.
Dalam kondisi tertentu yang membutuhkan Under certain conditions that require a quick
respons cepat atau ketika terjadi perubahan response or when significant policy changes
kebijakan yang signifikan, nasihat juga dapat occur, advice may also be provided informally
diberikan secara nonformal dengan tetap while still adhering to applicable regulations and
berpedoman pada peraturan dan ketentuan provisions.
yang berlaku.
Sepanjang tahun 2025, Dewan Komisaris terus Throughout 2025, the Board of Commissioners
mengoptimalkan fungsi pengawasannya dalam continued to optimize its supervisory functions
mendukung pengelolaan Perseroan oleh Direksi. in support of the Company’s management by
Seluruh rapat terdokumentasi dengan baik the Board of Directors. All meetings were well-
sebagai bagian dari praktik tata kelola yang documented as part of accountable governance
akuntabel. practices.
Penilaian Komite di Bawah Dewan Assessment of Committees Under the
Komisaris Board of Commissioners
Dalam mendukung pelaksanaan tugas To support the performance of its supervisory
pengawasan, Dewan Komisaris membentuk tiga duties, the Board of Commissioners established
komite, yaitu Komite Audit, Komite Pemantau Risiko, three committees: the Audit Committee, the Risk
dan Komite Nominasi dan Remunerasi. Ketiga Oversight Committee, and the Nomination and
komite ini berperan strategis dalam memperkuat Remuneration Committee. These three committees
kualitas pengawasan dan memastikan setiap play a strategic role in strengthening the quality
aspek tata kelola berjalan sesuai ketentuan. of supervision and ensuring that every aspect of
corporate governance operates in accordance
with regulations.
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Komite Audit dan Komite Pemantau Risiko The Audit Committee and the Risk Oversight
menyelenggarakan rapat sekurang-kurangnya Committee hold meetings at least once a
1 (satu) kali setiap bulan, sedangkan Komite month, while the Nomination and Remuneration
Nominasi dan Remunerasi melaksanakan rapat Committee holds meetings at least once every
paling sedikit 1 (satu) kali dalam 3 (tiga) bulan. three months.
Sepanjang 2025, komite-komite tersebut telah Throughout 2025, these committees have
berkontribusi antara lain dalam: contributed to:
• Menelaah laporan dan informasi keuangan, • Reviewing financial reports and information,
kepatuhan terhadap regulasi, serta mengevaluasi compliance with regulations, and evaluating
kinerja auditor internal. the performance of internal auditors.
• Memberikan rekomendasi terkait penunjukan • Providing recommendations regarding the
akuntan publik dan memantau tindak lanjut appointment of public accountants and
Direksi atas temuan auditor internal maupun monitoring the Board of Directors’ follow-up on
eksternal. findings from both internal and external auditors.
• Memberikan rekomendasi terkait komposisi • Providing recommendations regarding the
Direksi dan Dewan Komisaris. composition of the Board of Directors and the
Board of Commissioners.
• Memberikan pertimbangan atas kebijakan • Providing input on remuneration policies,
remunerasi, nominasi, serta evaluasi kinerja nominations, and the evaluation of the Board
Direksi. of Directors’ performance.
• Memastikan pengelolaan Perseroan berjalan • Ensuring the Company’s management operates
sesuai peraturan, kebijakan, dan standar yang in accordance with applicable regulations,
berlaku. policies, and standards.
• Memberikan saran strategis kepada • Providing strategic advice to the Board of Directors
Direksi dalam berbagai aspek pengelolaan on various aspects of corporate management.
perusahaan.
• Mengawasi efektivitas sistem manajemen • Monitoring the effectiveness of the risk
risiko. management system.
• Memantau kinerja Perseroan secara berkala, • Monitoring the Company’s performance
baik dari sisi keuangan maupun non keuangan. periodically, both from financial and non-
financial perspectives.
Dewan Komisaris menyampaikan apresiasi atas The Board of Commissioners expresses its
dukungan dan kontribusi aktif komite-komite appreciation for the support and active contributions
tersebut dalam meningkatkan efektivitas fungsi of these committees in increasing the effectiveness
pengawasan. Sepanjang 2025, Komite Audit, of its supervisory function. Throughout 2025, the
Komite Pemantau Risiko, serta Komite Nominasi Audit Committee, the Risk Oversight Committee,
dan Remunerasi menunjukkan kinerja yang baik, and the Nomination and Remuneration Committee
berpedoman pada standar kompetensi serta demonstrated strong performance, guided by their
pedoman kerja masing-masing. respective competency standards and operational
guidelines.
Penilaian ini didasarkan pada efektivitas komite This assessment is based on the committees’
dalam mendukung pelaksanaan tugas Dewan effectiveness in supporting the Board of
Komisaris, efektivitas peran Ketua Komite, serta Commissioners’ duties, the effectiveness of the
kualitas interaksi dan proses pengambilan Committee Chairman roles, and the quality of
keputusan dalam setiap rapat komite. interactions and decision-making processes
during each committee meeting.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 39
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Perubahan Susunan Anggota Dewan Changes in the Composition of the
Komisaris Board of Commissioners
Selama tahun 2025, tidak terjadi perubahan There were no changes in the composition
komposisi Dewan Komisaris Perseroan. Hingga of the Company’s Board of Commissioners
akhir tahun, susunan Dewan Komisaris terdiri dari during 2025. At the end of the year, the Board of
3 (tiga) orang, yaitu 1 (satu) Komisaris Utama Commissioners consisted of 3 (three) members:
Independen, 1 (satu) Komisaris Independen, dan 1 (one) Independent President Commissioner, 1
1 (satu) Komisaris Non Independen. (one) Independent Commissioner, and 1 (one)
Non-Independent Commissioner.
Seluruh anggota Dewan Komisaris merupakan All members of the Board of Commissioners
profesional dengan latar belakang pendidikan, are professionals with diverse educational
kompetensi, dan pengalaman yang beragam. backgrounds, competencies, and experience. This
Keberagaman ini diharapkan mampu memperkuat diversity is expected to strengthen the quality of
kualitas pengawasan dan memperkaya perspektif oversight and enrich perspectives in providing
dalam pemberian nasihat strategis. strategic advice.
Komposisi Dewan Komisaris ditetapkan dengan The composition of the Board of Commissioners
mempertimbangkan kebutuhan dan kompleksitas is determined by considering the Company’s
usaha Perseroan. Penentuan anggota dilakukan business needs and complexity. Members
berdasarkan keahlian, pengalaman profesional, are selected based on expertise, professional
dan rekam jejak, tanpa membedakan gender, experience, and track record, regardless of gender,
suku, ras, maupun agama. ethnicity, race, or religion.
Dengan demikian, susunan Dewan Komisaris per 31 Accordingly, the composition of the Board of
Desember 2025 adalah sebagaimana tercantum Commissioners as of December 31, 2025, is as
pada tabel berikut: shown in the following table:
Nama Jabatan
Name Position
Komisaris Utama Independen
Inkawan D. Jusi
Independent President Commissioner
Komisaris Independen
Pramoda Dei Sudarmo
Independent Commissioner
Komisaris
Kreisna D. Gozali
Commissioner
Dengan komposisi ini diharapkan semakin This composition is expected to further strengthen
memperkuat fungsi pengawasan dan kualitas the supervisory function and the quality of strategic
nasihat strategis kepada Direksi. Komposisi advice provided to the Board of Directors. The
tersebut telah memenuhi ketentuan Bank composition has fulfilled the requirements of Bank
Indonesia dan OJK, termasuk persyaratan bahwa Indonesia and the OJK, including the requirement
Komisaris Independen paling sedikit 50% dari total that Independent Commissioners constitute at
anggota Dewan Komisaris. least 50% of the total members of the Board of
Commissioners.
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Apresiasi Appreciation
Sebagai penutup, Dewan Komisaris To conclude this report, the Board of
menyampaikan terima kasih kepada para Commissioners would like to express its gratitude
pemegang saham dan seluruh pemangku to the shareholders and all stakeholders for their
kepentingan atas kepercayaan dan dukungan continued trust and support.
yang berkelanjutan.
Penghargaan yang tulus juga kami sampaikan We also extend our sincere appreciation to
kepada Direksi, jajaran manajemen, dan seluruh the Board of Directors, management, and all
karyawan atas dedikasi, profesionalisme, serta employees for their dedication, professionalism,
kerja keras dalam memperkuat kinerja dan and hard work in strengthening the Company’s
fondasi Perseroan sepanjang tahun 2025. Kami performance and foundation throughout 2025.
mendorong seluruh insan Perseroan untuk terus We encourage all members of the Company to
memperkuat kolaborasi dan sinergi dengan para further strengthen collaboration and synergy
pemangku kepentingan demi menghadirkan with stakeholders to deliver even higher-quality
layanan perbankan yang semakin berkualitas. banking services.
Ucapan terima kasih juga kami sampaikan We also extend our gratitude to our customers
kepada para nasabah dan mitra usaha atas and business partners for the trust they have
kepercayaan yang diberikan kepada Bank Neo placed in Bank Neo Commerce. Our achievements
Commerce. Capaian yang diraih sepanjang 2025 throughout 2025 serve as a crucial foundation for
menjadi pijakan penting bagi Perseroan untuk the Company to continue growing sustainably
terus bertumbuh secara berkelanjutan dan and delivering long-term value.
memberikan nilai tambah jangka panjang.
Jakarta, 8 April 2026
Jakarta, April 8, 2026
Atas nama Dewan Komisaris PT Bank Neo Commerce Tbk
On behalf of the Board of Commissioners of PT Bank Neo Commerce Tbk
Inkawan D. Jusi
Komisaris Utama Independen
Independent President Commissioner
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Laporan Direksi
Board of Directors Report
Neo Bank Para Pemegang Saham dan Pemangku Kepentingan yang
memaknai nilai Terhormat,
keberlanjutan Kami memanjatkan puji syukur kepada Tuhan Yang Maha Kuasa
sebagai atas penyertaan-Nya sehingga Perseroan mampu melalui tahun
upaya untuk 2025 yang penuh dinamika dengan capaian yang positif. Tahun ini
menjadi bukti bahwa kolaborasi yang kuat antar Divisi, Unit Kerja,
menciptakan dan Direktorat mampu memperkuat daya tahan Perseroan dalam
nilai jangka menghadapi kompleksitas bisnis yang terus berkembang.
panjang melalui
Atas nama Direksi PT Bank Neo Commerce Tbk (“Perseroan” atau
inovasi layanan, “Bank”), kami menyampaikan Laporan Pengelolaan Perseroan
keuangan digital tahun buku 2025 sebagai refleksi komitmen kami dalam menjaga
yang inklusif, kinerja, memperkuat fondasi usaha, serta memastikan keberlanjutan
pertumbuhan di tengah berbagai tantangan.
efisien dan
bertanggung Dear Esteemed Shareholders and Stakeholders,
jawab.
We would like to express our deepest gratitude to God Almighty for
Neo Bank defines His blessings, which have enabled the Company to navigate the
dynamic year of 2025 with positive results. This year has proven that
sustainability as
strong collaboration among Divisions, Work Units, and Directorates
a commitment to has strengthened the Company’s resilience in facing the ever-
creating long-term evolving complexities of business.
value through service
innovation, inclusive On behalf of the Board of Directors of PT Bank Neo Commerce Tbk (“the
digital finance, and Company” or “the Bank”), we present the Company’s Management
Report for the 2025 fiscal year as a reflection of our commitment
efficient as well as
to maintain performance, strengthen the business foundation, and
responsible business ensure sustainable growth amidst various challenges.
practices.
Analisis Makroekonomi dan Industri Perbankan
Macroeconomic and Banking Industry Analysis
Pada periode pelaporan, During the reporting period,
dinamika perekonomian dynamics in the global economy
global masih dibayangi were still overshadowed by
oleh ketidakpastian yang uncertainties that affected
mempengaruhi stabilitas financial market stability
pasar keuangan dan sentimen and investor sentiment.
investor. Ketegangan terkait Tensions regarding tariff
kebijakan tarif, tekanan inflasi policies, inflationary pressures
di Amerika Serikat (AS) yang in the United States (U.S.)
melampaui target, serta that exceeded targets, and
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ERI BUDIONO
Direktur Utama
President Director
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pelemahan data ketenagakerjaan menjadi weakening labor market data were the primary faktor utama yang membentuk arah pergerakan factors influencing the direction of the global ekonomi dunia. Sejumlah negara besar seperti economy. Several major economies, including Inggris Raya, kawasan Eropa, dan Tiongkok the United Kingdom, the European region, and mencatat perlambatan pertumbuhan pada China, recorded a slowdown in growth during the triwulan III. 3rd Quarter. Perkembangan inflasi global menunjukkan pola Global inflation trends showed mixed patterns. yang beragam. AS dan Eropa menghadapi The US and Europe faced rising inflation, while the peningkatan inflasi, sementara Inggris Raya relatif United Kingdom was relatively stable. On the other stabil. Di sisi lain, Tiongkok masih berada dalam hand, China remained in a deflationary phase, fase deflasi, meskipun terdapat indikasi perbaikan. although there were signs of improvement. In Sebagai respons atas tekanan inflasi tersebut, The response to these inflationary pressures, the Fed Fed menurunkan suku bunga acuannya sebesar cut its benchmark interest rate by 25 basis points 25 basis poin menjadi 4,00–4,25% guna menjaga to 4.00–4.25% to preserve the balance between keseimbangan antara stabilitas harga dan price stability and economic growth. Meanwhile, pertumbuhan ekonomi. Sementara itu, Tiongkok China continued to face challenges of uneven masih menghadapi tantangan pemulihan economic recovery, including pressures in the ekonomi yang tidak merata, termasuk tekanan property sector and deflationary trends, although di sektor properti dan kecenderungan deflasi, there were indications of a gradual improvement meskipun terdapat indikasi perbaikan secara in domestic demand. bertahap pada permintaan domestik. Di tengah dinamika global tersebut, perekonomian Amid these global dynamics, Indonesia’s economy Indonesia menunjukkan kinerja yang relatif solid. has demonstrated relatively solid performance. In Pada triwulan IV 2025, pertumbuhan ekonomi the 4th quarter of 2025, national economic growth nasional tercatat sebesar 5,39% (yoy), meningkat stood at 5.39% (yoy), up from 5.04% (yoy) in the dibandingkan 5,04% (yoy) pada triwulan previous quarter. Overall, Indonesia’s economic sebelumnya. Secara keseluruhan, pertumbuhan growth throughout 2025 was around 5.1%, ekonomi Indonesia sepanjang tahun 2025 marking the highest growth rate since 2022. This mencapai sekitar 5,1%, yang merupakan tingkat performance was supported by solid household pertumbuhan tertinggi sejak tahun 2022. Kinerja consumption, maintained inflation stability, and ini didukung oleh konsumsi rumah tangga yang positive contributions from exports and investment tetap kuat, stabilitas inflasi yang terjaga, serta amid global dynamics. kontribusi ekspor dan investasi yang tetap positif di tengah dinamika global. Dari sisi stabilitas harga, inflasi Indeks Harga In terms of price stability, Consumer Price Index Konsumen (IHK) pada Desember 2025 tercatat (CPI) inflation in December 2025 stood at 2.92% sebesar 2,92% (yoy), masih berada dalam kisaran (yoy), still within Bank Indonesia’s target range target Bank Indonesia sebesar 2,5±1%. Bank of 2.5±1%. Bank Indonesia also maintained the BI Indonesia juga mempertahankan BI Rate pada Rate at 4.75% through the end of 2025, as part of its level 4,75% hingga akhir tahun 2025, sebagai bagian monetary policy mix to maintain macroeconomic dari bauran kebijakan moneter untuk menjaga stability while supporting the momentum of stabilitas makroekonomi sekaligus mendukung domestic economic growth. momentum pertumbuhan ekonomi domestik. Kondisi makroekonomi yang relatif stabil tersebut These relatively stable macroeconomic conditions tercermin pada kinerja industri perbankan are reflected in the resilient performance of the nasional yang tetap resilien. Hingga akhir tahun national banking industry. By the end of 2025, 2025, pertumbuhan kredit industri perbankan credit growth in the banking industry reached mencapai sekitar 9,6% (yoy), meningkat approximately 9.6% (year-on-year), an increase dibandingkan kisaran 7,7% (yoy) pada triwulan compared to the 7.7% (year-on-year) range in III. Di sisi pendanaan, Dana Pihak Ketiga (DPK) the third quarter. On the funding side, Third-Party tumbuh kuat sebesar sekitar 13,83% (yoy), Funds (TPF) grew strongly by approximately 13.83% mencerminkan meningkatnya kepercayaan (yoy), reflecting increased public confidence in masyarakat terhadap sistem perbankan serta the banking system as well as the strengthening penguatan basis pendanaan domestik. of the domestic funding base. 44 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Dari sisi kualitas aset, industri perbankan In terms of asset quality, the banking industry
menunjukkan perbaikan yang berkelanjutan. Rasio demonstrated consistent improvement. The
Non-Performing Loan (NPL) gross tercatat sekitar gross Non-Performing Loan (NPL) ratio stood at
2,05%, sementara NPL net berada pada 0,79%, approximately 2.05%, while the net NPL ratio was
mencerminkan risiko kredit yang tetap terkendali. 0.79%, indicating that credit risk remained under
Rasio Loan at Risk (LaR) juga berada pada level control. The Loan at Risk (LaR) ratio also remained
yang relatif terjaga sebesar 8,72%. Sementara itu, at a relatively stable level of 8.72%. Meanwhile,
permodalan industri perbankan tetap berada the banking industry’s capital position remained
pada posisi yang kuat dengan rasio Capital strong with a Capital Adequacy Ratio (CAR) in
Adequacy Ratio (CAR) di kisaran 26%, memberikan the range of 26%, providing an adequate buffer
bantalan yang memadai dalam mengantisipasi to anticipate potential risks.
potensi risiko.
Dengan fondasi permodalan yang kuat, likuiditas With a strong capital foundation, adequate
yang memadai, serta kualitas aset yang terjaga, liquidity, and maintained asset quality, the national
sektor perbankan nasional menunjukkan banking sector demonstrates solid resilience amid
ketahanan yang solid di tengah dinamika global economic dynamics. Looking ahead, the
ekonomi global. Ke depan, industri perbankan banking industry still faces external challenges,
tetap dihadapkan pada tantangan eksternal, including uncertainty regarding the direction of
termasuk ketidakpastian arah suku bunga global, global interest rates, volatility in international
volatilitas pasar keuangan internasional, serta financial markets, and the potential for economic
potensi perlambatan ekonomi di negara-negara slowdowns in major trading partner countries.
mitra dagang utama.
Dalam konteks tersebut, penguatan manajemen In this context, the strengthening of risk
risiko, peningkatan kualitas intermediasi, serta management, the improvement of intermediation
percepatan transformasi digital dan pembiayaan quality, and the acceleration of digital
berkelanjutan menjadi faktor penting untuk transformation and sustainable financing
menjaga stabilitas dan mendorong pertumbuhan are key factors to maintain stability and drive
industri perbankan secara berkelanjutan. Dengan sustainable growth in the banking industry. With
fondasi yang kuat serta penerapan prinsip a strong foundation and consistent application
kehati-hatian yang konsisten, sektor perbankan of the principle of prudence, the national banking
nasional memiliki ruang yang cukup untuk terus sector has sufficient room to continue supporting
mendukung pertumbuhan ekonomi Indonesia Indonesia’s economic growth while maintaining
sekaligus menjaga stabilitas sistem keuangan. financial system stability.
Analisis Kinerja Perseroan Tahun 2025 Company Performance Analysis in
2025
Penerapan Strategi dan Kebijakan Implementation of Strategies and
Strategis Strategic Policies
Menghadapi dinamika ekonomi sepanjang 2025, In response to the economic dynamics throughout
Perseroan terus melakukan evaluasi atas kebijakan 2025, the Company continues to evaluate its
strategis untuk memastikan kesinambungan strategic policies to ensure sustained performance
kinerja dan keselarasan dengan rencana jangka and alignment with long-term plans.
panjang.
Transformasi digital yang dimulai sejak 2019 The digital transformation initiated in 2019 is
terus dilanjutkan secara konsisten. Sepanjang being consistently pursued. Throughout 2025, the
2025, Perseroan memperkaya fitur dan layanan Company enhanced the features and services of
aplikasi neobank guna meningkatkan customer its neobank app to boost customer engagement
engagement dan loyalitas nasabah. Seluruh and loyalty. All developments were carried out
pengembangan dilakukan dengan tetap while adhering to prudent asset and liability
memperhatikan praktik pengelolaan aset dan management practices.
kewajiban secara prudent.
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Bank Neo Commerce terus memperkuat posisinya Bank Neo Commerce continues to solidify sebagai bank berbasis digital dengan layanan its position as a digital-based bank with yang komprehensif. Penyesuaian model bisnis dan comprehensive services. Business and operational operasional dilakukan secara adaptif terhadap models are adapted to align with developments perkembangan industri keuangan dan dinamika in the financial industry and market dynamics. pasar. Produk dan layanan yang ditawarkan mencakup The Bank's products and services cover various berbagai segmen, mulai dari individu, UMKM, segments, starting from individuals, MSMEs, to hingga korporasi, termasuk layanan pembayaran corporations, including payment services via melalui QRIS, layanan transaksional bisnis, dan QRIS, business transactional services, and payroll pengelolaan payroll. management. Dalam menjaga pertumbuhan yang sehat, To maintain healthy growth, the Company applies Perseroan menerapkan prinsip kehati-hatian the principle of prudence in credit disbursement, dalam penyaluran kredit, fokus pada peningkatan focuses on improving asset quality, and maintains kualitas aset, serta menjaga pendapatan bunga interest income and operational efficiency. This dan efisiensi operasional. Strategi ini menghasilkan strategy has yielded positive performance while kinerja yang positif sekaligus memperkuat posisi strengthening the Company’s position in the bank Perseroan di industri perbankan dengan layanan with digital services industry. digital. Pelaksanaan Rencana Bisnis Bank juga The implementation of the Bank’s Business Plan diselaraskan dengan nilai dan budaya perusahaan is also aligned with the Company’s values and yang berfokus pada peningkatan kualitas layanan, culture, which focus on improving service quality, komitmen kepada nasabah, serta peningkatan commitment to customers, and enhancing efektivitas operasional. operational effectiveness. Atas berbagai inisiatif strategis tersebut, Perseroan For these strategic initiatives, the Company menerima sejumlah penghargaan eksternal pada received a number of external awards in 2025, tahun 2025, antara lain: including: • Peringkat 3 Terbaik Bank dengan Layanan • 3rd Best Bank for Digital Services [Satisfaction, Digital [Satisfaction, Loyalty & Engagement Loyalty & Engagement (SLE) 2025] from (SLE) 2025] dari Infobank Infobank • Peringkat 2 Performa Terbaik dalam Pelayanan • 2nd Best Performance in Digital Bank Service Prima Bank Digital [Bank Service Excellence Excellence [Bank Service Excellence 2025] from 2025] dari Infobank Infobank • Perbankan Digital Populer [Disway Awards • Popular Digital Banking [Disway Awards 2025] 2025] dari Disway.id from Disway.id Penghargaan ini menjadi validasi atas upaya These awards validate the Company’s ongoing berkelanjutan Perseroan dalam menghadirkan efforts to deliver relevant and high-quality services. layanan yang relevan dan berkualitas. Peran Direksi dalam Penerapan The Board of Directors’ Role in the Kebijakan Strategis Implementation of Strategic Policies Direksi memiliki tanggung jawab utama dalam The Board of Directors is primarily responsible merumuskan dan mengeksekusi strategi for formulating and executing the Company’s Perseroan, yang dituangkan setiap tahun dalam strategies, which are outlined annually in the Rencana Bisnis Bank (RBB) dan dilaporkan Bank’s Business Plan (RBB) and reported to OJK. kepada OJK. Penyusunan RBB dilakukan dengan The RBB is prepared by taking into account mempertimbangkan arahan dan pengawasan the guidance and oversight of the Board of Dewan Komisaris serta aspirasi pemegang Commissioners as well as the aspirations of both saham, baik mayoritas maupun minoritas. majority and minority shareholders. 46 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Setiap kebijakan strategis yang telah ditetapkan Every strategic policy that has been established
wajib diimplementasikan oleh seluruh Divisi sesuai must be implemented by all Division in accordance
tugas dan fungsinya. Direksi memastikan bahwa with their respective duties and functions. The
seluruh unit memahami peran masing-masing Board of Directors ensures that all units understand
agar target yang telah direncanakan dapat their respective roles in order to optimally achieve
tercapai secara optimal. the established targets.
Direksi juga berperan sebagai pengambil The Board of Directors also serves as the decision-
keputusan pada tingkat strategis, termasuk maker at the strategic level, particularly in product
dalam pengembangan produk, ekspansi bisnis, development, business expansion, marketing
pemasaran dan penjualan, manajemen risiko, and sales, risk management, and corporate
serta tata kelola perusahaan. Proses perumusan governance. The strategic formulation process
strategi diawali dengan analisis menyeluruh atas begins with a comprehensive analysis of internal
kondisi internal dan eksternal untuk memahami and external conditions to understand existing
tantangan serta peluang yang ada, sebelum challenges and opportunities, followed by the
menetapkan tujuan strategis sebagai dasar establishment of strategic objectives as the
kebijakan. foundation for policies.
Seluruh proses ini mencerminkan komitmen This entire process reflects the Company’s
Perseroan dalam menjunjung prinsip kehati-hatian commitment to upholding the principle of
dan penerapan Good Corporate Governance prudence and the implementation of Good
(GCG). Corporate Governance (GCG).
Proses Implementasi Strategi dan Implementation of Strategy and
Kebijakan Strategis Strategic Policies
Untuk memastikan strategi berjalan efektif, To ensure strategies are implemented effectively,
Direksi menetapkan rencana aksi yang terukur the Board of Directors establishes measurable
sebagaimana tertuang dalam Rencana Bisnis action plans as outlined in the Bank’s Business Plan
Bank dan Rencana Aksi Keuangan Berkelanjutan. and the Sustainable Finance Action Plan.
Kedua dokumen tersebut menjadi panduan These two documents serve as operational
operasional dalam memastikan bahwa setiap guidelines to ensure that every strategic
inisiatif strategis dilaksanakan secara terarah, initiative is executed purposefully, measurably,
terukur, dan selaras dengan tujuan jangka panjang and in alignment with the Company’s long-term
Perseroan. Melalui pendekatan yang sistematis objectives. Through a systematic approach and
dan disiplin eksekusi, Direksi memastikan disciplined execution, the Board of Directors
implementasi kebijakan tetap berada pada ensures that policy implementation remains on
jalur yang tepat dan mendukung pertumbuhan the right track and supports sustainable growth.
berkelanjutan.
Perbandingan antara Hasil yang Comparison of Actual Results vs.
Dicapai dengan yang Ditargetkan Targets
Dalam menyusun Rencana Bisnis Bank (RBB), In preparing the Bank’s Business Plan (RBB), the
Perseroan melakukan analisis menyeluruh Company conducts a comprehensive analysis of
terhadap kondisi pertumbuhan ekonomi dan economic growth conditions and the dynamics of
dinamika industri perbankan. Selain itu, kajian the banking industry. Additionally, assessments of
terhadap risk posture, target pasar, serta risk posture, target markets, and market potential
potensi pasar (market sizing & addressable (market sizing & addressable market) become
market) menjadi landasan dalam menentukan a foundation in the determination of business
fokus strategi bisnis, proyeksi keuangan, serta strategy focus, financial projections, and the
penetapan target segmen. establishment of target segments.
Di tengah berbagai tantangan yang dihadapi Amid various challenges faced throughout 2025,
sepanjang 2025, Perseroan tetap mampu the Company still managed to record relatively
membukukan kinerja yang relatif baik. Capaian strong performance. These achievements were
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tersebut ditopang oleh strategi utama yang supported by key strategies that focused on
berfokus pada penguatan fundamental kualitas strengthening credit quality fundamentals, and
kredit, serta optimalisasi efisiensi operasional. optimizing operational efficiency.
dalam miliar Rupiah | in billion Rupiah
Keterangan Target 2025 Realisasi 2025
Description Target in 2025 Realization in 2025
Dana Pihak Ketiga 13.600 14.026
Third Party Funds
Kredit yang diberikan 8.474 7.182
Loan
Laba/(Rugi) Tahun Berjalan (Sebelum Pajak) 238 564
Profit/(Loss) for the Year (Before Tax)
ROA 1,33% 3,11%
KPMM/CAR 39,44% 49,07%
Dari sisi bisnis, Perseroan menerapkan pendekatan Business-wise, the Company has adopted a more
yang lebih selektif dalam penyaluran kredit guna selective lending approach to maintain healthy
menjaga kualitas aset tetap sehat. Pada saat yang asset quality. Simultaneously, the Company
sama, upaya perluasan pasar dan diversifikasi continues to pursue market expansion and
segmen nasabah terus dilakukan. Total kredit yang customer segment diversification. Total lending
disalurkan per 31 Desember 2025 tercatat sebesar as of December 31, 2025, stood at Rp7,182 billion,
Rp7.182 miliar, menurun dibandingkan Rp8.822 down from Rp8,822 billion in the previous year.
miliar pada tahun sebelumnya. Penurunan ini This decline is part of the Company’s strategy to
merupakan bagian dari strategi Perseroan prioritize quality growth over aggressive expansion.
untuk memprioritaskan kualitas pertumbuhan
dibandingkan ekspansi agresif.
Dari sisi pendanaan, Dana Pihak Ketiga (DPK) per In terms of funding, Third-Party Funds (TPF) as
31 Desember 2025 tercatat sebesar Rp14.026 miliar, of December 31, 2025, stood at Rp14,026 billion,
meningkat dibandingkan Rp13.064 miliar pada an increase from Rp13,064 billion in 2024.
tahun 2024. Dengan demikian, Loan to Deposit Consequently, the Loan to Deposit Ratio (LDR)
Ratio (LDR) berada pada level 51,21%. Perseroan stood at 51.21%. The Company continues to drive
terus mendorong peningkatan dana murah the growth of low-cost funds (CASA) through the
(CASA) melalui pengembangan layanan cash development of cash management and payroll
management dan payroll, sehingga cost of fund services, thereby successfully reducing the cost
berhasil ditekan. of funds.
Pendapatan Bunga Bersih (Net Interest Income/ Net Interest Income (NII) for 2025 was recorded
NII) sepanjang 2025 tercatat sebesar Rp2.353 at Rp2,353 billion, slightly lower than Rp2,741
miliar, sedikit lebih rendah dibandingkan Rp2.741 billion in 2024. This performance is in line with a
miliar pada 2024. Kinerja ini sejalan dengan more selective credit management strategy and
strategi pengelolaan kredit yang lebih selektif serta improvements in asset quality, further supported
perbaikan kualitas aset, yang didukung juga oleh by efforts to optimize the management of excess
upaya optimalisasi pengelolaan excess funds. funds.
Total aset Perseroan per 31 Desember 2025 tercatat The Company’s total assets as of December 31,
sebesar Rp18.974 miliar, meningkat dibandingkan 2025, stood at Rp18,974 billion, up from Rp17,409
Rp17.409 miliar pada tahun sebelumnya. Meski billion in the previous year. Nevertheless, the
demikian, perbaikan efisiensi operasional improvement in operational efficiency showed
menunjukkan hasil yang signifikan. Rasio Beban significant results. The Operating Expense to
Operasional terhadap Pendapatan Operasional Operating Income Ratio (BOPO) continued to
(BOPO) melanjutkan perbaikan efisiensi sebesar improve in efficiency by 15.16%, from 99.34% in
15,16%, dari 99,34% pada 2024 menjadi 84,18% pada 2024 to 84.18% in 2025. The cost to income ratio
2025. Rasio cost to income (CIR) juga membaik (CIR) also improved slightly to 31.33%, compared
menjadi 31,33% dari sebelumnya 31,47%. to 31.47% in the prior year.
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Dari sisi likuiditas, Perseroan berada dalam posisi In terms of liquidity, the Company is in a very
yang sangat memadai. Liquidity Coverage Ratio comfortable position. The Liquidity Coverage
(LCR) tercatat sebesar 614,93% dan Net Stable Ratio (LCR) stood at 614.93% and the Net Stable
Funding Ratio (NSFR) sebesar 278,59% keduanya Funding Ratio (NSFR) at 278.59%, both well above
jauh di atas batas minimum yang dipersyaratkan the minimum thresholds required by regulators.
regulator.
Permodalan Perseroan juga tetap kuat. Rasio The Company’s capital position also remained
Kecukupan Modal (CAR) meningkat menjadi strong. The Capital Adequacy Ratio (CAR)
49,07% per Desember 2025 dibandingkan 35,30% increased to 49.07% as of December 2025
pada tahun sebelumnya. Posisi ini memberikan compared to 35.30% in the previous year. This
ruang yang cukup untuk mendukung pertumbuhan position provides sufficient room to support
usaha secara berkelanjutan. sustainable business growth.
Secara keseluruhan, berbagai perbaikan Overall, these fundamental improvements have
fundamental tersebut berdampak positif terhadap positively impacted the Company’s performance.
kinerja Perseroan. Per 31 Desember 2025, Perseroan As of December 31, 2025, the Company recorded
berhasil membukukan laba sebesar Rp565,69 a profit of Rp565.69 billion, an increase of Rp19.88
miliar, meningkat dari tahun sebelumnya billion from the previous year
sebanyak Rp19,88 miliar
Kinerja Lainnya Other Performance
Struktur Organisasi Organizational Structure
Untuk memastikan tata kelola yang efektif, To ensure effective, efficient, and regulatory-
efisien, dan selaras dengan regulasi, Perseroan compliant governance, the Company restructured
melakukan penataan ulang struktur organisasi its organizational structure, effectively on March 19,
efektif per 19 Maret 2025. Penyesuaian dilakukan 2025. The restructuring was carried out to comply
untuk memenuhi ketentuan Peraturan Otoritas with Financial Services Authority Regulation No.
Jasa Keuangan Nomor 12 Tahun 2024 tentang 12 of 2024 on the Implementation of Anti-Fraud
Penerapan Strategi Anti Fraud bagi Lembaga Jasa Strategies for Financial Services Institutions and
Keuangan dan Peraturan Otoritas Jasa Keuangan Financial Services Authority Regulation No. 15 of
Nomor 15 Tahun 2025 tentang Integritas Pelaporan 2025 on the Integrity of Bank Financial Reporting,
Keuangan Bank, serta menyesuaikan dengan as well as to align with the Company’s business
perkembangan bisnis Perseroan. developments.
Perubahan tersebut mencakup pembentukan These changes include the establishment of
Divisi Anti Fraud Management serta penyesuaian the Anti-Fraud Management Division and the
Direktorat Bisnis Lending menjadi Commercial restructuring of the Lending Business Directorate
Lending dan Retail, Digital & SME Lending. into Commercial Lending and Retail, Digital & SME
Lending.
Selanjutnya, per 1 Januari 2026, Perseroan kembali Furthermore, as of January 1, 2026, the Company
melakukan penyesuaian struktur organisasi guna restructured its organizational structure again
memperkuat integrasi, meningkatkan fleksibilitas to strengthen integration, enhance operational
operasional, serta memastikan kesiapan dalam flexibility, and ensure readiness to address industry
menghadapi dinamika industri dan mendukung dynamics and support long-term sustainability.
keberlanjutan jangka panjang.
Aktivitas Utama Bank di Tahun 2025 Main Activities of the Bank in 2025
Kegiatan utama Perseroan adalah menghimpun The Company’s primary activities are mobilizing
dan menyalurkan dana kepada masyarakat serta and channeling funds to the public, as well as
menyediakan layanan perbankan dan layanan providing banking services and other supporting
penunjang lainnya dengan suku bunga yang services at competitive interest rates.
kompetitif.
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Dalam menjalankan fungsi intermediasi tersebut, In carrying out these intermediary functions, the Perseroan menawarkan berbagai produk dan Company offers a variety of banking products and layanan perbankan sebagaimana yang dijelaskan services which is further explained in the Company lebih lanjut dalam Bab Profil Perusahaan halaman Profile section on page 58. 58. Tingkat Suku Bunga Penghimpunan dan Deposit and Lending Interest Rates Penyediaan Dana Sepanjang tahun 2025, Perseroan mencatat tren Throughout 2025, the Company recorded a trend penurunan dan stabilitas suku bunga kredit di of relatively stable trend lending interest rates berbagai segmen, sejalan dengan upaya menjaga across various segments, in line with efforts to daya saing dan mendorong pertumbuhan maintain competitiveness and drive quality pembiayaan yang berkualitas. Di sisi lain, suku financing growth. On the other hand, deposit bunga simpanan menunjukkan kecenderungan interest rates showed a stable to declining trend. stabil hingga menurun. Secara keseluruhan, Overall, these conditions reflect an adaptive kondisi ini menggambarkan kebijakan suku bunga interest rate policy amid market dynamics. yang adaptif di tengah dinamika pasar. Jaringan Kerja dan Kantor Operasional Operational Network and Offices Untuk mendukung pertumbuhan dan To support growth and enhance service quality, meningkatkan kualitas layanan, khususnya particularly digital services, as of December layanan digital, per 31 Desember 2025 Perseroan 31, 2025, the Company operates 1 (one) Non- memiliki 1 (satu) Kantor Pusat Non Operasional, 6 Operational Head Office, 6 (six) Branch Offices, (enam) Kantor Cabang, 1 (satu) Kantor Cabang 1 (one) Sub-Branch Office, and 3 (three) Non- Pembantu, dan 3 (tiga) Kantor Fungsional Non Operational Functional Offices. Operasional. Keberadaan jaringan tersebut bertujuan The objective of this network is to expand service memperluas jangkauan layanan serta coverage and optimize customer service. mengoptimalkan pelayanan kepada nasabah. Pengembangan Sumber Daya Human Resource Development Manusia Perseroan berkomitmen menjadi institusi The Company is committed to becoming both a keuangan pilihan sekaligus employer of choice preferred financial institution and an employer of melalui pengelolaan sumber daya manusia (SDM) choice through innovative and sustainable human yang inovatif dan berkelanjutan. resource management. Kami meyakini bahwa SDM yang kompeten, We believe that competent, integrity-driven, and berintegritas, dan adaptif merupakan fondasi adaptable human resources are the cornerstone utama dalam menjaga keberlangsungan of sustaining business operations and accelerating usaha serta mempercepat pencapaian visi dan the achievement of the Company’s vision and misi Perseroan. Menghadapi dinamika industri mission. Given the increasingly complex dynamics perbankan yang semakin kompleks, pengelolaan of the banking industry, talent management is talenta dilakukan secara strategis dan terencana. conducted strategically and systematically. Tahun 2025 menjadi momentum penting dalam 2025 marks a critical milestone in the strengthening penguatan transformasi budaya perusahaan of the Company's cultural transformation to build a guna menciptakan lingkungan kerja yang collaborative, adaptive, and performance-oriented kolaboratif, adaptif, dan berorientasi pada kinerja. work environment. Cultural transformation is a Transformasi budaya menjadi prioritas strategis strategic priority in enhancing the organization’s dalam memperkuat daya saing organisasi. competitiveness. 50 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Pengelolaan SDM dilaksanakan secara Human resource management is implemented
komprehensif melalui program pendidikan dan comprehensively through formal and non-formal
pelatihan formal maupun nonformal yang selaras education and training programs aligned with
dengan strategi bisnis. Seluruh program dirancang business strategies. All programs are designed to
agar terintegrasi, efisien, dan berdampak langsung be integrated, efficient, and have a direct impact
pada peningkatan kinerja. on performance improvement.
Melalui pendekatan tersebut, Perseroan bertujuan Through this approach, the Company aims to
membangun insan yang profesional, berkinerja build a professional, high-performing workforce
tinggi, adaptif terhadap perubahan, serta that is adaptive to change and capable of
mampu menghadirkan gagasan inovatif guna generating innovative ideas to ensure the quality
memastikan kualitas pengelolaan dan pelayanan of management and service across all business
di seluruh lini bisnis tetap optimal. lines remains optimal.
Peran Teknologi Informasi The Role of Information Technology
Sepanjang tahun 2025, pengembangan Throughout 2025, the Company’s Information
Teknologi Informasi (TI) Perseroan difokuskan Technology (IT) development is focused
pada penguatan infrastruktur, peningkatan on strengthening infrastructure, enhancing
kapabilitas keamanan siber, serta penguatan cybersecurity capabilities, and strengthening
kompetensi sumber daya manusia di bidang TI. human resource competencies in the IT sector.
Upaya ini dilakukan sejalan dengan koordinasi These efforts are carried out in line with ongoing
yang berkelanjutan bersama regulator guna coordination with regulators to ensure compliance
memastikan kepatuhan terhadap standar yang with applicable standards.
berlaku.
Perseroan juga mendorong digitalisasi secara The Company also encourages a structured
terstruktur melalui peningkatan kapasitas tim TI, digitalization by enhancing the IT team’s
baik melalui pelatihan teknis, nonteknis, maupun capabilities through technical and non-technical
pengembangan kepemimpinan. Di sisi tata kelola, trainings, as well as leadership development.
dilakukan pembaruan kerangka pengelolaan TI On the governance side, the IT management
agar selaras dengan arah strategi bisnis Perseroan framework has been updated to align with the
secara menyeluruh. Company’s overall business strategy.
Langkah-langkah tersebut merupakan bagian These steps are part of a long-term strategy to
dari strategi jangka panjang untuk memastikan ensure reliable, secure, and adaptive technology
kesiapan teknologi yang andal, aman, dan adaptif readiness in supporting digital banking services,
dalam mendukung layanan perbankan digital, so that customers can conduct transactions
sehingga nasabah dapat bertransaksi dengan comfortably and securely.
nyaman dan terlindungi.
Kebijakan dalam Merespon Kendala Policies in Responding to Challenges
yang Dihadapi Encountered
Tahun 2025 menghadirkan tantangan yang The year 2025 presents complex challenges
kompleks bagi industri perbankan nasional, for the national banking industry, including the
termasuk Perseroan. Ketidakpastian global, Company. Global uncertainty, sluggish growth in
perlambatan pertumbuhan di sejumlah negara several developed nations, exchange rate volatility,
maju, volatilitas nilai tukar, serta tekanan inflasi and inflationary pressures are influencing the
turut memengaruhi dinamika sektor keuangan. dynamics of the financial sector.
Salah satu tantangan utama adalah menjaga One of the main challenges is to maintain
efisiensi operasional di tengah kenaikan biaya operational efficiency amid rising costs due
akibat inflasi, tingkat suku bunga, dan fluktuasi to inflation, tight liquidity, and energy price
harga energi. Untuk merespons kondisi tersebut, fluctuations. To address these conditions, the
Perseroan menjalankan sejumlah langkah Company is implementing several strategic
strategis, antara lain: measures, including:
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• Mengimplementasikan end-to-end credit • Implementing an end-to-end credit process to
process guna memperkuat manajemen risiko strengthen risk management and risk culture.
dan budaya risiko.
• Mendorong pertumbuhan kredit melalui • Driving credit growth through customer
diversifikasi segmen nasabah. segment diversification.
• Mengembangkan produk dan layanan untuk • Developing products and services to enhance
meningkatkan loyalitas (stickiness) nasabah. customer loyalty (stickiness).
• Mengembangkan bisnis wealth management • Expanding the wealth management business
melalui inovasi produk investasi. through investment product innovation.
• Memperluas kolaborasi dengan fintech, • Expanding collaborations with fintech,
e-commerce, dan platform digital lainnya e-commerce, and other digital platforms to
untuk memperkaya ekosistem layanan. enrich the service ecosystem.
• Mengoptimalkan proses internal guna • Optimizing internal processes to reduce costs
menekan biaya tanpa mengurangi kualitas without compromising service quality.
layanan.
• Mengelola portofolio secara sehat dan • Managing the portfolio soundly and
memperkuat mitigasi risiko. strengthening risk mitigation.
• Menjalankan efisiensi operasional secara • Implementing operational efficiency in a
disiplin dan terukur. disciplined and measurable manner.
Perkembangan teknologi yang pesat juga Rapid technological advancements are also
mengubah perilaku nasabah yang semakin altering customer behavior towards a stronger
mengutamakan layanan digital. Hal ini menuntut preference for digital services. This condition
Perseroan untuk beradaptasi secara cepat dan compels the Company to adapt quickly and
terus berinovasi, sekaligus memastikan standar continuously innovate, while ensuring that security
keamanan dan perlindungan data nasabah tetap standards and customer data protection remain
menjadi prioritas utama. top priorities.
Di sisi pendanaan, tingginya cost of fund On the funding side, the high cost of funds
sepanjang 2025 masih memberikan tekanan throughout 2025 continues to put pressure on
terhadap margin, seiring dengan dinamika suku margins, in line with interest rate dynamics that
bunga yang masih relatif tinggi, meskipun Bank remain relatively high, even though Bank Indonesia
Indonesia telah menurunkan BI-Rate secara has gradually lowered the BI Rate to reach 4.75% by
bertahap hingga mencapai 4,75% pada akhir 2025. the end of 2025. These conditions reflect efforts to
Kondisi tersebut mencerminkan upaya menjaga maintain economic stability and banking liquidity,
stabilitas ekonomi dan likuiditas perbankan, while preserving the attractiveness of customer
sekaligus mempertahankan daya tarik simpanan deposits amid a competitive market environment.
nasabah di tengah kondisi pasar yang kompetitif. Moving forward, the Company will continue to
Ke depan, Perseroan akan terus meningkatkan increase the proportion of low-cost funds through
porsi dana murah melalui pengembangan the development of financial transaction services
layanan transaksi finansial guna memperkuat to strengthen customer loyalty and gradually
loyalitas nasabah dan menurunkan biaya dana reduce funding costs.
secara bertahap.
Pemanfaatan Peluang dan Prospek Leveraging Opportunities and
Usaha Tahun 2026 Business Prospects for 2026
Industri perbankan Indonesia pada 2026 The Indonesian banking industry in 2026 is
diproyeksikan tetap bertumbuh, meskipun projected to continue growing, despite facing
dihadapkan pada tantangan likuiditas dan liquidity challenges and global dynamics that
dinamika global yang belum sepenuhnya stabil. remain unstable. Credit growth is expected to
Pertumbuhan kredit diperkirakan meningkat, increase, in line with optimism regarding economic
sejalan dengan optimisme terhadap pemulihan recovery.
ekonomi.
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Transformasi sektor perbankan diproyeksikan The transformation of the banking sector is
semakin mengarah pada: projected to increasingly focus on:
1. Digitalisasi 1. Digitalization
Digitalisasi akan menjadi pilar utama Digitalization will be a key pillar of industry
pengembangan industri. Otoritas Jasa development. The Financial Services Authority
Keuangan telah menetapkan roadmap has established a digital transformation
transformasi digital yang mencakup roadmap that includes strengthening
penguatan infrastruktur teknologi informasi information technology infrastructure and
serta kolaborasi dengan perusahaan fintech. collaboration with fintech companies.
2. Pertumbuhan Kredit 2. Credit Growth
Pertumbuhan kredit perbankan pada Bank credit growth in the 4th Quarter of 2025
Triwulan IV 2025 tercatat sebesar 9,69% stood at 9.69% (yoy), slower than the same
(yoy), melambat dibandingkan periode period last year, which grew by 10.39% (yoy).
yang sama tahun sebelumnya yang tumbuh This slowdown reflects the dynamics of banking
10,39% (yoy). Perlambatan ini mencerminkan intermediation amid global uncertainty,
dinamika intermediasi perbankan di tengah although credit disbursement continues to
ketidakpastian global, meskipun penyaluran grow positively and is supported by productive
kredit masih tumbuh positif dan didukung oleh sectors.
sektor-sektor produktif.
Di sisi pendanaan, Dana Pihak Ketiga (DPK) On the funding side, Third-Party Funds (TPF) grew
tumbuh double digit sebesar 11,18% (yoy), at a double-digit rate of 11.18% (yoy), an increase
meningkat dibandingkan periode yang sama compared to the same period the previous year
tahun sebelumnya sebesar 7,04% (yoy). Likuiditas at 7.04% (yoy). Banking liquidity remained stable
perbankan tetap terjaga dengan rasio AL/NCD with an AL/NCD ratio of 130.47% and an AL/DPK ratio
sebesar 130,47% dan AL/DPK sebesar 29,30%, yang of 29.30%, both above the established thresholds.
berada di atas threshold yang ditetapkan.
Kualitas aset juga tetap terkendali dengan rasio Asset quality also remained under control with
NPL gross sebesar 2,24% dan NPL net sebesar 0,87%, a gross NPL ratio of 2.24% and a net NPL ratio of
sementara permodalan perbankan tetap solid 0.87%, while the banking sector’s capital position
dengan CAR sebesar 26,15%. remained solid with a CAR of 26.15%.
Meski demikian, perlambatan pertumbuhan kredit Nevertheless, the slowdown in credit growth
dibandingkan tahun sebelumnya menunjukkan compared to the previous year indicates that
bahwa tantangan likuiditas, dinamika suku bunga, liquidity challenges, interest rate dynamics, and
dan kualitas aset tetap menjadi perhatian utama asset quality remain key concerns for the industry.
industri.
Menanggapi peluang dan tantangan tersebut, In response to these opportunities and challenges,
Direksi menargetkan pertumbuhan kredit the Board of Directors targets the Company’s loans
Perseroan pada kisaran 12%–15% dengan tetap growth at 12%–15%, while prioritizing asset quality
mengedepankan kualitas aset guna menjaga to maintain a healthy NPL ratio. Market expansion
rasio NPL tetap sehat. Strategi perluasan pasar strategies and customer segment diversification
dan diversifikasi segmen nasabah akan terus will be continuously pursued.
dilanjutkan.
Di sisi operasional, Perseroan akan memperkuat On the operational side, the Company will
penghimpunan dana murah (CASA), pengembangan strengthen the mobilization of low-cost funds
layanan payroll dan cash management, serta (CASA), the development of payroll and cash
menjaga operasional perbankan yang sehat dan management services, and maintain healthy and
efisien. efficient banking operations.
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Penerapan Tata Kelola Implementation of Corporate
Governance
Dalam industri perbankan yang berbasis In the highly regulated banking industry, which
kepercayaan dan sangat diatur (highly regulated), is built on trust, the implementation of good
penerapan tata kelola yang baik merupakan corporate governance is the cornerstone of
fondasi utama keberlangsungan usaha. business sustainability. Management recognizes
Manajemen menyadari bahwa kegagalan dalam that failures in corporate governance can lead to
tata kelola dapat berisiko pada mismanajemen mismanagement and threaten the Company’s
dan mengancam stabilitas Perseroan. stability.
Good Corporate Governance (GCG) menjadi Good Corporate Governance (GCG) is a key
prinsip utama dalam meningkatkan kinerja, principle in improving performance, creating long-
menciptakan nilai jangka panjang, serta menjaga term value, and ensuring business sustainability.
keberlanjutan usaha. Efektivitas pelaksanaan The effectiveness of GCG implementation is
GCG sangat ditentukan oleh berfungsinya organ- largely determined by the proper functioning
organ utama perusahaan, yaitu Rapat Umum of the Company’s main organs, including the
Pemegang Saham (RUPS), Dewan Komisaris, General Meeting of Shareholders (GMS), the Board
Direksi, serta komite-komite pendukung. of Commissioners, the Board of Directors, and
supporting committees.
Perseroan meyakini bahwa peningkatan kualitas The Company believes that improving the quality
tata kelola akan sejalan dengan peningkatan of corporate governance will result in improved
kinerja secara keseluruhan. Oleh karena itu, overall performance. Therefore, GCG practices are
praktik GCG diupayakan menjadi bagian dari integrated into the work culture and consistently
budaya kerja dan dijalankan secara konsisten implemented across all levels of the organization.
di seluruh lini organisasi.
Sepanjang 2025, Direksi secara intensif Throughout 2025, the Board of Directors intensively
menyelenggarakan rapat internal, rapat held internal meetings, joint meetings with
gabungan dengan Dewan Komisaris, serta rapat the Board of Commissioners, and committee
komite guna memastikan kepatuhan terhadap meetings to ensure compliance with governance
prinsip tata kelola dan responsif terhadap principles and responsiveness to business
dinamika bisnis. dynamics.
Penerapan tata kelola juga diperkuat melalui Governance implementation is also strengthened
mekanisme self-assessment sebagai bagian through a self-assessment mechanism as part
dari sistem check and balances. Setiap temuan of the check and balances system. Any findings
penyimpangan ditindaklanjuti secara menyeluruh of non-compliance are thoroughly addressed to
untuk memastikan perbaikan yang berkelanjutan. ensure continuous improvement.
Komitmen terhadap Penerapan Commitment to Sustainable Finance
Keuangan Berkelanjutan
Penerapan Keuangan Berkelanjutan, termasuk The implementation of Sustainable Finance,
integrasi aspek Lingkungan, Sosial, dan Tata including the integration of Environmental,
Kelola (LST), serta komitmen terhadap Tanggung Social, and Governance (ESG) aspects, as well
Jawab Sosial dan Lingkungan (TJSL), merupakan as a commitment to Social and Environmental
bagian dari strategi jangka panjang Perseroan. Responsibility (SER), is part of the Company’s long-
Inisiatif ini bertujuan menjaga keberlanjutan term strategy. This initiative aims to safeguard
bisnis sekaligus memastikan kepatuhan terhadap business sustainability while ensuring compliance
prinsip keberlanjutan yang diakui secara global. with globally recognized sustainability principles.
Sebagai bank dengan layanan digital, Perseroan As a bank that offers digital services, the Company
menerapkan praktik green banking dalam implements green banking practices in its daily
operasional sehari-hari, antara lain melalui operations, including through energy and water
efisiensi penggunaan energi dan air, pengurangan efficiency, reduced paper consumption, and
konsumsi kertas, serta berbagai inisiatif ramah various other eco-friendly initiatives.
lingkungan lainnya.
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Selain itu, Perseroan turut berperan sebagai Additionally, the Company serves as an agent of
agen perubahan dalam meningkatkan literasi change in enhancing national financial literacy
dan inklusi keuangan nasional. Pada 2025, and inclusion. In 2025, the Company participated in
Perseroan berpartisipasi dalam kegiatan Bulan the Financial Inclusion Month activities organized
Inklusi Keuangan yang diselenggarakan OJK di by the OJK in Surabaya, and conducted financial
Surabaya, serta menyelenggarakan kegiatan literacy programs in Surabaya and Madura. These
literasi keuangan di Surabaya dan Madura. Upaya efforts reflect the Company’s commitment to
tersebut mencerminkan komitmen Perseroan promoting sustainable improvements in financial
dalam mendorong peningkatan literasi dan inklusi literacy and inclusion.
keuangan secara berkelanjutan.
Perseroan meyakini bahwa keberlanjutan The Company believes that sustainability is a
merupakan proses jangka panjang yang long-term process that requires the collective
m e m e rl u ka n ko mitm e n ko l e k tif se l u ru h commitment of all stakeholders. By designing
pemangku kepentingan. Dengan merancang and implementing measurable sustainability
dan menjalankan program keberlanjutan secara programs, the Company strives to create added
terukur, Perseroan berupaya menciptakan nilai value not only for shareholders but also for society
tambah tidak hanya bagi pemegang saham, and the environment. This approach underscores
tetapi juga bagi masyarakat dan lingkungan. the Company’s commitment to maintaining a
Pendekatan ini menegaskan komitmen Perseroan balance between economic performance, social
dalam menjaga keseimbangan antara kinerja responsibility, and environmental conservation.
ekonomi, tanggung jawab sosial, dan pelestarian
lingkungan.
Penilaian terhadap Komite-Komite di Assessment of Committees Under the
Bawah Direksi Board of Directors
Sesuai dengan kebutuhan bisnis serta ketentuan In accordance with business needs as well as
peraturan perundang-undangan yang berlaku, applicable laws and regulations, the Board of
Direksi membentuk komite-komite di bawah Directors establishes supporting committees
Direksi untuk mendukung pelaksanaan fungsi to support the execution of management
pengurusan. Keberadaan komite tersebut functions. The existence of these committees
bertujuan meningkatkan efektivitas pengambilan aims to enhance the effectiveness of decision-
keputusan serta memastikan operasional making and ensure the Company’s operations
Perseroan berjalan secara efisien dan terkendali. run efficiently and appropriately.
Dalam menjalankan tugasnya, Direksi dibantu In carrying out its duties, the Board of Directors
oleh 8 (delapan) komite, yaitu: is assisted by 8 (eight) committees, as follows:
1. Komite Manajemen Risiko 1. Risk Management Committee
2. Komite Kebijakan Perkreditan 2. Credit Policy Committee
3. Komite Kredit 3. Credit Committee
4. Komite Personalia 4. HR Committee
5. Komite Aset dan Liabilitas 5. Assets and Liabilities Committee
6. Komite Pengarah Teknologi Informasi 6. Information Technology Steering Committee
7. Komite Kredit Bermasalah 7. Non-Performing Loans Committee
8. Komite Produk 8. Product Committee
Direksi secara berkala melakukan evaluasi atas The Board of Directors periodically evaluates the
kinerja masing-masing komite. Sepanjang tahun performance of each committee. Throughout
2025, Direksi menilai bahwa seluruh komite telah 2025, the Board of Directors deemed that
menjalankan peran dan tanggung jawabnya all committees had fulfilled their roles and
sesuai dengan tujuan pembentukannya. Penilaian responsibilities in accordance with the objectives
tersebut didasarkan pada pelaksanaan tugas of their establishment. This assessment was
yang mengacu pada Piagam Komite, kompetensi based on the execution of duties in accordance
dan keahlian anggota, capaian kinerja selama with the Committee Charters, the competence
tahun berjalan, serta tingkat kehadiran dalam and expertise of members, performance
rapat. achievements during the current year, and
attendance rates at meetings.
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Kepemilikan Direksi, Dewan Share Ownership of the Board of
Komisaris, dan Pemegang Saham Directors, Board of Commissioners,
dalam Kelompok Usaha Bank and Shareholders in the Bank’s
Business Group
Sebagai bagian dari komitmen terhadap As part of its commitment to transparency
transparansi dan kepatuhan , Perseroan and compliance, the Company requires every
mewajibkan setiap anggota Direksi dan Dewan member of the Board of Directors and the Board
Komisaris untuk melaporkan kepemilikan saham of Commissioners to report their share ownership
Perseroan kepada Sekretaris Perusahaan. in the Company to the Corporate Secretary. This
Informasi tersebut selanjutnya disampaikan information is subsequently submitted to the
kepada Otoritas Jasa Keuangan paling lambat Financial Services Authority no later than 3 (three)
3 (tiga) hari kerja sejak terjadinya transaksi business days following the transaction.
kepemilikan.
Sepanjang tahun 2025, tidak terdapat anggota Throughout 2025, no member of the Board of
Direksi maupun Dewan Komisaris yang memiliki Directors or Board of Commissioners held shares
saham Perseroan secara langsung. in the Company directly.
Perubahan Penting pada Bank dan Significant Changes at the Bank and
Kelompok Usaha Bank Tahun 2025 the Bank’s Business Group in 2025
Selama tahun 2025, tidak terdapat perubahan During 2025, there were no material changes
material pada Bank maupun kelompok usaha in the Bank or the Bank’s business group that
Bank yang berdampak signifikan terhadap kinerja significantly impacted the Company’s financial
keuangan maupun operasional Perseroan. or operational performance.
Perubahan Komposisi Direksi Changes in the Composition of the
Board of Directors
Sepanjang tahun 2025, tidak terdapat perubahan Throughout 2025, there were no changes in
komposisi anggota Direksi. Per 31 Desember 2025, the composition of the Board of Directors. As
Direksi Perseroan terdiri dari 3 (tiga) orang dengan of December 31, 2025, the Company’s Board of
komposisi sebagai berikut: Directors consisted of 3 (three) members with
the following composition:
Nama Jabatan
Name Position
Eri Budiono Direktur Utama
President Director
Aditya Wahyu Windarwo Direktur Bisnis
Business Director
Ricko Irwanto Direktur Kepatuhan
Compliance Director
Komposisi Direksi telah memenuhi ketentuan The Board of Directors’ composition has fulfilled
Otoritas Jasa Keuangan, di mana seluruh anggota the requirements of the Financial Services
Direksi memiliki pengalaman paling sedikit 5 Authority, with all members possessing at least
(lima) tahun di bidang operasional perbankan 5 (five) years of experience in banking operations
dan pernah menjabat sekurang-kurangnya and having previously served at least as an
sebagai Pejabat Eksekutif bank. Executive Officer of a bank.
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Apresiasi Appreciation
Atas nama Direksi, kami menyampaikan terima On behalf of the Board of Directors, we would like
kasih dan penghargaan kepada Dewan Komisaris to express our gratitude and appreciation to the
atas arahan, nasihat, dan rekomendasi yang Board of Commissioners for their constructive
konstruktif sepanjang tahun 2025. guidance, advice, and recommendations
throughout 2025.
Apresiasi yang tulus juga kami sampaikan We also extend our sincere appreciation to
kepada para pemegang saham, nasabah, dan our shareholders, customers, and business
mitra usaha atas kepercayaan dan dukungan partners for their continued trust and support.
yang berkelanjutan. Ucapan terima kasih khusus Our special appreciation goes to all Neobank
kami tujukan kepada seluruh Neobanker yang employees who have demonstrated dedication
telah menunjukkan dedikasi dan profesionalisme and professionalism in carrying out their duties.S
dalam menjalankan tugasnya. mployee
Kami bersyukur dapat menutup tahun 2025 We are grateful to have concluded 2025 with
dengan capaian yang positif dan meyakini bahwa positive achievements and are confident that
Perseroan berada pada jalur yang tepat untuk the Company is on the right track to continue
terus berkembang. Memasuki tahun 2026, kami growing. As we enter 2026, we bring a renewed
membawa semangat baru untuk melanjutkan spirit to sustain the growth momentum we have
momentum pertumbuhan yang telah dibangun. built. This year’s achievements serve as a strong
Pencapaian tahun ini menjadi fondasi yang kuat foundation to overcome future challenges with
untuk menghadapi tantangan ke depan dengan optimism and responsibility.
optimisme dan tanggung jawab.
Kami juga menyampaikan terima kasih kepada We would also like to express our gratitude to
seluruh pemangku kepentingan atas kerja all stakeholders for their cooperation and trust,
sama dan kepercayaan yang memungkinkan which have enabled the Company to conduct
Perseroan menjalankan kegiatan usaha secara its business operations sustainably amidst an
berkelanjutan di tengah dinamika industri yang increasingly competitive industry landscape.
semakin kompetitif.
Jakarta, 8 April 2026
Jakarta, April 8, 2026
Atas nama Direksi PT Bank Neo Commerce Tbk
On Behalf of the Board of Directors of PT Bank Neo Commerce Tbk
Eri Budiono
Direktur Utama
President Director
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Profil
Perusahaan
Company Profile
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Profil Perusahaan
Company Profile
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Identitas Perusahaan
Company’s Identity
Nama Perusahaan PT Bank Neo Commerce Tbk
Company’s Name
Bidang Usaha Bank Umum
Business Field Commercial Bank
Tanggal Pendirian 19 September 1989
Date of Establishment September 19, 1989
Akta No. 68 tanggal 19 September 1989 dibuat di hadapan Amrul
Partomuan Pohan, S.H., L.LM., dan telah memperoleh pengesahan
Menteri Kehakiman Republik Indonesia No. C2-10215 HT.01.01. Th’89
tanggal 7 November 1989, serta telah diumumkan dalam Berita Negara
Republik Indonesia No. 99 tanggal 12 Desember 1989, Tambahan Berita
Dasar Hukum Pendirian Negara Republik Indonesia No. 3470/1989.
Legal basis for Establishment Deed No. 68 dated September 19th,1989 was made before Amrul
Partomuan Pohan, S.H., L.LM., and has been approved by the Minister of
Justice of the Republic of Indonesia No. C2-10215 HT.01.01. Th’89 dated
November 7th 1989, and has been announced in the State Gazette of the
Republic of Indonesia No. 99 dated December 12th 1989, Supplement to
the State Gazette of the Republic of Indonesia No. 3470/1989.
Per 31 Desember 2025, komposisi pemegang saham BNC adalah
sebagai berikut:
• PT Akulaku Silvrr Indonesia (34,45%)
Pemegang Saham
• PT Gozco Capital (7,76%)
Shareholders
• Rockcore Financial Technology, Co. Ltd. (5,52%)
• Masyarakat(Kepemilikan Masing-masing dibawah 5%) (52,27%)
Public (Ownership of each under 5%) 52.27%
Modal Dasar
Rp3.000.000.000.000
Authorized Capital
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Profil Perusahaan
Company Profile
Modal Ditempatkan dan
Disetor Penuh Rp1.335.048.234.600
Capital Issued fully paid up
Tanggal Pencatatan 13 Januari 2015
Listing Date January 13, 2015
Kode Saham
BBYB
Stock code
Jumlah Karyawan 933 orang per 31 Desember 2025
Total Employee 933 persons on December 31, 2025
Treasury Tower Lantai 60, Kawasan District 8 LOT. 28
Treasury Tower 60th Floor, District 8 Area LOT. 28
Alamat Kantor Pusat
Jl. Jend Sudirman Kav. 52-53, Senayan, Kebayoran Baru
Head Office Address
Jakarta Selatan 12190
Telepon | Telephone: +62 21 2709 4950, 2709 4951
Jumlah Kantor Layanan 6 Kantor Cabang dan 1 Kantor Cabang Pembantu
Branches 6 Branch Offices and 1 Sub-Branch Office
Situs Web
www.bankneocommerce.co.id
Website
Alamat Surat Elektronik
corsec@bankneo.co.id
Email Address
Facebook : Bank Neo Commerce
Instagram : @bankneocommerce
Media Sosial Perusahaan
Twitter : @bankneocommerce
Company Social Media
YouTube : Bank Neo Commerce
TikTok : @bankneocommerce
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Sejarah Singkat Perusahaan Brief History of Company Perjalanan PT Bank Neo Commerce Tbk The journey of PT Bank Neo Commerce Tbk (“the (“Perseroan”, “Bank Neo Commerce”, atau Company,” “Bank Neo Commerce,” or “BNC”) “BNC”) bermula pada tahun 1989. Pada masa began in 1989. At that time, the Ministry of Defense itu, Dephankam bersama Perum ASABRI, Pepabri, and Security, together with Perum ASABRI, Pepabri, serta para pengembang menginisiasi pendirian and other developers, initiated the establishment bank dengan nama PT Bank Yudha Bhakti. of a bank under the name of PT Bank Yudha Bhakti. Pendirian Perseroan dituangkan dalam Akta No. The Company’s establishment was formalized 68 tanggal 19 September 1989 yang kemudian in Deed No. 68 dated September 19, 1989, which disempurnakan melalui Akta No. 13 tanggal 2 was subsequently amended by Deed No. 13 dated November 1989, keduanya dibuat di hadapan November 2, 1989; both were made before Amrul Amrul Partomuan Pohan, S.H., L.LM., Notaris di Partomuan Pohan, S.H., L.LM., a Notary in Jakarta. Jakarta. Akta pendirian tersebut memperoleh The deed of establishment was ratified by the pengesahan dari Menteri Kehakiman Republik Minister of Justice of the Republic of Indonesia Indonesia melalui Surat Keputusan No. C2-10215. through Decree No. C2-10215.HT.01.01.TH’89 dated HT.01.01.TH’89 tanggal 7 November 1989 dan November 7, 1989, and announced in the State diumumkan dalam Lembaran Berita Negara Gazette of the Republic of Indonesia No. 99 dated Republik Indonesia No. 99 tanggal 12 Desember December 12, 1989, Supplement No. 3470/1989. 1989 Tambahan No. 3470/1989. Seiring dengan dinamika dan pertumbuhan In line with the dynamics and growth of its usaha, Anggaran Dasar Perseroan mengalami business, the Company’s Articles of Association sejumlah perubahan dan penyempurnaan, have been amended and revised several times, termasuk penyesuaian terhadap ketentuan with the aim of complying with Law No. 40 of 2007 Undang-Undang No. 40 Tahun 2007 tentang on Limited Liability Companies and regulations Perseroan Terbatas serta regulasi Otoritas Jasa issued by the Financial Services Authority. These Keuangan. Penyesuaian tersebut dituangkan amendments are set forth in Deed No. 02 dated dalam Akta No. 02 tanggal 3 November 2008 yang November 3, 2008, made before Pudji Rejeki dibuat di hadapan Pudji Rejeki Irawati, S.H., Notaris Irawati, S.H., a Notary in Jakarta and have been di Jakarta. Perubahan ini telah memperoleh approved by the Minister of Law and Human Rights persetujuan dari Menteri Hukum dan Hak Asasi of the Republic of Indonesia through Decree No. Manusia Republik Indonesia melalui Surat AHU-06842.AH.01.02. 2009 dated March 11, 2009, Keputusan No. AHU-06842.AH.01.02.Tahun 2009 and was announced in the State Gazette of the tanggal 11 Maret 2009 dan diumumkan dalam Republic of Indonesia No. 62 dated August 4, 2009, Lembaran Berita Negara Republik Indonesia Supplement No. 20688/2009. No. 62 tanggal 4 Agustus 2009 Tambahan No. 20688/2009. Langkah penting berikutnya ditempuh Perseroan The Company took its next milestone on January pada 13 Januari 2015 melalui pelaksanaan 13, 2015, by conducting an Initial Public Offering Penawaran Umum Perdana (Initial Public (“IPO”). On the occasion, the Company’s shares Offering/“IPO”). Pada kesempatan tersebut, were officially listed on the Indonesia Stock saham Perseroan resmi dicatatkan di Bursa Exchange under the ticker code BBYB. This Efek Indonesia dengan kode saham BBYB. Aksi corporate action was carried out based on the korporasi ini dilaksanakan berdasarkan Surat Notice of Effective Registration Statement in Pemberitahuan Efektif Pernyataan Pendaftaran connection with the IPO on December 31, 2014, dalam rangka IPO saham tanggal 31 Desember No. S-584/D.04.2014 from the Financial Services 2014 No. S-584/D.04.2014 dari Otoritas Jasa Authority (OJK), as well as the Indonesia Stock 62 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Profil Perusahaan
Company Profile
Keuangan (OJK), serta Surat Bursa Efek Indonesia Exchange Letter No. S-00082/BEI. PG1/01-2015
No. S-00082/BEI.PG1/01-2015 tanggal 8 Januari dated January 8, 2015, regarding approval for
2015 mengenai persetujuan pencatatan efek. the listing of securities. With the completion of
Dengan realisasi IPO tersebut, Perseroan tercatat this IPO, the Company became the first entity
sebagai entitas pertama yang melantai di to go public in 2015. In line with its new status as
bursa pada tahun 2015. Sejalan dengan status a public company, the Company’s name was
barunya sebagai perusahaan terbuka, nama changed to PT Bank Yudha Bhakti Tbk to highlight
Perseroan disesuaikan menjadi PT Bank Yudha its commitment to competing in the capital
Bhakti Tbk guna mempertegas komitmen untuk market and expanding business development.
berkompetisi di pasar modal dan memperluas
pengembangan bisnis.
Transformasi strategis Perseroan berlanjut pada The Company ’s strategic transformation
tahun 2020 melalui perubahan nama menjadi PT continued in 2020 by changing its name to PT
Bank Neo Commerce Tbk. Perubahan ini disahkan Bank Neo Commerce Tbk. This change was ratified
dalam Akta No. 23 tanggal 30 Juli 2020 yang dibuat in Deed No. 23 dated July 30, 2020, made before
dihadapan Dr. Agung Iriantoro, S.H., M.H., Notaris Dr. Agung Iriantoro, S.H., M.H., Notary in Jakarta,
di Jakarta, serta memperoleh persetujuan dari and received approval from the Minister of Law
Menteri Hukum dan Hak Asasi Manusia Republik and Human Rights of the Republic of Indonesia
Indonesia melalui Surat No. AHU-0053297.AH.01.02. via Letter No. AHU-0053297.AH.01.02. 2020 dated
Tahun 2020 tanggal 4 Agustus 2020. Selanjutnya, August 4, 2020. Furthermore, the name change
perubahan nama tersebut juga mendapatkan also received approval from the Financial Services
persetujuan dari Otoritas Jasa Keuangan Authority through OJK Letter No. S-315/PB.12/2020
melalui Surat OJK No. S-315/PB.12/2020 tanggal dated September 7, 2020, and a copy of OJK
7 September 2020 dan Salinan Keputusan OJK Decision No. KEP-121/PB.1/2020 dated September
No. KEP-121/PB.1/2020 tanggal 2 September 2020. 2, 2020.
Perseroan kembali melakukan perubahan On July 27, 2023, the Company made another
Anggaran Dasar sebagaimana tercantum dalam amendment to its Articles of Association as set
Akta No. 2 tanggal 11 Maret 2026 yang dibuat forth in Deed No. 2 dated March 11, 2026, executed
dihadapan Dr. Agung Iriantoro, S.H., M.H., Notaris before Dr. Agung Iriantoro, S.H., M.H., Notary in
di Jakarta. Perubahan tersebut telah memperoleh Jakarta. The amendments have received (i)
(i) persetujuan dari Menteri Hukum dan Hak approval from the Minister of Law and Human
Asasi Manusia Republik Indonesia melalui surat Rights of the Republic of Indonesia via decision
keputusan nomor AHU-0016988.AH.01.02.Tahun letter No. AHU-0016988.AH.01.02. 2026 dated March
2026 tanggal 12 Maret 2026, dan (ii) penerimaan 12, 2026, and (ii) acceptance of the notification
pemberitahuan perubahan data Perseroan sesuai of changes to the Company’s data as per letter
surat nomor AHU-AH.01.03-0077627 tanggal 12 No. AHU-AH.01.03-0077627 dated March 12, 2026.
Maret 2026.
Melalui rangkaian perjalanan dan transformasi Through this journey and transformation, the
tersebut, Perseroan terus memperkuat fondasi Company continues to strengthen its institutional
kelembagaan dan tata kelola sebagai bank foundations and governance as a bank that is
yang adaptif, relevan, dan berkomitmen pada adaptive, relevant, and committed to creating
penciptaan nilai berkelanjutan bagi seluruh sustainable value for all stakeholders.
pemangku kepentingan.
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Visi, Misi, dan Tata Nilai Perusahaan
Vision, Mission and Corporate Values
Satu Bank Banyak Tujuan
One Bank, Many Purposes
Menjadi bank yang menghadirkan cara baru dalam
mengelola keuangan, lebih praktis, lebih cepat, lebih
Visi
aman, dan selaras dengan kehidupan generasi modern
yang progresif. Kami mendorong literasi dan kolaborasi
untuk membangun masa depan finansial yang inklusif,
Vision berdaya, dan berkelanjutan.
To become a bank that introduces a more practical, faster, and
safer way of managing finances, aligned with the needs and
lifestyles of a progressive modern generation. Bank Neo Commerce
aims to strengthen financial literacy and collaboration to build an
inclusive, empowered, and sustainable financial future through
technology-enabled banking services.
Menghadirkan layanan perbankan digital yang mudah diakses oleh
masyarakat di seluruh Indonesia.
To provide banking services with digital capabilities that are
accessible to communities across Indonesia.
Mengedukasi masyarakat tentang literasi keuangan, investasi, dan
Misi
pengelolaan keuangan pribadi melalui teknologi digital interaktif.
To enhance public understanding of financial literacy, investment, and
personal financial management through interactive digital platforms.
Mission
Menyediakan layanan keuangan berbasis teknologi AI dan big data
yang efisien, mudah, sesuai kebutuhan pengguna, dan aman.
To deliver banking services supported by AI and big data that are
efficient, secure, and tailored to customer needs.
Memberikan layanan keuangan yang mendukung pertumbuhan
ekonomi kerakyatan melalui akses modal, pembiayaan mikro,
pinjaman usaha, dan ekosistem transaksi digital
To support inclusive economic growth by expanding access to capital,
microfinance, business financing, and a digital transaction ecosystem.
Mengembangkan layanan berbasis prinsip ESG dan berkolaborasi
dengan pemangku kepentingan untuk mewujudkan masa depan
berkelanjutan.
To develop banking services aligned with ESG principles and
collaborate with stakeholders to promote long-term sustainability.
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Profil Perusahaan
Company Profile
Nilai dan Budaya Perusahaan
Corporate Value and Culture
Transparent Responsive
Menjunjung tinggi etika, kejujuran, Cepat beradaptasi dengan perubahan,
transparansi, dan kepatuhan terhadap tanggap terhadap kebutuhan nasabah
regulasi perbankan untuk membangun dan rekan kerja yang beragam, demi
kepercayaan dengan nasabah, mitra, dan menghadirkan layanan finansial digital
pemangku kepentingan. yang inovatif dan relevan dengan
kebutuhan zaman.
Upholding integrity, transparency, ethical
standards, and compliance with banking Adapting swiftly to changes and responding
regulations to build trust with customers, proactively to customer and internal needs
partners, regulators, and other stakeholders. in order to deliver relevant and reliable
banking services.
User-Centric Synergy
Berfokus pada kebutuhan nasabah dari Berkomitmen untuk kolaborasi dengan
berbagai segmen, mendengarkan aspirasi regulator, mitra, komunitas, dan ekosistem
mereka, serta memberikan pengalaman digital, menghargai keberagaman
layanan perbankan yang mudah, aman, perspektif untuk memperluas inklusi
dan nyaman. keuangan.
Placing customers at the center by Fostering collaboration with regulators,
understanding their needs, listening to partners, communities, and the broader digital
feedback, and delivering simple, secure, and ecosystem while valuing diverse perspectives
convenient banking experiences. to expand financial inclusion.
Technology & Sustainability
Memanfaatkan teknologi terkini dengan prinsip
keberlanjutan untuk mendukung keuangan hijau
dan masa depan berkelanjutan
Utilizing technology responsibly to strengthen banking
services while supporting sustainable finance,
environmental responsibility, and long-term resilience.
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Kegiatan dan Bidang Usaha
Lines of Business and Activities
Kegiatan Usaha Berdasarkan Business Activities based on the
Anggaran Dasar Articles of Association
Anggaran Dasar Perseroan yang terakhir berlaku The Company ’s most recent Ar ticles of
menegaskan bahwa PT Bank Neo Commerce Association state that PT Bank Neo Commerce
Tbk didirikan dengan tujuan utama menjalankan Tbk was established with the primary objective
kegiatan usaha di bidang jasa perbankan, sesuai of conducting business activities in the field of
dengan ketentuan peraturan perundang- banking services based on the applicable laws
undangan yang berlaku. Untuk mewujudkan and regulations. To achieve this objective, the
tujuan tersebut, Perseroan memiliki kewenangan Company has the authority to carry out various
untuk melaksanakan berbagai aktivitas usaha banking business activities, including:
perbankan, antara lain:
1. Menghimpun dana dari masyarakat dalam 1. Collecting funds from the public in the form
bentuk simpanan, termasuk giro, deposito of deposits, including current accounts, time
berjangka, sertifikat deposito, tabungan, deposits, certificates of deposit, savings
dan/atau bentuk lain yang dipersamakan accounts, and/or other forms deemed
dengannya; equivalent thereto;
2. Menyalurkan kredit kepada nasabah; 2. Extending loans to customers;
3. Menerbitkan surat pengakuan utang; 3. Issuing promissory notes;
4. Melakukan transaksi pembelian, penjualan, 4. Conducting transactions for the purchase, sale,
atau penjaminan atas risiko sendiri maupun or guarantee of risks, either on its own account
atas perintah nasabah terkait: or at the instruction of customers, regarding:
a. Surat wesel , termasuk wesel yang a. Bills of exchange, including those accepted
diakseptasi oleh Perseroan, dengan by the Company, with terms customary in
jangka waktu yang lazim dalam praktik commercial practice;
perdagangan;
b. Surat pengakuan utang dan kertas dagang b. Promissory notes and other commercial
lainnya dengan jangka waktu sesuai paper with terms customary in market
kebiasaan pasar; practice;
c. Kertas perbendaharaan negara dan surat c. Government securities and government
jaminan pemerintah; guarantees;
d. Sertifikat Bank Indonesia (SBI); d. Bank of Indonesia Certificates (SBI);
e. Obligasi; e. Bonds;
f. Surat dagang dengan jangka waktu hingga f. Commercial paper with a maturity of up
1 (satu) tahun; to 1 (one) year;
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Profil Perusahaan
Company Profile
g. Instrumen surat berharga lainnya dengan g. Other securities with a maturity of up to 1
jangka waktu sampai dengan 1 (satu) (one) year;
tahun;
5. Melakukan pemindahan dana, baik untuk 5. Transferring funds, whether for the Company’s
kepentingan Perseroan sendiri maupun interests or for customers;
nasabah;
6. M enemp atkan dana p ada b ank lain , 6. Placing funds with other banks, borrowing funds
meminjam dana dari bank lain, atau from other banks, or extending loans to other
memberikan pinjaman kepada bank lain, banks, whether through telecommunications
baik melalui sarana telekomunikasi maupun or other payment instruments;
menggunakan instrumen pembayaran
lainnya;
7. Menerima pembayaran atas tagihan surat 7. Receiving payments on securities invoices and
berharga serta melakukan perhitungan conducting settlements with or between third
dengan atau antar pihak ketiga; parties;
8. Menyediakan fasilitas penyimpanan barang 8. Providing storage facilities for goods and
dan surat berharga; securities;
9. Menyelenggarakan kegiatan penitipan untuk 9. Conducting custody activities on behalf of
kepentingan pihak lain berdasarkan perjanjian; other parties based on agreements;
10. Menempatkan dana nasabah kepada 10. Placing customer funds with other customers
nasabah lainnya dalam bentuk surat berharga in the form of securities that are not traded on
yang tidak diperdagangkan di bursa efek; the stock exchange;
11. Melakukan pembelian agunan melalui 11. Purchasing collateral through an auction, either
mekanisme lelang, baik sebagian maupun in part or in full, in the event the debtor fails
seluruhnya, dalam hal debitur tidak memenuhi to fulfill their obligations, provided that such
kewajibannya, dengan ketentuan agunan collateral must be liquidated immediately;
tersebut harus segera dicairkan;
12. Melaksanakan kegiatan transaksi valuta asing 12. Conducting foreign exchange transactions in
sesuai dengan ketentuan Bank Indonesia; accordance with Bank Indonesia regulations;
13. Menjalankan kegiatan anjak piutang, usaha 13. Conducting factoring activities, credit card
kartu kredit, serta wali amanat; businesses, and acting as a trustee;
14. Melakukan penyertaan modal pada bank 14. Making equity investments in banks or
atau perusahaan lain di sektor keuangan, other companies within the financial sector,
termasuk sewa guna usaha, modal ventura, including leasing, venture capital, securities
perusahaan efek, asuransi, serta lembaga firms, insurance, as well as clearing, settlement,
kliring, penyelesaian, dan penyimpanan, and custody institutions, in accordance with
sesuai ketentuan yang berlaku; applicable regulations;
15. Melaksanakan penyertaan modal sementara 15. Making temporary equity investments to
untuk mengatasi dampak kegagalan mitigate the impact of credit defaults, with
kredit dengan kewajiban menarik kembali the obligation to withdraw such investments
penyertaan tersebut sesuai regulasi; dan in accordance with regulations; and
16. Bertindak sebagai pendiri dan pengelola 16. Acting as a founder and manager of pension
dana pensiun sesuai dengan ketentuan funds in accordance with the provisions of laws
peraturan perundang-undangan di bidang and regulations in the field of pension funds.
dana pensiun.
Selain kegiatan utama tersebut, Perseroan juga In addition to these main activities, the Company
dapat menjalankan aktivitas lain yang terkait dan may also carry out other related activities that
mendukung kegiatan usaha inti, sepanjang tidak support its core business activities, provided they
bertentangan dengan peraturan perundang- do not violate the applicable laws and regulations.
undangan yang berlaku.
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Jejak Langkah
Milestones
1989 Perseroan didirikan dengan nama
PT Bank Yudha Bhakti atas inisiatif
Dephankam, Perum ASABRI, Pepabri,
dan para pengembang, dengan
latar belakang kebijakan PAKTO
27/1988. Berdasarkan Persetujuan
Prinsip Menteri Keuangan pada
14 Agustus 1989, Bank ini resmi
beroperasi pada 9 Januari 1990.
The company was established under
the name of PT Bank Yudha Bhakti
on the initiative of the Ministry of
Defense, Perum ASABRI, Pepabri, and
developers, with the background of
the PAKTO 27/1988 policy. Based on
the Principle Approval of the Minister
of Finance on August 14, 1989,
the Bank officially operated on
January 9, 1990.
2001 1998
Perseroan memulai ekspansi Di tengah krisis moneter yang melanda Indonesia pada tahun 1997,
berkelanjutan dengan membuka Kantor Bank Yudha Bhakti berhasil bertahan dan memanfaatkan peluang
Cabang dan Kantor Cabang Pembantu di yang ada. Pada awalnya, kepemilikan Bank berada di bawah
berbagai wilayah di Jawa dan Sumatera Induk Koperasi dan Pusat Koperasi di lingkungan TNI/POLRI serta
untuk memperluas jangkauan layanan Dephankam. Keberhasilan tersebut membawa Bank Yudha Bhakti
perbankan. meraih pengakuan sebagai Bank kategori “A”.
The Company began continuous In the midst of the monetary crisis that hit Indonesia in 1997, Bank
expansion by opening Branch Offices and Yudha Bhakti managed to survive and take advantage of the
Sub-Branch Offices in various regions in opportunities that existed. Initially, the Bank’s ownership was under
Java and Sumatra to expand the reach of the Parent Cooperative and Cooperative Center within the TNI/
banking services. POLRI and Dephankam. This success brought Bank Yudha Bhakti
recognition as a category “A” Bank.
Pada 13 Januari 2015, Perseroan resmi
menjadi perusahaan terbuka dengan
mencatatkan sahamnya di Bursa
2015 Efek Indonesia dan melaksanakan
Penawaran Umum Perdana (Initial
Public Offering/IPO).
On January 13, 2015, the Company
officially became a public company by
listing its shares on the Indonesia Stock
Exchange and carrying out an Initial
Public Offering (IPO).
2019
Perseroan memulai era baru setelah lebih dari tiga dekade melayani masyarakat
dengan produk perbankan konvensional. PT Akulaku Silvrr Indonesia masuk
menjadi Pemegang Saham Perseroan. pada tahun yang sama Perseroan
melakukan Penambahan Modal Tanpa Hak Memesan Efek Terlebih Dahulu
(PMTHMETD) dimana Penambahan Modalnya dilakukan oleh PT Akulaku Silvrr
Indonesia
The Company began a new era after more than three decades of serving the
community with conventional banking products. PT Akulaku Silvrr Indonesia became
a Shareholder of the Company. In the same year, the Company carried out a Capital
Increase Without Pre-emptive Rights (PMTHMETD) where the Capital Increase was
carried out by PT Akulaku Silvrr Indonesia
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Profil Perusahaan
Company Profile
Melakukan penambahan modal melalui
PMHMETD VII, guna menunjang pengembangan
bisnis Perseroan.
2022 2024 Conducting additional capital through PMHMETD
VII, to support the Company’s business
development.
Bank Neo Commerce berhasil memenuhi
ketentuan modal inti minimum sebesar Rp3
triliun melalui mekanisme Penambahan Modal
dengan Hak Memesan Efek Terlebih Dahulu
(PMHMETD) VI.
Bank Neo Commerce has successfully met the
minimum core capital requirement of IDR 3
trillion through the Capital Increase with Pre-
emptive Rights (PMHMETD) VI mechanism.
Kinerja Bank Neo Commerce mengalami
peningkatan yang terlihat dari:
• mencatatkan laba bersih sebesar Rp566 miliar,
2025 pencapaian tahun pertama mencatatkan
laba dalam kinerja Perseroan setahun penuh,
meningkat pesat dari laba bersih tahun 2024
Rp20 miliar.
• Bank Neo Commerce memindahkan kantor Bank Neo Commerce’s performance showed
pusatnya ke Treasury Tower, SCBD, Jakarta, significant improvement as reflected in the following:
sebagai langkah strategis mendukung • Recorded a net profit of IDR 566 billion – marking
pengembangan bisnis. its first full year of profitability, a sharp increase
• Aplikasi Neobank diluncurkan dan berhasil from the 2024 net profit of IDR 20 billion.
menarik 13 juta pengguna hingga akhir 2021,
2021 mencerminkan keberhasilan inovasi digital
Perseroan.
• PT Akulaku Silvrr Indonesia ditetapkan
sebagai Pemegang Saham Pengendali
untuk memperkuat struktur kepemilikan
Bank Neo Commerce.
• Bank Neo Commerce moved its head
office to Treasury Tower, SCBD, Jakarta,
as a strategic step to support business
development.
• The Neobank application was launched and
successfully attracted 13 million users by
the end of 2021, reflecting the success of the
Company’s digital innovation.
• PT Akulaku Silvrr Indonesia was appointed as
the Controlling Shareholder to strengthen
the ownership structure of Bank Neo
Commerce.
• Perseroan berkomitmen menjadi Bank Retail
berbasis Digital untuk memenuhi kebutuhan
nasabah, terutama di segmen Milenial.
• Pada 18 September 2020, Perseroan
memperoleh status sebagai Bank Umum
Kegiatan Usaha (BUKU) II.
2020 • Nama Perseroan diubah dari PT Bank Yudha
Bhakti Tbk menjadi PT Bank Neo Commerce
Tbk (BNC) untuk merepresentasikan
transformasi menjadi Bank dengan layanan
Digital.
• The Company is committed to becoming a
Digital-based Retail Bank to meet customer
needs, especially in the Millennial segment.
• On September 18, 2020, the Company
obtained the status of a Commercial Bank
with Business Activities (BUKU) II.
• The Company’s name was changed from
PT Bank Yudha Bhakti Tbk to PT Bank Neo
Commerce Tbk (BNC) to represent the
transformation into a Bank with Digital
services.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 69
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Produk dan Layanan Products and Services Sebagai salah satu bank yang berada di garis As one of the leading banks in the development depan pengembangan layanan perbankan digital of digital banking services in Indonesia, BNC is di Indonesia, BNC berkomitmen memperluas committed to expand access to financial services akses layanan keuangan melalui penyediaan by providing inclusive digital banking solutions. solusi perbankan digital yang inklusif. Komitmen This commitment is realized by offering a diverse ini diwujudkan dengan menghadirkan rangkaian and innovative range of products and services produk dan layanan yang semakin beragam dan to meet the needs of customers across the inovatif, guna menjawab kebutuhan nasabah individual, corporate, and MSME segments. dari segmen individu, korporasi, hingga UMKM. Pengembangan layanan digital BNC didukung The development of BNC’s digital services is oleh pemanfaatan teknologi mutakhir seperti supported by the use of advanced technologies, cloud computing, big data, dan kecerdasan such as cloud computing, big data, and artificial buatan. Pemanfaatan teknologi tersebut intelligence. The use of these technologies is dirancang untuk memastikan pengalaman designed to ensure a secure, easy, and convenient bertransaksi yang aman, mudah, dan nyaman, transaction experience, anytime and anywhere. kapanpun dan dimanapun. Dengan pendekatan With this approach, BNC encourages customers ini, BNC mendorong nasabah untuk tidak hanya not only to utilize savings and investment services memanfaatkan layanan tabungan dan investasi, but also to transition to more comprehensive tetapi juga beralih menggunakan berbagai solusi digital banking solutions, thereby positioning perbankan digital yang lebih komprehensif, BNC as the public’s top choice for digital banking sehingga BNC menjadi pilihan utama layanan services. perbankan digital masyarakat. 70 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Profil Perusahaan
Company Profile
Hingga 31 Desember 2025, produk dan layanan As of December 31, 2025, the products and services
yang ditawarkan BNC mencakup: offered by BNC include:
Produk Simpanan Digital Produk Simpanan Offline
Digital Savings Products (melalui kantor cabang)
Offline Savings Products (via branch offices)
• Tabungan Reguler | Regular Savings • Tabungan Reguler | Regular Savings
• Tabungan NOW | NOW Savings • Tabungan Prima | Prima Savings
• Tabungan Neo Green | Neo Green Savings • Giro Reguler | Regular Giro
• Tabungan Neo Wish | Neo Wish Savings • Deposito Berjangka | Time Deposit
• Rekening Bisnis | Business Savings
• Deposito WOW | WOW Time Deposits
• Deposito Flexi | Flexi Time Deposits
Produk Pinjaman Produk Wealth Management
Loan Products Produk Wealth Management
• Neo Pinjam | Neo Loan • Reksa Dana | Mutual Funds
• Pinjaman Konsumtif | Consumer Loan • Bancassurance
• Pinjaman Institusi Keuangan | Financial
Institution Loan
• Pinjaman UMKM | MSME Loan
• Pinjaman Komersial/Perusahaan |
Commercial/Corporate Loan
Corporate Internet Banking Layanan
Corporate Internet Banking Services
• Rekening Giro Reguler • Layanan Tagihan & Isi Ulang
Regular Current Account Bills & Top Up
• Deposito Berjangka • Layanan Emas Digital | Digital Gold Services
Online Time Deposit • Layanan Remitansi Outgoing |
• Payroll Services Outgoing Remittance Services
• Bill Payment • Layanan Donasi Digital |
Digital Donation Services
• Layanan Tarik Tunai Tanpa Kartu (CCW) |
Cardless Cash Withdrawal (CCW)
Produk Acquiring, Pembayaran Produk Application Programming
& Transfer Interface (API)
Acquiring, Payment & Transfer Services
• QRIS Payment • API QRIS Acquiring
• QRIS Acquiring • API Virtual Account
• Virtual Account Acquiring • API Direct Debit
• Transfer BI-Fast • API Loan Channeling
• Transfer RTOL • API Disbursement
• Transfer RTGS
• Transfer SKN
71
Page 72
Wilayah Operasional
Operational Area
Dalam rangka meningkatkan kualitas layanan dan In order to improve service quality and expand
memperluas kemudahan akses bagi nasabah, accessibility for customers, BNC carried out the
BNC melakukan: following:
• Relokasi Kantor Cabang Pembantu Pantai Indak • Relocation of the Pantai Indah Kapuk (PIK) Sub-
Kapuk (PIK) yang efektif pada 15 September Branch, effective as of September 15, 2025
2025
• Relokasi Kantor Cabang Medan yang efektif • Relocation of the Medan Branch, effective as
pada 22 September 2025 of September 22, 2025
• Penutupan Kantor Cabang Semarang yang • Closure of the Semarang Branch, effective as
efektif pada 12 Desember 2025 of December 12, 2025
Medan Branch
Surabaya Branch
Main Branch Office
DKI Jakarta
Bandung Branch
Malang Branch
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Profil Perusahaan
Company Profile
Hingga 31 Desember 2025, Perseroan menjalankan As of December 31, 2025, the Company operates
operasional di 5 (lima) Provinsi dengan dukungan in 5 (five) provinces with the support of 6 branch
6 kantor cabang yaitu Kantor Cabang Utama offices, including the Main Branch Office (KCU)
(KCU) serta kantor cabang yang berlokasi di and branch offices in Surabaya, Bandung, Medan,
Surabaya, Bandung, Medan, Makassar, dan Makassar, and Malang. In addition, the Company
Malang. Selain itu, Perseroan juga mengelola 1 also manages 1 (one) Sub-Branch Office (KCP),
(satu) Kantor Cabang Pembantu (KCP), yaitu KCP the Pantai Indah Kapuk KCP.
Pantai Indah Kapuk.
Untuk memberikan gambaran yang lebih To provide a more comprehensive overview of its
komprehensif mengenai cakupan wilayah operational coverage, the Company presents a
operasional, Perseroan menyajikan infografis service distribution map infographic showing the
peta sebaran layanan yang menunjukkan provinsi provinces served, the location of the Main Branch
yang dilayani, lokasi Kantor Cabang Utama, kantor Office, Branch Offices and Sub-Branch Offices in
cabang di kota-kota besar, serta Kantor Cabang major cities.
Pembantu.
Makassar Branch
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 73
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Keanggotaan dalam Asosiasi
Membership in Association
Hingga akhir tahun 2025, BNC tetap aktif Until the end of 2025, BNC remains active as a
berpartisipasi dalam berbagai asosiasi yang member of various associations relevant to its
relevan dengan kegiatan usahanya. Melalui business activities. Through these memberships,
keanggotaan tersebut, Perseroan berupaya the Company strives to keep abreast of current
untuk senantiasa mengikuti perkembangan isu developments in the banking industry, while
terkini di industri perbankan, sekaligus membuka also fostering opportunities for collaboration,
ruang kolaborasi, pertukaran informasi, dan information exchange, and positive contributions
kontribusi positif bagi kemajuan bersama. Rincian toward shared progress. Details of BNC’s
keanggotaan BNC dalam berbagai asosiasi membership in various associations are presented
disajikan pada tabel berikut: in the following table:
Nama Asosiasi Cakupan Asosiasi
Status
Association Name Association Scope
Perhimpunan Bank Umum Nasional (Perbanas) Nasional Pengurus
National Commercial Bank Association (Perbanas) National Pengurus
Asosiasi Sistem Pembayaran Indonesia (ASPI) Nasional Anggota
Indonesian Payment System Association (ASPI) National Member
Lembaga Alternatif Penyelesaian Sengketa Sektor Jasa Keuangan (LAPS SJK) Nasional Anggota
Alternative Institution for Financial Services Sector Dispute Resolution (LAPS National Member
SJK)
Asosiasi Emiten Indonesia (AEI) Nasional Anggota
Association of Indonesian Emiten (AEI) National Member
Indonesia Corporate Secretary Association (ICSA) Nasional Anggota
Indonesiaan Corporate Secretary Association (ICSA) National Member
Forum Komunikasi Direktur Kepatuhan Perbankan (FKDKP) Nasional Pengurus
Banking Compliance Director Communication Forum (FKDKP) National
Forum Komunikasi Direktur Operasional Perbankan (FKDOP) Nasional Anggota
Banking Operational Director Communication Forum (FKDOP) National Member
Perubahan Signifikan pada Significant Changes in the
Organisasi Organization
Sepanjang tahun 2025 terdapat perubahan Throughout 2025, there were some changes to the
dalam struktur organisasi Perseroan, namun Company’s organizational structure, although not
demikian perubahan tersebut tidak berdampak significant to the Company’s business continuity
signifikan terhadap keberlangsungan usaha or activities.
maupun kegiatan operasional Perseroan.
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Profil Perusahaan
Company Profile
Informasi Alamat Kantor Pusat,
Cabang, dan Lainnya
Information on Head Office, Branch Office, and Others
Perseroan memiliki jaringan kantor yang The Company has an office network that support
mendukung kegiatan operasional dan fungsi its operational activities and business support
pendukung bisnis, yang terdiri atas: functions, consisting of:
Kantor Pusat
Head Office
Nama Kantor Provinsi Alamat No. Telepon
Office Name Province Address Telephone Number
Kantor Pusat Non- DKI Jakarta Treasury Tower Lt. 60 District 8 SCBD Lot 28 (021) 27094950
Operasional (KPNO) Jl. Jendral Sudirman Kav 52-53 Jakarta Selatan (021) 27094951
Non-Operational
Head Office (KPNO)
Kantor Cabang
Branch Office
Nama Kantor Provinsi Alamat No. Telepon
Office Name Province Address Telephone Number
Kantor Cabang DKI Jakarta Gedung Gozco lt. 1 (021) 29752975
Utama (KCU) Jl. Raya Pasar Minggu Kav. 32, Pancoran, (021) 29752900
Main Branch Office Jakarta Selatan.
(KCU)
Kantor Cabang Jawa Barat Jl. Lombok No. 32, Bandung (022) 4261626
Bandung
Bandung Branch
Office
Kantor Cabang Jawa Timur Jl. Raya Darmo No. 34 Dr. Soetomo, Kec. (031) 5613588
Surabaya Tegalsari, Surabaya, Jawa Timur 60264
Surabaya Branch
Office
Kantor Cabang Sumatera Utara Jl. Glugur No.71A/1 (Jl. Gatot Subroto), Kel. (061) 44027077
Medan Petisah Tengah, Medan
Medan Branch Office
Kantor Cabang Jawa Timur Jl. Raden Intan No. 74 Kelurahan Arjosari, (0341) 4373 222
Malang Kecamatan Blimbing, Kota Malang
Malang Branch Office
Kantor Cabang Sulawesi Jl. Karunrung No. 1E, Makassar (0411) 8944855
Makassar Selatan
Makassar Branch
Office
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 75
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Kantor Cabang Pembantu
Sub-Branch Office
Nama Kantor Provinsi Alamat No. Telepon
Office Name Province Address Telephone Number
Kantor Cabang DKI Jakarta Jalan Pantai Indah Utara II, The Plaza, (021) 30010515
Pembantu Pantai Blok 9 No. AH Pantai Indah Kapuk, Jakarta Utara
Indah Kapuk
Pantai Indah Kapuk
Sub - Branch Office
Kantor Fungsional Non Operasional
Functional Non-Operational Office
Nama Kantor Provinsi Alamat
Office Name Province Address
KF Non Operasional DKI Jakarta Gedung Pacific Century Place Jl. Jend.Sudirman kav
KF Non Operational 52-53 Lot 10 (lantai 23) Senayan, Jakarta Selatan
KF Non Operasional DKI Jakarta Graha Permata Pancoran Blok C11-12, C15-C16, Jl. Raya Pasar
KF Non Operational Minggu No. 1 RT1/RW.4, Pancoran, Kec. Pancoran, Kota Jakarta
Selatan
KF Non Operasional Daerah Istimewa Jl. Kranji No.91, Randuguang, Sariharjo, Kec.Sleman, Kabupaten
KF Non Operational Yogyakarta Sleman, Daerah Istimewa Yogyakarta
ATM
ATM
Nama Kantor Provinsi Alamat
Office Name Province Address
ATM Kantor Cabang DKI Jakarta Gedung Gozco Lantai 1
Utama (KCU) Jl Raya Pasar Minggu Kav 32 Pancoran Jakarta Selatan
ATM Jakarta DKI Jakarta Graha Permata Pancoran Blok C11-12, C15-16, Jl. Pasar Minggu No. 1,
RT.1/RW.4, Jakarta Selatan
ATM KCP PIK DKI Jakarta Jalan Pantai Indah Utara II, The Plaza, Blok 9 No. AH Pantai Indah
Kapuk, Jakarta Utara
ATM KC Bandung Jawa Barat Jl. Lombok No. 32, Bandung Jl. Lombok No. 32, Bandung
ATM KC Surabaya Jawa Timur Jl. Raya Darmo No. 34, Dr. Soetomo, Kec. Tegalsari, Surabaya, Jawa
Timur 60264
ATM KC Malang Jawa Timur Jl. Raden Intan No. 74 Kelurahan Arjosari, Kecamatan Blimbing, Kota
Malang
ATM KC Medan Sumatera Utara Jl. Glugur No.71A/1 (Jl. Gatot Subroto), Kel. Petisah Tengah, Medan
ATM KC Makassar Sulawesi Selatan Jl. Karunrung No. 1E, Makassar
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Profil Perusahaan
Company Profile
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 77
Page 78
Struktur Organisasi
Organizational Structure
Susunan organisasi PT Bank Neo Commerce Tbk ditetapkan berdasarkan
Surat Keputusan Direksi No. SKEP/065/SET/BNC/VI/2025 tentang Struktur Board of
Commissioner
Organisasi PT Bank Neo Commerce Tbk, yang mulai berlaku efektif sejak
16 Juni 2025. Struktur Organisasi per 31 Desember 2025 digambarkan
secara ringkas dalam bagan berikut:
PT Bank Neo Commerce Tbk’s oranizational structure was established
President Director
based on the Board of Directors Decree No. SKEP/065/SET/BNC/VI/2025
Eri Budiono
concerning the organizational Structure of PT Bank Neo Commerce Tbk,
which was effective as of June 16, 2025. The Organizational Structure as
of December 31, 2025 is briefly illustrated in the following chart:
IT Director
Chief Credit Review
Chief Financial Chief Technology
Officer Chief Operation
Officer Officer
Heince Budina Officer
Sufen Triantio Daniel Armanto
Komatsu
Non Retail Credit Corporate
Financial Control Digital Operation IT Operation
Review Secretary
Fery Ferdian Pratama Hartati Fakkar Melvina Valencia Abdul Kadir Bya
Heru Sulistiadhi
Human Resources Regulatory Credit Admin IT Development
Retail Credit Review Agustina Nidya Reporting & Tax Priscilla Nathalia Paulsen Jupiter
Denny Wagiyanto
Trimastuti R. D Puji Purnomo Yona Siahaan
Anti Fraud Statutory, MIS, Operation It Security &
Management Project & Control Muhammad Aldy Governance
Sugiharto Adikusumo Ingewaty Wijaya Sadikin Moh. Mahsus
Corporate System Analyst
Collection
Planning & Investor Marianov LH Sitorus
Muhammad Ilham
Relation Raenaldi
Christyani
Anggaringrum
Special Asset
Quality Assurance
Management
Utomo Nugraha
Handra
AI & Data Engineering
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Profil Perusahaan
Company Profile
Executive Committee
1. Risk Management
Committee
2. Credit Policy
Nomination & Committee
Audit Remuneration Risk Oversight 3. Credit Committee
Committee Committe Committe 4. Non-Performing Credit
Committee
5. HR Committee
6. Asset & Liability
Satuan Kerja Committee (ALCO)
Audit Intern 7. IT Steering Committee
M. Syafril 8. Product Committee
Maulana M
Compliance Director Business Director
Ricko Irwanto Aditya W. Windarwo
Funding & Business
Legal Data & Digital Product
Network
Erick Sanjaya Commercial Lending Dandy Masyaril
Metta Puspita
Perkasa Handoko
Anoraga
Main Branch Office
Retail, Digital & SME Neo Business
Risk Management Jakarta
Lending Mikael R. Kami
M. Prasetio Yani Annisa
Cally Muham
Supporting Branch
Office Pantai Indah
Compliance Corporate Solution Partnership &
Kapuk
Kurnia Totok Krishnandari Strategic Alliances
Haryono
Sudjatmiko Febrianti Almais Tandung
Branch Office
Bandung
Yulinda Megapuspa
Treasury Sukmana Marketing
Yenny Budi Siswanti Maritsen Darvita
Branch Office
Semarang
(tutup 12 Desember 2025)
Middle Office
Hendrich Branch Office Malang
Dheni Putri Kartikasari
Branch Office
Surabaya
Diana Rety
Ardianingrum
Branch Office Medan
Helen Kurnia
Branch Office
Makassar
Nurdiana Thamrin
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 79
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Dewan Komisaris
Board of Commissioners
Dari Kiri Pramoda Dei Sudarmo Inkawan D. Jusi Kreisna Dewantara Gozali
ke Kanan
From Left
to Right Komisaris Independen Komisaris Utama Independen Komisaris
Independent Commissioner Independent President Commissioner Commissioner
80 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Profil Perusahaan
Company Profile
Profil Dewan Komisaris
Board of Commissioners Profile
Masa Jabatan : 2023 - Sekarang
Term of Office : 2023 - Present
WNI, usia 63 tahun, domisili di Jakarta
Indonesian citizen, 63 years old, live in Jakarta
Dasar Pengangkatan
Inkawan Basis of Appointment
D. Jusi
Keputusan RUPSLB tanggal 18 April 2023 yang tercantum dalam Akta PKR
RUPSLB No. 108 tanggal 18 April 2023 dan secara efektif menjabat sejak 13
Komisaris Utama Independen Februari 2024.
Independent President Commissioner Resolution of the EGMS dated April 18, 2023 as stated in the Deed of PKR
EGMS No. 108 dated April 18, 2023 and effectively serving since February 13,
2024.
Sertifikasi Sertifikasi Kualifikasi 7 Manajemen Risiko Perbankan (2024)
Certification Banking Risk Management Qualification Certification 7 (2024)
Gelar Pendidikan • Graduate School of Business, Strategic Marketing Management Program dari Stanford University
Education Degree (2008)
• Master of Business Administration dari Western Illinois University (1989)
• Sarjana Teknik Arsitektur dari Universitas Indonesia (1986)
• Graduate School of Business, Strategic Marketing Management Program from Stanford University
(2008)
• Master of Business Administration from Western Illinois University (1989)
• Bachelor of Architecture from University of Indonesia (1986)
Riwayat Karir • General Manager Personal Banking & Service Excellence Center di Bank Muscat (2013–2022)
Career History • President Commissioner di AXA Mandiri Financial Services (2010–2012)
• Vice President / E-Banking Department Head sampai Senior Vice President / Wealth Management
Group Head di Bank Mandiri (2004-2012)
• Sales Director dan President Director/CEO di Euronet Sigma Nusantara (2003–2004)
• Assistant Vice President, Branch Planning Head sampai Vice President, Branch & Phone Banking
Development Head di Bank Universal (1995–2002)
• Management Associate, Citigold MIS Officer sampai Manager, ATM Unit Head di Citibank N.A.
(1989–1995)
• General Manager Personal Banking & Service Excellence Center at Bank Muscat Bank (2013–2022)
• President Commissioner at AXA Mandiri Financial Services (2010–2012)
• Vice President / E-Banking Department Head to Senior Vice President / Wealth Management
Group Head at Bank Mandiri (2004-2012) Sales Director and President Director/CEO at Euronet
Sigma Nusantara (2003–2004)
• Assistant Vice President, Branch Planning Head to Vice President, Branch & Phone Banking
Development Head at Bank Universal (1995–2002)
• Management Associate, Citigold MIS Officer to Manager, ATM Unit Head at Citibank N.A. (1989–
1995)
Rangkap Jabatan Di Perusahaan/Institusi Lain:
Concurrent Position Tidak memiliki rangkap jabatan sebagai anggota Dewan Komisaris, Direksi, dan/atau anggota
Komite di perusahaan lain.
In Other Companies/Institutions:
Does not hold concurrent positions as a member of the Board of Commissioners, Board of Directors,
and/or member of the Committee in another company.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi, dan Pemegang
Affiliation Saham Utama.
Does not have affiliated relationship with other members of the Board of Commissioners, Board of
Directors, and Major Shareholders.
Kepemilikan Saham Tidak memiliki saham di Perseroan.
Share Ownership Does not have shares in the Company.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 81
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Masa Jabatan : 2024 - Sekarang
Term of Office : 2024 – Present
WNI, usia 45 tahun, domisili di Jakarta
Indonesian citizen, 45 years old, live in Jakarta
Dasar Pengangkatan
Kreisna Basis of Appointment
Dewantara Gozali
Keputusan RUPSLB tanggal 30 April 2024 yang tercantum Akta PKR
RUPSLB PT Bank Neo Commerce Tbk No. 133 tanggal 30 April 2024 dan
Komisaris secara efektif menjabat sejak tanggal 4 November 2024.
Commissioner Decision of the EGMS dated April 30, 2024, as stated in the Deed of PKR
EGMS of PT Bank Neo Commerce Tbk No. 133 dated April 30, 2024, and
effectively serving since November 4, 2024
Sertifikasi Sertifikasi Kualifikasi 6 Manajemen Risiko Perbankan (2024)
Certification Banking Risk Management Qualification Certification 6 (2024)
Gelar Pendidikan Bachelor of Science di bidang Industrial Engineering dari Worcester Polytechnic Institute, USA pada
Education Degree tahun (2003)
Bachelor of Science in Industrial Engineering from Worcester Polytechnic Institute, USA in (2003)
Riwayat Karir • Direktur Utama di PT Gozco Land Development (2021-2024)
Career History • Komisaris di PT Cahaya Vidi Abadi (2019-2024)
• Direktur di PT Gozco Capital (2019-2024)
• Wakil Komisaris Utama di PT Golden Blossom Sumatera (2017-2019)
• Direktur Utama di PT Palmdale Agroasia Lestari Makmur (2009-2017)
• Komisaris di PT Telaga Sari Persada (2009-2024)
• Direktur Utama dan Wakil Komisaris Utama di PT Pemdas Agro Citra Buana (2004-2024)
• Wakil Komisaris Utama di PT Suryabumi Agrolanggeng (2003-2024)
• IT Analyst di Deutsche Bank USA (2002)
• Junior Tech Analyst di Silver Oak Partners Inc USA (2001-2002)
• Konsultan Teknik di Vetreria Archimede Seguso S.R.L, Italy (2001)
• Asisten Direksi di PT Fortune Mate Indonesia Tbk (2000-2004)
• Asisten Direksi di PT Tong Chuang Indonesia Tbk (1999-2004)
• President Director at PT Gozco Land Development (2021-2024)
• Commissioner at PT Cahaya Vidi Abadi (2019 - 2024)
• Director at PT Gozco Capital (2019-2024)
• Deputy Commissioner at PT Golden Blossom Sumatera (2017-2019)
• President Director at PT Palmdale Agroasia Lestari Makmur (2009-2017)
• Commissioner at PT Telaga Sari Persada (2009-2024)
• President Director and Deputy President Commissioner at PT Pemdas Agro Citra Buana (2004-2024)
• Deputy Chief Commissioner at PT Suryabumi Agrolanggeng (2003-2024)
• IT Analyst at Deutsche Bank USA (2002)
• Junior Tech Analyst at Silver Oak Partners Inc USA (2001-2002)
• Engineering Consultant at Vetreria Archimede Seguso S.R.L, Italy (2001)
• Assistant Director at PT Fortune Mate Indonesia Tbk (2000-2004)
• Assistant Director at PT Tong Chuang Indonesia Tbk (1999-2004)
Rangkap Jabatan Di Perusahaan/Institusi Lain:
Concurrent Position President Director di PT Gozco Plantations Tbk (2007-sekarang).
In Other Companies/Institutions:
President Director at PT Gozco Plantations Tbk (2007- Now)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi, dan Pemegang
Affiliation Saham Utama.
Does not have affiliated relationship with other members of the Board of Commissioners, Board of
Directors, and Major Shareholders.
Kepemilikan Saham Tidak memiliki saham di Perseroan.
Share Ownership Does not have shares in the Company.
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Profil Perusahaan
Company Profile
Masa Jabatan : 2024 - Sekarang
Term of Office : 2024 – Present
WNI, usia 40 tahun, domisili di Jakarta
Indonesian citizen, 40 years old, live in Jakarta
Dasar Pengangkatan
Basis of Appointment
Pramoda Dei
Sudarmo Periode Pertama | First Period:
Keputusan RUPSLB tanggal 28 Mei 2021 sesuai Akta PKR RUPSLB
PT Bank Neo Commerce Tbk No. 38 tanggal 28 Mei 2021 dan secara
Komisaris Independen efektif menjabat sejak 1 September 2022.
Independent Commissioner The decision of the EGMS dated May 28th, 2021 in accordance with the
Deed of PKR EGMS of PT Bank Neo Commerce Tbk No. 38 dated May 28th,
2021 and effectively served since September 1, 2022.
Periode Berjalan | Current Period:
Diangkat kembali berdasarkan keputusan RUPSLB tanggal 30 April 2024
yang tercantum pada Akta PKR No. 133 tanggal 30 April 2024.
Reappointed based on the decision of the EGMS dated April 30th, 2024
as stated in Deed of PKR No. 133 dated April 30th, 2024.
Sertifikasi Sertifikasi Kualifikasi 7 Manajemen Risiko Perbankan (2025)
Certification Banking Risk Management Qualification Certification 7 (2025)
Gelar Pendidikan • Master In Public Administration dari Harvard University, Harvard Kennedy School (2015)
Education Degree • Master of Business & Finance dari Wharton University of Pennsylvania (2015)
• Master of Science dari Nanyang Technological University (2008)
• Bachelor of Communication Studies dari Nanyang Technological University (2007)
• Master In Public Administration from Harvard University, Harvard Kennedy School (2015)
• Master of Business & Finance from Wharton University of Pennsylvania (2015)
• Master of Science from Nanyang Technological University (2008)
• Bachelor of Communication Studies from Nanyang Technological University (2007)
Riwayat Karir • Staf Khusus Menteri di Kementerian Pendidikan Kebudayaan, Riset dan Teknologi (2019- 2024)
Career History • Penasihat Menteri di Kementerian Agraria dan Tata Ruang (2019)
• Engagement Manager di McKinsey & Company (2018-2019)
• Associate di McKinsey & Company (2016-2018)
• Asisten Deputi Kepala Staf di Kantor Staf Presiden (2015)
• Summer Associate di General Atlantic, LLC (2013)
• Special Staff to the Minister at the Ministry of Education, Culture, Research and Technology (2019-
2024)
• Ministerial Advisor at the Ministry of Agrarian Affairs and Spatial Planning (2019)
• Engagement Manager di McKinsey & Company (2018-2019)
• Associate di McKinsey & Company (2016-2018)
• Asisten Deputi Kepala Staf di Kantor Staf Presiden (2015)
• Summer Associate di General Atlantic, LLC (2013)
Rangkap Jabatan Di Perusahaan/Institusi Lain:
Concurrent Position Chief of Staff di Arsari Group
In Other Companies/Institutions:
Chief of Staff of Arsari Group
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, Direksi, dan Pemegang
Affiliation Saham Utama.
Does not have affiliated relationship with other members of the Board of Commissioners, Board of
Directors, and Major Shareholders
Kepemilikan Saham Tidak memiliki saham di Perseroan.
Share Ownership Does not have shares in the Company.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 83
Page 84
Informasi Perubahan Komposisi Information on Changes to the
Dewan Komisaris Tahun 2025 Composition of the Board of
Commissioners in 2025
Sepanjang tahun 2025, tidak ada perubahan Throughout 2025, there were no changes in the
dalam susunan Dewan Komisaris. Hingga 31 composition of the Board of Commissioners. As
Desember 2025, Dewan Komisaris Perseroan of December 31, 2025, the Company’s Board of
terdiri atas 3 (tiga) orang, yang meliputi 1 (satu) Commissioners consisted of 3 (three) members,
Komisaris Utama Independen, 1 (satu) Komisaris, comprising 1 (one) Independent President
dan 1 (satu) Komisaris Independen. Seluruh Commissioner, 1 (one) Commissioner, and 1
anggota Dewan Komisaris merupakan profesional (one) Independent Commissioner. All members
dengan latar belakang pendidikan, kompetensi, of the Board of Commissioners are professionals
serta pengalaman yang beragam dan saling with diverse and complementary educational
melengkapi. backgrounds, competencies, and experience.
Adapun komposisi Dewan Komisaris Perseroan The composition of the Company’s Board of
selama tahun 2025 adalah sebagai berikut: Commissioners for the year 2025 is as follows:
Nama Jabatan
Name Position
Inkawan D. Jusi Komisaris Utama Independen
Independent President Commissioner
Pramoda Dei Sudarmo Komisaris Independen
Independent Commissioner
Kreisna Dewantara Gozali Komisaris
Commissioner
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Profil Perusahaan
Company Profile
Direksi
Board of Directors
Dari Kiri Ricko Irwanto Eri Budiono Aditya Wahyu Windarwo
ke Kanan
From Left
to Right Direktur Kepatuhan Direktur Utama Direktur Bisnis
Compliance Director President Director Business Director
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Profil Direksi
Board of Directors Profile
Masa Jabatan : 2024 - Sekarang
Term of Office : 2024 - Present
WNI, usia 57 tahun, domisili di Jakarta
Indonesian citizen, 57 years old, live in Jakarta
Dasar Pengangkatan
Basis of Appointment
Eri Budiono
Keputusan RUPSLB tanggal 30 April 2024 sesuai Akta 133 dan secara
efektif menjabat sejak tanggal 09 Agustus 2024.
Direktur Utama The decision of the EGMS dated April 30, 2024, in accordance with Deed
President Director 133 and effectively serving since August 9th, 2024.
Sertifikasi Sertifikasi Kualifikasi 7 Manajemen Risiko Perbankan (2024).
Certification Banking Risk Management Qualification Certification 7 (2024).
Gelar Pendidikan Sarjana Bisnis Perbankan dan Keuangan dari Monash University, Australia pada tahun (1993).
Education Degree Bachelor of Business Banking and Finance from Monash University, Australia in (1993).
Riwayat Karir • Direktur Utama PT Bank Neo Commerce Tbk (2024-sekarang)
Career History • Komisaris PT Pemeringkat Kredit Indonesia (2023-2024)
• Founder & Chief Executive Officer TerraThrive (2023-2024)
• Direktur Commercial Banking PT Bank HSBC Indonesia (2020-2023)
• Direktur Perbankan Global (Global Banking Director) PT Bank Maybank Indonesia Tbk (2015-2020)
• Direktur Corporate and Investment Banking PT Bank Rabobank International Indonesia (2009-
2015)
• Direktur Origination Teak Capital Partners, Singapore (2007-2009)
• Head of Corporate and Institutional Banking, Head of Financial Institutional Group dan Vice
President Corporate and Institutional Banking HSBC (2000-2007)
• Assistant Vice President Special Credits Group ABN AMRO Bank N.V. Indonesia (1998-2000)
• Asia Pacific Credit Analyst ABN AMRO Bank N.V. – Singapore (Regional Office) (1997-1997)
• Account Relationship Manager ABN AMRO Bank N.V. Indonesia (1993-1998)
• President Director of PT Bank Neo Commerce Tbk (2024-present)
• Commissioner of PT Pemeringkat Kredit Indonesia (2023-2024)
• Founder & Chief Executive Officer TerraThrive (2023-2024)
• Director of Commercial Banking PT Bank HSBC Indonesia (2020-2023)
• Global Banking Director PT Bank Maybank Indonesia Tbk (2015-2020)
• Director of Corporate and Investment Banking PT Bank Rabobank International Indonesia (2009-
2015)
• Director Origination Teak Capital Partners, Singapore (2007-2009)
• Head of Corporate and Institutional Banking, Head of Financial Institutional Group and Vice
President Corporate and Institutional Banking HSBC (2000-2007)
• Assistant Vice President Special Credits Group ABN AMRO Bank N.V. Indonesia (1998-2000)
• Asia Pacific Credit Analyst ABN AMRO Bank N.V. – Singapore (Regional Office) (1997-1997)
• Account Relationship Manager ABN AMRO Bank N.V. Indonesia (1993-1998)
Rangkap Jabatan Di Perusahaan/Institusi Lain:
Concurrent Position Tidak merangkap jabatan di perusahaan atau institusi lain.
In Other Companies/Institutions:
Not holding concurrent positions in other companies or institutions.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Utama.
Does not have affiliated relationship with members of the Board of Commissioners, Board of
Directors, and Major Shareholders.
Kepemilikan Saham Tidak memiliki saham di Perseroan.
Share Ownership Does not have shares in the Company.
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Profil Perusahaan
Company Profile
Masa Jabatan : 2021 - Sekarang
Term of Office : 2021 - Present
WNI, usia 48 tahun, domisili di Jakarta
Indonesian citizen, 48 years old, live in Jakarta
Dasar Pengangkatan
Aditya Wahyu Basis of Appointment
Windarwo Rapat Umum Pemegang Saham Luar Biasa tanggal 31 Maret 2021
sesuai Akta 22 dan secara efektif menjabat sejak tanggal 30 Juni 2021.
Direktur Bisnis Extraordinary General Meeting of Shareholders on March 31st, 2021 in
Business Director accordance with Deed 22 and effectively serving since June 30th, 2021.
Sertifikasi • Sertifikasi Kualifikasi 7 Manajemen Risiko Perbankan (2024)
Certification • Sertifikasi Tresuri Jenjang 7 (2025)
• Banking Risk Management Qualification Certification 7 (2024)
• Treasury Level 7 Certification (2025)
Gelar Pendidikan • Master of Science dari University of Colorado Denver, USA (2002)
Education Degree • Sarjana Ekonomi dari Universitas Indonesia (2000)
• Master of Science from University of Colorado Denver, USA (2002)
• Bachelor of Economics from University of Indonesia (2000)
Riwayat Karir • Direktur Bisnis di PT Bank Neo Commerce Tbk (2021-sekarang)
Career History • Kadiv Wealth Management, Retail Liability & Customer Segment Head di PT Bank Permata Tbk
(2019–2021)
• Kadiv/Retail Product Management & Digital Banking Head di PT Bank Mega Tbk (2014–2019)
• Investment and FX Head di PT Bank Danamon Tbk (2010–2014)
• Head of Deposit and Investment di PT Bank Barclays Indonesia (2009–2010)
• Investment Product Head di HSBC (2007–2009)
• Business Director at PT Bank Neo Commerce Tbk (2021-present)
• Head of Wealth Management, Retail Liability & Customer Segment Head at PT Bank Permata Tbk
(2019–2021)
• Head of Division/Retail Product Management & Digital Banking Head at PT Bank Mega Tbk (2014–
2019)
• Investment and FX Head at PT Bank Danamon Tbk (2010–2014)
• Head of Deposit and Investment at PT Bank Barclays Indonesia (2009–2010)
• Investment Product Head at HSBC (2007–2009)
Rangkap Jabatan Di Perusahaan/Institusi Lain:
Concurrent Position Tidak merangkap jabatan di perusahaan atau institusi lain.
In Other Companies/Institutions:
Not holding concurrent positions in other companies or institutions.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Utama.
Does not have affiliated relationship with members of the Board of Commissioners, Board of Directors,
and Major Shareholders.
Kepemilikan Saham Tidak memiliki saham di Perseroan.
Share Ownership Does not have shares in the Company.
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Page 88
Masa Jabatan : 2021 - Sekarang
Term of Office : 2021 - Present
WNI, usia 55 tahun, domisili di Tangerang Selatan
Indonesian citizen, 55 years old, live in South Tangerang
Dasar Pengangkatan
Ricko Basis of Appointment
Irwanto Keputusan RUPSLB tanggal 29 Desember 2021 sesuai Akta PKR RUPSLB
No. 271 tanggal 29 Desember 2021 dan secara efektif menjabat sejak 28
Direktur Kepatuhan Januari 2022.
Compliance Director The decision of the EGMS dated December 29th, 2021 in accordance with
the Deed of EGMS No. 271 dated December 29th, 2021 and effectively
served since January 28th, 2022.
Sertifikasi • Sertifikasi Kualifikasi 7 Manajemen Risiko Perbankan (2024)
Certification • Sertifikasi Jenjang Kualifikasi 7 Bidang Kepatuhan Subbidang Pengelolaan Bank Umum
• Sertifikasi Jenjang Kualifikasi 7 Bidang Anti Pencucian Uang dan Pencegahan Pendanaan
Terorisme (APU PPT)
• Banking Risk Management Qualification Certification 7 (2024)
• Certification Qualification Level 7 in Compliance Sub-Field of Commercial Banking Management
• Certification Qualification Level 7 in Anti-Money Laundering and Prevention of Terrorism Financing
(AML-PTF)
Gelar Pendidikan • Magister Manajemen STIE IPWI (1999)
Education Degree • Sarjana Teknik dari Universitas Sriwijaya (1994)
• Master of Management STIE IPWI (1999)
• Bachelor of Engineering from Sriwijaya University (1994)
Riwayat Karir • Direktur Kepatuhan di PT Bank Neo Commerce Tbk (2021-sekarang)
Career History • Direktur Kepatuhan PT Bank MNC Internasional Tbk (2019-2021)
• Chief Compliance Officer di PT Bank MNC Internasional Tbk (2019)
• AML- CFT Division Head di PT Bank OCBC NISP Tbk (2015-2019)
• Operational Risk Management Head di PT Bank Permata Tbk (2012-2014)
• Area Manager di PT Bank Bali Tbk (2001-2002)
• Head of Operation Development and Improvement PT Bank Bali Tbk (1998-2001)
• Compliance Director at PT Bank Neo Commerce Tbk (2021-present)
• Compliance Director of PT Bank MNC Internasional Tbk (2019-2021)
• Chief Compliance Officer at PT Bank MNC Internasional Tbk (2019)
• AML- CFT Division Head at PT Bank OCBC NISP Tbk (2015-2019)
• Operational Risk Management Head at PT Bank Permata Tbk (2012-2014)
• Area Manager at PT Bank Bali Tbk (2001-2002)
• Head of Operation Development and Improvement PT Bank Bali Tbk (1998-2001)
Rangkap Jabatan Di Perusahaan/Institusi Lain:
Concurrent Position Tidak merangkap jabatan di perusahaan atau institusi lain.
In Other Companies/Institutions:
Not holding concurrent positions in other companies or institutions.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, Direksi, dan Pemegang Saham
Affiliation Utama.
Does not have affiliated relationship with members of the Board of Commissioners, Board of
Directors, and Major Shareholders.
Kepemilikan Saham Tidak memiliki saham di Perseroan.
Share Ownership Does not have shares in the Company.
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Profil Perusahaan
Company Profile
Informasi Perubahan Komposisi Information on Changes in the
Direksi Tahun 2025 Composition of the Board of Directors
in 2025
Pada tahun 2025 tidak terdapat perubahan In 2025, there were no changes in the composition
komposisi Direksi Perseroan. Anggota Direksi of the Company’s Board of Directors. As of
Perseroan per 31 Desember 2025 tercatat December 31, 2025, the Company’s Board of
sebanyak 3 (tiga) orang dengan rincian komposisi Directors consisted of 3 (three) members, with
sebagai berikut: the following composition:
Nama Jabatan
Name Position
Eri Budiono Direktur Utama
President Director
Aditya Wahyu Windarwo Direktur Bisnis
Business Director
Ricko Irwanto Direktur Kepatuhan
Compliance Director
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 89
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Surat Pernyataan Anggota Dewan Komisaris dan
Anggota Direksi tentang Tanggung Jawab atas
Laporan Tahunan dan Laporan Keberlanjutan
2025 PT Bank Neo Commerce Tbk
Responsibility Statement of Board of Commissioners and
Board of Directors for 2025 Annual Report and Sustainability Report
of PT Bank Neo Commerce Tbk
Kami yang bertanda tangan di bawah ini menyatakan We, the undersigned, hereby declare that all information
bahwa semua informasi dalam Laporan Tahunan in 2025 Annual Report and Sustainability Report of PT
dan Laporan Keberlanjutan PT Bank Neo Commerce Bank Neo Commerce Tbk has been fully disclosed
Tbk tahun 2025 telah dimuat secara lengkap dan and we are solely responsible upon the accuracy of
bertanggung jawab penuh atas kebenaran isi Laporan all contents of the Annual Report and Sustainability
Tahunan dan Laporan Keberlanjutan Perusahaan. Report. This statement has been made truthfully.
Demikian pernyataan ini dibuat dengan sebenarnya.
Jakarta, 8 April 2026
Dewan Komisaris
Board of Commissioners
Inkawan D. Jusi
Komisaris Utama Independen
Independent President Commissioner
Kreisna Dewantara Gozali Pramoda Dei Sudarmo
Komisaris Komisaris Independen
Commissioner Independent Commissioner
Direksi
Board of Directors
Eri Budiono
Direktur Utama
President Director
Aditya Wahyu Windarwo Ricko Irwanto
Direktur Bisnis Direktur Kepatuhan
Business Director Compliance Director
90 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Profil Perusahaan
Company Profile
Pejabat Eksekutif
Executive Officers
Informasi mengenai pejabat eksekutif Perseroan Information on the Company’s executive officers
disajikan secara ringkas dalam tabel berikut: is presented briefly in the following table:
Nama Jabatan
No
Name Position
1 Daniel Armanto Chief Technology Officer
2 Heince Budina Komatsu Chief Credit Review Officer
3 Sufen Triantio Chief Financial Officer
4 Agustina Chaidir Head of Commercial Lending
5 Agustina Nidya Trimastuti R. D Head of Human Resources
6 Almais Tandung Head of Partnership & Strategic Alliances
7 Cally Head of Retail, Digital & SME Lending
8 Dandy Masyaril Handoko Head of Data & Digital Product
9 Erick Sanjaya Perkasa Head of Legal
10 Hendrich Head of Middle Office
11 Heru Sulistiadhi Head of Corporate Secretary
12 Krishnandari Febrianti Head of Corporate Solution
13 Kurnia Totok Sudjatmiko Head of Compliance
14 M. Prasetio Head of Risk Management
15 M. Syafril Maulana M Head of Satuan Kerja Audit Intern
16 Maritsen Darvita Head of Marketing
17 Metta Puspita Anoraga Head of Funding & Business Network
18 Mikael R. Kami Muham Head of Neo Business
19 Sugiharto Adikusumo Head of Anti Fraud Management
20 Yenny Budi Siswanti Head of Treasury
21 Dheni Putri Kartikasari Branch Manager
22 Diana Rety Ardianingrum Branch Manager
23 Helen Kurnia Branch Manager
24 Nurdiana Thamrin Branch Manager
25 Yani Annisa Branch Manager
26 Yulinda Megapuspa Sukmana Branch Manager
Demografi Karyawan Employee Demographics
Data mengenai komposisi karyawan berdasarkan Employee composition data based on gender,
jenis kelamin, jenjang jabatan, kelompok usia, position level, age group, educational level, and
tingkat pendidikan, serta status ketenagakerjaan employment status is presented in detail in the
diuraikan secara lebih rinci dalam Bab Tinjauan Business Support Overview Chapter of the Annual
Pendukung Bisnis pada Laporan Tahunan 2025. Report 2025.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 91
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Informasi Pemegang Saham
Shareholders Information
Komposisi Pemegang Saham
Shareholders Composition
1 Januari 2025 31 Desember 2025
Nama Pemegang Saham January 1, 2025 December 31, 2025
Shareholders Lembar Saham Persentase (%) Lembar Saham Persentase (%)
Number of Shares Percentage (%) Number of Share Percentage (%)
Kepemilikan Saham di atas 5%
Share Ownership above 5%
PT Akulaku Silvrr Indonesia 4.598.768.727 34,45 4.598.768.727 34,45
PT Gozco Capital 962.931.705 7,21 1.035.384.381 7,76
Rockcore Financial 736.968.376 5,52 736.968.376 5,52
Kepemilikan Saham di bawah 5%
Share Ownership below 5%
Masyarakat
7.051.813.538 52,82 6.979.360.862 52,27
Public
Jumlah
13.350.482.346 100,00 13.350.482.346 100,00
Total
Komposisi Kepemilikan Saham berdasarkan Status Kepemilikan
Shareholders Composition based on Ownership Status
Jenis Pemegang Saham Jumlah Saham Persentase (%)
Type of Shareholders Number of Shares Percentage (%)
Individu Domestik
2.868.708.549 21,49%
Domestic Individual
Individu Asing
304.883.199 2,28%
Foreign Individual
Institusi Domestik
6.997.782.797 52,42%
Domestic Institution
Institusi Asing
3.179.107.801 23,81%
Foreign Institution
Jumlah
13.350.482.346 100,00%
Total
Kepemilikan Saham Anggota Direct and Indirect Share Ownership
Dewan Komisaris dan Direksi Secara by Members of the Board of
Langsung Maupun Tidak Langsung Commissioners and Board of
Directors
Selama periode 1 Januari 2025 hingga 31 During the period of January 1, 2025, through
Desember 2025, tidak terdapat anggota Dewan December 31, 2025, no member of the Company’s
Komisaris maupun Direksi Perseroan yang Board of Commissioners or Board of Directors
memiliki saham BNC, baik secara langsung owns BNC's shares, either directly or indirectly.
maupun tidak langsung. Sejalan dengan In accordance with Financial Services Authority
ketentuan Otoritas Jasa Keuangan, Perseroan regulations, the Company has established a policy
telah menetapkan kebijakan terkait kepemilikan regarding Board of Directors’ share ownership that
saham Direksi yang mewajibkan setiap anggota requires each member of the Board of Directors
Direksi untuk mengungkapkan kepemilikan saham to disclose their share ownership no later than
paling lambat 3 (tiga) hari kerja sejak terjadinya 3 (three) business days after the acquisition of
kepemilikan tersebut. shares.
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Profil Perusahaan
Company Profile
Struktur Grup
Group Structure
Hingga akhir tahun 2025, BNC tidak memiliki As of the end of 2025, BNC has no subsidiaries,
entitas anak, entitas asosiasi, maupun ventura associates, or joint ventures. Accordingly, the
bersama. Dengan demikian, struktur grup Company’s group structure as of December 31,
Perseroan per 31 Desember 2025 digambarkan 2025, is illustrated briefly in the following chart:
secara sederhana dalam bagan berikut:
Li Wenbo Hu Bo
PT Akulaku Silvrr Rockcore Financial Masyarakat (Kepemilikan
PT Gozco Capital Masing-masing <5%)
Indonesia Technology,Co,Ltd.
Public (Ownership Of <5%)
34,45% 7,76% 5,52% 52,27%
PT Bank Neo
Commerce Tbk
Informasi Pemegang Pengendali Information on Controlling
Shareholders
Per 31 Desember 2025, PT Akulaku Silvrr As of December 31, 2025, PT Akulaku Silvrr Indonesia
Indonesia (ASI) tercatat sebagai pemegang (ASI) is registered as the controlling shareholder of
saham pengendali BNC dengan kepemilikan BNC, with ownership of 4,598,768,727 BNC shares
4.598.768.727 saham BNC atau setara dengan or equivalent to 34.45% of the total outstanding
34,45% dari total saham yang beredar. shares.
PT Akulaku Silvrr Indonesia merupakan bagian PT Akulaku Silvrr Indonesia is part of the
dari Akulaku Group, sebuah grup usaha yang Akulaku Group, a business group operating in
bergerak di bidang e-commerce dan layanan the e-commerce and digital financial services
keuangan digital. Akulaku dikenal sebagai sectors. Akulaku is known as a leading fintech
perusahaan fintech terkemuka di Asia Tenggara company in Southeast Asia that provides various
yang menyediakan berbagai solusi keuangan digital financial solutions, such as installment
digital, seperti layanan belanja cicilan tanpa kartu shopping without a credit card, cash loans,
kredit, pinjaman tunai, pembayaran tagihan, serta bill payments, and mobile top-ups. Akulaku
top-up pulsa. Akulaku beroperasi di Indonesia, operates in Indonesia, the Philippines, Vietnam,
Filipina, Vietnam, dan Malaysia, dengan komitmen and Malaysia, with a commitment to improving
untuk meningkatkan kualitas hidup pengguna users’ quality of life through the development of a
melalui pengembangan ekosistem keuangan comprehensive and reliable financial ecosystem.
yang komprehensif dan andal.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 93
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Kronologi Pencatatan Saham
Share Listing Chronology
Jumlah
Nilai
Tanggal Saham yang
Keterangan Nominal Pencatatan
Pencatatan Diterbitkan
Description Nominal Listed
Date Number of
Value
shares issued
13 Januari 2015 Penawaran Saham Perdana 100 300.000.000 Bursa Efek Indonesia
January 13th, Initial Public Offering Indonesia Stock
2015 Exchange
18 Mei 2016 Penawaran Umum Terbatas I (PUT I) 100 1.509.096.000 Bursa Efek Indonesia
May 18th, 2016 dalam rangka HMETD Indonesia Stock
Limited Public Offering I (PUT I) in the Exchange
context of HMETD
TW IV 2016 Exercise Waran 100 175.702.690 Bursa Efek Indonesia
Quarter IV 2016 Exercise Waran Indonesia Stock
Exchange
TW I 2017 Exercise Waran 100 7.014.000 Bursa Efek Indonesia
Quarter I 2017 Exercise Waran Indonesia Stock
Exchange
TW II 2017 Exercise Waran dan Saham Bonus 100 428.317.017 Bursa Efek Indonesia
Quarter II 2017 Exercise Waran and Bonus Shares Indonesia Stock
Exchange
TW III 2017 Exercise Waran 100 60.729.921 Bursa Efek Indonesia
Quarter III 2017 Exercise Waran Indonesia Stock
Exchange
TW IV 2017 Exercise Waran 100 875.860 Bursa Efek Indonesia
Quarter IV 2017 Exercise Waran Indonesia Stock
Exchange
TW I 2018 Exercise Waran 100 9.645.800 Bursa Efek Indonesia
Quarter I 2018 Exercise Waran Indonesia Stock
Exchange
TW II 2018 Exercise Waran 100 486.144.996 Bursa Efek Indonesia
Quarter II 2018 Exercise Waran Indonesia Stock
Exchange
25 Maret 2019 Penambahan Modal Tanpa Hak 100 469.591.963 Bursa Efek Indonesia
March 25th, 2019 Memesan Efek Terlebih Dahulu Indonesia Stock
(“PMTHMETD”) Exchange
Capital Increase Without Pre-
emptive Rights (“PMTHMETD”)
19 Juni 2019 Penawaran Umum Terbatas II (PUT II) 100 499.603.954 Bursa Efek Indonesia
June 19th, 2019 dalam rangka HMETD Indonesia Stock
Limited Public Offering II (PUT II) in the Exchange
context of HMETD
2 Juli 2020 Penawaran Umum Terbatas III (PUT III) 100 500.013.138 Bursa Efek Indonesia
July 2nd, 2020 dalam rangka HMETD Indonesia Stock
Limited Public Offering III (PUT III) in the Exchange
context of HMETD
15 Juni 2021 Penambahan Modal dengan Hak 100 832.724.404 Bursa Efek Indonesia
June 15th, 2021 Memesan Efek Terlebih Dahulu Indonesia Stock
(PMHMETD) IV Exchange
Capital Increase with Pre-emptive
Rights (PMHMETD) IV
2 Desember 2021 Penambahan Modal dengan Hak 100 1.927.162.193 Bursa Efek Indonesia
December 2nd, Memesan Efek Terlebih Dahulu Indonesia Stock
2021 (PMHMETD) V Exchange
Capital Increase with Pre-emptive
Rights (PMHMETD) V
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Profil Perusahaan
Company Profile
Jumlah
Nilai
Tanggal Saham yang
Keterangan Nominal Pencatatan
Pencatatan Diterbitkan
Description Nominal Listed
Date Number of
Value
shares issued
24 November Penambahan Modal dengan Hak 100 2.617.133.843 Bursa Efek Indonesia
2022 Memesan Efek Terlebih Dahulu Indonesia Stock
November 24th, (PMHMETD) VI Exchange
2022 Capital Increase with Pre-emptive
Rights (PMHMETD) VI
12 Juli 2024 Penambahan Modal Dengan 100 1.311.666.667 Bursa Efek Indonesia
July 12th, 2024 Memberikan Hak Memesan Efek Indonesia Stock
Terlebih Dahulu (PMHMETD) VII Exchange
Capital Increase by Granting
Preemptive Rights (PMHMETD) VII
Pencatatan Saham Perdana Initial Public Offering
Pada 31 Desember 2014, Perseroan memperoleh On December 31, 2014, the Company obtained an
pernyataan efektif dari Otoritas Jasa Keuangan effective statement from the Financial Services
(OJK) melalui surat No. S-584/D.04/2014 terkait Authority (OJK) through letter No. S-584/D.04/2014
pelaksanaan Penawaran Umum Perdana (Initial regarding the Initial Public Offering (IPO) process.
Public Offering/IPO). Selanjutnya, pada 13 Januari Subsequently, on January 13, 2015, the Company’s
2015, saham Perseroan resmi dicatatkan di Bursa shares were officially listed on the Indonesia Stock
Efek Indonesia, menjadikan Perseroan sebagai Exchange, becoming the first company to list its
perusahaan pertama yang melantai di bursa shares on the stock exchange during the year.
pada tahun tersebut.
Dalam aksi korporasi ini, Perseroan menerbitkan In this corporate action, the Company issued
300.000.000 (tiga ratus juta) saham biasa atas 300,000,000 (three hundred million) registered
nama yang berasal dari portepel, setara dengan common shares from its portfolio, equivalent
11,93% dari modal ditempatkan dan disetor penuh to 11.93% of the issued and fully paid-in capital
setelah IPO. Saham tersebut memiliki nilai nominal following the IPO. The shares have a par value of
Rp100 per saham dan ditawarkan kepada publik Rp100 per share and were offered to the public at
dengan harga Rp115 per saham. a price of Rp115 per share.
Penawaran Umum Terbatas I Limited Public Offering I
Berdasarkan Akta Pernyataan Keputusan Rapat Pursuant to the Deed of Minutes of Meeting No.
No. 18 tanggal 10 Maret 2016 yang dibuat di 18 dated March 10, 2016, made before Notary
hadapan Notaris Agung Iriantoro, S.H., M.H., Agung Iriantoro, S.H., M.H., the Company approved
Perseroan menyetujui penerbitan hingga the issuance of up to 2,500,000,000 new shares
2.500.000.000 saham baru serta penerbitan and the issuance of a maximum of 880,000,000
waran sebanyak-banyaknya 880.000.000 lembar warrants through the Pre-emptive Rights (HMETD)
melalui mekanisme Hak Memesan Efek Terlebih mechanism. The registration statement for the
Dahulu (HMETD). Pernyataan pendaftaran untuk Limited Public Offering I (PUT I) was submitted to
Penawaran Umum Terbatas (PUT) I diajukan the OJK on March 23, 2016, via letter No. 017/SET/
kepada OJK pada 23 Maret 2016 melalui surat DIR/BYBTBK/III/2016.
No. 017/SET/DIR/BYBTBK/III/2016.
OJK Pasar Modal menyatakan pernyataan The OJK Capital Market Division declared the
pendaftaran tersebut efektif pada 2 Mei 2016 registration statement effective on May 2, 2016,
melalui surat No. S-215/D.04/2016. Selanjutnya, via letter No. S-215/D.04/2016. Subsequently,
Bursa Efek Indonesia menyetujui pencatatan the Indonesia Stock Exchange approved the
1.509.096.000 lembar saham baru dengan harga listing of 1,509,096,000 new shares at an offering
penawaran Rp125 per saham melalui surat No. price of Rp125 per share via letter No. S-03016/
S-03016/BELPP1/05-2016 tanggal 11 Mei 2016. Dalam BELPP1/05-2016 dated May 11, 2016. In this Initial
PUT I ini, Perseroan juga menerbitkan 754.548.000 Public Offering (IPO), the Company also issued
Waran Seri I, dengan ketentuan setiap 6 saham 754,548,000 Series I Warrants, with the provision
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 95
Page 96
baru disertai 3 Waran Seri I. Waran tersebut that every 6 new shares are accompanied by memberikan hak kepada pemegangnya untuk 3 Series I Warrants. These warrants grant their membeli saham baru dengan harga pelaksanaan holders the right to purchase new shares at an Rp135 per saham selama periode 18 November exercise price of Rp135 per share during the period 2016 hingga 18 Mei 2018, dengan rasio 1 waran from November 18, 2016, to May 18, 2018, at a ratio untuk 1 saham baru. of 1 warrant for 1 new share. Penawaran Umum Terbatas II Limited Public Offering II Melalui RUPSLB pada 27 Juni 2018, pemegang Through the EGMS on June 27, 2018, shareholders saham menyetujui rencana penerbitan hingga approved a plan to issue up to 3,000,000,000 3.000.000.000 saham baru melalui HMETD. new shares through Pre-Emptive Rights. The Pelaksanaan Penawaran Umum Terbatas II (PUT Limited Public Offering II (PUT II) was declared II) dinyatakan efektif oleh OJK pada 28 Mei 2019 effective by the OJK on May 28, 2019, via Letter melalui surat No. S-64/D.04/2019. No. S-64/D.04/2019. Dalam PUT II, Perseroan menerbitkan 499.603.954 In the PUT II, the Company issued 499,603,954 new lembar saham baru dengan nilai nominal Rp100 shares with a par value of Rp100 per share and an per saham dan harga pelaksanaan Rp338 per exercise price of Rp338 per share. These shares saham. Saham tersebut setara dengan 8,11% dari represent 8.11% of the fully paid-up capital after modal ditempatkan dan disetor penuh setelah PUT PUT II. originating from the Company's portfolio, II, berasal dari portepel Perseroan, dan seluruhnya and have all been listed on the Indonesia Stock telah dicatatkan di Bursa Efek Indonesia. Exchange. Penawaran Umum Terbatas III Limited Public Offering III Pada 28 Juni 2019, RUPSLB Perseroan memberikan On June 28, 2019, the Company’s EGMS approved a persetujuan atas rencana penerbitan hingga plan to issue up to 3,000,000,000 new shares. The 3.000.000.000 saham baru. OJK kemudian OJK subsequently issued an effective statement menerbitkan pernyataan efektif untuk pelaksanaan for the implementation of Limited Public Offering Penawaran Umum Terbatas III (PUT III) melalui III (PUT III) via Letter No. S-66/D.04/2020 dated surat No. S-66/D.04/2020 tanggal 18 Juni 2020. June 18, 2020. Melalui PUT III, Perseroan menawarkan 1.320.381.878 Through PUT III, the Company offered 1,320,381,878 lembar saham baru dengan nilai nominal Rp100 new shares with a par value of Rp100 per share per saham dan harga pelaksanaan Rp300 per and an exercise price of Rp300 per share. The saham. Rasio penerbitan ditetapkan bahwa issuance ratio was set such that every holder of 14 setiap pemegang 14 saham berhak memperoleh shares is entitled to receive 3 Pre-Emptive Rights, 3 HMETD, di mana setiap 1 HMETD memberikan where each 1 Pre-Emptive Right grants the right to hak untuk membeli 1 saham baru. Dari jumlah purchase 1 new share. Of this amount, 500,013,138 tersebut, sebanyak 500.013.138 lembar saham new shares from the Company's portfolio have baru yang berasal dari portepel Perseroan telah been officially listed on the Indonesia Stock resmi dicatatkan di Bursa Efek Indonesia. Exchange. Penawaran Umum Terbatas IV Limited Public Offering IV RUPSLB pada 30 September 2020 menyetujui The EGMS on September 30, 2020, approved a plan rencana penerbitan hingga 5.000.000.000 saham to issue up to 5,000,000,000 new shares through baru melalui mekanisme HMETD. Pernyataan the HMETD mechanism. The effective statement for efektif untuk Penawaran Umum Terbatas IV (PUT Limited Public Offering IV (PUT IV) was issued by the IV) diterbitkan oleh OJK pada 31 Mei 2021 melalui OJK on May 31, 2021, via Letter No. S-76/D.04/2021. surat No. S-76/D.04/2021. Dalam PUT IV, Perseroan menerbitkan 832.724.404 In the PUT IV, the Company issued 832,724,404 lembar saham baru dengan nilai nominal Rp100 new shares with a par value of Rp100 per share per saham dan harga pelaksanaan Rp300 per and an exercise price of Rp300 per share. The Pre- saham. Rasio HMETD ditetapkan sebesar 1 HMETD Emptive Rights ratio was set at 1 Pre-Emptive Right untuk setiap 8 saham yang dimiliki, dengan for every 8 shares held, with the provision that 1 96 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Profil Perusahaan
Company Profile
ketentuan 1 HMETD memberikan hak untuk Pre-Emptive Right grants the right to purchase 1
membeli 1 saham baru. Seluruh saham yang new share. All shares issued were sourced from
diterbitkan berasal dari portepel Perseroan dan the Company’s portfolio and have been listed on
telah dicatatkan di Bursa Efek Indonesia. the Indonesia Stock Exchange.
Penawaran Umum Terbatas V Limited Public Offering V
Pada 28 Mei 2021, RUPSLB menyetujui rencana On May 28, 2021, the EGMS approved a plan to
penerbitan hingga 5.000.000.000 saham baru. issue up to 5,000,000,000 new shares. The PUT V
Pelaksanaan PUT V dinyatakan efektif oleh OJK was declared effective by the OJK via Letter No.
melalui surat No. S-208/D.04/2021 tanggal 18 S-208/D.04/2021 dated November 18, 2021. In this
November 2021. Dalam PUT V ini, Perseroan PUT V, the Company issued 1,927,162,193 new shares
menerbitkan 1.927.162.193 lembar saham baru with a par value of Rp100 per share and an exercise
dengan nilai nominal Rp100 per saham dan harga price of Rp1,300 per share.
pelaksanaan Rp1.300 per saham.
Rasio penerbitan saham ditetapkan bahwa setiap The share issuance ratio was set such that every
pemegang 35 saham memperoleh 9 HMETD, di holder of 35 shares received 9 Pre-Emptive Rights,
mana setiap 1 HMETD memberikan hak untuk where each 1 Pre-Emptive Right grants the right to
membeli 1 saham baru. Seluruh saham hasil PUT purchase 1 new share. All shares issued through
V berasal dari portepel Perseroan dan telah resmi PUT V originated from the Company’s portfolio
tercatat di Bursa Efek Indonesia. and have been officially listed on the Indonesia
Stock Exchange.
Penawaran Umum Terbatas VI Limited Public Offering VI
Melalui RUPSLB pada 21 Juli 2022, pemegang saham Through the EGMS on July 21, 2022, shareholders
menyetujui penerbitan hingga 5.000.000.000 approved the issuance of up to 5,000,000,000 new
saham baru. OJK memberikan pernyataan efektif shares. The OJK issued an effective statement via
melalui surat No. S-235/D.04/2022 tanggal 10 Letter No. S-235/D.04/2022 dated November 10,
November 2022, yang mengesahkan penerbitan 2022, authorizing the issuance of up to 2,617,133,843
maksimal 2.617.133.843 saham baru dengan nilai new shares with a par value of Rp100 per share
nominal Rp100 per saham dan harga pelaksanaan and an exercise price of Rp650 per share.
Rp650 per saham.
Dalam PUT VI, rasio HMETD ditetapkan sebesar In PUT VI, the Pre-Emptive Rights ratio was set at 5
5 HMETD untuk setiap 18 saham yang dimiliki, Pre-Emptive Rights for every 18 shares held, with
dengan ketentuan 1 HMETD memberikan hak the provision that 1 Pre-Emptive Right grants the
untuk membeli 1 saham baru. Seluruh saham right to purchase 1 new share. All shares from the
hasil pelaksanaan HMETD sebanyak 2.617.133.843 Pre-Emptive Rights, totaling 2,617,133,843 shares,
saham diterbitkan dari portepel Perseroan dan were issued from the Company’s portfolio and
telah dicatatkan di Bursa Efek Indonesia. have been listed on the Indonesia Stock Exchange.
Penawaran Umum Terbatas VII Limited Public Offering VII
RUPSLB Perseroan pada 8 Agustus 2023 menyetujui The Company’s EGMS on August 8, 2023, approved
rencana penambahan modal melalui penerbitan a capital increase plan through the issuance of
hingga 5.000.000.000 saham baru dengan up to 5,000,000,000 new shares with a par value
nilai nominal Rp100 per saham. Dalam rangka of Rp100 per share. In connection with the Limited
Penawaran Umum Terbatas VII, Perseroan Public Offering VII, the Company carried out a
melaksanakan Penambahan Modal dengan Capital Increase through the Exercise of Preemptive
Memberikan Hak Memesan Efek Terlebih Dahulu Rights (PMHMETD) by issuing 1,311,666,667 new
(PMHMETD) dengan menerbitkan 1.311.666.667 shares at an exercise price of Rp300 per share.
saham baru dengan harga pelaksanaan Rp300
per saham.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 97
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Kronologi Pencatatan Efek Lainnya Chronology of Other Securities
Listings
Sepanjang tahun 2025, Perseroan tidak melakukan Throughout 2025, the Company did not list any
pencatatan efek lainnya. Oleh karena itu, informasi other securities. Therefore, information regarding
terkait kronologi pencatatan efek selain saham the chronology of listings of securities other than
menjadi tidak relevan untuk disajikan dalam shares is not relevant to be presented in the 2025
Laporan Tahunan 2025. Annual Report.
Informasi Jasa Akuntan Publik Information of Public Accountant
Services
Informasi mengenai Kantor Akuntan Publik yang Information regarding the Public Accounting
memberikan jasa audit dan layanan terkait Firm that provided audit and related services
kepada Perseroan selama periode pelaporan to the Company during the reporting period is
disajikan secara ringkas dalam tabel berikut: summarized in the following table:
Kantor Akuntan Publik
KAP Purwanto Susanti dan Surja
Public Accounting Firm
Jaringan Asosiasi
Ernst & Young Global Limited
Association Network
Nomor Surat Tanda Terdaftar KAP
STTD.KAP-17/PM.021/2025
KAP Registered Letter Number
Nama Akuntan Publik
Yovita
Name of Public Accountant
Nomor Registrasi AP
AP.0242
AP Registration Number
Nomor Surat Tanda Terdaftar AP Perbankan/Banking : STTD.AP-58/PB.122/2019
AP Registered Certificate Number Pasar Modal/Capital Market : STTD.AP-020/PM.223/2019
Alamat Indonesia Stock Exchange Building Tower 2, 7th Floor
Address Jl. Jend. Sudirman Kav. 52-53 Jakarta 12190
Telp: (021) 5289 5000, Web: http://www.ey.com
Periode Penugasan Tahun buku 2025
Assignment Period Financial Year 2025
Jasa yang Diberikan
Services Provided
Jasa Audit: Audit atas Laporan Keuangan Tahunan Perseroan untuk
tahun buku yang berakhir pada tanggal 31 Desember 2025.
Audit Services : Audit of the company’s Annual Financial Statements for
the financial year ended December 31, 2025
Biaya
Cost Rp2.000.000.000 (diluar PPN 11% dan OPE 5%) untuk jasa audit atas
Laporan Keuangan periode 31 Desember 2025
Rp2,000,000,000 (exclude VAT 11% and OPE 5%) for audit services of
Financial Statements as of December 31, 2025
98 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Profil Perusahaan
Company Profile
Lembaga dan Profesi Penunjang Perusahaan
Company Supporting Institution and Profession
Perseroan didukung oleh berbagai lembaga Information regarding the Public Accounting
serta profesi penunjang yang berperan dalam Firm that provided audit and related services
memastikan kepatuhan terhadap ketentuan to the Company during the reporting period is
pasar modal dan praktik tata kelola perusahaan summarized in the following table:
yang baik. Rincian lembaga dan profesi
penunjang tersebut disajikan dalam tabel berikut:
Periode
Lembaga Nama Alamat Jasa yang Diberikan Penugasan
Institution Name Address Service Provided Assignment
Period
Notaris Dr. Agung Jl. Jati Padang Raya 13 A, Pembuatan akta Tahun 2025
Notary Iriantoro SH.,MH. Pasar Minggu, Jakarta Selatan dan perjanjian In 2025
Telp. (021) 7823625, Fax, 7823626 Making deeds and
Email : agungiriantoro19@gmail.com agreements
Biro PT Ficomindo Gd. Wisma Bumiputera Lt.6 Pengelolaan Tahun 2025
Administrasi Buana Registrar Jl. Jend. Sudirman Kav. 75 Administrasi Efek In 2025
Efek Jakarta Pusat - 12910 Perseroan
Securities Telp : (021) 5260-982, 5260-983 Company Securities
Administration Web: www.ficomindo.com Administration
Bureau Management
Bursa Bursa Efek Gedung Bursa Efek Indonesia, Jasa Pencatatan Tahun 2025
Saham Stock Indonesia (BEI) Tower 1 Jl. Jend. Sudirman Kav 52-53 Tahunan Saham In 2025
Exchange Indonesia Stock Jakarta 12190 Annual Stock
Exchange (IDX) Telp: (62-21) 5150515 Recording Services
Fax: (62-21) 5154153
Web: www.idx.co.id
Kustodian PT Kustodian Gedung Bursa Efek Indonesia Pengelolaan Tahun 2025
Sentral Efek Tower 1 Lantai 5 Jl. Jend. Administrasi Efek In 2025
Indonesia (KSEI) Sudirman Kav 52-53 Securities
The Indonesia Jakarta 12190 Administration
Central Securities Telp: (62-21) 5152855 Management
Depository (KSEI) Web: www.ksei.co.id
Informasi pada Situs Web Perusahaan
Information on the Company’s Website
Sebagai bagian dari komitmen terhadap As part of its commitment to information
keterbukaan informasi dan transparansi publik, disclosure and public transparency, the Company
Perseroan mengelola situs web resmi di www. manages and regularly updates its official
bankneocommerce.co.id yang diperbarui secara website at www.bankneocommerce.co.id. The
berkala. Pengelolaan situs web ini merupakan management of this website demonstrates the
wujud kepatuhan Perseroan terhadap Peraturan Company’s compliance with Financial Services
Otoritas Jasa Keuangan No. 8/POJK.04/2015 Authority Regulation No. 8/POJK.04/2015 regarding
tentang Situs Web Emiten atau Perusahaan the Websites of Issuers or Public Companies.
Publik. Melalui situs web tersebut, nasabah dan Through this website, customers and the general
masyarakat luas dapat mengakses berbagai public can access various relevant information
informasi yang relevan mengenai Perseroan. regarding the Company.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 99
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Perseroan secara berkelanjutan melakukan The Company continuously improves the
penyempurnaan terhadap tampilan dan konten design and content of the website to make it
situs web agar semakin informatif, mudah more informative, accessible, easy to navigate,
diakses, mudah dinavigasi, serta ramah bagi and user-friendly for all users. BNC's website is
seluruh pengguna. Situs web BNC tersedia available in two languages, Bahasa Indonesia
dalam dua pilihan bahasa, yaitu Bahasa and English, with the aim of reaching a broader
Indonesia dan Bahasa Inggris, guna menjangkau range of stakeholders. This initiative reflects the
pemangku kepentingan yang lebih luas. Upaya ini Company’s commitment to continuously enhance
mencerminkan komitmen Perseroan untuk terus the implementation of Transparency Principles in
meningkatkan penerapan Prinsip Keterbukaan accordance with applicable laws and regulations.
sesuai dengan ketentuan peraturan perundang-
undangan yang berlaku.
Dalam rangka mendukung penerapan tata To support the implementation of good corporate
kelola perusahaan yang baik (good corporate governance, particularly regarding the provision
governance), khususnya terkait penyediaan of comprehensive information access, BNC’s
akses informasi yang komprehensif, situs web official website is designed as the primary
resmi BNC dirancang sebagai sarana utama platform for shareholders, customers, the
bagi pemegang saham, nasabah, masyarakat, public, the government, and other stakeholders
pemerintah, serta pemangku kepentingan lainnya to obtain information regarding the Company’s
untuk memperoleh informasi mengenai kinerja performance and activities.
dan aktivitas Perseroan.
Secara garis besar, informasi yang tersedia pada In general, the information available on the
situs web Perseroan meliputi: Company’s website includes:
Rekening Tentang BNC
Account About BNC
Tabungan dan Deposito Manajemen
Savings and Time Deposits Management
Pinjaman Struktur Organisasi
Lending Organizational Structure
Pembayaran Hubungan Investor
Individual
Transaction Informasi Perusahaan Investor Relation
Layanan Lainnya Company Information Anggaran Dasar
Other Services Article of Association
Promo dan Campaign Tata Kelola Perusahaan
Promo and Campaign Corporate Governance
Biaya dan Tarif Mitra
Fees and Charges Partners
Simpanan Karier
Deposit Careers
Pinjaman Berita
Lending News
Korporasi Berita & Artikel
Corporate Cash Management News & Article Artikel
API Banking Article
Tarif & Biaya
Fees & Charges
Selain itu, pada situs web BNC tersedia layanan In addition, BNC's website also provides a
Whistleblowing System dan kanal komunikasi Whistleblowing System and communication
sebagai sarana bagi pemangku kepentingan channels as a platform for stakeholders to submit
u ntu k m e nya m p a i ka n p e sa n , d a n/ata u messages and/or questions to the Company.
pertanyaan kepada Perseroan.
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Profil Perusahaan
Company Profile
Penghargaan dan Sertifikasi
Awards and Certifications
Penghargaan Awards
Tanggal Diberikan
Nama Penghargaan Nama Acara
Penghargaan oleh
Award Name Event Name
Award Date Awarded by
Satisfaction,
Januari 2025 Peringkat 3 Bank Terbaik dengan Layanan Digital Loyalty &
Infobank
January 2025 The 3rd Best Bank with Digital Services Engagement
(SLE) 2025
Peringkat 2 Performa Terbaik dalam Pelayanan Prima
Bank Service
Bank Digital Infobank
Excellence 2025
2nd Best Performance in Customer Service by Digital Banks
Peringkat 2 Performa Terbaik Social Media Bank Digital Bank Service
Infobank
2nd Best Social Media Performance by Digital Banks Excellence 2025
Bank Service
Peringkat 3 Performa Terbaik Call Center Bank Digital
Excellence 2025 Infobank
3rd Best Call Center Performance by Digital Banks
Mei 2025
Peringkat 2 Performa Terbaik Mobile Banking Bank Digital Bank Service
May 2025 Infobank
2nd Best Mobile Banking Performance by Digital Banks Excellence 2025
Peringkat 1 Performa Terbaik Opening Account via Mobile
Application/Web Browser Bank Digital Bank Service
Infobank
Best Performance in Account Opening via Mobile App/ Excellence 2025
Web Browser by Digital Banks
Peringkat 5 Performa Terbaik Website Bank Digital Bank Service
Infobank
5th Best-Performing Digital Bank Websites Excellence 2025
Peringkat 4 Performa Terbaik Layanan Email Bank Digital Bank Service
Infobank
4th Best-Performing Digital Bank Email Services Excellence 2025
Digital Financial Media
Top Digital Financial Award 2025: Bank Swasta Tbk
Awards 2025 Asuransi
November 2025
Digital Financial Media
Top Digital Financial Award 2025: Bank Digital
Awards 2025 Asuransi
Penghargaan Keuangan Digital Terbaik 2025 untuk
Penyediaan Pengalaman Keuangan yang Disesuaikan Best Digital
Desember 2025 Warta
Melalui Layanan Pembiayaan Online yang Terpercaya Finance Awards
December 2025 Ekonomi
Best Digital Finance 2025 for Providing Personalized 2025
Financial Experience through Reliable Online Financing
Desember 2025 Perbankan Digital Populer Disway Award
Disway.id
December 2025 Popular Digital Banking 2025
Sertifikasi Certifications
30 Juni 2025 - 29 Juni 2028
June 30, 2025 – June 29, 2028
ISO/IEC 27001:2022
Dikeluarkan oleh
Issued by:
PT TSI Sertifikasi Internasional
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 101
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Tinjauan Pendukung
Bisnis
Business Support Overview
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Tinjauan Pendukung Bisnis
Business Support Overview
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 103
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Sumber Daya Manusia Human Resources Pengelolaan Sumber Daya Manusia Human Resources Management Perseroan meyakini bahwa keberadaan sumber The Company believes that competent, integrity- daya manusia (SDM) yang kompeten, berintegritas, driven, and highly loyal human resources (HR) are dan memiliki loyalitas tinggi merupakan fondasi a essential foundation in maintaining business penting dalam menjaga keberlanjutan usaha sustainability while accelerating the achievement sekaligus mendorong percepatan pencapaian of the Company’s vision and mission. Amidst the visi dan misi Perseroan. Di tengah dinamika ever-evolving dynamics of the banking industry, industri perbankan yang terus berkembang, BNC considers appropriate HR management to be BNC memandang pengelolaan SDM yang tepat the key to fostering adaptive, high-quality talents sebagai kunci untuk membentuk talenta yang who are ready to face various changes. adaptif, berkualitas, dan siap menghadapi berbagai perubahan. Pengelolaan SDM dilakukan melalui upaya HR management is carried out through continuous peningkatan kapasitas dan kualitas karyawan efforts to enhance employee capacity and quality secara berkelanjutan, dengan menerapkan through the implementation of targeted strategies strategi yang terarah dan relevan dengan in line with the needs of the organization. This kebutuhan organisasi. Pendekatan ini bertujuan approach aims to boost work productivity while untuk meningkatkan produktivitas kerja ensuring every employee is capable of providing sekaligus memastikan setiap karyawan mampu the best service to customers. memberikan layanan terbaik kepada nasabah. 104 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tinjauan Pendukung Bisnis
Business Support Overview
Perencanaan dan pelaksanaan pengelolaan SDM The planning and implementation of HR
diselaraskan dengan rencana bisnis serta kondisi management are aligned with the Company’s
terkini Perseroan. Pengembangan SDM dilakukan business plans and current conditions. HR
secara menyeluruh dan terukur melalui program development is carried out comprehensively
pendidikan dan pelatihan, baik yang bersifat and measurably through education and training
formal maupun nonformal. Melalui program programs, both formal and informal. Through
tersebut, Perseroan berupaya membentuk insan these programs, the Company strives to develop
BNC yang berdaya saing tinggi, memiliki kinerja BNC personnel to be highly competitive, perform
unggul, serta mampu menyampaikan gagasan excellently, and are able to communicate ideas
secara konstruktif, sehingga pengelolaan dan constructively, thereby enabling the Bank’s
pelayanan Bank dapat berjalan optimal di seluruh management and services to operate optimally
lini bisnis. across all business lines.
Pembahasan mengenai pengelolaan SDM dalam The discussion on HR management in this
Laporan Tahunan ini juga terintegrasi dengan Annual Report is also integrated with the
Laporan Keberlanjutan yang disusun dalam satu Sustainability Report, which is compiled into a
publikasi. Pembaca diharapkan dapat menelaah single publication. Readers are encouraged to
Laporan Keberlanjutan untuk memperoleh review the Sustainability Report to gain a more
gambaran yang lebih komprehensif terkait comprehensive understanding of the Company’s
upaya Perseroan dalam mengembangkan SDM efforts in developing its workforce throughout
sepanjang tahun 2025. 2025.
Kebijakan Strategis Pengelolaan SDM Strategic Human Resources
Management Policies
Perseroan berkomitmen menerapkan pengelolaan The Company is committed to implementing
SDM secara konsisten dan berkesinambungan, human resources management consistently
mulai dari proses rekrutmen, pengembangan and sustainably, from the recruitment process,
kompetensi, perencanaan karier, peningkatan competency development, career planning,
kesejahteraan karyawan, hingga penguatan and improvement of employee welfare, to the
budaya kerja. Seluruh kebijakan tersebut dirancang strengthening of work culture. All of these policies
dengan mengacu pada rencana jangka panjang are designed based on the Company's long-term
dan arah strategis bisnis Perseroan. plans and strategic business direction.
Pada tahun 2025, Perseroan menyusun dan In 2025, the Company formulated and implemented
mengimplementasikan berbagai strategi various HR management strategies that focused
pengelolaan SDM yang difokuskan pada on improving employee competencies, including
peningkatan kompetensi karyawan, antara lain through the following education, training, and
melalui program pendidikan, pelatihan, dan development programs:
pengembangan sebagai berikut:
1. Peningkatan kompetensi teknis dan nonteknis 1. Improvement of technical and non-technical
bagi staf dan pimpinan pada tingkat competencies for staff and leaders at the
manajerial. managerial level.
2. Pengembangan kapasitas Pemimpin unit 2. Capacity building of Business unit leaders and
bisnis dan level strategis melalui program strategic-level leaders through education and
pendidikan dan pengembangan berbasis development programs based on the Balanced
Balanced Scorecard. Scorecard.
3. Pemenuhan sertifikasi wajib sesuai dengan 3. Fulfillment of mandatory certifications
jenjang jabatan, seperti Sertifikasi Manajemen according to job levels, such as Risk
Risiko, Kepatuhan, Treasury, dan sertifikasi lain Management, Compliance, Treasury
yang relevan dengan kebutuhan Bank. certifications, and other certifications relevant
to the Bank’s needs.
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Sebagai tindak lanjut atas strategi tersebut, As a follow-up to these strategies, the Company
Perseroan melaksanakan berbagai program implements various HR management and
pengelolaan dan pengembangan SDM, meliputi: development programs, including:
1. Penyelenggaraan town hall secara berkala 1. Holding regular town hall sessions to enhance
untuk memperkuat komunikasi dan sinergi internal communication and synergy.
internal.
2. Pelatihan kepemimpinan bagi Kepala Divisi 2. Leadership training for Division Heads and
dan Kepala Cabang. Branch Managers.
3. Pelaksanaan wellness development program 3. Implementation of a wellness development
berupa kegiatan olahraga dan pelatihan program consisting of sports activities and
motivasi guna mengembangkan kompetensi motivational training to develop employees’
non teknis karyawan. non-technical competencies.
4. Culture Immersive Training yang membahas 4. Culture Immersive Training covering Bank
nilai-nilai inti Bank Neo Commerce bagi staf Neo Commerce’s core values for staff and
dan pimpinan. leadership.
5. Pelatihan keterampilan penjualan dan layanan 5. Sales and customer service skills training,
nasabah, termasuk product knowledge, including product knowledge, selling
selling and marketing skills, market analysis, and marketing skills, market analysis,
communication skills, presentation skills, communication skills, presentation skills,
negotiation skills, dan service excellence. negotiation skills, and service excellence.
6. Pelatihan sistem dan prosedur operasional 6. Training on operational systems and
untuk meningkatkan efisiensi layanan dan procedures to improve service efficiency
meminimalkan potensi kesalahan (zero and minimize potential errors (zero defect),
defect), mencakup pemahaman sistem, covering system understanding, procedures,
prosedur, kompetensi digital, dan informasi digital competencies, and product information.
produk.
7. Pelatihan wajib nonsertifikasi, yang meliputi: 7. Mandatory non-certification training, which
includes:
a. Pelatihan Anti Pencucian Uang dan a. Training on Anti-Money Laundering and
Pencegahan Pendanaan Terorisme; Counter-Terrorism Financing;
b. Pelatihan Business Continuity Plan; b. Training on Business Continuity Plans;
c. Pelatihan Anti Fraud Awareness; c. Training on Anti-Fraud Awareness;
d. Pelatihan Cyber Security Awareness. d. Training on Cyber Security Awareness.
8. Peningkatan kompetensi melalui pelatihan 8. Competency development through mandatory
sertifikasi wajib, antara lain: certification training, including:
a. Bidang Manajemen Risiko a. Risk Management
i. K e i k u t s e r t a a n k a r y a w a n d a l a m i. E m p l o y e e p a r t i c i p a t i o n i n R i s k
Sertifikasi Manajemen Risiko sesuai Management Certification according
jenjang jabatan; to job level;
ii. Pengembangan kompetensi melalui ii. Competency development through
pelatihan internal dan eksternal; internal and external training;
iii. Penguatan kesadaran risiko (risk iii. Improving risk awareness for all
awareness) bagi seluruh karyawan. employees.
b. Bidang Wealth Management b. Wealth Management
i. Keikutsertaan dalam sertifikasi WPPE-P, i. Participation in WPPE-P, AAUI, and AAJI
AAUI, dan AAJI; certifications;
ii. Pelatihan pengembangan kompetensi ii. Internal and external competency
internal dan eksternal; development training;
iii. Peningkatan pemahaman karyawan iii. Enhancing employees’ understanding
terhadap produk, strategi, dan of products, strategies, and wealth
pengelolaan wealth management. management operations.
c. Bidang Sistem Pembayaran c. Payment System Division
Keikutsertaan dalam Pelatihan Berbasis Participation in Competency-Based
Kompetensi Sistem Pembayaran dan Training on Payment Systems and Rupiah
Pengelolaan Uang Rupiah (PBK SPPUR) Cash Management (PBK SPPUR) as well as
serta sertifikasi pengelolaan transfer dana, certifications in fund transfer management,
uang tunai, dan setelmen transaksi treasury cash handling, and treasury transaction
sesuai level jabatan. settlement according to job level.
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Tinjauan Pendukung Bisnis
Business Support Overview
Seluruh program tersebut dirancang untuk All these programs are designed to ensure the
memastikan SDM Perseroan tetap adaptif, Company’s human resources remain adaptable,
kompeten, dan mampu mendukung kebutuhan competent, and capable of supporting business
bisnis sepanjang tahun 2025. needs through 2025.
Sistem Rekrutmen dan Seleksi Recruitment and Selection System
Perseroan memandang sistem rekrutmen dan The Company regards an effective recruitment
seleksi yang efektif sebagai fondasi utama and selection system as the main foundation in
dalam membangun kualitas SDM ke depan. Oleh building future HR quality. Therefore, the planning
karena itu, perencanaan dan pelaksanaan proses and implementation of the recruitment process
rekrutmen dilakukan secara cermat, terutama are carried out meticulously, especially amid
di tengah transformasi Perseroan menuju bank the Company’s transformation into a bank
dengan layanan digital yang turut mempengaruhi with digital services, which also influences the
proses seleksi serta penyesuaian jumlah karyawan. selection process and adjustments to the number
of employees.
Untuk menjamin efektivitas proses tersebut, To ensure the effectiveness of this process, the
Perseroan memiliki tim rekrutmen khusus yang Company has a dedicated recruitment team that
menjalankan seluruh tahapan seleksi melalui manages all selection stages through various
berbagai saluran, antara lain portal pekerjaan channels, including job portals such as LinkedIn
seperti LinkedIn dan kerja sama dengan and partnerships with recruitment agencies.
agensi perekrutan. Seluruh proses rekrutmen The entire recruitment process is conducted
dilaksanakan secara terbuka, objektif, dan openly, objectively, and professionally, based on
profesional, berdasarkan persyaratan serta kriteria established requirements and criteria, regardless
yang telah ditetapkan, tanpa membedakan suku, of ethnicity, religion, race, social group, or other
agama, ras, golongan, maupun aspek diskriminatif discriminatory factors.
lainnya.
Selama tahun 2025, tim rekrutmen melaksanakan During 2025, the recruitment team carried out
berbagai kegiatan, antara lain: various activities, including:
1. Proses rekrutmen menyeluruh (end-to-end), 1. A comprehensive (end-to-end) recruitment
mulai dari publikasi lowongan, headhunting, process, starting from job postings, headhunting,
penawaran kerja, hingga proses onboarding. job offers, to the onboarding process.
2. Pelaksanaan seleksi massal untuk sejumlah 2. Conducting mass selection for certain positions.
posisi tertentu.
3. Kerja sama dengan beberapa agensi 3. Collaborating with several recruitment
perekrutan. agencies.
4. Pengembangan program referensi karyawan 4. Development of an employee referral program
untuk posisi-posisi tertentu. for specific positions.
Melalui pendekatan tersebut, Perseroan Through this approach, the Company is committed
berkomitmen memastikan proses rekrutmen dan to ensuring that the recruitment and selection
seleksi berjalan transparan, efektif, dan selaras processes are transparent, effective, and aligned
dengan kebutuhan bisnis di era digital. with business needs in the digital era.
Demografi Karyawan Employee Demographics
Per 31 Desember 2025, Perseroan mempekerjakan As of December 31, 2025, the Company had 933
sebanyak 933 karyawan. Jumlah ini mencerminkan employees. This number is a reflection of workforce
pengelolaan tenaga kerja yang disesuaikan management that is tailored to the needs of the
dengan kebutuhan organisasi serta strategi organization and the business strategies being
bisnis yang dijalankan. Dinamika jumlah implemented. The dynamics of the employee
karyawan menunjukkan upaya Perseroan dalam headcount demonstrate the Company’s efforts
mengoptimalkan pengelolaan SDM seiring to optimize HR management in line with digital
transformasi digital dan penyesuaian terhadap transformation and adaptation to evolving
tuntutan bisnis yang terus berkembang. business demands.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 107
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Dengan pendekatan yang menekankan efisiensi With an approach that emphasizes efficiency
dan inovasi, Perseroan memastikan bahwa and innovation, the Company ensures that its
komposisi tenaga kerja yang dimiliki mampu workforce composition is capable of supporting
mendukung pencapaian visi dan misi jangka the achievement of its long-term vision and
panjang. Informasi lebih rinci mengenai jumlah mission. More detailed information regarding
dan komposisi karyawan Perseroan selama tiga the number and composition of the Company’s
tahun terakhir disajikan dalam tabel berikut: employees over the past three years is presented
in the following table:
Jumlah Karyawan Berdasarkan Gender
Number of Employees by Gender
2025 2024 2023
Gender Jumlah Jumlah Jumlah
Komposisi Komposisi Komposisi
Gender Karyawan Karyawan Karyawan
Composition Composition Composition
Total Total Total
(%) (%) (%)
Employees Employees Employees
Laki-Laki 488 52,30 620 51,32 512 51,30
Male
Perempuan 445 47,70 588 48,68 486 48,70
Female
Jumlah 933 100,00 1.208 100,00 998 100,00
Total
Jumlah Karyawan Berdasarkan Level Organisasi
Number of Employees by Organizational Level
2025 2024 2023
Jenjang Manajerial Jumlah Jumlah Jumlah
Komposisi Komposisi Komposisi
Managerial Level Karyawan Karyawan Karyawan
Composition Composition Composition
Total Total Total
(%) (%) (%)
Employees Employees Employees
Manajemen Puncak 3 0,32 3 0,25 3 0,30
Top Management
Manajemen Madya 25 2,68 27 2,24 38 3,81
Executive
Management
Manajemen 165 17,68 191 15,81 162 16,23
Pelaksana
Officer Management
Pelaksana 740 79,30 987 81,71 795 79,66
Staff
Jumlah 933 100,00 1.208 100,00 998 100,00
Total
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Jumlah Karyawan Berdasarkan Usia
Number of Employees by Age
2025 2024 2023
Jenjang Usia Jumlah Jumlah Jumlah
Komposisi Komposisi Komposisi
Ages Level Karyawan Karyawan Karyawan
Composition Composition Composition
Total Total Total
(%) (%) (%)
Employees Employees Employees
> 50 Tahun 18 1,93 18 1,49 14 5,61
More than 50
41–50 Tahun 116 12,43 128 10,6 103 79,86
41 - 50 Years
31–40 Tahun 344 36,87 382 31,62 329 6,71
31 - 40 Years
s.d. 30 Tahun 455 48,77 680 56,29 552 7,82
Until 30 Years
Jumlah 933 100,00 1.208 100,00 998 100,00
Total
Jumlah Karyawan Berdasarkan Tingkat Pendidikan
Number of Employees by Educational Level
2025 2024 2023
Tingkat Pendidikan Jumlah Jumlah Jumlah
Komposisi Komposisi Komposisi
Level of Education Karyawan Karyawan Karyawan
Composition Composition Composition
Total Total Total
(%) (%) (%)
Employees Employees Employees
Pascasarjana (S2) 47 5,04 57 4,72 56 5,61
Master Bachelor (S2)
Sarjana (S1) 726 77,81 942 77,98 797 79,86
Bachelor Degree (S1)
Diploma (D1-D3) 64 6,86 64 5,39 67 6,71
Associate Degree
(D1-D3)
Non-Diploma 96 10,29 145 12 78 7,82
Non-Diploma
Jumlah 933 100 1.208 100,00 998 100,00
Total
Jumlah Karyawan Berdasarkan Status Karyawan
Number of Employees by Employment Status
2025 2024 2023
Status Karyawan Jumlah Jumlah Jumlah
Komposisi Komposisi Komposisi
Employee Status Karyawan Karyawan Karyawan
Composition Composition Composition
Total Total Total
(%) (%) (%)
Employees Employees Employees
Pegawai Tetap 516 55,31 626 51,25 579 58,02
Permanent Employee
Pegawai Kontrak 417 44,69 582 48,18 419 41,98
Contract Employee
Jumlah 933 100,00 1.208 100,00 998 100,00
Total
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S-01 Kesetaraan Gender
S-01 Gender Equality
Laki-laki Perempuan
Male Female
Jumlah Level
Employee Level Jumlah Persentase Pegawai (%) Jumlah Persentase Pegawai (%)
Pegawai Employee Percentage Pegawai Employee Percentage
Total Employees (%) Total Employees (%)
Entry-Level 359 73,57 381 85,62
Mid-Level 113 23,16 52 11,69
Senior-Level 13 2,66 12 2,70
Executive -Level 3 0,61 0 0,00
Total Pegawai 488 100,00 445 100,00
Total Employee
S-02 Jumlah Level Pegawai yang dimiliki oleh laki-laki dan perempuan berdasarkan kelompok umur
S-02 Total Employee Level occupied by male and female by age group
Rentang Level Jabatan | Position Level
Jumlah
Usia
Entry-Level Mid-Level Senior-Level Executive -Level Pegawai
(tahun)
Total
Age Group Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan Laki-laki Perempuan
Employees
(years old) Male Female Male Female Male Female Male Female
18-25 29 60 0 0 0 0 0 0 89
25-35 250 273 38 19 2 0 0 0 582
35-45 70 40 58 30 5 8 0 0 211
45-55 10 8 16 3 6 4 2 0 49
>55 0 0 1 0 0 0 1 0 2
S-04 Jumlah Pegawai Sementara
S-04 Total Contract Employees
Jumlah Pegawai Percentage Pegawai
Uraian (dalam tahun pelaporan) (dalam tahun pelaporan)
Description Total Employees (in the reporting Employee Percentage (in the
year) reporting year)
Jumlah Pegawai Perusahaan yang 145 15,33%
dipegang oleh Kontraktor/konsultan
Total Company Employees under
Contractors/consultants
Tingkat Perputaran Karyawan Employee Turnover Rate
Tingkat perputaran karyawan merupakan salah Employee turnover rate is one of the key indicators
satu indikator penting dalam pengelolaan SDM di in the Company’s human resources management.
Perseroan. Sebagai bagian dari industri perbankan As part of the competitive banking industry, the
yang kompetitif, Perseroan menyadari bahwa Company recognizes that employee turnover
perputaran karyawan merupakan dinamika is a dynamic that cannot be entirely avoided.
yang tidak sepenuhnya dapat dihindari. Namun However, the Company continuously strives to
demikian, Perseroan secara berkelanjutan minimize its impact through human resources
berupaya meminimalkan dampaknya melalui management strategies that maintain a balance
strategi pengelolaan SDM yang menjaga between organizational needs and workforce
keseimbangan antara kebutuhan organisasi dan competencies.
kompetensi tenaga kerja.
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Pada tahun 2025, tingkat perputaran karyawan In 2025, the Company’s employee turnover rate
Perseroan tercatat sebesar 49,20%. Sebagai stood at 49.20%. By comparison, the employee
perbandingan, tingkat perputaran karyawan turnover rate in 2024 was 27.57%, compared to
pada tahun 2024 mencapai 27,57%, sedangkan 76.75% in 2023. This data reflects the dynamics
pada tahun 2023 sebesar 76,75%. Data tersebut of human resources management, which are
mencerminkan dinamika pengelolaan SDM yang influenced by various factors, including industry
dipengaruhi oleh berbagai faktor, termasuk competition, changes in business strategy, and the
persaingan industri, perubahan strategi bisnis, need for a workforce that is increasingly adaptable
serta kebutuhan akan tenaga kerja yang semakin and high-quality. Details of the Company’s
adaptif dan berkualitas. Rincian tingkat perputaran employee turnover rate over the past three years
karyawan Perseroan selama tiga tahun terakhir are presented in the following table:
disajikan dalam tabel berikut:
2025 2024 2023
Uraian Jumlah Jumlah Jumlah
Komposisi Komposisi Komposisi
Description Karyawan Karyawan Karyawan
Composition Composition Composition
Amount Amount Amount
(%) (%) (%)
Employees Employees Employees
Berakhir Kontrak 184 40,09 62 18,62 355 46,34
End of Contract
Mengundurkan Diri 225 49,02 245 73,57 383 50
Resign
Pensiun 4 0,87 1 0,3 2 0,26
Retired
PHK 43 9.37 25 7,51 26 3,39
Laid Off
Tutup Cabang 3 0,65 0 0 0 0
Close Branches
Jumlah 459 100 333 100 766 100
Total
Tingkat Perputaran 49,20% 27,57% 76,75%
Karyawan
Employee Turnover
Rate
S-03 Tingkat Pergantian Pegawai
S-03 Employee Turnover Rate
Jumlah Pegawai Percentage Pegawai
Uraian (dalam tahun pelaporan) (dalam tahun pelaporan
Description Total Employees Employee Percentage
(in the reporting year) (in the reporting year)
Jumlah Pegawai Resign/Pemutusan 459 49,20%
Hubungan Kerja
Number of Employees Who Resigned/
Were Terminated
Jumlah Pegawai Baru/Pengganti 184 19,72%
Number of New/Replacement
Employees
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Kesetaraan Equality Perseroan menjadikan prinsip kesetaraan The Company upholds the principle of equality sebagai landasan penting dalam pengelolaan as a key foundation of its human resources sumber daya manusia. Dalam seluruh aktivitas management. In all operational activities, operasional, BNC memastikan bahwa setiap BNC ensures that every individual has equal individu memperoleh peluang yang sama untuk opportunities for career advancement and berkarir dan berkembang tanpa memandang development, regardless of ethnicity, religion, race, latar belakang suku, agama, ras, golongan, jenis social group, gender, or any other discriminatory kelamin, maupun faktor diskriminatif lainnya. factors. All processes—from recruitment and Seluruh proses rekrutmen, seleksi, hingga selection to employee development—are pengembangan karyawan dilaksanakan secara conducted objectively, transparently, and based objektif, transparan, dan berbasis kompetensi on competence and organizational needs. serta kebutuhan organisasi. Penerapan prinsip kesetaraan tidak hanya The application of the principle of equality is tercermin dalam proses rekrutmen, tetapi juga reflected not only in the recruitment process but dalam pemberian manfaat dan fasilitas kepada also in the provision of benefits and facilities to karyawan. Remunerasi, jaminan kesehatan, employees. Remuneration, health insurance, program pengembangan kompetensi, sarana competency development programs, work kerja, hingga kesempatan promosi diberikan facilities, and promotion opportunities are berdasarkan tanggung jawab dan kinerja individu. granted based on individual responsibilities and Pendekatan ini bertujuan menciptakan lingkungan performance. This approach aims to create a fair kerja yang adil, sekaligus mendorong karyawan work environment while encouraging employees untuk memberikan kontribusi terbaiknya. to give their best contributions. Kesetaraan gender juga menjadi perhatian utama Gender equality is also a key concern for Perseroan, yang tercermin dalam komposisi the Company, as reflected in the employee karyawan di berbagai jenjang organisasi. Pada composition across various organizational levels. tahun 2025, proporsi karyawan laki-laki tercatat In 2025, the proportion of male employees stood sebesar 52,30%, sementara karyawan perempuan at 52.30%, while female employees accounted mencapai 47,70%. Sebagai perbandingan, pada for 47.70%. By comparison, the composition tahun 2024 komposisi karyawan laki-laki dan of male and female employees in 2024 was perempuan masing-masing sebesar 51,32% dan 51.32% and 48.68%, respectively, while in 2023 48,68%, sedangkan pada tahun 2023 tercatat it stood at 51.30% male employees and 48.70% 51,30% karyawan laki-laki dan 48,70% karyawan female employees. This data demonstrates the perempuan. Data tersebut menunjukkan komitmen Company’s commitment to maintaining gender Perseroan dalam menjaga keseimbangan gender balance and fostering inclusive diversity. dan membangun keberagaman yang inklusif. Melalui penerapan prinsip kesetaraan secara Through the consistent application of equality konsisten, Perseroan berupaya membentuk principles, the Company strives to create an lingkungan kerja yang inklusif dan suportif, inclusive and supportive work environment, so sehingga setiap karyawan dapat berkembang that every employee can develop optimally secara optimal dan berkontribusi secara and contribute sustainably to the Company’s berkelanjutan terhadap kinerja Perseroan. performance. 112 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Pengembangan Kompetensi Employee Competency Development
Karyawan
Perseroan memandang pengembangan The Company regards employee competency
kompetensi karyawan sebagai elemen strategis development as a strategic element in human
dalam pengelolaan sumber daya manusia. resource management. Therefore, BNC
Oleh karena itu, BNC secara berkelanjutan continuously conducts various education and
menyelenggarakan berbagai program training programs to enhance employees’
pendidikan dan pelatihan untuk meningkatkan professionalism and capabilities. These programs
profesionalisme dan kapabilitas karyawan. are realized by involving relevant internal units
Program-program tersebut dilaksanakan as well as external parties, such as professional
dengan melibatkan unit internal terkait serta institutions selected based on the relevance of the
pihak eksternal, seperti lembaga profesional material and the quality of the training.
yang dipilih berdasarkan relevansi materi dan
kualitas pelatihan.
Selain pengembangan kompetensi secara In addition to general competency development,
umum, Perseroan memberikan perhatian the Company pays special attention on the
khusus pada peningkatan kapabilitas organ capability development of the governance organs
tata kelola dan jajaran manajerial. Pelatihan bagi and the managerial ranks. Training for governance
organ tata kelola difokuskan pada penguatan organs is focused on strengthening understanding
pemahaman regulasi dan penerapan praktik of regulations and the application of best corporate
terbaik tata kelola perusahaan. Sementara itu, governance practices. Meanwhile, development
program pengembangan bagi level manajerial programs for the managerial level are designed to
dirancang untuk memperkuat kepemimpinan strengthen leadership and strategic competencies
dan kompetensi strategis guna mendukung to support business growth and sustainability.
pertumbuhan usaha dan keberlanjutan bisnis.
Sepanjang tahun 2025, Perseroan Throughout 2025, the Company organized a total of
menyelenggarakan sebanyak 374 kegiatan 374 competency development activities attended
pengembangan kompetensi yang diikuti oleh by 14,491 participants. By comparison, in 2024
total 14.491 peserta. Sebagai perbandingan, pada there were 516 activities with 13,070 participants,
tahun 2024 terdapat 516 kegiatan dengan 13.070 while in 2023 there were 448 activities with 9,728
peserta, sementara pada tahun 2023 terdapat participants. This increase reflects the Company’s
448 kegiatan dengan 9.728 peserta. Peningkatan commitment to managing and developing human
ini mencerminkan komitmen Perseroan dalam resources competencies on an ongoing basis.
mengelola dan mengembangkan kompetensi
SDM secara berkesinambungan.
Untuk mendukung pelaksanaan program tersebut, To support the implementation of these programs,
Perseroan merealisasikan biaya pengembangan the Company allocated Rp5.813 million for
kompetensi sebesar Rp5.813 juta pada tahun 2025. competency development in 2025. This amount
Nilai ini lebih rendah dibandingkan realisasi tahun is lower than the 2024 allocation of Rp6,112 million
2024 sebesar Rp6.112 juta dan tahun 2023 sebesar and the 2023 allocation of Rp8,884 million, in line
Rp8.884 juta, seiring dengan adanya penyesuaian with adjustments to the Bank’s development plan.
rencana pengembangan Bank.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 113
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Informasi lebih rinci terkait program More detailed information regarding employee
pengembangan kompetensi karyawan selama competency development programs over the
tiga tahun terakhir disajikan dalam tabel berikut: past three years is presented in the following table:
2025 2024 2023
Jumlah Jumlah Jumlah Jumlah Jumlah Jumlah
Uraian Pelatihan Peserta Pelatihan Peserta Pelatihan Peserta
Description Total Total Total Total Total Total
Training Training Training Training Training Training
Sessions Participants Sessions Participants Sessions Participants
Pelatihan Mandatory 75 896 161 4.647 164 3.668
Mandatory Training
Pelatihan Technical Skill 172 6.798 140 1.757 177 177
Technical Skill Training
Pelatihan Soft Skill 99 4.139 181 3.933 55 2.688
Soft Skill Training
Pelatihan Leadership 14 1.693 8 2.313 22 176
Leadership Training
Pelatihan Digital 14 965 26 420 30 673
Competency
Digital Competency
Training
Jumlah 374 14.491 516 13.070 448 9.728
Total
Penguatan Kapabilitas SDM dan Enhancing HR Capabilities and
Praktik Ketenagakerjaan yang Responsible Employment Practices [S-
Bertanggung Jawab [S-05, S-06, S-07, S-08, 05, S-06, S-07, S-08, S-09, S-10, S-11]
S-09, S-10, S-11]
Sepanjang tahun 2025, BNC menunjukkan Throughout 2025, BNC demonstrated a strong
komitmen yang kuat dalam pengembangan commitment to human resource development
sumber daya manusia sebagai fondasi utama as the key foundation of sustainable growth. This
pertumbuhan berkelanjutan. Hal ini tercermin dari is reflected in the average training hours at 72.79
rata-rata jam pelatihan yang mencapai 72,79 hours per employee, with a very high participation
jam per pegawai, dengan tingkat partisipasi rate of 97.23% or 913 employees participated in
yang sangat tinggi, yakni 97,23% atau sebanyak various training programs. This achievement
913 pegawai telah mengikuti berbagai program emphasizes the Company's inclusive and
pelatihan. Capaian ini menegaskan pendekatan systematic approach to enhancing employees'
Perseroan yang inklusif dan sistematis dalam competencies, capabilities, and readiness to
meningkatkan kompetensi, kapabilitas, serta navigate the ever-evolving dynamics of the
kesiapan pegawai dalam menghadapi dinamika financial industry.
industri keuangan yang terus berkembang.
Dari sisi keselamatan kerja, Perseroan mencatat In terms of occupational safety, the Company
nol kecelakaan kerja serta tidak terdapat insiden recorded zero occupational accidents and no
cedera serius maupun fatal sepanjang periode incidents of serious or fatal injuries throughout
pelaporan. Kinerja ini mencerminkan penerapan the reporting period. This performance reflects
praktik kerja yang aman dan terkendali, sekaligus the implementation of safe and controlled
menunjukkan efektivitas pengelolaan risiko work practices, while also demonstrating the
operasional yang mendukung keberlangsungan effectiveness of operational risk management in
aktivitas usaha. supporting the continuity of business activities.
Dalam aspek hak asasi manusia, Perseroan In the aspect of human rights, the Company
memastikan bahwa seluruh kegiatan operasional ensures that all operational activities are
berjalan tanpa adanya pelanggaran HAM, dengan conducted without any human rights violations,
tidak terdapat kasus pelanggaran selama tahun with no cases of violations occurring in 2025.
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2025. Komitmen ini diperkuat melalui penerapan This commitment is reinforced through the
kebijakan internal yang mengatur perilaku dan implementation of internal policies governing
hubungan kerja secara adil dan profesional. fair and professional conduct and workplace
Perseroan telah memiliki kebijakan terkait relationships. The Company has established
pelecehan seksual dan non-diskriminasi, yang policies regarding sexual harassment and non-
tertuang dalam Peraturan Perusahaan serta discrimination, which are outlined in the Company
kebijakan internal SKEP/031/SET/BNC/III/2023 Regulations and internal policy SKEP/031/SET/BNC/
mengenai pelaksanaan sanksi dan pengenaan III/2023 concerning the imposition of sanctions and
ganti rugi. Selain itu, kebijakan terkait larangan compensation. Additionally, policies regarding the
pekerja anak dan pekerja paksa juga telah diatur prohibition of child labor and forced labor are also
dalam Peraturan Perusahaan sebagai bentuk stipulated in the Company Regulation as a form
kepatuhan terhadap prinsip ketenagakerjaan of compliance with responsible labor principles.
yang bertanggung jawab.
Meskipun demikian, hingga akhir tahun pelaporan, However, as of the end of the reporting year,
Perseroan belum memiliki kebijakan khusus yang the Company has not yet established a specific
secara eksplisit mengatur hak asasi manusia policy that explicitly addresses human rights
secara terpisah, serta belum menetapkan separately, nor has it adopted a formal policy
kebijakan formal terkait kesehatan dan regarding occupational health and safety (OHS)
keselamatan kerja (K3) dalam bentuk dokumen as a separate document. Moving forward, the
tersendiri. Ke depan, Perseroan melihat hal ini Company sees this as an area of governance
sebagai area penguatan tata kelola yang akan strengthening that will continue to be developed
terus dikembangkan secara bertahap, sejalan gradually, in line with increasing operational
dengan peningkatan kompleksitas operasional complexity and stakeholder expectations for more
dan ekspektasi pemangku kepentingan terhadap comprehensive sustainability practices.
praktik keberlanjutan yang lebih komprehensif.
Penguatan Tata Kelola dan Integritas Strengthening Corporate Governance
Manajemen [G-03, G-04, G-05, G-07, G-08, G-09] and Management Integrity [G-03, G-04,
G-05, G-07, G-08, G-09]
Sepanjang tahun 2025, BNC terus memperkuat Throughout 2025, BNC continues to strengthen
praktik tata kelola perusahaan yang baik good corporate governance practices through
melalui struktur manajemen yang independen an independent management structure and
serta penerapan kebijakan yang mendukung the implementation of policies that support
transparansi dan akuntabilitas. Komposisi Dewan transparency and accountability. The Board
Komisaris dan Direksi masing-masing terdiri dari of Commissioners and the Board of Directors
3 anggota, dengan 2 Komisaris Independen dan each consist of 3 members, with 2 Independent
seluruh anggota Direksi berstatus independen, Commissioners and all members of the Board
mencerminkan upaya Perseroan dalam menjaga of Directors are independent, reflecting the
objektivitas pengambilan keputusan. Dari sisi Company’s efforts to maintain objectivity in
keberagaman, komposisi manajemen saat ini decision-making. In terms of diversity, the current
masih didominasi oleh laki-laki, yang ke depan management composition remains male-
menjadi salah satu area perhatian dalam dominated, which will be a key focus area in the
mendorong keberagaman dan inklusivitas pada future to promote diversity and inclusivity at the
tingkat kepemimpinan. leadership level.
Dalam mendukung efektivitas fungsi pengawasan To support the effectiveness of oversight and
dan pengelolaan, Perseroan secara rutin management functions, the Company regularly
menyelenggarakan rapat Dewan Komisaris dan convenes Board of Commissioners and Board of
Direksi dengan tingkat kehadiran yang terjaga, Directors meetings with consistent attendance,
sebagai bagian dari mekanisme pengambilan as part of a collective and measurable decision-
keputusan yang kolektif dan terukur. Hal making mechanism. These meetings strengthen
ini memperkuat koordinasi strategis serta strategic coordination and ensure that every
memastikan setiap keputusan bisnis selaras business decision aligns with the principles of
dengan prinsip kehati-hatian dan kepentingan prudence and the Company’s long-term interests.
jangka panjang Perseroan.
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Dari sisi kebijakan, Perseroan telah memiliki In terms of policy, the Company has an adequate
kerangka tata kelola yang memadai, termasuk governance framework, including performance
kebijakan penilaian kinerja Direksi dan Dewan evaluation policies for the Board of Directors and
Komisaris yang mengacu pada Piagam Dewan the Board of Commissioners that refer to the
Komisaris dan Piagam Direksi, yang dapat diakses Board of Commissioners Charter and the Board
melalui situs resmi Perseroan. Selain itu, Perseroan of Directors Charter, which are accessible via
juga telah menetapkan Kode Etik melalui Surat the Company’s official website. Additionally, the
Keputusan Direksi No. SKEP/015/SET/BNC/V/2021 Company has established a Code of Conduct
serta kebijakan Anti Suap dan Anti Korupsi melalui through Board of Directors Decree No. SKEP/015/
Surat Keputusan No. SK/035-2/SET/BNC/VI/2021, SET/BNC/V/2021 and Anti-Bribery and Anti-
sebagai landasan dalam membangun budaya Corruption policies through Decree No. SK/035-
integritas di seluruh lini organisasi. 2/SET/BNC/VI/2021, serving as the foundation
for fostering a culture of integrity across all
organizational levels.
Komitmen terhadap perlindungan pemegang Commitment to the protection of shareholders
saham dan pencegahan konflik kepentingan and the prevention of conflicts of interest is also
juga diwujudkan melalui kebijakan Insider Trading demonstrated through the Insider Trading Policy
(SKEP/106/SET/BNC/X/2023) serta kebijakan (SKEP/106/SET/BNC/X/2023) and the Related-
Transaksi Afiliasi dan Benturan Kepentingan Party Transactions and Conflicts of Interest Policy
(SKEP/108/SET/BNC/I/2024). Kebijakan-kebijakan (SKEP/108/SET/BNC/I/2024). These policies serve
ini menjadi instrumen penting dalam memastikan as crucial instruments in ensuring that every
bahwa setiap transaksi dan keputusan strategis transaction and strategic decision is conducted
dilakukan secara transparan, adil, serta transparently, fairly, and prioritizes the interests
mengedepankan kepentingan seluruh pemangku of all stakeholders.
kepentingan.
Meskipun demikian, hingga akhir tahun pelaporan, However, as of the end of the reporting year, the
Perseroan belum menetapkan kebijakan khusus Company has not yet established formal policies
mengenai pelatihan bagi Direksi dan Dewan regarding training for the Board of Directors and
Komisaris. Ke depan, aspek ini dipandang sebagai the Board of Commissioners. Moving forward, this
peluang penguatan tata kelola yang akan terus aspect is viewed as an opportunity to strengthen
dikembangkan secara bertahap, sejalan dengan corporate governance, which will be developed
peningkatan kompleksitas bisnis dan ekspektasi gradually in line with the increasing complexity
terhadap praktik good corporate governance of the business and expectations for more
yang lebih komprehensif dan berstandar tinggi. comprehensive and high-standard good corporate
governance practices.
Dewan Komisaris Board of Commissioners
Dalam rangka mendukung peningkatan kinerja To support the improvement of the Board of
Dewan Komisaris, Perseroan memberikan Commissioners’ performance, the Company
kesempatan kepada setiap anggota Dewan provides opportunities for each member of the
Komisaris untuk mengikuti berbagai program Board of Commissioners to participate in various
pengembangan kompetensi. Program competency development programs. These
tersebut meliputi pelatihan, sertifikasi, seminar, programs include training, certification, seminars,
dan workshop yang relevan dengan peran and workshops relevant to oversight and governance
pengawasan dan tata kelola. roles.
Adapun daftar pendidikan dan/atau peningkatan The list of education and/or competency
kompetensi yang diikuti oleh Dewan Komisaris development programs attended by the Board of
sepanjang tahun 2025 disajikan pada: Commissioners throughout 2025 is presented below:
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Tinjauan Pendukung Bisnis
Business Support Overview
Nama Program Pelatihan Penyelenggara Tanggal Lokasi
No
Name Training Program Organizer Date Location
1 Inkawan D. Refreshment Manajemen Risiko Maisa Edukasi 22 April 2025 Jakarta
Jusi Jenjang 7 April 22, 2025
Risk Management Level 7 Refreshment
Mandatory Training: Cyber Security Punggawa 30 Jakarta
Awareness For BOD & BOC Cybersecurity September
2025
September
30, 2025
2 Kreisna D. Pembekalan Manajemen Risiko Maisa Edukasi 22 April 2025 Jakarta
Gozali Jenjang 6 April 22, 2025
Risk Management Level 6 Training
Mandatory Training: Cyber Security Punggawa 30 Jakarta
Awareness For BOD & BOC Cybersecurity September
2025
September
30, 2025
3 Pramoda Pembekalan Manajemen Risiko Maisa Edukasi 22 April 2025 Jakarta
Dei Jenjang 7 April 22, 2025
Sudarmo Risk Management Level 7 Training
Mandatory Training: Cyber Security Punggawa 30 Jakarta
Awareness For BOD & BOC Cybersecurity September
2025
September
30, 2025
Direksi Board of Directors
Perseroan secara konsisten mendorong Direksi The Company consistently encourages the
untuk terus meningkatkan kompetensi dan Board of Directors to continuously enhance their
kapasitas kepemimpinan melalui berbagai competencies and leadership capabilities through
program pengembangan. Program tersebut various development programs. These programs
mencakup pelatihan, sertifikasi, seminar, include training, certification, seminars, and
serta workshop yang mendukung efektivitas workshops that support effective decision-making
pengambilan keputusan dan pengelolaan bisnis. and business management.
Rincian pelatihan, pendidikan, dan/atau program Details of the training, education, and/or competency
peningkatan kompetensi yang diikuti oleh Direksi enhancement programs attended by the Board of
sepanjang tahun 2025 disajikan pada: Directors throughout 2025 are presented below:
Nama Program Pelatihan Penyelenggara Tanggal Lokasi
Name Training program Organizer Date Location
Eri Budiono Leadership Communication - BNC 35th Internal Bank 9 Januari 2025 Jakarta
Anniversary January 9, 2025
Leadership Communication - Balance Internal Bank 31 Januari 2025 & 1 Jakarta
Score Card Offsite Meeting Februari 2025
January 31, 2025 &
February 1, 2025
Leadership Communication - Townhall HQ Internal Bank 10 April 2025 Jakarta
April 10, 2025
Refreshment Manajemen Risiko Jenjang 7 Maisa Edukasi 2 Mei 2025 Jakarta
Risk Management Level 7 Refreshment May 2, 2025
Leadership Communication: BNC Offsite Internal Bank 7 & 8 Agustus 2025 Jakarta
Meeting 2H 2025 August 7 & 8, 2025
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 117
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Nama Program Pelatihan Penyelenggara Tanggal Lokasi
Name Training program Organizer Date Location
Leadership Communication : BNC Townhall Internal Bank 20 Agustus 2025 Jakarta
August 20, 2025
Mandatory Training: Cyber Security Punggawa 30 September 2025 Jakarta
Awareness For BOD & BOC Cybersecurity September 30, 2025
AI Training & Workshop PT Kinarya Media 1 - 2 Oktober 2025 Jakarta
Digital (Digital October 1 – 2, 2025
Bank)
Aditya Leadership Communication - BNC 35th Internal Bank 9 Januari 2025 Jakarta
Wahyu Anniversary January 9, 2025
Windarwo
Training Refreshment Treasury Jenjang 7 ACI FMA 17 Januari 2025 Bali
Treasury Level 7 Refreshment Training Indonesia January 17, 2025
Leadership Communication - Balance Internal Bank 31 Januari & 1 Jakarta
Score Card Offsite Meeting Februari 2025
Townhall HQ Internal Bank 10 April 2025 Jakarta
April 10, 2025
Refreshment Manajemen Risiko Jenjang 7 Maisa Edukasi 22 April 2025 Jakarta
Risk Management Level 7 Refreshment April 22, 2025
Leadership Communication: BNC Offsite Internal Bank 7 & 8 Agustus 2025 Jakarta
Meeting 2H 2025 August 7 & 8, 2025
Leadership Communication: BNC Townhall Internal Bank 20 Agustus 2025 Jakarta
August 20, 2025
Mandatory Training: Cyber Security Punggawa 30 September 2025 Jakarta
Awareness For BOD & BOC Cybersecurity September 30, 2205
AI Training & Workshop PT Kinarya Media 1 - 2 Oktober 2025 Jakarta
Digital (Digital October 1 – 2, 2025
Bank)
Pembekalan Sertifikasi APU PPT & PPPSPM FKDKP 29 Oktober 2025 Jakarta
Jenjang 7 October 29, 2025
APU PPT & PPPSPM Level 7 Certification
Training
Pembekalan Sertifikasi Kepatuhan Jenjang FKDKP 6 November 2025 Jakarta
7 November 6, 2025
Compliance Level 7 Certification Training
Ricko Leadership Communication - BNC 35TH Internal Bank 9 Januari 2025 Jakarta
Irwanto Anniversary January 9, 2025
Leadership Communication - Balance Internal Bank 31 Januari & 1 Jakarta
Score Card Offsite Meeting Februari 2025
January 31 &
February 31, 2025
Leadership Communication - Townhall HQ Internal Bank 10 April 2025 Jakarta
April 10, 2025
Refreshment Manajemen Risiko Jenjang 7 Maisa Edukasi 22 April 2025 Jakarta
Risk Management Level 7 Refreshment April 22, 2025
Leadership Communication: BNC Offsite Internal Bank 7 & 8 Agustus 2025 Jakarta
Meeting 2H 2025 August 7 & 8, 2025
Leadership Communication: BNC Townhall Internal Bank 20 Agustus 2025 Jakarta
August 20, 2025
Pembekalan Sertifikasi Kepatuhan Jenjang FKDKP 30 September 2025 Jakarta
7 September 30, 2205
Compliance Level 7 Certification
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Tinjauan Pendukung Bisnis
Business Support Overview
Nama Program Pelatihan Penyelenggara Tanggal Lokasi
Name Training program Organizer Date Location
Mandatory Training: Cyber Security Punggawa 30 September 2025 Jakarta
Awareness For BOD & BOC Cybersecurity September 30, 2025
AI Training & Workshop PT Kinarya Media 1 - 2 Oktober 2025 Jakarta
Digital (Digital October 1 – 2, 2025
Bank)
Pembekalan Sertifikasi APU PPT & PPPSPM FKDKP 29 Oktober 2025 Jakarta
Jenjang 7 October 29, 2025
APU PPT & PPPSPM Level 7 Certification
Training
Ujian Sertifikasi Kepatuhan Jenjang 7 LSP LSPP 13 November 2025 Jakarta
Compliance Level 7 Certification November 13, 2025
Ujian Sertifikasi APU PPT & PPPSPM Jenjang 7 LSP LSPP 27 November 2025 Jakarta
APU PPT & PPPSPM Level 7 Certification November 27, 2025
Sekretaris Perusahaan Corporate Secretary
Sepanjang tahun 2025, Sekretaris Perusahaan Throughout 2025, the Corporate Secretary
mengikuti berbagai pelatihan dan program participated in various training sessions and
peningkatan kompetensi guna mendukung competency development programs to optimize
pelaksanaan tugas dan tanggung jawabnya the performance of his duties and responsibilities.
secara optimal. Program tersebut dirancang These programs were designed to ensure that
untuk memastikan fungsi Sekretaris Perusahaan the Corporate Secretary’s functions are carried
berjalan efektif dan selaras dengan ketentuan out effectively and in accordance with applicable
peraturan yang berlaku. regulations.
Rincian pelatihan yang diikuti Sekretaris The details of the training attended by the Corporate
Perusahaan selama tahun 2025 adalah sebagai Secretary during 2025 are as follows:
berikut:
Program Pelatihan Penyelenggara Tanggal Lokasi
No
Training Program Organizer Date Location
1 Pendalaman POJK No 29 Tahun 2016 tentang Laporan ICSA 22 Januari 2025 Jakarta
Tahunan Emiten atau Perusahaan Publik January 22,
Pendalaman POJK 51 Tahun 2017 tentang Penerapan 2025
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten,
dan Perusahaan Publik
In-Depth Analysis of POJK No. 29 of 2016 on Annual
Reports of Issuers or Public Companies
In-Depth Analysis of POJK No. 51 of 2017 on the
Implementation of Sustainability in Financial Services
Institutions, Issuers, and Public Companies
2 Sosialisasi ESG Reporting Bursa Efek 22 Januari 2025 Jakarta
ESG Reporting Socialization Indonesia January 23,
Indonesia Stock 2025
Exchange
3 Refreshment POJK terkait Aksi Korporasi: AEI 23 Januari 2025 Jakarta
• POJK 15 Tahun 2022 tentang Pemecahan Saham Dan January 23,
Penggabungan Saham Oleh Perusahaan Terbuka 2025
• POJK 29 Tahun 2023 tentang Pembelian Kembali
Saham Yang Dikeluarkan Oleh Perusahaan Terbuka
Refreshment of POJK Related to Corporate Actions:
• POJK No. 15 of 2022 on Stock Splits and Stock
Consolidations by Public Companies;
• POJK No. 29 of 2023 on Share Buybacks by Public
Companies
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Program Pelatihan Penyelenggara Tanggal Lokasi
No
Training Program Organizer Date Location
4 Leadership Communication - Balance Score Card Offsite Internal Bank 31 Januari & 1 Jakarta
Meeting Februari 2025
January 31 &
February 1, 2025
5 Sosialisasi POJK Nomor 45 Tahun 2024 tentang OJK 6 Februari 2025 Jakarta
Pengembangan dan Penguatan Emiten dan Perusahaan February 6, 2025
Publik
Socialization of POJK No. 45 of 2024 on the Development
and Strengthening of Issuers and Public Companies
6 Pendalaman POJK Nomor 4/POJK.02/2022 ICSA 18 Februari 2025 Jakarta
tentang Penyampaian Laporan Keuangan Berkala Emiten February 18,
atau Perusahaan Publik 2025
In-Depth Analysis of POJK No. 4/POJK.02/2022 on the
Submission of Periodic Financial Reports by Issuers or
Public Companies
7 ESG Disclosure: Peran Corporate Secretary dalam ICSA 24 Februari Jakarta
Penyampaian ESG Metrics melalui SPE-IDXnet 2025
ESG Disclosure: Peran Corporate Secretary dalam February 24,
Penyampaian ESG Metrics melalui SPE-IDXnet 2025
8 Corporate Reputation in the Digital Era: Strategies to ICSA 26 Februari Jakarta
Build Investor Trust 2025
February 26,
2025
9 Menavigasi Tantangan ESG melalui Penguatan Kebijakan ICSA 18 Maret 2025 Jakarta
Good Corporate Governance March 18, 2025
Navigating ESG Challenges through Stronger Good
Corporate Governance Policies
10 Webinar: Siapa Dibalik Korporasi? Mencermati AEI 19 Maret 2025 Jakarta
Transparansi Beneficial Ownership dan Pengaturannya di March 19, 2025
Indonesia
Webinar: Who’s Behind the Corporation? Examining
Beneficial Ownership Transparency and Its Regulation in
Indonesia
11 Pendalaman POJK Nomor 9 Tahun 2023 tentang ICSA 19 Maret 2025 Jakarta
Penggunaan Jasa Akuntan Publik dan Kantor Akuntan March 19, 2025
Publik dalam Kegiatan Jasa Keuangan
Pendalaman SE OJK Nomor 18 Tahun 2023 tentang Tata
Cara Penggunaan Jasa Akuntan Publik dan Kantor
Akuntan Publik dalam Kegiatan Jasa Keuangan
In-Depth Analysis of OJK Regulation No. 9 of 2023 on the
Use of Public Accountants and Public Accounting Firms in
Financial Services Activities
In-Depth Analysis of OJK Circular Letter No. 18 of 2023 on
Procedures on the Use of Public Accountants and Public
Accounting Firms in Financial Services Activities
12 Refreshment Manajemen Risiko Jenjang 6 Maisa Edukasi 22 April 2025 Jakarta
Risk Management Level 6 Refreshment April 22, 2025
13 Awareness Training Of ISO/IEC 27001: 2022 & SOA, Risk Premysis 22-23 April 2025 Jakarta
Management Workshop Consulting April 22-23, 2025
14 Training Mandatory: Business Continuity Plan (BCP) - Internal Bank 12 Juni 2025 Jakarta
Batch 9 June 12, 2025
15 Training Mandatory: Cyber Security Awareness - Batch 3 Internal Bank 22 Juli 2025 Jakarta
July 22, 2025
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Tinjauan Pendukung Bisnis
Business Support Overview
Program Pelatihan Penyelenggara Tanggal Lokasi
No
Training Program Organizer Date Location
16 Pendalaman Peraturan Otoritas Jasa Keuangan Nomor ICSA 29 Juli 2025 Jakarta
4 Tahun 2024 tentang Laporan Kepemilikan atau Setiap July 29, 2025
Perubahan Kepemilikan Saham Perusahaan Terbuka
dan Laporan Aktivitas Menjaminkan Saham Perusahaan
Terbuka
In-Depth Analysis of Financial Services Authority
Regulation No. 4 of 2024 on Reports of Share Ownership
or Any Changes in Share Ownership of Public Companies
and Reports on Activities Involving the Pledging of Shares
of Public Companies
17 BNC Offsite Meeting 2H 2025 Internal Bank 7-8 Agustus Jakarta
2025
August 7-8,
2025
18 Mandatory Training: APU PPT Batch 11 Internal Bank 26 Agustus 2025 Jakarta
August 26, 2025
19 Sosialisasi Linkedin Learning 2025 Linkedin 9 September Jakarta
LinkedIn Learning 2025 Socialization Singapore 2025
September 9,
2025
20 AI Training & Workshop PT Kinarya 1-2 Oktober Jakarta
Media Digital 2025
(Digital Bank) October 1-2,
2025
21 Mandatory Training: Business Continuity Plan (BCP) Internal Bank 16 Oktober 2025 Jakarta
Batch 12 October 16, 2025
22 Mandatory Training: Fraud Awareness Batch Susulan Internal Bank 1-2 Desember Jakarta
Mandatory Training: Fraud Awareness - Follow-up 2025
Session December 1-2,
2025
23 Mandatory Training: Penerapan Risk Manajemen - Batch Internal Bank 19 Desember Jakarta
10 2025
Mandatory Training: Implementation of Risk Management December 19,
- Batch 10 2025
Satuan Kerja Audit Intern (SKAI) Internal Audit Unit (SKAI)
Sebagai bagian dari upaya peningkatan kualitas As part of its efforts to improve the quality of internal
audit internal, Perseroan secara berkelanjutan audits, the Company continuously encourages the
mendorong pengembangan kompetensi auditor development of auditors’ competencies through
melalui berbagai pelatihan dan seminar. Program various training sessions and seminars. These
tersebut mencakup pelatihan internal dan programs include internal and external training,
eksternal, serta kegiatan berbagi pengetahuan as well as knowledge-sharing activities related to
terkait praktik audit internal yang relevan. relevant internal audit practices.
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Rincian pendidikan, pelatihan, dan/atau seminar Details of the education, training, and/or seminars
yang diikuti oleh SKAI sepanjang tahun 2025 attended by the SKAI throughout 2025 are as follows:
disajikan pada:
Keterangan Program Pelatihan Penyelenggara Tanggal Lokasi
No
Remarks Training Program Organizer Date Location
1 Head of Leadership Communication - Balance Internal Bank 31 Januari & 1 Jakarta
Satuan Kerja Score Card Offsite Meeting Februari 2025
Audit Intern January 31 &
Head of February 1, 2025
Internal Audit
Unit Socialization - Isms Awareness Based Premysis 28 April 2025 Jakarta
on ISO/IEC 27001:2022 Consulting April 28, 2025
Refreshment Manajemen Risiko Maisa Edukasi 2 Mei 2025 Jakarta
Jenjang 6 May 2, 2025
Risk Management Level 6 Refreshment
Internal Audit Training For ISOEIC Premysis 7 Mei 2025 Jakarta
27001:2022 Implementation Based Consulting May 7, 2025
on ISO 19011:2018
Training Mandatory: Business Internal Bank 11 Juni 2025 Jakarta
Continuity Plan (BCP) - Batch 7 June 11, 2025
Sosialisasi Launching SIRISK Internal Bank 2 Juli 2025 Jakarta
SIRISK Launching Socialization July 2, 2025
Training Mandatory: Cyber Security Internal Bank 22 Juli 2025 Jakarta
Awareness - Batch 3 July 22, 2025
Pembekalan Sertifikasi Internal Audit Maisa Edukasi 19 Agustus 2025 Jakarta
Level Manager August 19, 2025
Internal Audit Manager Level
Certification Training
BNC Offsite Meeting 2H 2025 Internal Bank 7-8 Agustus 2025 Jakarta
August 7-8, 2025
Mandatory Training: APU PPT Batch 10 Internal Bank 13 Agustus 2025 Jakarta
August 13, 2025
Ujian Sertifikasi Internal Audit Level LSP LSPP 19 September 2025 Jakarta
Manager September 19, 2025
Internal Audit Manager Level
Certification
Sosialisasi Linkedin Learning 2025 Linkedin 9 September 2025 Jakarta
Linkedin Learning 2025 Socialization Singapore September 9, 2025
AI Training & Workshop PT Kinarya 1-2 Oktober 2025 Jakarta
Media Digital October 1-2, 2025
(Digital Bank)
Workshop Implementasi Internal IIA Indonesia 15 Oktober 2025 Jakarta
Control Over Financial Reporting October 15, 2025
(ICOFR)
Workshop – Implementation of Internal
Control Over Financial Reporting
(ICOFR)
Mandatory Training: Anti Fraud Internal Bank 5 November 2025 Jakarta
Awareness - Batch 3 November 5, 2025
Mandatory Training: Penerapan Risk Internal Bank 21 November 2025 Jakarta
Management - Batch 3 November 21, 2025
Mandatory Training: Risk Management
Implementation – Batch 3
Training Advanced Risk Auditing IIA Indonesia 3-4 Desember Jakarta
2025
December 3-4,
2025
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Tinjauan Pendukung Bisnis
Business Support Overview
Keterangan Program Pelatihan Penyelenggara Tanggal Lokasi
No
Remarks Training Program Organizer Date Location
2 Project & Pembekalan Sertifikasi Manajemen Efektif Pro 12-13 Februari 2025 Jakarta
Methodology Risiko Jenjang 5 February 12-13,
Audit Head Risk Management Level 5 Certification 2025
Training
Training Refreshment Risk Control Self- Internal Bank 12 Maret 2025 Jakarta
Assesment (RCSA) - Control Testing March 12, 2025
Ujian Sertifikasi Manajemen Risiko Lsp Lspp 25 Maret 2025 Jakarta
Jenjang 5 March 25, 2025
Risk Management Level 5 Certification
Socialization - ISMS Awareness Based Premysis 28 April 2025 Jakarta
on ISO/IEC 27001:2022 Consulting April 28, 2025
Internal Audit Training For Isoeic Premysis 7 Mei 2025 Jakarta
27001:2022 Implementation Based Consulting May 7, 2025
on ISO 19011:2018
Pembekalan Sertifikasi Internal Audit Maisa Edukasi 22 Mei 2025 Jakarta
Level Supervisor May 22, 2025
Internal Audit Supervisor Level
Certification Training
Training Mandatory: Business Internal Bank 3 Juni 2025 Jakarta
Continuity Plan (BCP) - Batch 2 June 3, 2025
Ujian Sertifikasi Internal Audit Level LSP LSPP 12 Juni 2025 Jakarta
Supervisor June 12, 2025
Internal Audit Supervisor Level
Certification
Sosialisasi & Training Risk Assessment Internal Bank 7 Juli 2025 Jakarta
(RCSA, RLED, KRI) serta Teknis July 7, 2025
Penggunaan Tools SIRISK
Socialization & Training Risk
Assessment (RCSA, RLED, KRI) and
Technical Guidance on the Use of
SIRISK Tools
Training Mandatory: Cyber Security Internal Bank 22 Juli 2025 Jakarta
Awareness - Batch 4 July 22, 2025
Mandatory Training: APU PPT Batch 9 Internal Bank 13 Agustus 2025 Jakarta
August 13, 2025
Sosialisasi Linkedin Learning 2025 Linkedin 9 September 2025 Jakarta
Linkedin Learning 2025 Socialization Singapore September 9, 2025
FGD Risk Management Internal Bank 2 Oktober 2025 Jakarta
October 2, 2025
Mandatory Training: Anti Fraud Internal Bank 19 November 2025 Jakarta
Awareness - Batch 7 November 19, 2025
Mandatory Training: Penerapan Risk Internal Bank 21 November 2025 Jakarta
Management - Batch 3 November 21, 2025
Mandatory Training: Risk Management
Implementation - Batch 3
Sosialisasi Microsoft : Batch 2 Internal Bank 2 Desember 2025 Jakarta
December 2, 2025
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 123
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Keterangan Program Pelatihan Penyelenggara Tanggal Lokasi
No
Remarks Training Program Organizer Date Location
3 General Audit Sosialisasi Perusahaan: Sosialisasi PT MSIG Life 27 Maret 2025 Jakarta
Head Asuransi MSIG - Maret 2025 Insurance March 27, 2025
Indonesia Tbk
Corporate Socialization : Socialization
of MSIG Insurance – March 2025
Internal Audit Training For ISOEIC Premysis 7 Mei 2025 Jakarta
27001:2022 Implementation Based Consulting May 7, 2025
on ISO 19011:2018
Pembekalan Sertifikasi Internal Audit Maisa Edukasi 22 Mei 2025 Jakarta
Level Supervisor May 22, 2025
Training Mandatory: Business Internal Bank 5 Juni 2025 Jakarta
Continuity Plan (BCP) - Batch 5 June 5, 2025
Ujian Sertifikasi Internal Audit Level LSP LSPP 12 Juni 2025 Jakarta
Supervisor June 12, 2025
Internal Audit Supervisor Level
Certification
Sosialisasi & Training Risk Assessment Internal Bank 7 Juli 2025 Jakarta
(RCSA, RLED, KRI) Serta Teknis July 7, 2025
Penggunaan Tools SIRISK
Socialization & Training Risk
Assessment (RCSA, RLED, KRI) and
Technical Guidance on the Use of
SIRISK Tools
Refreshment Sertifikasi Manajemen Maisa Edukasi 21 - 22 Juli 2025 Jakarta
Risiko Jenjang 5 July 21 – 22, 2025
Risk Management Level 5 Certification
(Refreshment)
Training Penerapan Program APU, PPT, Pusat Edukasi 7 - 8 Agustus 2025 Jakarta
dan PPPSPM Indonesia August 7 – 8, 2025
Training on Implementation of APU,
PPT, and PPPSPM Programs
Mandatory Training: APU PPT Batch 10 Internal Bank 13 Agustus 2025 Jakarta
August 13, 2025
Training Mandatory: Cyber Security Punggawa 18 September 2025 Jakarta
Awareness - Batch 7 Cybersecurity September 18, 2025
Sosialisasi Linkedin Learning 2025 Linkedin 9 September 2025 Jakarta
Linkedin Learning 2025 Socialization Singapore September 9, 2025
FGD Risk Management Internal Bank 2 Oktober 2025 Jakarta
October 2, 2025
Sosialisasi Coretax DJP DJP 5 November 2025 Jakarta
DJP Coretax Socialization November 5, 2025
Mandatory Training: Anti Fraud Internal Bank 5 November 2025 Jakarta
Awareness - Batch 3 November 5, 2025
Mandatory Training: Penerapan Risk Internal Bank 20 November 2025 Jakarta
Management - Batch 2 November 20, 2025
Mandatory Training: Risk Management
Implementation- Batch 2
Sosialisasi Microsoft: Batch 4 Internal Bank 3 Desember 2025 Jakarta
Microsoft Socialization: Batch 4 December 3, 2025
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Tinjauan Pendukung Bisnis
Business Support Overview
Keterangan Program Pelatihan Penyelenggara Tanggal Lokasi
No
Remarks Training Program Organizer Date Location
4 IT Audit Head Ujian Sertifikasi Manajemen Risiko LSP LSPP 25 Maret 2025 Jakarta
Jenjang 5 March 25, 2025
Risk Management Level 5 Certification
Awareness Training of ISO/IEC 27001: Premysis 22 & 23 April 2025 Jakarta
2022 & SOA, Risk Management Consulting April 22 & 23, 2025
Workshop
Socialization – ISMS Awareness Based Premysis 28 April 2025 Jakarta
on ISO/IEC 27001:2022 Consulting April 28, 2025
Internal Audit Training for ISOEIC Premysis 7 Mei 2025 Jakarta
27001:2022 Implementation Based Consulting May 7, 2025
On ISO 19011:2018
Pembekalan Sertifikasi Internal Audit Maisa Edukasi 22 Mei 2025 Jakarta
Level Supervisor May 22, 2025
Internal Audit Supervisor Level
Certification Training
Training Mandatory: Business Internal Bank 11 Juni 2025 Jakarta
Continuity Plan (BCP) - Batch 8 June 11, 2025
Ujian Sertifikasi Internal Audit Level LSP LSPP 12 Juni 2025 Jakarta
Supervisor June 12, 2025
Internal Audit Supervisor Level
Certification
Sosialisasi & Training Risk Assessment Internal Bank 7 Juli 2025 Jakarta
(RCSA, RLED, KRI) Serta Teknis July 7, 2025
Penggunaan Tools SIRISK
Socialization & Training Risk
Assessment (RCSA, RLED, KRI) and
Technical Guidance on the use of
SIRISK Tools
Training Mandatory: Cyber Security Internal Bank 22 Juli 2025 Jakarta
Awareness - Batch 3 July 22, 2025
Mandatory Training: APU PPT Batch 17 Internal Bank 26 September Jakarta
2025
September 26,
2025
Sosialisasi Linkedin Learning 2025 Linkedin 9 September 2025 Jakarta
Linkedin Learning 2025 Socialization Singapore September 9, 2025
FGD Risk Management Internal Bank 2 Oktober 2025 Jakarta
October 2, 2025
Sosialisasi Coretax DJP DJP 5 November 2025 Jakarta
DJP Coretax Socialization November 5, 2025
Mandatory Training: Anti Fraud Internal Bank 4 November 2025 Jakarta
Awareness - Batch 2 November 4, 2025
Mandatory Training: Penerapan Risk Internal Bank 20 November 2025 Jakarta
Management - Batch 1 November 20, 2025
Mandatory Training: Risk Management
Implementation - Batch 1
Ujian Certified Information Systems Itg Indonesia 28 November 2025 Jakarta
Auditor (CISA) November 28, 2025
Certified Information Systems Auditor
(CISA) Test
Sosialisasi Microsoft : Batch 1 Internal Bank 2 Desember 2025 Jakarta
December 2, 2025
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 125
Page 126
Satuan Kerja Manajemen Risiko Risk Management Unit (SKMR)
(SKMR)
Perseroan secara konsisten meningkatkan The Company consistently enhances the
kompetensi sumber daya manusia pada competencies of its human resources within the
Satuan Kerja Manajemen Risiko melalui berbagai Risk Management Unit through various internal
program pelatihan internal dan eksternal guna and external training programs to strengthen the
memperkuat penerapan manajemen risiko yang implementation of effective and sustainable risk
efektif dan berkelanjutan. management.
Rincian pendidikan, pelatihan, dan/atau seminar Details of the education, training, and/or seminars
yang diikuti oleh Satuan Kerja Manajemen Risiko attended by the Risk Management Unit throughout
sepanjang tahun 2025 adalah sebagai berikut: 2025 are as follows:
Keterangan Program Pelatihan Penyelenggara Tanggal Lokasi
Remarks Training program Organizer Date Location
Head of Risk Pembekalan Sertifikasi Manajemen Risiko Efektif Pro 22 Januari 2025 Jakarta
Management Jenjang 6 January 22, 2025
Risk Management Level 6 Certification
Training
Leadership Communication - Balance Internal Bank 31 Januari & 1 Februari Jakarta
Score Card Offsite Meeting 2025
January 31 & February
1, 2025
Ujian Sertifikasi Manajemen Risiko LSP LSPP 5 Februari 2025 Jakarta
Jenjang 6 February 5, 2025
Risk Management Level 6 Certification
Training Climate Risk Management And Learning Media 13-14 Maret 2025 Jakarta
Scenario Analysis (CRMS) dan Climate Indonesia (LMI) March 13-14, 2025
Risk Stress Testing (CRST)
Awareness Training of ISO/IEC 27001: 2022 Premysis 22 & 23 April 2025 Jakarta
& SOA, Risk Management Workshop Consulting April 22 & 23, 2025
Training Mandatory: Business Continuity Internal Bank 5 Juni 2025 Jakarta
Plan (BCP) - Batch 5 June 5, 2025
BNC Offsite Meeting 2H 2025 Internal Bank 7 & 8 Agustus 2025 Jakarta
August 7 & 8, 2025
Mandatory Training: APU PPT Batch 13 Internal Bank 22 Agustus 2025 Jakarta
August 22, 2025
Training Mandatory: Cyber Security Punggawa 19 September 2025 Jakarta
Awareness - Batch 10 Cybersecurity September 19, 2025
FGD Risk Management Internal Bank 19 September 2025 Jakarta
September 19, 2025
Sosialisasi Linkedin Learning 2025 Linkedin 9 September 2025 Jakarta
Linkedin Learning 2025 Socialization Singapore September 9, 2025
AI Training & Workshop PT Kinarya 1 - 2 Oktober 2025 Jakarta
Media Digital October 1 – 2, 2025
(Digital Bank)
Sosialisasi Neo Smart Internal Bank 15 Oktober 2025 Jakarta
Neo Smart Socialization October 15, 2025
Training Cyber Risk Management Multimatics 22 - 23 Oktober 2025 Jakarta
October 22 – 23, 2025
Sosialisasi Coretax DJP DJP 5 November 2025 Jakarta
DJP Coretax Socialization November 5, 2025
Mandatory Training: Anti Fraud Internal Bank 6 November 2025 Jakarta
Awareness - Batch 5 November 6, 2025
126 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tinjauan Pendukung Bisnis
Business Support Overview
Keterangan Program Pelatihan Penyelenggara Tanggal Lokasi
Remarks Training program Organizer Date Location
Mandatory Training: Penerapan Risk Internal Bank 28 November 2025 Jakarta
Management - Batch 7 November 28, 2025
Mandatory Training: Risk Management
Implementation - Batch 7
Enterprise Risk Training Climate Risk Management And Learning Media 13-14 Maret 2025 Jakarta
Management Scenario Analysis (CRMS) dan Climate Indonesia (LMI) March 13-14, 2025
Head Risk Stress Testing (CRST)
Socialization - ISMS Awareness Based on Premysis 28 April 2025 Jakarta
ISO/IEC 27001:2022 Consulting April 28, 2025
Training Mandatory: Business Continuity Internal Bank 12 Juni 2025 Jakarta
Plan (BCP) - Batch 10 June 12, 2025
Refreshment Sertifikasi Manajemen Risiko Maisa Edukasi 19 Juni 2026 Jakarta
Jenjang 5 June 19, 2025
Risk Management Level 6 Certification
(Refreshment)
Mandatory Training: APU PPT Batch 7 Internal Bank 12 Agustus 2025 Jakarta
August 12, 2025
Training Mandatory: Cyber Security Punggawa 19 September 2025 Jakarta
Awareness - Batch 10 Cybersecurity September 19, 2025
FGD Risk Management Internal Bank 19 September 2025 Jakarta
September 19, 2025
Sosialisasi Linkedin Learning 2025 Linkedin 9 September 2025 Jakarta
Linkedin Learning 2025 Socialization Singapore September 9, 2025
Sosialisasi Neo Smart Internal Bank 16 Oktober 2025 Jakarta
Neo Smart Socialization October 16, 2025
Training Cyber Risk Management Multimatics 22 - 23 Oktober 2025 Jakarta
October 22 – 23, 2025
Mandatory Training: Anti Fraud Internal Bank 4 November 2025 Jakarta
Awareness - Batch 2 November 4, 2025
Mandatory Training: Penerapan Risk Internal Bank 16 Desember 2025 Jakarta
Manajemen - Batch 9 December 16, 2025
Mandatory Training: Risk Management
Implementation - Batch 9
Operational Induction Training Internal Bank 5-6 Maret 2025 Jakarta
Risk March 5-6, 2025
Management
Head Awareness Training of ISO/IEC 27001: 2022 Premysis 22-23 April 2025 Jakarta
& SOA, Risk Management Workshop Consulting April 22-23, 2025
Pengkinian Sertifikasi Manajemen Risiko Maisa Edukasi 29-30 April 2025 Jakarta
Jenjang 5 April 29-30, 2025
Risk Management Level 5 Certification
Training
Mandatory Training: APU PPT Batch 13 Internal Bank 22 Agustus 2025 Jakarta
August 22, 2025
FGD Risk Management Internal Bank 6, 7, 8, 11, 12, 13, 20, 21, Jakarta
22, 25, 26 Agustus
2025
August 6, 7, 8, 11, 12, 13,
20, 21, 122, 25, 26, 2025
Training Mandatory: Cyber Security Punggawa 17 September 2025 Jakarta
Awareness - Batch 6 Cybersecurity September 17, 2025
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 127
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Keterangan Program Pelatihan Penyelenggara Tanggal Lokasi
Remarks Training program Organizer Date Location
Ujian Sertifikasi Manajemen Risiko LSP LSPP 30 September 2025 Jakarta
Jenjang 5 September 30, 2025
Risk Management Level 5 Certification
FGD Risk Management Internal Bank 3, 4, 8, 9, 10, 11, 12, 15, Jakarta
16, 18, 19, September
2025
September 3, 4, 8, 9,
10, 11, 12, 15, 16, 18, 19,
2025
Sosialisasi Linkedin Learning 2025 Linkedin 9 September 2025 Jakarta
Linkedin Learning 2025 Socialization Singapore Setpember 9, 2025
FGD Risk Management Internal Bank 2 Oktober 2025 Jakarta
October 2, 2025
Sosialisasi Neo Smart Internal Bank 15 Oktober 2025 Jakarta
Neo Smart Socialization October 15, 2025
Mandatory Training: Anti Fraud Internal Bank 5 November 2025 Jakarta
Awareness - Batch 3 November 5, 2025
Mandatory Training: Penerapan Risk Internal Bank 21 November 2025 Jakarta
Management - Batch 3 November 21, 2025
Mandatory Training: Risk Management
Implementation - Batch 3
Credit Risk Pengkinian Sertifikasi Manajemen Risiko Efektif Pro 23 Januari 2025 Jakarta
Policy Head Jenjang 5 January 23, 20225
Update on Risk Management Level 5
Certification
Ujian Sertifikasi Manajemen Risiko LSP LSPP 5 Februari 2025 Jakarta
Jenjang 5 February 5, 2025
Risk Management Level 5 Certification
Training Climate Risk Management And Learning Media 13 & 14 Maret Jakarta
Scenario Analysis (CRMS) Dan Climate Indonesia (Lmi) 2025
Risk Stress Testing (CRST) March 13 & 14, 2025
Training Climate Risk Management And
Scenario Analysis (CRMS) and Climate
Risk Stress Testing (CRST)
Training Mandatory: Business Continuity Internal Bank 12 Juni 2025 Jakarta
Plan (BCP) - Batch 10 June 12, 2025
Sosialisasi & Training Risk Assessment Internal Bank 28 Juli 2025 Jakarta
(Rcsa, Rled, Kri) Serta Teknis Penggunaan July 28, 2025
Tools Sirisk
Socialization & Training Risk Assessment
(Rcsa, Rled, Kri) and Technical Guidance
on the use of Sirisk Tools
Mandatory Training: APU PPT Batch 13 Internal Bank 22 Agustus 2025 Jakarta
August 22, 2025
Pembekalan Sertifikasi Kepatuhan Maisa Edukasi 17 September 2025 Jakarta
Jenjang 5 September 17, 2025
Compliance Level 5 Certification Training
128 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tinjauan Pendukung Bisnis
Business Support Overview
Keterangan Program Pelatihan Penyelenggara Tanggal Lokasi
Remarks Training program Organizer Date Location
Training Mandatory: Cyber Security Punggawa 18 September 2025 Jakarta
Awareness - Batch 7 Cybersecurity September 18, 2025
FGD Risk Management Internal Bank 19 September 2025 Jakarta
September 19, 2025
Sosialisasi Linkedin Learning 2025 Linkedin 9 September 2025 Jakarta
Linkedin Learning 2025 Socialization Singapore September 9, 2025
Sosialisasi Neo Smart Internal Bank 15 Oktober 2025 Jakarta
Neo Smart Socialization October 15, 2025
Training Cyber Risk Management Multimatics 22 - 23 Oktober 2025 Jakarta
October 22 – 23, 2025
Ujian Sertifikasi Kepatuhan Jenjang 5 LSP LSPP 30 Oktober 2025 Jakarta
Compliance Level 5 Certification October 30, 2025
Sosialisasi Coretax DJP DJP 5 November 2025 Jakarta
DJP Coretax Socialization November 5, 2025
Mandatory Training: Anti Fraud Internal Bank 5 November 2025 Jakarta
Awareness - Batch 3 November 5, 2025
Mandatory Training: Penerapan Risk Internal Bank 20 November Jakarta
Management - Batch 2 2025
Mandatory Training: Risk Management November 20, 2025
Implementation - Batch 2
Sosialisasi Microsoft : Batch 1 Internal Bank 2 Desember 2025 Jakarta
Microsoft Socialization: Batch 1 December 2, 2025
Portfolio Training Climate Risk Management And Learning Media 13 & 14 Maret 2025 Jakarta
Management Scenario Analysis (CRMS) Dan Climate Indonesia (LMI) March 13 & 14, 2025
Head Risk Stress Testing (CRST)
Training Climate Risk Management And
Scenario Analysis (CRMS) and Climate
Risk Stress Testing (CRST)
Pembekalan Sertifikasi Manajemen Risiko Efektif Pro 29 & 30 April 2025 Jakarta
Jenjang 4 April 29 & 30, 2025
Risk Management Level 4 Certification
Training
Training Mandatory: Business Continuity Internal Bank 12 Juni 2025 Jakarta
Plan (BCP) - Batch 10 June 12, 2025
Sosialisasi & Training Risk Assessment Internal Bank 24 Juli 2025 Jakarta
(RCSA, RLED, KRI) Serta Teknis June 24, 2025
Penggunaan Tools Sirisk
Sosialisasi & Training Risk Assessment
(RCSA, RLED, KRI) and Technical Guidance
on the Use of Sirisk Tools
Mandatory Training: APU PPT Batch 10 Internal Bank 13 Agustus 2025 Jakarta
August 13, 2025
Training Mandatory: Cyber Security Punggawa 18 September 2025 Jakarta
Awareness - Batch 7 Cybersecurity September 18, 2025
Pembekalan Sertifikasi Manajemen Risiko Efektif Pro 29 September 2025 Jakarta
Jenjang 5 September 29, 2025
Risk Management Level 5 Certification
Training
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 129
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Keterangan Program Pelatihan Penyelenggara Tanggal Lokasi
Remarks Training program Organizer Date Location
FGD Risk Management Internal Bank 19 September 2025 Jakarta
September 19, 2025
Sosialisasi Linkedin Learning 2025 Linkedin 9 September 2025 Jakarta
Linkedin Learning 2025 Socialization Singapore September 9, 2025
Ujian Sertifikasi Manajemen Risiko LSP LSPP 14 Oktober 2025 Jakarta
Jenjang 5 October 14, 2025
Risk Management Level 5 Certification
Sosialisasi Neo Smart Internal Bank 15 Oktober 2025 Jakarta
Neo Smart Socialization October 15, 2025
Mandatory Training: Anti Fraud Internal Bank 5 November 2025 Jakarta
Awareness - Batch 3 November 5, 2025
Mandatory Training: Penerapan Risk Internal Bank 20 November 2025 Jakarta
Management - Batch 2 November 20, 2025
Mandatory Training: Risk Management
Implementation - Batch 2
Sosialisasi Microsoft: Batch 2 Internal Bank 2 Desember 2025 Jakarta
December 2, 2025
IT Risk Training Climate Risk Management And Learning Media 13 &14 Maret 2025 Jakarta
Management Scenario Analysis (CRMS) Dan Climate Indonesia (LMI) March 13 & 14, 2025
Head Risk Stress Testing (CRST)
Sosialisasi Perusahaan: Sosialisasi PT MSIG Life 27 Maret 2025 Jakarta
Asuransi MSIG - Maret 2025 Insurance March 27, 2025
Corporate Socialization - MSIG Insurance Indonesia Tbk
– March 2025
Awareness Training of ISO/IEC 27001: 2022 Premysis 22 & 23 April 2025 Jakarta
& SOA, Risk Management Workshop Consulting April 22 & 23, 2025
Socialization - ISMS Awareness Based on Premysis 28 April 2025 Jakarta
ISO/IEC 27001:2022 Consulting April 28, 2025
Pengkinian Sertifikasi Manajemen Risiko Maisa Edukasi 29 & 30 April 2025 Jakarta
Jenjang 5 April 29 & 30, 2025
Update on Risk Management Level 5
Certification
Training Mandatory: Business Continuity Internal Bank 12 Juni 2025 Jakarta
Plan (BCP) - Batch 10 June 12, 2025
Pemantapan Sertifikasi Manajemen Risiko Maisa Edukasi 19 Juni 2026 Jakarta
Jenjang 5 June 19, 2026
Risk Management Level 5 Certification
Training
Sosialisasi & Training Risk Assessment Internal Bank 7 Juli 2025 Jakarta
(RCSA, RLED, KRI) serta Teknis July 7, 2025
Penggunaan Tools SIRISK
Sosialisasi & Training Risk Assessment
(RCSA, RLED, KRI) and Technical Guidance
on the Use of SIRISK Tools
Ujian Sertifikasi Manajemen Risiko LSP LSPP 10 Juli 2025 Jakarta
Jenjang 5 July 10, 2025
Risk Management Level 5 Certification
FGD Risk Management Internal Bank Agustus 2025 Jakarta
August 2025
130 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tinjauan Pendukung Bisnis
Business Support Overview
Keterangan Program Pelatihan Penyelenggara Tanggal Lokasi
Remarks Training program Organizer Date Location
Training Mandatory: Cyber Security Punggawa 19 September 2025 Jakarta
Awareness - Batch 10 Cybersecurity September 19, 2025
Mandatory Training: APU PPT Batch 15 Internal Bank 22 September 2025 Jakarta
September 22, 2025
Sosialisasi Linkedin Learning 2025 Linkedin 9 September 2025 Jakarta
Linkedin Learning 2025 Socialization Singapore September 9, 2025
FGD Risk Management Internal Bank 3 Oktober 2025 Jakarta
October 3, 2025
Sosialisasi Neo Smart Internal Bank 16 Oktober 2025 Jakarta
Neo Smart Socialization October 16, 2025
Training Cyber Risk Management Multimatics 22 - 23 Oktober 2025 Jakarta
October 22 – 23, 2025
Mandatory Training: Anti Fraud Internal Bank 6 November 2025 Jakarta
Awareness - Batch 5 November 6, 2025
Mandatory Training: Penerapan Risk Internal Bank 21 November 2025 Jakarta
Management - Batch 4 November 21, 2025
Mandatory Training: Risk Management
Implementation - Batch 4
Sosialisasi Microsoft: Batch 5 Internal Bank 4 Desember 2025 Jakarta
Microsoft Socialization: Batch 5 December 4, 2025
Market Leadership Communication - BNC 35th Internal Bank 9 Januari 2025 Jakarta
Liquidity Risk Anniversary January 9, 2025
Head
Training Climate Risk Management And Learning Media 13 & 14 Maret 2025 Jakarta
Scenario Analysis (CRMS) Dan Climate Indonesia (LMI) March 13 &14, 2025
Risk Stress Testing (CRST)
Sosialisasi Perusahaan: Sosialisasi PT MSIG Life 27 Maret 2025 Jakarta
Asuransi MSIG - Maret 2025 Insurance March 27, 2025
Corporate Socialization - MSIG Insurance Indonesia Tbk
– March 2025
Leadership Communication -Townhall Internal Bank 10 April 2025 Jakarta
HQ April 10, 2025
Refreshment Sertifikasi Manajemen Risiko Internal Bank 30 April 2025 Jakarta
Jenjang 5 April 30, 2025
Risk Management Level 5 Refreshment
Training Mandatory: Business Continuity Internal Bank 11 Juni 2025 Jakarta
Plan (BCP) - Batch 8 June 11, 2025
Leadership Communication: BNC Internal Bank 20 Agustus 2025 Jakarta
Townhall August 20,2025
FGD Risk Management Internal Bank 25 Agustus 2025 Jakarta
August 25,2025
Training Mandatory: Cyber Security Punggawa 19 September 2025 Jakarta
Awareness - Batch 10 Cybersecurity September 19, 2025
Mandatory Training: APU PPT Batch 15 Internal Bank 22 September 2025 Jakarta
September 22, 2025
Sosialisasi Coretax DJP Direktorat 5 November 2025 Jakarta
DJP Coretax Socialization Jendral Pajak November 5, 2025
Mandatory Training: Anti Fraud Internal Bank 6 November 2025 Jakarta
Awareness - Batch 5 November 6, 2025
Mandatory Training: Penerapan Risk Internal Bank 24 November 2025 Jakarta
Management - Batch 5 November 24, 2025
Mandatory Training: Implementation of
Risk Management - Batch 5
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 131
Page 132
Promosi dan Mutasi Promotions and Mutations
Promosi dan mutasi merupakan bagian penting Promotions and mutations are an important part
dari strategi pengelolaan SDM Perseroan. Melalui of the Company’s human resources management
kebijakan ini, karyawan memperoleh kesempatan strategy. Through this policy, employees are
untuk mengembangkan potensi melalui given the opportunity to develop their potential
penugasan baru, tantangan yang lebih besar, through new assignments, greater challenges,
serta peningkatan tanggung jawab. Kebijakan and increased responsibilities. This policy also
tersebut juga memastikan ketersediaan talenta ensures the availability of talent that aligns with
yang sesuai dengan kebutuhan organisasi. the organization’s needs.
Perseroan menerapkan kebijakan alih tugas The Company implements a job reassignment
yang mencakup promosi, mutasi, dan detasering policy that includes promotions, mutations, and
dengan tujuan: secondments with the following objectives:
1. Memberikan ruang pengembangan diri 1. To provide employees with opportunities
bagi karyawan agar memiliki pengetahuan, for self-development so they acquire
keterampilan, kompetensi, dan pengalaman the knowledge, skills, competencies, and
yang mendukung jalur karier. experience that support their career paths.
2. Menjadi sarana evaluasi kompetensi dalam 2. To s e r ve a s a m e a n s o f eva l u a t i n g
rangka menyiapkan suksesi kepemimpinan. competencies in preparation for leadership
succession.
3. Mengurangi risiko penurunan produktivitas 3. To reduce the risk of decreased productivity
akibat kejenuhan kerja. due to job burnout.
4. Memenuhi kebutuhan organisasi dalam 4. To meet the organization’s needs in fostering
membina dan mengembangkan SDM secara and developing human resources sustainably.
berkelanjutan.
Pada tahun 2025, Perseroan mencatat sebanyak In 2025, the Company recorded 39 employees
39 karyawan menerima promosi dan 370 karyawan receiving promotions and 370 employees
menjalani mutasi. Sebagai perbandingan, undergoing transfers. By comparison, in 2024
pada tahun 2024 terdapat 51 promosi dan 655 there were 51 promotions and 655 transfers, while
mutasi, sedangkan pada tahun 2023 tercatat in 2023 there were 69 promotions and 292 transfers.
69 promosi dan 292 mutasi. Penyesuaian ini These adjustments demonstrate the flexibility of the
menunjukkan fleksibilitas kebijakan Perseroan Company’s policies in supporting business needs.
dalam mendukung kebutuhan bisnis.
Rincian promosi dan mutasi karyawan selama Details of employee promotions and Mutations over
tiga tahun terakhir disajikan pada: the past three years are presented in:
Uraian
2025 2024 2023
Description
Promosi
39 51 69
Employee Promotion
Mutasi
370 655 292
Employee Transfers
Melalui penerapan kebijakan promosi dan Through the implementation of well-planned
mutasi yang terencana, Perseroan membangun promotion and transfer policies, the Company
organisasi yang adaptif, tangguh, dan siap builds an adaptive, resilient organization that is
mendukung keberlanjutan usaha. ready to support business sustainability.
132 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tinjauan Pendukung Bisnis
Business Support Overview
Fasilitas Kesehatan Healthcare Facilities
Perseroan berkomitmen menjaga kesejahteraan The Company is committed to safeguarding
karyawan melalui penyediaan fasilitas kesehatan employee well-being by providing adequate
yang memadai. Fasilitas tersebut mencakup healthcare facilities. These facilities include coverage
pembiayaan pengobatan, tindakan medis, serta for medical treatment, medical procedures, and
layanan kesehatan lainnya yang relevan dengan other healthcare services relevant to employees’
kebutuhan karyawan. Upaya ini dilakukan untuk needs. These efforts aim to create a healthy and
menciptakan lingkungan kerja yang sehat dan productive work environment.
produktif.
Selain itu, seluruh karyawan Perseroan telah Additionally, all Company employees are enrolled in
terdaftar sebagai peserta BPJS Ketenagakerjaan, the BPJS Ketenagakerjaan program, which includes
yang meliputi jaminan kecelakaan kerja, coverage for workplace accidents, old-age benefits,
jaminan hari tua, dan jaminan pensiun. Program and pension benefits. This program provides
ini memberikan perlindungan sosial yang sustainable social protection and enhances
berkelanjutan serta meningkatkan rasa aman employees’ sense of security in performing their
karyawan dalam menjalankan perannya. roles.
Melalui penyediaan fasilitas kesehatan tersebut, Through the provision of these healthcare facilities,
Perseroan menunjukkan kepedulian terhadap the Company demonstrates its commitment to
kualitas hidup karyawan sekaligus menjaga employees’ quality of life while maintaining a
keseimbangan antara kesejahteraan SDM dan balance between human resource well-being and
keberlanjutan operasional. operational sustainability.
Rencana Pengembangan SDM Tahun 2026 Human Resources Development
2026 Plan
BNC berkomitmen untuk terus mengembangkan BNC is committed to continuously developing
sumber daya manusia secara berkelanjutan human resources in a sustainable manner to
guna mendukung pencapaian rencana bisnis support the achievement of the Company’s business
dan target strategis Perseroan. Pengembangan plans and strategic targets. Human resources
SDM dirancang dengan mempertimbangkan development is designed by taking into account
dinamika eksternal, khususnya perkembangan external dynamics, particularly developments in
industri perbankan, serta tetap mengacu pada the banking industry, while remaining aligned with
kebijakan pemerintah yang berlaku. applicable government policies.
M e m asuk i tahun 2026 , Pe rse ro an te l ah Going into 2026, the Company has established a
menetapkan sejumlah rencana pengembangan number of HR development plans tailored to current
SDM yang disesuaikan dengan kondisi terkini, conditions, including:
antara lain:
1. Pemenuhan perencanaan kebutuhan tenaga 1. Fulfillment of manpower planning from both
kerja (manpower planning) dari sumber internal and external sources according to the
internal maupun eksternal sesuai rencana Bank's business plan.
bisnis Bank. 2. Development of employees through training
2. Pengembangan karyawan melalui program pro grams , e ducation , and individual
pelatihan, pendidikan, serta individual d eve lop me nt p l ans aligne d with the
development plan yang selaras dengan arah Company's strategic direction.
strategis Perseroan. 3. Fulfillment of mandator y competency
3. Pemenuhan pengembangan kompetensi development requirements as stipulated in
wajib sesuai ketentuan dan regulasi yang applicable regulations.
berlaku.
Dengan implementasi rencana tersebut, BNC With the implementation of these plans, BNC is
optimistis dapat membangun SDM yang adaptif, optimistic in its ability to build a workforce that is
inovatif, dan siap mendukung transformasi adaptive, innovative, and ready to support digital
digital serta keberlanjutan industri perbankan transformation and the sustainability of the national
nasional. banking industry.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 133
Page 134
Teknologi Informasi
Information Technology
PT Bank Neo Commerce Tbk (“BNC”)
merupakan bank berbasis digital
di Indonesia yang berkomitmen
menghadirkan layanan perbankan
yang modern, mudah diakses, dan
aman bagi nasabah. Pemanfaatan
Teknologi Informasi (“TI”) menjadi
fondasi utama Perseroan dalam
menjawab dinamika kebutuhan
nasabah yang terus berkembang
seiring percepatan transformasi digital.
Penguatan kapabilitas TI ditempatkan
sebagai prioritas strategis guna
memastikan keberlangsungan
operasional yang andal sekaligus
meningkatkan daya saing Perseroan
di tengah industri perbankan
yang semakin kompetitif. BNC
meyakini bahwa pengembangan
TI perlu dilakukan secara bertahap,
terencana, dan menyeluruh agar
mampu mendukung pertumbuhan
bisnis, merespons perubahan pasar,
serta beradaptasi dengan kemajuan
teknologi yang cepat dan dinamis.
PT Bank Neo Commerce Tbk (“BNC”)
is a digital-based bank in Indonesia
committed to providing modern,
accessible, and secure banking
services to its customers. The utilization
of Information Technology (“IT”) serves
as the Company’s primary foundation
in addressing the evolving needs of
customers amid the accelerating pace
of digital transformation.
The strengthening of IT capabilities
is considered a strategic priority to
ensure reliable operational continuity
while enhancing the Company’s
competitiveness in an increasingly
competitive banking industry.
BNC believes that IT development
must be carried out incrementally,
systematically, and comprehensively
to support business growth, respond
to market changes, and adapt to the
rapid and dynamic technological
developments.
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Tinjauan Pendukung Bisnis
Business Support Overview
Melalui penerapan TI yang didukung oleh kebijakan, Through the implementation of IT with the
prosedur, dan standar yang terarah, Perseroan support of targeted policies, procedures, and
berupaya mengoptimalkan pemanfaatan standards, the Company strives to optimize the
teknologi untuk menekan risiko operasional serta use of technology to mitigate operational risks and
meningkatkan efisiensi layanan. Inisiatif ini sejalan improve service efficiency. This initiative aligns with
dengan visi dan misi BNC dalam menyediakan BNC’s vision and mission to provide superior and
layanan perbankan digital yang unggul dan sustainable digital banking services to the public.
berkelanjutan bagi masyarakat.
Peran TI dalam Menunjang Kinerja The Role of IT in Supporting Business
Usaha Performance
Teknologi Informasi memiliki peran penting Information Technology plays a crucial role
dalam mendukung kinerja usaha dan menjaga in supporting business performance and
kelancaran operasional BNC. Implementasi TI ensuring seamless operations at BNC. Effective
yang efektif tidak hanya mendorong peningkatan IT implementation not only drives increased
produktivitas karyawan, tetapi juga memberikan employee productivity but also delivers a more
pengalaman perbankan yang lebih optimal bagi optimal banking experience for customers.
nasabah.
Sepanjang tahun 2025, Perseroan telah Throughout 2025, the Company has implemented
merealisasikan sejumlah inisiatif strategis di a number of strategic initiatives in the IT sector,
bidang TI, antara lain: including:
1. Penguatan sistem inti perbankan (Core 1. Strengthening the Core Banking System (CBS)
Banking System/CBS) melalui pengembangan through the development and improvement
dan penyempurnaan fitur pada core system of features within the core system to enhance
untuk meningkatkan akurasi pemrosesan transaction processing accuracy, operational
transaksi, stabilitas operasional, serta kesiapan stability, and the system’s readiness to support
sistem dalam mendukung pengembangan the development of digital products and
produk dan layanan digital. services.
2. Peningkatan kapabilitas aplikasi pendukung 2. Enhancement of supporting application
(Surrounding Applications & Tools) termasuk capabilities (Surrounding Applications &
penguatan tools untuk pemantauan risiko, Tools), including strengthening tools for
pencegahan fraud, serta kebutuhan reporting risk monitoring, fraud prevention, as well
dan monitoring, yang menyerap porsi terbesar as reporting and monitoring needs, which
CAPEX TI sebagai fondasi tata kelola yang lebih accounted for the largest portion of IT CAPEX
kuat dan pengambilan keputusan berbasis as the foundation for stronger governance and
data. data-driven decision-making.
3. Pengembangan infrastruktur dan jaringan 3. D e v e l o p m e n t o f i n f r a s t r u c t u r e a n d
komunikasi guna memastikan ketersediaan communication networks to ensure service
layanan (availability), kapasitas sistem, serta availability, system capacity, and reliable and
kualitas konektivitas yang andal dan konsisten consistent connectivity quality in line with
seiring pertumbuhan aktivitas dan volume the growth of digital banking activities and
transaksi perbankan digital. transaction volumes.
4. Pengembangan dan penyempurnaan Mobile 4. Development and enhancement of Mobile
Banking (Neo App) sebagai kanal utama Banking (Neo App) as the primary channel for
interaksi nasabah untuk transaksi dan layanan customer interaction in financial transactions
keuangan, dengan realisasi investasi yang and services, with ongoing investment
tetap berjalan dan menyediakan ruang implementation and room for accelerated
akselerasi pengayaan fitur serta peningkatan feature enrichment and user experience
pengalaman pengguna pada periode improvements in the coming period.
berikutnya.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 135
Page 136
5. Penguatan sistem keamanan TI dan siber 5. Strengthening IT and cybersecurity systems
melalui peningkatan investasi di atas through increased investment beyond the
rencana awal sebagai langkah mitigasi untuk initial plan as a mitigation measure to reinforce
memperkuat proteksi data dan transaksi, data and transaction protection, expand threat
memperluas pemantauan ancaman, serta monitoring, and enhance system resilience
meningkatkan ketahanan sistem terhadap against the evolving dynamics of cyberattack
dinamika risiko serangan siber yang terus risks. With a structured and sustainable
berkembang.Dengan pendekatan yang approach, BNC continues to innovate in the
terstruktur dan berkelanjutan, BNC terus IT field to maintain its position as a bank with
berinovasi di bidang TI guna mempertahankan adaptive digital services and provide the best
posisinya sebagai bank dengan layanan digital solutions for customers throughout Indonesia.
yang adaptif dan memberikan solusi terbaik
bagi nasabah di seluruh Indonesia.
Tata Kelola TI IT Governance
Perseroan secara konsisten memprioritaskan The Company consistently prioritizes infrastructure
penguatan infrastruktur dan pembaruan platform improvement and digital platform upgrades as
digital sebagai bagian dari strategi transformasi part of its digital transformation strategy. The use
digital. Pemanfaatan teknologi terkini diarahkan of cutting-edge technology is aimed at achieving
untuk mencapai tingkat skalabilitas, kinerja, dan optimal system scalability, performance, and
ketersediaan sistem yang optimal, sekaligus availability, while ensuring the Company’s
memastikan kesiapan Perseroan dalam menjawab readiness to meet evolving business needs.
kebutuhan bisnis yang terus berkembang.
Dalam memperkuat tata kelola TI, BNC To strengthen IT governance, BNC implements
menerapkan berbagai langkah strategis yang various strategic measures focused on improving
berfokus pada peningkatan efisiensi operasional operational efficiency and enhancing data and
serta penguatan perlindungan data dan sistem information system protection. These efforts aim
informasi. Upaya ini bertujuan menciptakan nilai to create added value for all stakeholders while
tambah bagi seluruh pemangku kepentingan strengthening the Company’s market position.
sekaligus memperkuat posisi Perseroan di pasar.
Sebagai bagian dari pengelolaan TI yang As part of its integrated IT management, the
terintegrasi, Perseroan memiliki Divisi IT Security Company has an IT Security & Governance
& Governance yang bertanggung jawab dalam Division responsible for coordinating the
mengkoordinasikan penyusunan, penelaahan, development, review, and periodic update of
dan pembaruan kebijakan, prosedur, serta policies, procedures, and standards within the
standar di lingkungan Direktorat TI secara berkala IT Directorate to ensure their relevance and
agar senantiasa relevan dan patuh terhadap compliance with applicable regulations. This
regulasi yang berlaku. Divisi ini juga melakukan division also oversees the implementation of IT
pengawasan atas penerapan tata kelola TI yang governance, which encompasses infrastructure,
mencakup infrastruktur, sistem aplikasi, dan application systems, and IT security by involving
keamanan TI, dengan melibatkan unit terkait other related units. These measures support
lainnya. Langkah tersebut mendukung tersedianya the provision of secure digital services through
layanan digital yang aman melalui produk dan technology-based products and transactions.
transaksi berbasis teknologi.
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IT Disruption IT Disruption
Disrupsi teknologi telah membawa perubahan Technological disruption has brought significant
signifikan pada industri perbankan dan mendorong changes to the banking industry and prompted
bank untuk beradaptasi dengan ekspektasi banks to adapt to customer expectations that
nasabah yang semakin mengutamakan increasingly prioritize service convenience and
kemudahan dan kecepatan layanan. Digitalisasi speed. The digitalization of end-to-end business
proses bisnis secara end-to-end menjadi elemen processes has become a key element in delivering
kunci dalam menghadirkan layanan yang lebih more efficient, secure, and relevant services.
efisien, aman, dan relevan.
Inovasi seperti mobile banking, chatbot, serta Innovations such as mobile banking, chatbots,
integrasi Application Programming Interface (API) and Application Programming Interface (API)
memungkinkan penyediaan layanan yang lebih integration enable the provision of more
personal dan terhubung. Di sisi lain, pemanfaatan personalized and connected services. On the
kecerdasan buatan (artificial intelligence) dan other hand, the use of artificial intelligence (AI)
analitik data memberikan nilai tambah dalam and data analytics provides added value in
memahami perilaku nasabah, mengelola risiko, understanding customer behavior, managing risk,
serta menjaga keamanan transaksi dari ancaman and safeguarding transactions against evolving
siber yang terus berkembang. cyber threats.
Perseroan secara proaktif memanfaatkan peluang The Company proactively capitalizes on
dari disrupsi teknologi dengan memperluas opportunities arising from technological disruption
digitalisasi proses bisnis secara menyeluruh. Fokus by comprehensively expanding the digitization
utama diarahkan pada peningkatan kecepatan of business processes. The primary focus is on
dan akurasi layanan, sekaligus memperkuat enhancing service speed and accuracy while
sistem keamanan informasi. Dengan tetap strengthening information security systems. By
mengedepankan tata kelola TI yang patuh prioritizing IT governance that complies with
terhadap regulasi, Perseroan memastikan regulations, the Company ensures efficient
operasional yang efisien serta mendukung operations and supports business sustainability
keberlanjutan bisnis di era transformasi digital. in the era of digital transformation.
Cybersecurity Cybersecurity
Perseroan terus memperkuat keamanan siber The Company continues to strengthen
melalui penerapan teknologi yang relevan cybersecurity through the implementation
dan tata kelola TI yang terintegrasi, termasuk of relevant technologies and integrated IT
pembentukan unit kerja khusus yang berfokus governance, including the establishment of
pada pengamanan siber. Untuk melindungi a dedicated unit focused on cybersecurity. To
infrastruktur, aplikasi, dan data, Perseroan protect infrastructure, applications, and data, the
mengimplementasikan sistem keamanan yang Company implements adequate and layered
memadai dan berlapis. security systems.
Sebagai bagian dari penguatan tersebut, BNC As part of these efforts, BNC continuously enhances
secara berkelanjutan meningkatkan kompetensi the competencies of its human resources
sumber daya manusia melalui program through training and certification programs
pelatihan dan sertifikasi di bidang keamanan related to cybersecurity. Additionally, security
siber. Selain itu, kegiatan security awareness awareness activities are routinely conducted for
juga dilaksanakan secara rutin kepada seluruh all employees to heighten vigilance regarding
karyawan guna meningkatkan kewaspadaan information security risks. All these efforts reflect
terhadap risiko keamanan informasi. Seluruh the Company’s commitment to addressing
upaya ini mencerminkan komitmen Perseroan cybersecurity challenges amidst the rapid
dalam menghadapi tantangan keamanan siber di advancement of digital technology.
tengah pesatnya perkembangan teknologi digital.
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Roadmap Perkembangan TI IT Development Roadmap
Perseroan telah menetapkan Rencana Strategis The Company has established an Information
Teknologi Informasi (RSTI) yang tertuang dalam Technology Strategic Plan (RSTI) as outlined in
Rencana Strategis Direktorat TI periode 2025- the IT Directorate’s Strategic Plan for the 2025–
2027. Rencana ini dirancang untuk mendukung 2027 period. This plan is designed to support the
transformasi digital dan percepatan pertumbuhan Company’s digital transformation and accelerate
bisnis Perseroan, yang terbagi ke dalam rencana business growth, divided into short-term and
jangka pendek dan jangka menengah sebagai medium-term plans as follows:
berikut:
1. Rencana Jangka Pendek 1. Short-Term Plan
a. Core Banking System (CBS) a. Core Banking System (CBS)
Pengembangan fitur CBS dilakukan The development of CBS features
untuk mendukung inovasi produk dan aims to support product and service
layanan, memastikan ketersediaan data innovation, ensure data availability
bagi kebutuhan operasional internal dan for internal operational needs and
nasabah, memenuhi kebutuhan regulator, customer requirements, meet regulatory
serta memudahkan integrasi dengan requirements, and facilitate integration with
sistem pendukung lainnya. other supporting systems.
b. Mobile Banking b. Mobile Banking
Penyempurnaan fitur Mobile Banking The improvement of Mobile Banking features
difokuskan pada layanan sektor Funding is focused on services in the Funding and
dan Lending, serta pengembangan layanan Lending sectors, as well as the development
tambahan yang relevan bagi nasabah of additional services relevant to individual
individu, UMKM, dan korporasi, sejalan customers, MSMEs, and corporations, in line
dengan percepatan transformasi digital with the acceleration of banking digital
perbankan. transformation.
c. Corporate Internet Banking (CIB) c. Corporate Internet Banking (CIB)
Pengembangan CIB diarahkan untuk The development of CIB is aimed at
mendukung produk dan layanan baru pada supporting new products and services in
sektor Funding dan Lending, meningkatkan the Funding and Lending sectors, improving
kualitas layanan kepada nasabah korporasi. service quality for corporate customers.
d. Open Application Programming Interface d. Open Application Programming Interface
(Open-API) (Open-API)
Penguatan platform Open-API bertujuan The reinforcement of the Open-API
membuka peluang pengembangan platform aims to open opportunities for
produk dan layanan Lending, memperluas the development of Lending products and
kerjasama dengan mitra perbankan dan services, expand collaboration with banking
UMKM, serta menghadirkan layanan yang partners and SMEs, and deliver faster, more
lebih cepat, efisien, dan terjangkau bagi efficient, and more affordable services for
nasabah korporasi dan individu. corporate and individual customers.
e. Aplikasi Pendukung (Surrounding Application) e. Surrounding Applications and Tools
dan Tools
Pengembangan aplikasi pendukung dan The development of surrounding
tools dilakukan untuk meningkatkan kinerja applications and tools is carried out to
bisnis, efisiensi operasional, pengelolaan improve business performance, operational
risiko dan fraud, serta kepatuhan terhadap efficiency, risk and fraud management,
regulasi. Dari sisi eksternal, pengembangan and regulatory compliance. Externally,
ini juga mendukung pemantauan transaksi this development also supports financial
keuangan oleh mitra bisnis. transaction monitoring by business partners.
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f. Payment System f. Payment System
Pengembangan sistem pembayaran The development of the payment system
difokuskan pada perluasan layanan is focused on expanding services that
yang terintegrasi dengan berbagai are integrated with various payment
kanal pembayaran guna memberikan channels to provide a secure, easy, and
pengalaman transaksi yang aman, mudah, fast transaction experience for customers
dan cepat bagi nasabah dan mitra Bank. and the Bank’s partners.
g. Big Data & Analytics g. Big Data & Analytics
Pengembangan platform Big Data & The development of the Big Data &
Analytics diarahkan untuk mendukung Analytics platform is aimed at supporting
pengambilan keputusan strategis dan data-driven strategic and operational
operasional berbasis data, meningkatkan decision-making, improving performance
kinerja dan daya saing, serta memastikan and competitiveness, and ensuring
ketersediaan data untuk kebutuhan data availability for regulatory reporting
pelaporan kepada regulator. requirements.
2. Rencana Jangka Menengah 2. Medium-Term Plan
a. O p t i m a l i s a s i c o s t s a v i n g u n t u k a. Optimization of cost savings to improve
meningkatkan efisiensi biaya operasional IT operational cost efficiency without
TI tanpa mengurangi kualitas layanan dan compromising service quality and
produktivitas, melalui pemanfaatan sumber productivity using the Bank's existing
daya yang dimiliki Bank; resources;
b. Pelaksanaan transfer knowledge TI secara b. Continuous implementation of IT knowledge
berkelanjutan dengan pihak ketiga guna transfer with third parties to enhance the
meningkatkan kapasitas dan kemandirian capacity and self-reliance of human
SDM dalam mendukung operasional TI; resources in supporting IT operations;
c. Pengembangan produk berbasis Artificial c. Development of Artificial Intelligence
Intelligence (AI) untuk menghadirkan (AI)-based products to deliver innovative
layanan inovatif, meningkatkan efisiensi services, improve operational efficiency,
operasional, serta memperkaya and enrich the customer experience;
pengalaman nasabah;
d. Peningkatan kapasitas infrastruktur TI, baik d. Continuous improvement of IT infrastructure
DC maupun DRC, secara berkesinambungan capacity, including Data Centers (DC)
yang mencakup perangkat keras, and Disaster Recovery Centers (DRC),
perangkat lunak, jaringan komunikasi, serta which includes hardware, software,
pemanfaatan cloud computing; communication networks, and the utilization
of cloud computing;
e. Penguatan sistem keamanan TI dan e. Continuous strengthening of IT and
siber secara berkelanjutan melalui cybersecurity systems through the
pengembangan sistem dan teknologi development of systems and technologies
yang mendukung perlindungan data, that support data protection, the
kenyamanan transaksi nasabah dan convenience of transactions for customers
mitra, kepatuhan terhadap regulasi, serta and partners, regulatory compliance, and
pemeliharaan kepercayaan nasabah. the maintenance of customer trust.
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Pengelola TI IT Directorate Pengelolaan dan pengembangan Teknologi The management and development of Information Informasi (TI) di Perseroan berada di bawah Technology (IT) within the Company are koordinasi Direktorat TI. Direktorat ini didukung coordinated by the IT Directorate. This Directorate oleh enam unit kerja yang memiliki peran strategis is supported by six units that play strategic roles dalam memastikan keandalan, efektivitas, dan in ensuring the reliability, effectiveness, and efisiensi operasional TI di lingkungan Perseroan, operational efficiency of IT within the Company, yaitu: specifically: 1. IT Operation; 1. IT Operations; 2. IT Development; 2. IT Development; 3. IT Security & Governance; 3. IT Security & Governance; 4. System Analyst; 4. System Analyst; 5. Quality Assurance; 5. Quality Assurance; 6. AI & Data Engineering 6. AI & Data Engineering Dalam menjalankan fungsinya, Direktorat TI In carrying out its functions, the IT Directorate menerapkan prinsip Segregation of Duties applies the Segregation of Duties (SOD) principle (SOD) guna memastikan adanya pemisahan to ensure the separation of authority, reporting kewenangan, alur pelaporan, dan tanggung jawab lines, and responsibilities within each IT function. di setiap fungsi TI. Penerapan prinsip ini bertujuan The application of this principle aims to maintain menjaga akurasi, meningkatkan pengendalian accuracy, enhance internal controls, and create internal, serta menciptakan tata kelola TI yang a more structured and reliable IT governance lebih terstruktur dan andal. framework. Hingga akhir tahun 2025, Perseroan didukung By the end of 2025, the Company is be supported oleh 77 personel TI. Setiap unit kerja dipimpin by 77 IT personnel. Each work unit is led by a Division oleh Kepala Divisi dan/atau Kepala Function Head and/or Function Head who possesses yang memiliki kompetensi serta pengalaman adequate competence and experience, thereby yang memadai, sehingga mampu mendukung enabling effective and efficient IT management pengelolaan TI secara efektif dan efisien sesuai in line with the Company’s business needs. dengan kebutuhan bisnis Perseroan. Investasi dan Kegiatan TI Tahun 2025 IT Investments and Activities in 2025 Sepanjang tahun 2025, BNC memprioritaskan Throughout 2025, BNC prioritizes the strengthening penguatan kapabilitas teknologi informasi sebagai of information technology capabilities as a pilar utama dalam membangun perbankan digital key pillar in building a reliable, secure, and yang andal, aman, dan berkelanjutan. Investasi sustainable digital banking system. IT investments TI diarahkan secara strategis untuk memastikan are strategically directed to ensure service kelancaran layanan, meningkatkan efektivitas continuity, enhance risk control effectiveness, and pengendalian risiko, serta memperkuat kesiapan strengthen system readiness to support product sistem dalam mendukung ekspansi produk dan expansion and the increasingly dynamic growth pertumbuhan aktivitas transaksi yang semakin of transaction activities. dinamis. 140 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Highlight Kinerja Investasi TI 2025 IT Investmentp Performance Highlights of 2025
• CAPEX TI: Rp49,79 miliar (59% dari anggaran) • IT CAPEX: Rp49.79 billion (59% of the budget)
• OPEX TI: Rp16,92 miliar (80% dari anggaran) • IT OPEX: Rp16.92 billion (80% of the budget)
Fokus Strategis Pemanfaatan Investasi Strategic Focus of Investment Utilization
• Penguatan fondasi sistem inti (core system • Core system strengthening
strengthening)
• Pengembangan tools pendukung operasional • Development of operational and business
dan bisnis support tools
• Peningkatan kapabilitas pengelolaan risiko • Enhancement of risk management and internal
dan kontrol internal control capabilities
• Penguatan keamanan siber dan ketahanan • Strengthening of cybersecurity and system
sistem (cyber resilience) resilience (cyber resilience)
• Peningkatan kesiapan sistem untuk mendukung • Improving system readiness to support product
ekspansi produk dan transaksi expansion and transactions
Realisasi ini mencerminkan pendekatan investasi This realization reflects a prudent and measured
yang prudent dan terukur, dengan penekanan investment approach, with an emphasis on the
pada kualitas penguatan infrastruktur digital quality of digital infrastructure strengthening as
sebagai enabler utama pertumbuhan Perseroan the primary enabler of the Company’s sustainable
yang berkelanjutan. growth.
Area Prioritas CAPEX TI 2025 IT CAPEX Priority Areas in 2025
Berikut fokus utama realisasi CAPEX TI Perseroan: The following are the main focuses of the
Company’s IT CAPEX implementation:
1. Surrounding Application & Tools (Prioritas Tools 1. Surrounding Applications & Tools (Priority
Pendukung) Support Tools)
• Realisasi Rp22,13 miliar (66% dari budget) • Realized Rp22.13 billion (66% of budget)
• Pembayaran terealisasi Rp7,29 miliar • Realized payments: Rp7.29 billion
Makna strategis: Strategic meaning:
Investasi ini mencerminkan fokus Perseroan This investment reflects the Company’s focus
dalam memperkuat supporting tools yang on strengthening supporting tools that are
krusial bagi operasional bank dengan layanan crucial for the operations of a bank with digital
digital, termasuk: services, including:
• pemantauan risiko dan indikasi fraud, • risk monitoring and fraud detection,
• kebutuhan reporting dan dashboard kontrol, • reporting needs and control dashboards,
• tools pendukung efisiensi proses internal. • tools supporting internal process efficiency.
2. Infrastruktur & Jaringan Komunikasi (Memperkuat 2. Infrastructure & Communication Networks
Fondasi Layanan) (Strengthening the Service Foundation)
• Realisasi Rp15,03 miliar (77% dari budget) • Realized: Rp15.03 billion (77% of the budget)
• Pembayaran terealisasi Rp11,96 miliar • Realized payments: Rp11.96 billion
Makna strategis: Strategic meaning:
Penguatan infrastruktur dan jaringan dilakukan The strengthening of infrastructure and
untuk memastikan: networks is carried out to ensure that:
• ketersediaan layanan (availability) tetap • service availability remains stable,
stabil,
• kapasitas sistem memadai untuk beban • system capacity is adequate for transaction
transaksi, loads,
• kualitas pengalaman nasabah (user • the quality of the customer experience (user
experience) lebih konsisten. experience) is more consistent.
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3. Core Banking System (CBS) (Penyempurnaan 3. Core Banking System (CBS) (Core System
Sistem Inti) Enhancement)
• Realisasi Rp7,63 miliar (76% dari budget) • Realized Rp7.63 billion (76% of the budget)
• Pembayaran terealisasi Rp4,89 miliar • Realized payments: Rp4.89 billion
Makna strategis: Strategic meaning:
Penguatan CBS menjadi bagian penting dalam The strengthening of the CBS is a critical
menjaga: component to maintain:
• ketepatan pemrosesan transaksi, • the accuracy of transaction processing,
• reliabilitas sistem inti, • the reliability of the core system,
• kesiapan sistem mendukung produk dan • the system’s readiness to support product
ekspansi layanan digital. offerings and digital service expansion.
4. Mobile Banking (Neo App) (Masih Punya Ruang 4. Mobile Banking (Neo App) (Still Has Potential
Akselerasi) for Acceleration)
• Realisasi Rp3,53 miliar (27% dari budget) • Realized: Rp3.53 billion (27% of budget)
• Pembayaran terealisasi Rp3,17 miliar • Realized payments: Rp3.17 billion
Makna strategis: Strategic meaning:
Hal ini mengindikasikan bahwa pengembangan This indicates that front-end channel
kanal front-end tetap berjalan, namun masih development is still ongoing, but there is still
terdapat ruang eksekusi untuk: room for improvement in terms of:
• pengayaan fitur, • feature enrichment,
• peningkatan stabilitas dan performa • enhancing application stability and
aplikasi, performance,
• akselerasi strategi penguatan engagement • accelerating engagement-strengthening
di tahun berikutnya. strategies in the coming year.
5. Sistem Keamanan TI & Siber (Meningkat di atas 5. IT & Cybersecurity Systems (Exceeding
Proyeksi) Projections)
• Realisasi Rp1,46 miliar • Realized: Rp1.46 billion
• Pembayaran teralisasi Rp2,69 miliar • Realized payments of Rp2.69 billion
Makna strategis: Strategic meaning:
Realisasi yang lebih tinggi dari rencana awal A higher-than-planned realization reflects the
mencerminkan keputusan Perseroan untuk Company’s decision to address actual on-the-
merespons kebutuhan nyata di lapangan, ground needs, particularly:
terutama:
• meningkatnya kompleksitas ancaman • the increasing complexity of cyber threats,
siber,
• tuntutan penguatan kontrol keamanan, • demands for strengthened security controls,
• kebutuhan peningkatan proteksi data dan • the need to enhance protection of customer
transaksi nasabah. data and transactions.
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Highlight Utama TI 2025 Key IT Highlights of 2025
• Menguatkan fondasi digital banking melalui • Strengthening the foundation of digital banking
investasi infrastruktur, tools, dan core system. through investments in infrastructure, tools,
• Memperkuat kontrol risiko & fraud melalui and core systems.
pengembangan surrounding applications • Strengthening risk and fraud controls through
dan monitoring. the development of surrounding applications
• Meningkatkan ketahanan keamanan siber, and monitoring.
termasuk penguatan kebutuhan di atas • Enhancing cybersecurity resilience, including
proyeksi awal. addressing needs exceeding initial projections.
• Menjaga ruang akselerasi ke depan, khususnya • Maintaining room for future acceleration,
untuk pengembangan Neo App dan inisiatif particularly for the development of the Neo
digital lanjutan 2026. App and ongoing digital initiatives in 2026.
Rencana Pengembangan TI Tahun 2026 IT Development Plan for 2026
Memasuki 2026, Perseroan menyiapkan Heading into 2026, the Company is preparing for
pengembangan TI yang lebih agresif namun more aggressive yet prudent IT development, with
tetap prudent, dengan pendekatan yang an approach that combines the monetization of
menggabungkan monetisasi layanan digital dan digital services with strengthened governance
penguatan governance serta keamanan. and security.
Akselerasi Transformasi Digital melalui Accelerating Digital Transformation
Penguatan Infrastruktur, Pertumbuhan, through Infrastructure Strengthening,
dan Pengendalian Risiko Growth, and Risk Management
Memasuki tahun 2026, BNC menetapkan arah Moving into 2026, BNC has established a structured
strategis teknologi informasi yang terstruktur strategic direction for information technology
dalam tiga pilar utama, yaitu penguatan sistem centered on three main pillars: strengthening core
inti, akselerasi pertumbuhan digital melalui Neo systems, accelerating digital growth through the
App, serta peningkatan kapabilitas pengelolaan Neo App, and enhancing risk management and
risiko dan kepatuhan. Strategi ini dirancang untuk compliance capabilities. This strategy is designed
mendukung ekspansi bisnis yang berkelanjutan, to support sustainable, adaptive, and controlled
adaptif, dan tetap terkendali. Fokus Strategis TI business expansion. 2026 IT Strategic Focus:
2026:
Pilar 1 — Core & Digital Core Banking (Alphabit & Pillar 1 — Core & Digital Core Banking (Alphabit &
iCore) iCore)
Pengembangan difokuskan pada peningkatan The development focuses on enhancing core
kapabilitas sistem inti guna mendukung efisiensi system capabilities to support operational
dan keandalan operasional: efficiency and reliability:
• Upgrade CBS Alphabit • Upgrade of the Alphabit Core Banking System
(CBS)
a. Pengaturan grace period sebelum dormant a. Implementation of a grace period before a
fee dormant fee is applied
b. Pemisahan General Ledger (GL) untuk b. Separation of the General Ledger (GL) for
incoming transfer incoming transfers
• Upgrade iCore untuk penguatan fitur loan & • iCore upgrade to strengthen loan & deposit
deposit: features:
a. repayment plan, a. repayment plan,
b. write-off conversion, b. write-off conversion,
c. auto close rekening saldo 0, c. auto close of zero balance accounts,
d. tenor hingga 60 bulan, d. tenor up to 60 months,
e. penguatan reporting cabang (RAK/neraca). e. enhanced branch reporting (RAK/balance
sheet).
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Pilar 2 — Neo App (Mobile Banking) sebagai Growth Pillar 2 — Neo App (Mobile Banking) as the Growth
Engine Engine
Roadmap 2026 menempatkan Neo App sebagai The 2026 Roadmap positions the Neo App as the
pusat pertumbuhan bisnis melalui: center of business growth through:
1. Monetisasi & transaksi 1. Monetization & transactions
• PengembanganBNPL sebagai source of • Development of BNPL as a source of fund
fund transaksi QRIS in QRIS transactions
• Penguatan QRIS (CPM/TTS/cross-border) • Strengthening of QRIS (CPM/TTS/cross-
border)
•Pengembangan fitur kartu debit GPN dan • Development of GPN debit card features
integrasi kanal pembayaran lain and integration of other payment channels
2. Penguatan DPK & value-added services 2. Strengthening Third-Party Funds & value-
added services
• deposito diskonto & tiering • Discounted deposits & tiering
• bancassurance digital phase 2 • digital bancassurance phase 2
• digital gold (penukaran ke fisik) • digital gold (redemption for physical gold)
• top up BCA Flazz • top up BCA Flazz
• akses obligasi pasar sekunder • access to secondary market bonds
3. Engagement & loyalty 3. Engagement & loyalty
• Pengembangan loyalty points • Development of loyalty points
• Pembaruan skema membership • Updates to the membership scheme
• Penyediaan tools promosi dan tracking • Provision of promotional tools and app
aplikasi tracking
Pilar 3 — Risk, Fraud, Monitoring & Compliance Tools Pillar 3 — Risk, Fraud, Monitoring & Compliance Tools
Penguatan sistem pengendalian untuk Strengthening control systems to support healthy
mendukung pertumbuhan digital yang sehat and controlled digital growth:
dan terkendali:
• Implementasi Collection Management System • Implementation of an integrated Collection
terintegrasi (WhatsApp & autodial) Management System (WhatsApp & autodial)
• Pengembangan Behaviour Monitoring System • Development of a Behavior Monitoring System
• Penyempurnaan Fraud Detection System fase 2 • Phase 2 enhancement of the Fraud Detection
System
• Monitoring GWM terintegrasi dengan BI-RTGS • Integrated GWM monitoring with BI-RTGS
• Implementasi Audit Management System (Neo • Implementation of the Audit Management
Smart/CACM) System (Neo Smart/CACM)
• Pelaksanaan audit independen sistem • Conducting independent audits of payment
pembayaran (PSP) systems (PSP)
• Peningkatan keamanan TI dan monitoring tools • Enhancing IT security and monitoring tools
• Penguatan project management tools • Strengthening project management tools
Secara keseluruhan, ketiga pilar ini mencerminkan Overall, these three pillars reflect BNC’s balanced
pendekatan BNC yang seimbang antara akselerasi approach between accelerating digital innovation
inovasi digital dan penguatan tata kelola, sehingga and strengthening governance, thereby enabling
mampu menciptakan pertumbuhan yang sustainable growth while maintaining stakeholder
berkelanjutan sekaligus menjaga kepercayaan trust.
pemangku kepentingan.
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Tinjauan Pendukung Bisnis
Business Support Overview
Adapun, dalam menjaga privasi dan keamanan Furthermore, to safeguard customer data privacy
data nasabah, Perseroan telah menerapkan and security, the Company has implemented
beberapa hal terhadap SDM, yaitu antara lain: several measures regarding its human resources,
• Memiliki ketentuan internal formal terkait including:
dengan Pelindungan Data Pribadi dan • Establishing formal internal regulations
Keamanan Informasi yang ditetapkan oleh regarding Personal Data Protection and
pihak Manajemen serta melakukan pengkinian Information Security set by Management and
secara berkala sesuai dengan ketentuan yang updating them periodically in accordance with
berlaku. applicable regulations.
• SDM berkewajiban untuk mematuhi ketentuan • Human resources are obligated to comply with
Ketentuan tersebut these regulations
• Menandatangani Pakta Integritas dan Non • Signing an Integrity Pact and a Non Disclosure
Disclosure Agreement (NDA) yang mengatur Agreement (NDA) governing the obligation to
kewajiban menjaga data dan komitmen safeguard data; this commitment remains
ini berlaku selama masa kerja dan setelah in effect during employment and after the
hubungan kerja berakhir. employment relationship ends.
• Mengikuti pelatihan security awareness • Participating in periodic security awareness
program secara berkala termasuk program training, including data protection,
perlindungan data, simulasi phishing dan phishing simulations, and social engineering.
social engineering
• Menggunakan akses sistem hanya sesuai • Using system access only in accordance with
tugas dan kewenangan dengan menerapkan duties and authority by implementing least
mekanisme least privilege dan Segregation of privilege and Segregation of Duties (SOD)
Duties (SOD) mechanisms
• Dilakukan review user akses serta monitoring • Conducting periodic reviews of user access
aktivitas pengguna secara berkala. and monitoring user activities.
• Melaporkan indikasi insiden, pelanggaran, • Reporting indications of incidents, violations, or
atau potensi kebocoran data secara segera potential data breaches as soon as possible
mungkin ke tim terkait to the relevant team
• Setiap kelalaian atau pelanggaran keamanan • Any negligence or data security violation will
data akan dikenakan sanksi disiplin sesuai be subject to disciplinary action in accordance
dengan ketentuan yang berlaku with applicable regulations
Perseroan berkomitmen memastikan SDM The Company is committed to ensuring that
memahani dan menjaga privasi dan keamanan its personnel understand and safeguard
data nasabah melalui penerapan kebijakan yang customer data privacy and security through
tegas, peningkatan kompetensi berkelanjutan, the implementation of strict policies, continuous
pengendalian akses yang ketat, pengawasan competency development, strict access controls,
aktivitas, serta penegakan sanksi yang konsisten. activity monitoring, and consistent enforcement
of sanctions.
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Analisis dan Pembahasan
Manajemen
Management Discussion and Analysis
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Management Analysis and Discussion
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Tinjauan Makroekonomi Macroeconomic Overview Sampai akhir tahun 2025, lanskap ekonomi As of the end of 2025, the global economic global masih diwarnai dinamika yang kompleks landscape remained characterized by complex seiring meningkatnya ketidakpastian, baik dari dynamics amid heightened uncertainty, both sisi pertumbuhan maupun inflasi. Pergerakan in terms of growth and inflation. International pasar keuangan internasional dipengaruhi oleh financial market movements were influenced by perubahan kebijakan tarif perdagangan, tekanan shifts in trade tariff policies, inflationary pressures inflasi di Amerika Serikat yang sempat melampaui in the United States that temporarily exceeded target, serta pelemahan sejumlah indikator targets, and the weakening of several labor ketenagakerjaan. Selain itu, ketegangan geopolitik market indicators. In addition, geopolitical tensions di beberapa kawasan, termasuk Timur Tengah, in various regions, including the Middle East, tetap menjadi risiko yang berpotensi menghambat continued to pose risks that could hinder global pemulihan ekonomi global dan mengganggu economic recovery and disrupt supply chains, rantai pasokan sehingga mendorong kenaikan thereby driving commodity price increases and harga komoditas dan tekanan inflasi. inflationary pressures. Perlambatan pertumbuhan ekonomi terjadi Economic growth deceleration was observed secara luas di berbagai negara utama, baik across major economies, both advanced and maju maupun berkembang, seperti Amerika emerging, including the United States, the United Serikat, Inggris, kawasan Eropa, dan Tiongkok, Kingdom, Europe, and China, albeit with varying meskipun dengan derajat perlambatan yang degrees. From an inflation perspective, pressures berbeda-beda. Dari sisi inflasi, tekanan masih remained relatively high in the United States and relatif tinggi di Amerika Serikat dan Eropa, Europe, while the United Kingdom showed more sementara Inggris cenderung lebih stabil dan stability and China continued to face deflationary Tiongkok masih dibayangi risiko deflasi walaupun risks despite early signs of improving domestic mulai menunjukkan tanda perbaikan permintaan demand. In response, global monetary authorities domestik. Menyikapi kondisi tersebut, otoritas generally adopted a more cautious stance; the moneter global cenderung mengambil langkah Federal Reserve lowered its benchmark interest lebih hati-hati; The Federal Reserve menurunkan rate by 25 basis points to the range of 4.00%– suku bunga acuannya sebesar 25 basis poin ke 4.25%, while several other central banks opted to kisaran 4,00%–4,25%, sedangkan sejumlah bank maintain rates while adjusting their policy mix in sentral lain memilih mempertahankan suku bunga line with domestic conditions. sambil menyesuaikan bauran kebijakan dengan kondisi domestik masing-masing. 148 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Di tengah ketidakpastian global, perekonomian Amid global uncertainty, Indonesia’s economy
Indonesia tetap menunjukkan ketahanan yang continued to demonstrate solid resilience. In the
baik. Pada Triwulan IV‑2025, pertumbuhan ekonomi fourth quarter of 2025, Indonesia’s economic
Indonesia tercatat sebesar 5,39% (yoy), lebih tinggi growth reached 5.39% (yoy), higher than 5.04%
dibandingkan Triwulan III‑2025 yang sebesar (yoy) in the third quarter of 2025 and above the
5,04% (yoy) dan di atas capaian periode yang level recorded in the same period of the previous
sama tahun sebelumnya. Secara keseluruhan, year. Overall, Indonesia’s economy grew by
ekonomi Indonesia sepanjang 2025 tumbuh approximately 5.11% in 2025, improving from 5.03%
sekitar 5,11%, meningkat dibandingkan 5,03% pada in 2024 and representing one of the highest growth
2024 dan menjadi salah satu tingkat pertumbuhan rates since 2022. This performance was primarily
tertinggi sejak 2022. Kinerja ini ditopang terutama supported by strong household consumption,
oleh konsumsi rumah tangga yang tetap kuat, inflation maintained within the target range, and
inflasi yang terjaga dalam rentang sasaran, serta positive contributions from exports and investment,
kontribusi positif ekspor dan investasi, termasuk including growth in Gross Fixed Capital Formation
pertumbuhan Pembentukan Modal Tetap Bruto (GFCF) across various sectors.
(PMTB) di berbagai sektor.
Dari sisi stabilitas harga, inflasi IHK pada Desember From a price stability perspective, the Consumer
2025 tercatat sekitar 2,92% (yoy), masih berada Price Index (CPI) inflation in December 2025 was
dalam kisaran target Bank Indonesia 2,5%-3,1%. recorded at approximately 2.92% (yoy), remaining
Bank Indonesia mempertahankan BI Rate pada within Bank Indonesia’s target range of 2.5%-3.1%.
level 4,75% hingga akhir 2025 sebagai bagian Bank Indonesia maintained the BI Rate at 4.75%
dari bauran kebijakan moneter untuk menjaga throughout 2025 as part of its monetary policy mix
stabilitas nilai tukar dan inflasi sekaligus to safeguard exchange rate and inflation stability
mendukung momentum pertumbuhan ekonomi while supporting domestic economic growth
domestik. Kombinasi ketahanan permintaan momentum. The combination of resilient domestic
domestik, inflasi yang terkendali, dan kebijakan demand, controlled inflation, and prudent
moneter yang hati-hati menjadi fondasi penting monetary policy formed a strong foundation
bagi stabilitas makroekonomi Indonesia di tengah for Indonesia’s macroeconomic stability amid
tekanan eksternal. external pressures.
Ketahanan ekonomi domestik juga tercermin pada Domestic economic resilience was also reflected in
sektor perbankan yang tetap solid hingga akhir the banking sector, which remained solid through
2025. Pertumbuhan kredit perbankan nasional the end of 2025. National banking credit growth
sepanjang 2025 tercatat sekitar 9,6% (yoy), sedikit reached approximately 9.6% (yoy) in 2025, slightly
melambat dibandingkan pertumbuhan sekitar moderating from around 10.4% (yoy) in 2024, yet still
10,4% (yoy) pada 2024 namun masih menunjukkan indicating a healthy expansion trend. Credit growth
tren ekspansi yang sehat. Peningkatan penyaluran was primarily driven by corporate segments and
kredit terutama didorong oleh segmen korporasi productive sectors such as manufacturing, mining,
dan sektor-sektor produktif seperti industri and housing financing, supported by sustained
pengolahan, pertambangan, dan pembiayaan household consumption. On the funding side, Third
kepemilikan rumah tinggal, dengan dukungan Party Funds (TPF) in the banking industry grew
konsumsi rumah tangga yang tetap kuat. Dari strongly by approximately 13.8% (yoy) by the end
sisi pendanaan, Dana Pihak Ketiga (DPK) industri of 2025, compared to around 7–8% (yoy) in the
perbankan tumbuh kuat sekitar 13,8% (yoy) hingga previous year, reflecting continued strong public
akhir 2025, meningkat dibandingkan kisaran confidence in the national banking system.
pertumbuhan sekitar 7–8% (yoy) pada tahun
sebelumnya dan mencerminkan kepercayaan
masyarakat yang tetap tinggi terhadap perbankan
nasional.
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Kondisi likuiditas perbankan secara agregat Overall banking liquidity conditions remained berada pada level yang memadai dan jauh di adequate and well above regulatory minimum atas ketentuan minimum regulator, tercermin thresholds, as reflected in key liquidity ratios such dari rasio-rasio likuiditas utama seperti AL/NCD as AL/NCD and AL/DPK, which consistently stayed dan AL/DPK yang tetap berada di atas threshold above OJK thresholds. While detailed figures for OJK. Sementara angka detail AL/NCD dan AL/DPK AL/NCD and AL/DPK as of December 2025 are per Desember 2025 masih menunggu publikasi still pending official publication in the Q4 2025 resmi LSPI Triwulan IV‑2025, data hingga Triwulan Indonesian Banking Statistics (LSPI), data up to Q3 III‑2025 menunjukkan rasio AL/NCD sekitar 130% 2025 indicated AL/NCD of approximately 130% and dan AL/DPK sekitar 29%, menegaskan kelonggaran AL/DPK of around 29%, underscoring ample system likuiditas sistem perbankan. Di sisi permodalan, liquidity. From a capital perspective, the Capital rasio kecukupan modal (CAR) industri perbankan Adequacy Ratio (CAR) of the national banking nasional bertahan di kisaran 26% hingga akhir industry remained at around 26% through the 2025, mencerminkan struktur permodalan yang end of 2025, reflecting a strong capital structure kuat dan memberikan bantalan yang memadai and sufficient buffers against potential increases terhadap potensi peningkatan Aset Tertimbang in Risk-Weighted Assets (RWA). Menurut Risiko (ATMR). Kualitas aset perbankan juga menunjukkan Banking asset quality also continued to improve. perbaikan berkelanjutan. Hingga menjelang Toward the end of 2025, the industry’s gross akhir 2025, rasio kredit bermasalah (NPL) gross Non-Performing Loan (NPL) ratio stood at around industri berada di kisaran 2,0–2,1%, sementara 2.0%–2.1%, with net NPL at approximately 0.8%, NPL net sekitar 0,8%, yang menunjukkan bahwa indicating that credit risk remained well controlled risiko kredit tetap terkendali di tengah pemulihan amid ongoing economic recovery. This positive aktivitas ekonomi. Tren positif kualitas aset ini turut trend was also observed in the Rural Banks (BPR) tercermin pada segmen Bank Perekonomian and Sharia Rural Banks (BPRS) segments, which Rakyat (BPR) dan Bank Pembiayaan Rakyat continued to record growth in third-party funds Syariah (BPRS) yang tetap mencatatkan and credit/financing, albeit at a more moderate pertumbuhan dana pihak ketiga dan penyaluran pace and accompanied by rising NPL levels in kredit/pembiayaan, meskipun lebih moderat dan certain segments that require strengthened risk disertai peningkatan rasio kredit/pembiayaan mitigation measures. bermasalah di beberapa segmen yang perlu diantisipasi melalui penguatan mitigasi risiko. Secara keseluruhan, ketahanan ekonomi nasional, Overall, the resilience of the national economy, stabilitas sektor perbankan, dan respons kebijakan the stability of the banking sector, and adaptive moneter yang adaptif menjadi pilar utama monetary policy responses served as key pillars dalam menjaga momentum pertumbuhan in maintaining Indonesia’s growth momentum Indonesia di tengah tekanan global sepanjang amid global pressures throughout 2025. These 2025. Kondisi ini memberikan ruang bagi industri conditions provide room for the banking industry, perbankan, termasuk PT Bank Neo Commerce including PT Bank Neo Commerce Tbk, to continue Tbk, untuk terus mengembangkan bisnis secara developing its business sustainably while berkelanjutan dengan tetap mengedepankan upholding prudential principles and sound risk prinsip kehati-hatian dan manajemen risiko management. Stable macroeconomic conditions yang prudent. Stabilitas makroekonomi yang were also reflected in the Company’s performance, terjaga juga tercermin dalam kinerja Perseroan which showed significant improvement, including yang menunjukkan perbaikan signifikan, the achievement of net profit of approximately antara lain melalui pencapaian laba bersih Rp565.7 billion in 2025, along with strengthened sekitar Rp565,7 miliar pada tahun 2025 serta capital fundamentals and operational efficiency. penguatan fundamental permodalan dan efisiensi operasional. 150 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Tinjauan Makro Segmen Industri Perbankan
Macroeconomic Overview of the Banking Industry Segment
Hingga akhir 2025, industri perbankan nasional As of the end of 2025, the national banking industry
mempertahankan ketahanan yang kuat di tengah maintained strong resilience amid external
tekanan eksternal, tercermin dari profil risiko yang pressures, as reflected in well-controlled risk
terkendali, permodalan yang solid, dan likuiditas profiles, solid capitalization, and ample liquidity.
yang melimpah. Pertumbuhan kredit sekitar 9,6% Credit growth of approximately 9.6% (yoy) and
(yoy) dan DPK sekitar 13,8% (yoy) menunjukkan Third Party Funds (TPF) growth of around 13.8%
bahwa fungsi intermediasi tetap berjalan, (yoy) indicate that the intermediation function
dengan porsi yang meningkat pada sektor-sektor continued to operate effectively, with an
produktif dan korporasi. Pertumbuhan DPK yang increasing share allocated to productive sectors
lebih tinggi dibandingkan kredit mencerminkan and corporate financing. The higher growth of
pendekatan yang lebih hati-hati dalam mengelola TPF compared to credit reflects a more prudent
ekspansi dan risiko, sekaligus memperkuat basis approach in managing expansion and risks, while
pendanaan domestik perbankan. strengthening the domestic funding base of the
banking industry.
Profil risiko industri berada pada level yang The industry’s risk profile remained well managed,
terkelola dengan baik, dengan rasio NPL gross with gross NPL ratios in the range of 2.0%–2.1%,
di kisaran 2,0–2,1% dan NPL net sekitar 0,8%, serta net NPL around 0.8%, and Loan at Risk (LaR)
rasio Loan at Risk (LaR) yang relatif stabil di bawah ratios relatively stable below 9%. Meanwhile,
9%. Sementara itu, rasio CAR industri di kisaran 26% the industry’s CAR ratio at around 26% and
dan indikator likuiditas utama yang berada jauh key liquidity indicators well above regulatory
di atas ketentuan minimum menunjukkan ruang minimums indicate sufficient capacity for banks
yang cukup bagi bank untuk menyerap potensi to absorb potential shocks while continuing to
guncangan dan tetap mendukung pertumbuhan support selective credit growth.
kredit secara selektif.
Bagi Bank Neo Commerce, dinamika dan peluang For Bank Neo Commerce, the dynamics and
di industri perbankan tersebut menjadi pijakan opportunities within the banking industry
untuk memperkuat strategi bisnis yang adaptif serve as a foundation to strengthen adaptive
dan berkelanjutan, antara lain dengan menjaga and sustainable business strategies, including
disiplin pengelolaan likuiditas, memperluas basis maintaining disciplined liquidity management,
pendanaan dana murah, serta mendorong exp anding low-cost funding b ase, and
penyaluran kredit secara selektif dengan fokus encouraging selective credit distribution
pada kualitas aset. Transformasi digital yang with a focus on asset quality. The Company’s
dijalankan Perseroan turut menjadi faktor penting ongoing digital transformation also plays a key
dalam peningkatan efisiensi operasional dan role in enhancing operational efficiency and
daya saing di tengah tekanan margin dan competitiveness amid margin and profitability
profitabilitas yang dialami sektor perbankan pressures faced by the banking sector. With this
secara umum. Dengan fondasi tersebut, foundation, the Company strives to maintain a
Perseroan berupaya menjaga keseimbangan balance between business growth, asset quality,
antara pertumbuhan bisnis, kualitas aset, dan and long-term performance sustainability amid
keberlanjutan kinerja jangka panjang di tengah evolving macroeconomic and industry dynamics.
dinamika makroekonomi dan industri yang terus
berkembang.
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Tinjauan Operasi Per Segmen Usaha Operational Overview per Business Segment Dalam menjalankan kegiatan usahanya, In conducting its business operations, the Perseroan mengelompokkan aktivitas perbankan Company categorizes its banking activities into ke dalam tiga lini bisnis utama, yaitu segmen three main business lines: loan segment, third- perkreditan, segmen penghimpunan dana pihak party deposit segment, and treasury segment. ketiga, dan segmen tresuri. Pengelompokan ini This categorization aims to support performance bertujuan untuk mendukung pengelolaan kinerja management to be more focused, measurable, yang lebih terfokus, terukur, dan selaras dengan and aligned with the Company’s business strategy. strategi bisnis Perseroan. Uraian kinerja masing- A description of each segment’s performance is masing segmen disampaikan sebagai berikut. provided below. 152 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Segmen Perkreditan Loan Segment
Kegiatan perkreditan Perseroan terbagi ke dalam The Company’s lending activities are divided into
lima kategori utama, yang meliputi: five main categories, which include:
1. Kredit konsumsi; 1. Consumer loans;
2. Kredit modal kerja; 2. Working capital loans;
3. Kredit rekening koran; 3. Demand loans;
4. Kredit karyawan. 4. Employee loans.
Rincian saldo kredit yang disalurkan Perseroan Details of the loan balances disbursed by the
pada tahun 2025 dan 2024 disajikan dalam tabel Company in 2025 and 2024 are presented in the
berikut: following table:
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Jenis Kredit Increase (Decrease)
2025 2024
Type of Loans Nominal Persentase
Nominal Percentage (%)
Konsumsi 5.571.758 6.208.477 (636.719) -10,26%
Consumption
Modal Kerja 1.364.512 2.558.847 (1.194.335) -46,67%
Working Capital
Pinjaman Rekening Koran 47.690 39.456 8.234 20,87%
Demand Loan
Karyawan 8.572 15.172 (6.600) -43,50%
Employees
Investasi 190.048 194 189.854 97862,89%
Investment
Jumlah 7.182.580 8.822.146 (1.639.556) -18,58%
Total
Pada tahun 2025, total Kredit yang Diberikan In 2025, total Loans were Rp7,182 billion, down from
tercatat sebesar Rp7.182 miliar, menurun Rp8,822 billion in 2024. This decline is in line with the
dibandingkan realisasi tahun 2024 sebesar Bank’s efforts to improve credit risk management
Rp8.822 miliar. Penurunan ini sejalan dengan for both new and existing debtors. These efforts
langkah Bank dalam memperkuat penerapan encompass improvements in the quality of risk
manajemen risiko kredit terhadap debitur baru assessment during the loan application process,
maupun debitur eksisting. Upaya tersebut meliputi continuous monitoring of the quality of earning
peningkatan kualitas risk assessment pada proses assets and the adequacy of impairment reserves,
pengajuan kredit, pemantauan berkelanjutan atas strengthening of collection actions, and the write-
kualitas aset produktif dan kecukupan cadangan off of non-performing debtors.
kerugian penurunan nilai, penguatan aktivitas
collection, serta pelaksanaan hapus buku atas
debitur dengan kualitas kredit tidak lancar.
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Kredit yang Diberikan berdasarkan Loans by Economic Sector
Sektor Ekonomi
Rincian Kredit yang Diberikan berdasarkan sektor Details of loans granted by economic sector in
ekonomi untuk tahun 2025 dan 2024 disajikan 2025 and 2024 are presented in the following table:
dalam tabel berikut:
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Increase (Decrease)
Jenis Kredit
2025 2024 Persentase
Type of Loans Nominal
Percentage
Nominal
(%)
Rumah tangga 5.594.850 6.223.662 (628.812) -10,10%
Household
Real estate, usaha persewaan dan jasa 273.304 675.666 (402.362) -59,55%
perusahaan
Real estate, leasing and corporate
service
Jasa masyarakat, sosial budaya, 444.629 702.126 (257.497) -36,67%
hiburan dan perorangan lainnya
Community Services, social culture,
entertainment and other individuals
Perdagangan besar dan eceran 468.089 131.949 336.140 254,75%
Wholesale and retail trade
Pertanian, perburuan dan kehutanan - 100.000 (100.000) -100,00%
Agriculture, hunting and forestry
Konstruksi - 44.200 (44.200) -100,00%
Construction
Industri pengolahan 82.134 910.086 (827.952) -90,98%
Manufacturing
Pertambangan 319.574 34.457 285.117 827,46%
Mining
Jumlah 7.182.580 8.822.146 (1.639.566) -18,58%
Total
Berdasarkan sektor ekonomi, penyaluran kredit Based on economic sectors, the Company’s
Perseroan pada tahun 2025 masih didominasi lending in 2025 was still dominated by the
oleh sektor rumah tangga, dengan nilai sebesar household sector, with a value of Rp5,595 billion
Rp5.595 miliar atau 77,89%, meskipun secara or 77.89%, although this proportion saw an
proporsi mengalami penyesuaian dibandingkan adjustment compared to 2024, which stood at
tahun 2024 yang tercatat sebesar Rp6.224 miliar Rp6,224 billion or 70.55%.
atau 70,55%.
Sementara itu, sektor industri perdagangan besar Meanwhile, the wholesale and retail trade sector
dan eceran tetap menunjukkan pertumbuhan continued to show significant growth in 2025, in
signifikan pada tahun 2025, sejalan dengan kinerja line with the sector’s positive performance at the
positif sektor tersebut di tingkat nasional. Pada national level. In 2025, credit to the wholesale
tahun 2025, kredit ke sektor industri perdagangan and retail trade sector stood at Rp468 billion, an
besar dan eceran tercatat sebesar Rp468 increase of approximately 254.75% compared to
miliar, meningkat sekitar 254,75% dibandingkan Rp132 billion in 2024, in line with the growth of the
tahun 2024 sebesar Rp132 miliar seiring dengan national wholesale and retail trade GDP.
pertumbuhan PDB perdangan besar dan eceran
nasional.
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Management Analysis and Discussion
Peningkatan kredit juga tercatat pada sektor An increase in loans was also recorded in the
pertambangan yang pada tahun 2025 mining sectors, which showed a sustained growth
menunjukkan tren pertumbuhan berkelanjutan. trend in 2025. In 2025, lending to this sector
Pada tahun 2025, kredit pada sektor ini meningkat increased by Rp285 billion, or 827.46%, compared
sebesar Rp285 miliar atau 827,46% dibanding to Rp34 billion in 2024, in line with the government’s
tahun 2024 sebesar Rp34 miliar, sejalan dengan strategy to promote downstream mining.
strategi pemerintah dalam rangka hilirisasi
pertambangan.
Kredit yang Diberikan berdasarkan Loans by Collectibility
Kolektibilitas
Rincian Kredit yang Diberikan berdasarkan tingkat Details of loans by collectibility level in 2025 and
kolektibilitas untuk tahun 2025 dan 2024 disajikan 2024 are presented in the following table:
dalam tabel berikut:
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2025 2024
Description Nominal Persentase (%)
Nominal Percentage (%)
Lancar 6.241.128 7.695.707 (1.454.579) -18,90%
Current
Dalam perhatian khusus 684.367 835.152 (150.785) -18,05%
Special mention
Kurang lancar 206.088 67.004 139.084 207,58%
Substandard
Diragukan 19.308 29.598 (10.290) -34,77%
Doubtful
Macet 31.689 194.685 (162.996) -83,72%
Loss
Jumlah 7.182.580 8.822.146 (1.639.566) -18,58%
Total
Berdasarkan klasifikasi kolektibilitas yang Based on the collectibility classification established
ditetapkan oleh Bank Indonesia, Perseroan by Bank Indonesia, the Company recorded an
mencatat peningkatan porsi kredit bermasalah increase in the proportion of non-performing loans
pada tahun 2025 sebesar 3,58%, dibandingkan in 2025 to 3.58%, compared to 3.30% in 2024. This
dengan 3,30% pada tahun 2024. Peningkatan increase in NPLs was due to a deterioration in the
NPL tersebut dikarenakan adanya pemburukan credit quality of commercial borrowers operating
kualitas debitur komersial yang bergerak di bidang in the mining contracting sector.
kontraktor pertambangan.
Dalam menyalurkan kredit, Perseroan secara In extending loans, the Company consistently
konsisten menerapkan prinsip kehati-hatian applies the principle of prudence in accordance
sesuai dengan ketentuan Otoritas Jasa Keuangan with the regulations of the Financial Services
dan kebijakan internal manajemen. Pengelolaan Authority and internal management policies.
risiko kredit dilakukan melalui diversifikasi The management of credit risk is carried out
portofolio berdasarkan segmen usaha, sektor through portfolio diversification based on business
industri, dan profil debitur, disertai dengan segments, industrial sectors, and borrower profiles,
pemantauan kualitas aset produktif, penguatan accompanied by monitoring the quality of earning
aktivitas remedial, serta pembentukan cadangan assets, strengthening remedial activities, and
kerugian penurunan nilai yang memadai. establishing adequate provisions for impairment
losses.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 155
Page 156
Pada tahun 2025, Perseroan telah membentuk As of 2025, the Company had established an
cadangan kerugian penurunan nilai sebesar Rp impairment loss provision of Rp 515 billion. The
515 miliar. Cadangan kerugian penurunan nilai impairment loss provision established amounted
yang dibentuk mencapai 200,34% total kredit to 200.34% of total non-performing loans, as part
dengan kualitas tidak lancar sebagai salah satu of the Company’s efforts to manage credit risk.
langkah Perseroan dalam mengelola risiko kredit.
Segmen Penghimpunan Dana Pihak Third-Party Funds (DPK) Collection
Ketiga (DPK) Segment
Dana Pihak Ketiga (DPK) merupakan sumber Third-Party Funds (DPK) are the Company’s
pendanaan utama Perseroan yang berasal dari primary funding source from the public and
masyarakat dalam bentuk giro, tabungan, dan consist of current accounts, savings accounts,
deposito berjangka. Produk-produk tersebut and time deposits. These products are vital in
memiliki peran penting dalam menjaga stabilitas maintaining the stability of the Company’s liquidity
likuiditas dan mendukung pertumbuhan bisnis and supporting its business growth.
Perseroan.
Rincian saldo DPK tahun 2025 dan 2024 disajikan Details of the DPK balance in 2025 and 2024 are
dalam tabel berikut: presented in the following table:
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Keterangan Persentase
Description Komposisi (%) Komposisi (%)
Saldo Saldo Nominal (%)
Composition Composition
Balance Balance Nominal Percentage
(%) (%)
(%)
Giro 667.381 4,76% 514.834 3,94% 152.547 29,63%
Current Accounts
Tabungan 3.501.410 24,96% 3.095.982 23,70% 405.428 13,10%
Saving Accounts
Deposito Berjangka 9.847.200 70,21% 9.430.096 72,18% 417.104 4,42%
Time Deposits
Deposito On Call 10.151 0,07% 22.880 0,18% (12.729) -55,63%
Deposits On Call
Jumlah 14.026.142 100% 13.063.792 100,00% 962.350 7,37%
Total
Pada tahun 2025, total DPK yang dihimpun In 2025, the Company’s total DPK was recorded
Perseroan tercatat sebesar Rp14.026 miliar, at Rp14,026 billion, representing an increase
menunjukkan peningkatan dibandingkan realisasi compared to the 2024 figure of Rp13,064 billion.
tahun 2024 sebesar Rp13.064 miliar. Komposisi DPK The composition of DPK in 2025 was still dominated
pada tahun 2025 masih didominasi oleh Deposito by Time Deposits, followed by Savings and Current
Berjangka, diikuti oleh Tabungan dan Giro, dengan Accounts, with proportions that remained relatively
proporsi yang relatif konsisten dibandingkan tahun consistent compared to the previous year.
sebelumnya.
Dalam pengelolaan DPK, Perseroan bertujuan In managing its DPK, the Company aims to
untuk memelihara rasio Loan to Deposit Ratio maintain an optimal Loan-to-Deposit Ratio
(LDR) yang optimal guna menjaga keseimbangan (LDR) to ensure a balance between liquidity and
antara likuiditas dan profitabilitas. Kebutuhan profitability. DPK requirements are determined
DPK ditetapkan dengan mempertimbangkan by considering lending distribution strategies,
strategi penyaluran kredit, sehingga pertumbuhan ensuring that the growth of funds and business
dana dan bisnis dapat berjalan selaras dan operations proceed in harmony and sustainably.
berkelanjutan.
156 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Dari sisi jumlah pengguna, aplikasi digital Neobank In terms of user numbers, the Neobank digital
terus mencatat pertumbuhan pada tahun 2025. app continued to grow in 2025. This growth
Pertumbuhan ini mencerminkan kepercayaan reflects customer confidence in the Company’s
nasabah terhadap komitmen Perseroan dalam commitment to providing reliable and relevant
menyediakan layanan perbankan digital yang digital banking services, while also strengthening
andal dan relevan, sekaligus memperkuat posisi the Company’s position as a bank with
Perseroan sebagai bank dengan layanan digital comprehensive digital services in Indonesia.
yang komprehensif di Indonesia.
Pertumbuhan DPK yang berkelanjutan juga The sustainable growth of Third Party Funds also
menunjukkan tingkat kepercayaan masyarakat indicates a high level of public trust in digital
yang tinggi terhadap perbankan berbasis digital. banking. This service model is considered to
Model layanan ini dinilai semakin relevan karena be more relevant as it offers convenience and
memberikan kemudahan dan efisiensi transaksi efficiency in transactions without requiring face-
tanpa memerlukan interaksi tatap muka. to-face interaction.
Segmen Tresuri Treasury Segment
Segmen tresuri merupakan salah satu lini bisnis The treasury segment is one of the strategic
strategis yang mendukung stabilitas arus kas business lines that supports the operational cash
operasional Perseroan. Kegiatan ini dikelola oleh flow stability of the Company. This segment is
Divisi Treasury yang bertanggung jawab dalam managed by the Treasury Division, which is
mengelola risiko likuiditas, termasuk memastikan responsible for managing liquidity risk, including
kepatuhan terhadap ketentuan Giro Wajib ensuring compliance with the Minimum Regulatory
Minimum (GWM) yang ditetapkan oleh regulator Reserve Requirement set by the regulator for
atas dana yang dihimpun. collected funds.
Untuk mengoptimalkan pendapatan operasional, To optimize operating income, the treasury
segmen tresuri melakukan pengelolaan segment manages assets by allocating funds
aset melalui penempatan dana dengan based on the structure of funding sources or
mempertimbangkan struktur sumber pendanaan liabilities. Funds are allocated across various
atau liabilitas. Penempatan dilakukan pada financial instruments, such as Bank Indonesia
berbagai instrumen keuangan, seperti Sekuritas Rupiah Securities (SRBI), bonds, money market
Rupiah Bank Indonesia (SRBI), obligasi, instrumen instruments, and Bank Indonesia Monetary
pasar uang, dan instrumen Operasi Moneter Bank Operations instruments, with their composition
Indonesia dimana komposisinya disesuaikan adjusted to the Bank’s liquidity needs, market
dengan kebutuhan likuiditas Bank, kondisi pasar, conditions, and optimal rates of return.
dan tingkat imbal hasil yang optimal.
Rincian kinerja segmen tresuri tahun 2025 dan Details of the treasury segment’s performance in
2024 disajikan dalam tabel berikut: 2025 and 2024 are presented in the following table:
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Keterangan
Description Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Obligasi Pemerintah 2.084.966 18,48% 2.577.126 31,93% (492.160) -19,10%
Government Bonds
Giro pada Bank 1.144.566 10,15% 1.274.118 15,79% (129.552) -10,17%
Indonesia
Current account
with Bank Indonesia
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 157
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dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Keterangan
Description Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Deposits Facility 1.363.262 12,08% 155.977 1,93% 1.207.285 774,01%
Bank Indonesia -
Bersih
Deposits Facility with
Bank Indonesia
- Net
Reverse Repo Bank 651.407 5,77% 1.878.331 23,27% (1.226.924) -65,32%
Indonesia
Reverse Repo Bank
Indonesia
Giro pada Bank Lain 54.595 0,49% 80.789 1,00% (26.194) -32,42%
Current Accounts
with Other Banks
Obligasi Korporasi - 587.887 5,21% 216.154 2,68% 371.733 171,98%
Bersih
Corporate
Bonds - Net
Sekuritas Rupiah 4.893.821 43,39% 1.888.672 23,40% 3.005.149 159,11%
Bank Indonesia
Bank Indonesia
Rupiah Securities
Deposito Berjangka 129 0,00% 127 0,00% 2 1,57%
pada Bank Lain
Time Deposits with
Other Banks
Call Money 500.000 4,43% - - 500.000 100,00%
Call Money
Jumlah 11.280.633 100,00% 8.071.294 100,00% 3.209.339 39,76%
Total
Pada tahun 2025, nilai instrumen keuangan In 2025, the value of financial instruments
yang dikelola pada segmen tresuri tercatat managed in the treasury segment stood at
sebesar Rp11.281 miliar, meningkat dibandingkan Rp11,281 billion, an increase from Rp8,071 billion
tahun 2024 sebesar Rp8.071 miliar. Instrumen in 2024. Bank Indonesia Rupiah Securities (SRBI)
Sekuritas Rupiah Bank Indonesia (SRBI) dan and Government bonds remained contributors,
Obligasi Pemerintah tetap menjadi kontributor although their share saw an adjustment compared
utama, meskipun proporsinya mengalami to the previous year. Meanwhile, Placement in
penyesuaian dibandingkan tahun sebelumnya. Bank Indonesia's Current Account remained
Sementara itu, penempatan Giro pada Bank a key component of the short-term liquidity
Indonesia tetap menjadi bagian penting dalam management strategy and compliance with
strategi pengelolaan likuiditas jangka pendek dan the Minimum Regulatory Reserve Requirement
pemenuhan kepatuhan terhadap ketentuan Giro (GWM) regulation.
Wajib Minimum (GWM).
Dalam pengelolaan kelebihan dana jangka pendek In managing short-term excess funds in 2025, the
pada tahun 2025, Perseroan tetap memanfaatkan Company continues to utilize SRBI instruments,
instrumen SRBI dengan mempertimbangkan taking into account their competitive yield levels.
tingkat imbal hasil yang kompetitif. Selain itu, In addition, placements in Bank Indonesia Reverse
penempatan dana pada instrumen Reverse Repo Repo instruments continue to be optimized as
Bank Indonesia juga terus dioptimalkan sebagai part of the strategy to allocate excess funds into
bagian dari strategi penempatan excess fund low-risk instruments with attractive yields.
pada instrumen berisiko rendah dan berimbal
hasil menarik.
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Secara keseluruhan, tingkat imbal hasil atas Overall, the yield on key instruments in the treasury
instrumen utama pada segmen tresuri di tahun segment in 2025 is within a range comparable
2025 berada pada kisaran yang sebanding to that of 2024, with fund placements adjusted
dengan tahun 2024, dengan penempatan dana to the Company’s risk profile and liquidity needs
yang telah disesuaikan dengan profil risiko dan during the current period.
kebutuhan likuiditas Perseroan selama periode
berjalan.
Segmen Operasi Operations Segment
Selain berdasarkan lini bisnis, Perseroan Besides business lines, the Company also groups
juga mengelompokkan kinerja operasional operational performance by service region,
berdasarkan wilayah layanan, yaitu Jawa, specifically Java, Sumatra, and Sulawesi.
Sumatera, dan Sulawesi.
Dari sisi beban operasional, wilayah Jawa pada In terms of operating expenses, the Java region
tahun 2025 mencatat kerugian penurunan nilai recorded impairment losses on financial and
aset keuangan dan non keuangan sebesar non-financial assets of Rp1,330 billion in 2025,
Rp1.330 miliar atau menurun sebesar Rp980 miliar a decrease of Rp980 billion compared to 2024,
dibandingkan tahun 2024 yang mengindikasikan indicating an improvement in asset quality
adanya peningkatan kualitas aset terutama pada especially on consumer loan.
kredit konsumsi.
Selain itu, penurunan pada beban umum dan Additionally, the decrease in general and
administrasi pada wilayah Jawa, Sumatera, dan administrative expenses in the Java, Sumatra,
Sulawesi sebesar Rp70 miliar menunjukkan upaya and Sulawesi regions by Rp70 billion demonstrates
Bank dalam mengelola operasional secara lebih the Bank’s efforts to manage operations more
efisien. efficiently.
Rincian pelaporan segmen Perseroan berdasarkan Details of the Company’s segment reporting by
wilayah operasi untuk tahun 2025 dan 2024 operating region in 2025 and 2024 are presented
disajikan dalam tabel berikut: in the following table:
dalam jutaan Rupiah | in million Rupiah
2025
Keterangan
Description Jumlah
Jawa Sumatera Sulawesi
Total
Pendapatan Bunga 3.140.578 2.280 2.334 3.145.192
Interest Income
Beban Bunga (762.955) (17.570) (11.669) (792.194)
Interest Expense
Pendapatan Bunga - Bersih 2.377.623 (15.290) (9.335) 2.352.998
Net Interest Income
Pendapatan Operasional Lainnya 409.290 505 342 410.137
Other Operating Income
Kerugian Penurunan Nilai Aset Keuangan dan Non (1.330.121) (2.005) (2.936) (1.335.062)
Keuangan Impairment Losses on Financial and
Non-Financial Asset
Beban Umum dan Administrasi (449.647) (2.451) (1.187) (453.285)
General and Administrative Expense
Beban Tenaga Kerja (352.339) (1.284) (828) (354.451)
Personnel Expense
Beban Pemasaran (57.857) (45) - (57.902)
Marketing Expense
Laba/(Rugi) Operasional 596.949 (20.570) (13.944) 562.435
Profit/(Loss) from Operations
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 159
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dalam jutaan Rupiah | in million Rupiah
2025
Keterangan
Description Jumlah
Jawa Sumatera Sulawesi
Total
(Beban)/Pendapatan Non Operasional 1.653 87 - 1.740
Non-Operating (Expense)/Income
Laba/(Rugi) Sebelum Pajak 598.602 (20.483) (13.944) 564.175
Profit/(Loss) Before Income Tax
Manfaat Pajak Tangguhan 1.515 - - 1.515
Deferred Tax Benefit
Laba/(Rugi) Bersih 600.117 (20.483) (13.944) 565.690
Net Profit/(Loss)
Jumlah Aset | Total Assets 18.524.816 288.446 160.507 18.973.769
Jumlah Liabilitas | Total Liabilities 14.285.636 292.484 164.923 14.743.043
dalam jutaan Rupiah | in million Rupiah
2024
Keterangan
Description Jumlah
Jawa Sumatera Sulawesi
Total
Pendapatan Bunga 3.605.959 2.995 3.338 3.612.292
Interest Income
Beban Bunga (865.929) (1.142) (3.966) (871.037)
Interest Expense
Pendapatan Bunga - Bersih 2.740.030 1.853 (628) 2.741.255
Net Interest Income
Pendapatan Operasional Lainnya 579.509 1.152 271 580.932
Other Operating Income
Kerugian Penurunan Nilai Aset Keuangan dan Non (2.310.667) (10.079) (2.550) (2.323.296)
Keuangan Impairment Losses on Financial and
Non-Financial Asset
Beban Umum dan Administrasi (518.932) (2.486) (1.970) (523.388)
General and Administrative Expense
Beban Provisi dan Komisi Lainnya Other Provision (6.712) - - (6.712)
and Commission
Expense
Beban Tenaga Kerja (353.623) (1.632) (1.506) (356.761)
Personnel Expense
Beban Pemasaran (83.532) (26) (17) (83.575)
Marketing Expense
Laba/(Rugi) Operasional 46.073 (11.218) (6.400) 28.455
Profit/(Loss) from Operations
(Beban)/Pendapatan Non Operasional (9.791) 23 (3) (9.771)
Non-Operating (Expense)/Income
Laba/(Rugi) Sebelum Pajak 36.282 (11.195) (6.403) 18.684
Profit/(Loss) Before Income Tax
Manfaat Pajak Tangguhan 1.201 - - 1.201
Deferred Tax Benefit
Laba/(Rugi) Bersih 37.483 (11.195) (6.403) 19.885
Net Profit/(Loss)
Jumlah Aset 17.351.865 6.001 51.199 17.409.065
Total Assets
Jumlah Liabilitas 13.771.767 19.117 56.344 13.847.228
Total Liabilities
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Kinerja Keuangan Komprehensif
Comprehensive Financial Performance
Analisis dan pembahasan kinerja keuangan The analysis and discussion of financial
dalam laporan ini disusun berdasarkan informasi performance in this report are based on the
keuangan Perseroan yang bersumber dari Company’s financial information derived from the
Laporan Keuangan PT Bank Neo Commerce Financial Statements of PT Bank Neo Commerce
Tbk per 31 Desember 2025 dan untuk tahun Tbk as of December 31, 2025, and for the year
yang berakhir pada tanggal tersebut. Laporan ended on that date. The financial statements
keuangan disusun sesuai dengan Standar were prepared in accordance with the Financial
Akuntansi Keuangan yang berlaku di Indonesia. Accounting Standards applicable in Indonesia.
Laporan Keuangan Perseroan telah diaudit oleh The Company’s Financial Statements have been
Kantor Akuntan Publik Purwanto Susanti dan Surja audited by the Public Accounting Firm Purwanto
berdasarkan Standar Audit yang ditetapkan Susanti and Surja in accordance with the Auditing
oleh Institut Akuntan Publik Indonesia, dengan Standards established by the Indonesian Institute
opini audit tanpa modifikasian, sebagaimana of Certified Public Accountants, with an unmodified
tercantum dalam laporan auditor independen audit opinion, as stated in the independent
tertanggal 30 Maret 2026. auditor’s report dated March 30, 2026.
Kinerja keuangan Perseroan disajikan melalui The Company ’s financial performance is
Laporan Posisi Keuangan, Laporan Laba Rugi dan presented through the Statement of Financial
Penghasilan Komprehensif Lain, serta Laporan Position, the Statement of Income and Other
Arus Kas, yang diuraikan sebagai berikut. Comprehensive Income, and the Statement of
Cash Flows, as detailed below.
Laporan Posisi Keuangan Statement of Financial Position
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2025 2024
Description Nominal Persentase (%)
Nominal Percentage (%)
Aset 18.973.769 17.409.065 1.564.704 8,99%
Assets
Liabilitas 14.743.043 13.847.228 895.815 6,47%
Liabilities
Ekuitas 4.230.726 3.561.837 668.889 18,78%
Equity
Jumlah Liabilitas dan Ekuitas Total 18.973.769 17.409.065 1.564.704 8,99%
Liabilities and Equity
Aset Assets
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2025 2024
Description Nominal Persentase (%)
Nominal Percentage (%)
Kas 9.760 12.133 (2.373) -19,56%
Cash
Giro pada Bank Indonesia 1.144.566 1.274.118 (129.552) -10,17%
Current Accounts with Bank
Indonesia
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 161
Page 162
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2025 2024
Description Nominal Persentase (%)
Nominal Percentage (%)
Giro pada Bank Lain 54.595 80.789 (26.194) -32,42%
Current Accounts with Other
Banks
Penempatan pada Bank Indonesia 1.863.391 156.104 1.707.287 1093,69%
dan Bank Lain
Placements with Bank Indonesia
and Other Banks
Efek-efek - Bersih 7.566.674 4.681.952 2.884.722 61,61%
Marketable Securities - Net
Efek-efek yang Dibeli dengan Janji 651.407 1.878.331 (1.226.924) -65,32%
Dijual Kembali
Securities Purchased Under
Agreements to Resell
Kredit yang Diberikan - Bersih 6.667.524 8.186.901 (1.519.377) -18,56%
Loans - Net
Aset Tetap - Bersih 213.573 212.416 1.157 0,54%
Fixed Assets - Net
Aset Hak Guna - Bersih 58.710 95.952 (37.242) -38,81%
Right of Use Assets - Net
Aset Tak Berwujud - Bersih 151.403 134.577 16.826 12,50%
Intangible Assets - Net
Aset Pajak Tangguhan - 14.883 (14.883) 100,00%
Deferred Tax Assets
Aset Lain-lain - Bersih 592.166 680.909 (88.743) -13,03%
Other Assets - Net
Jumlah Aset 18.973.769 17.409.065 1.564.704 8,99%
Total Assets
Pada tanggal 31 Desember 2025, total aset As of December 31, 2025, the Company’s total
Perseroan tercatat sebesar Rp18.974 miliar, assets stood at Rp18,974 billion, an increase from
meningkat dibandingkan posisi 31 Desember the December 31, 2024, figure of Rp17,409 billion.
2024 yang sebesar Rp17.409 miliar. Peningkatan This increase in assets was primarily driven by
aset ini terutama dipengaruhi oleh peningkatan higher balances of deposits with Bank Indonesia
saldo penempatan pada Bank Indonesia dan and other banks, as well as securities net. This
bank lain serta efek-efek – bersih. Peningkatan increase was partially offset by a decrease in
tersebut sebagian diimbangi oleh penurunan securities purchased under resale agreements
pada efek-efek yang dibeli dengan janji dijual and loans granted net. The increase in assets in
kembali dan kredit yang diberikan - bersih. 2025 aligns with the Bank’s strategy to optimize
Peningkatan aset di 2025 sejalan dengan strategi liquidity management and its portfolio of
optimalisasi pengelolaan likuiditas dan portofolio productive assets.
aset produktif oleh Bank.
Giro pada Bank Lain Current Accounts with Other Banks
Saldo giro pada bank lain per 31 Desember 2025 The balance of demand deposits at other banks
tercatat sebesar Rp55 miliar, melanjutkan tren as of December 31, 2025, stood at Rp55 billion,
penurunan dibandingkan posisi 31 Desember continuing a downward trend compared to the
2024 sebesar Rp81 miliar sebagai langkah Bank December 31, 2024, figure of Rp81 billion, as part of
pengelolaan likuiditas ke portofolio dengan the Bank’s strategy to manage liquidity by shifting
tingkat imbal hasil yang lebih tinggi. Pada tahun funds to a portfolio with higher yields. In 2025,
2025, giro pada bank lain mayoritas ditempatkan the majority of demand deposits at other banks
162 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
pada PT Bank Central Asia Tbk dan PT Bank Mandiri were held at PT Bank Central Asia Tbk and PT Bank
(Persero) Tbk. Mandiri (Persero) Tbk.
Penempatan pada Bank Indonesia dan Placements with Bank Indonesia and
Bank Lain Other Banks
Penempatan dana pada Bank Indonesia dan Placements with Bank Indonesia and other banks
bank lain per 31 Desember 2025 tercatat sebesar as of December 31, 2025 were Rp1,863 billion, an
Rp1.863 miliar, meningkat dibandingkan realisasi increase compared to the 2024 figure of Rp156
2024 sebesar Rp156 miliar. Pada tahun 2025, billion. In 2025, these placements consisted
penempatan tersebut seluruhnya berupa Deposit entirely of Deposit Facilities with Bank Indonesia
Facility pada Bank Indonesia dan Call Money. and Call Money.
Efek-efek Bersih Securities
Nilai efek-efek yang dimiliki Perseroan per 31 The value of securities held by the Company as
Desember 2025 tercatat sebesar Rp7.567 miliar, of December 31, 2025, was recorded at Rp7,567
meningkat dibandingkan posisi 2024 sebesar billion, an increase compared to the 2024 figure of
Rp4.682 miliar. Pada tahun 2025, peningkatan Rp4,682 billion. In 2025, the increase in securities
efek-efek terutama didorong oleh penempatan was primarily driven by placements in Bank
pada Sekuritas Rupiah Bank Indonesia (SRBI) yang Indonesia Rupiah Securities (SRBI), which rose
meningkat signifikan seiring tingkat imbal hasil significantly as SRBI yields ranged from 4.58%-
SRBI yang berada pada kisaran 4,58%-6,44%. 6.44%.
Per 31 Desember 2025, portofolio efek Perseroan As of December 31, 2025, the Company’s securities
terdiri dari Obligasi Pemerintah sebesar Rp2.085 portfolio consisted of Government Bonds of
miliar, Obligasi Korporasi sebesar Rp589 miliar, Rp2,085 billion, Corporate Bonds of Rp589 billion,
serta SRBI sebesar Rp4.893 miliar. and SRBI of Rp4,893 billion.
Efek-efek yang Dibeli dengan Janji Dijual Securities Purchased Under Repurchase
Kembali Agreements
Saldo efek-efek yang dibeli dengan janji dijual The balance of securities purchased under
kembali per 31 Desember 2025 tercatat sebesar a repurchase agreement as of December 31,
Rp651 miliar, menurun dibandingkan posisi 2024 2025, was recorded at Rp651 billion, a decrease
sebesar Rp1.878 miliar. Pada tahun 2025, saldo compared to the 2024 figure of Rp1,878 billion. In
instrumen ini tercatat mengalami penurunan 2025, the balance of this instrument decreased
sebesar Rp1.227 miliar, menyusul strategi by Rp1,227 billion, following the management’s
manajemen dalam mengelola dana Perseroan strategy to allocate the Company’s funds to short-
ke instrumen likuid jangka pendek dengan tingkat term liquid instruments with higher yields, one of
imbal hasil yang lebih tinggi, salah satunya which is Bank Indonesia Rupiah Securities (SRBI).
Sekuritas Rupiah Bank Indonesia (SRBI).
Kredit yang Diberikan Loans
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2025 2024
Description Nominal Persentase (%)
Nominal Percentage (%)
Konsumsi 5.571.758 6.208.477 (636.719) -10,26%
Consumption
Modal Kerja 1.364.512 2.558.847 (1.194.335) -46,67%
Working Capital
Pinjaman Rekening Koran 47.690 39.456 8.234 20,87%
Demand Loan
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 163
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dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2025 2024
Description Nominal Persentase (%)
Nominal Percentage (%)
Karyawan 8.572 15.172 (6.600) -43,50%
Employees
Investasi 190.048 194 189.854 97.862,89%
Investment
Sub Jumlah 7.182.580 8.822.146 (1.639.566) -18,58%
Sub Total
Dikurangi Cadangan Kerugian (515.056) (635.245) 120.189 -18,92%
Penurunan Nilai
Allowance for Impairment Losses
Jumlah Kredit yang Diberikan – 6.667.524 8.186.901 (1.519.377) -18,56%
Bersih
Total Loans - Net
Kredit yang diberikan (sebelum dikurangi Loans (before allowance for impairment losses)
cadangan kerugian penurunan nilai) pada tahun in 2025 were recorded at Rp7,182 billion, down
2025 tercatat sebesar Rp7.182 miliar, menurun from the realization in 2024 of Rp8,822 billion. In
dibandingkan realisasi tahun 2024 sebesar 2025, the decline in credit primarily stemmed
Rp8.822 miliar. Pada tahun 2025, penurunan from the working capital segment, particularly
kredit terutama berasal dari segmen modal kerja, commercial loans in the manufacturing sector,
terutama pada pinjaman komersial pada sektor as well as the consumer segment, specifically in
industri pengolahan serta segmen konsumsi, the household sector, such as channeling loans
khususnya pada sektor rumah tangga seperti to Akulaku and direct loans.
pinjaman channeling Akulaku dan direct loan.
Liabilitas Liabilities
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2025 2024
Description Nominal Persentase (%)
Nominal Percentage (%)
Liabilitas Segera 223.467 190.751 32.716 17,15%
Liabilities Due Immediately
Simpanan Nasabah 14.026.142 13.063.792 962.350 7,37%
Deposits from Customer
Simpanan dari Bank Lain 71.891 129.079 (57.188) -44,30%
Deposits from Other Banks
Liabilitas Sewa 49.729 80.403 (30.674) -38,15%
Lease Liabilities
Utang Pajak 18.098 15.076 3.022 20,05%
Taxes Payable
Liabilitas Imbalan Kerja Karyawan 25.030 22.540 2.490 11,05%
Employee Benefit Liabilities
Liabilitas Pajak Tangguhan 12.707 - 12.707 -
Deferred Tax Liabilities
Liabilitas Lain-lain 315.979 345.587 (29.608) -8,57%
Other Liabilities
Jumlah Liabilitas 14.743.043 13.847.228 895.815 6,47%
Total Liabilities
164 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Total liabilitas Perseroan per 31 Desember 2025 The Company’s total liabilities as of December 31,
tercatat sebesar Rp14.743 miliar, meningkat 2025, stood at Rp14,743 billion, up from Rp13,847
dibandingkan posisi 2024 sebesar Rp13.847 billion in 2024. This increase was primarily driven
miliar. Peningkatan ini terutama berasal dari by a rise in customer deposits.
bertambahnya simpanan nasabah.
Simpanan Nasabah Deposits from Customers
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
2025 2024
Keterangan Increase (Decrease)
Description Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Giro 667.381 4,76% 514.834 3,94% 152.547 29,63%
Curent Accounts
Tabungan 3.501.410 24,96% 3.095.982 23,70% 405.428 13,10%
Savings Accounts
Deposito Berjangka 9.847.200 70,21% 9.430.096 72,18% 417.104 4,42%
Time Deposit
Deposito On Call 10.151 0,07% 22.880 0,18% (12.729) -55,63%
Deposits On Call
Jumlah Simpanan 14.026.142 100,00% 13.063.792 100,00% 962.350 7,37%
Nasabah
Total Deposits from
Customers
Saldo Simpanan Nasabah atau Dana Pihak Ketiga Deposits from Customers, or Third Party Funds
(DPK) per 31 Desember 2025 tercatat sebesar (DPK), as of December 31, 2025, stood at Rp14,026
Rp14.026 miliar, melanjutkan tren peningkatan billion, continuing the upward trend compared to
dibandingkan tahun 2024 sebesar Rp13.064 miliar. Rp13,064 billion in 2024. In 2025, the increase in DPK
Pada tahun 2025, peningkatan DPK terutama was primarily driven by growth in time deposits of
disebabkan oleh peningkatan pada deposito Rp417 billion, or 4.42%; savings accounts of Rp405
berjangka sebesar Rp417 miliar atau 4,42%, billion, or 13.10%; and current accounts of Rp153
tabungan sebesar Rp405 miliar atau 13,10%, serta billion, or 29.63%.
giro sebesar Rp153 miliar atau 29,63%.
Dalam pengelolaan DPK, Perseroan bertujuan In managing DPK, the Company aims to maintain
untuk memelihara rasio Loan to Deposit an optimal Loan to Deposit Ratio (LDR) to ensure
Ratio (LDR) yang optimal guna memastikan a balance between liquidity and profitability.
keseimbangan antara likuiditas dan profitabilitas. Funding Management is focused on enhancing
Pengelolaan pendanaan difokuskan pada transaction-based capabilities by increasing
peningkatan kemampuan berbasis transaksi CASA, with the aim of reducing overall funding
melalui peningkatan CASA, yang bertujuan untuk costs and developing a more stable funding base.
mengurangi biaya keseluruhan pendanaan serta
mengembangkan basis pendanaan yang lebih
stabil.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 165
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Ekuitas Equity
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2025 2024
Description Nominal Persentase (%)
Nominal Percentage (%)
Modal Saham 1.335.048 1.335.048 - 0,00%
Share Capital
Tambahan Modal Disetor 4.485.444 4.485.444 - 0,00%
Additional Paid in Capital
Dana Setoran Modal 12.099 12.099 - 0,00%
Capital Deposit Fund
Saldo Laba/(Defisit)
Retained Earning/(Deficits)
Telah Ditentukan Penggunaannya 21.087 21.087 - 0,00%
Appropriated
Belum Ditentukan Penggunaannya (1.729.404) (2.296.783) 567.379 -24,70%
Unappropriated
Komponen Ekuitas Lainnya
Other Equality Component
Keuntungan/(Kerugian) yang Belum 59.381 (42.255) 101.636 -240,53%
Direalisasi atas Perubahan Nilai
Wajar Efek-efek yang Diukur pada
Nilai Wajar Melalui Penghasilan
Komprehensif Lain – Neto
Unrealized Gain/(Loss) on Changes
in Fair Value of Marketable Securities
Measured at Fair Value Through
Other Comprehensive Income - Net
of Tax
Cadangan Kerugian Penurunan Nilai 6 - 6 100,00%
atas Efek-efek yang Diukur pada
Nilai Wajar Melalui Penghasilan
Komprehensif Lain
Allowance for Impairment Losses
on Marketable Securities
Measured at Fair Value Through
Other Comprehensive Income
Surplus Revaluasi 47.065 47.197 (132) -0,28%
Revaluation Surplus
Jumlah Ekuitas 4.230.726 3.561.837 668.889 18,78%
Total Equity
Total ekuitas Perseroan per 31 Desember 2025 The Company’s total equity as of December 31,
tercatat sebesar Rp4.231 miliar, meningkat 2025, stood at Rp4,231 billion, an increase from
dibandingkan posisi 2024 sebesar Rp3.562 miliar. the 2024 position of Rp3,562 billion. In 2025, the
Pada tahun 2025, kenaikan ekuitas terutama increase in equity was primarily driven by a rise
didorong oleh peningkatan laba ditahan sebesar in retained earnings of Rp567 billion, in line with
Rp567 miliar seiring dengan laba bersih yang the net income recorded for the current year. The
dibukukan di tahun berjalan. Peningkatan increase in equity was also driven by unrealized
ekuitas juga didorong oleh keuntungan yang gains on the fair value of securities measured at
belum terealisasi atas nilai wajar efek-efek yang fair value through other comprehensive income
diukur pada nilai wajar melalui penghasilan after tax which increased by Rp102 billion.
komprehensif lain – setelah pajak yang meningkat
sebesar Rp102 miliar.
166 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and Other
Komprehensif Lain Comprehensive Income
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2025 2024
Description Nominal Persentase (%)
Nominal Percentage (%)
Pendapatan Bunga 3.145.192 3.612.292 (467.100) -12,93%
Interest Income
Beban Bunga (792.194) (871.037) 78.843 -9,05%
Interest Expenses
Pendapatan Bunga Bersih 2.352.998 2.741.255 (388.257) -14,16%
Net Interest Income
Pendapatan Operasional Lainnya 410.137 580.932 (170.795) -29,40%
Other Operating Income
Beban Operasional (2.200.700) (3.293.732) 1.093.032 -33,19%
Operating Expenses
Laba Operasional 562.435 28.455 533.980 1.876,58%
Profit from Operations
Pendapatan/(Beban) Non- 1.740 (9.771) 11.511 -117,81%
Operasional
Non-Operating Income/(Expenses)
Laba Sebelum Pajak Penghasilan 564.175 18.684 545.491 2.919,56%
Profit Before Income Tax
Manfaat Pajak Penghasilan 1.515 1.201 314 26,14%
Income Tax Benefit
Laba Bersih Tahun Berjalan 565.690 19.885 545.805 2.744,81%
Net Profit for the Current Year
Penghasilan/(Rugi) Komprehensif 103.067 (51.208) 154.275 -301,27%
Lain, Bersih Setelah Pajak
Other Comprehensive Income/
(Loss), Net After Tax
Jumlah Penghasilan/(Rugi) 668.757 (31.323) 700.080 -2.235,03%
Komprehensif Tahun Berjalan
Total Comprehensive Income/(Loss)
for the Current Year
Pendapatan Bunga Interest Income
Pada tahun 2025, Pendapatan Bunga Perseroan In 2025, the Company’s interest income stood
tercatat sebesar Rp3.145 miliar, menurun at Rp3,145 billion, down from the realization in
dibandingkan realisasi 2024 sebesar Rp3.612 miliar. 2024 of Rp3,612 billion. In 2025, interest income
Pada tahun 2025, pendapatan bunga didominasi was dominated by contributions from loans at
oleh kontribusi dari kredit yang diberikan sebesar 84.23% and securities at 15.00% of total interest
84,23% dan efek-efek sebesar 15,00% dari total income. The decline in interest income was due
pendapatan bunga. Penurunan pendapatan to a reduction in the loan portfolio, in line with
bunga dikarenakan berkurangnya portofolio the Company’s efforts to be more selective in
kredit sejalan dengan upaya Perseroan yang extending consumer loans. Meanwhile, interest
lebih selektif dalam pencairan kredit konsumer. income from securities and securities purchased
Sedangkan, pendapatan bunga yang berasal dari under resale agreements increased by Rp33
efek-efek dan efek-efek yang dibeli dengan janji billion, or 6.04%, in line with the Company’s
dijual kembali mengalami peningkatan sebesar strategy to manage excess funds to improve
Rp33 miliar atau 6,04% seiring dengan strategi returns.
Perseroan dalam mengelola excess fund untuk
meningkatkan imbal hasil.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 167
Page 168
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
2025 2024
Keterangan Increase (Decrease)
Description Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Kredit yang Diberikan 2.649.291 84,23% 3.145.277 87,07% (495.986) -15,77%
Loans
Efek-efek dan Efek-efek 450.134 14,31% 416.693 11,54% 33.441 88,03%
yang Dibeli dengan Janji
Dijual Kembali
Marketable Securities
and Securities
Purchased Under
Agreements to Resell
Provisi dan Komisi Kredit 349 0,0 5.353 0,15% (5.004) -93,84%
Loan Provision and
Commissions
Giro dan Penempatan 45.418 1,44% 44.969 1,24% 449 1,00%
pada Bank Indonesia
dan Bank Lain
Current Accounts and
Placements with Bank
Indonesia and Other
Banks
Jumlah Pendapatan 3.145.192 100,00% 3.612.292 100,00% (467.100) -12,93%
Bunga
Total Interest Income
Beban Bunga Interest Expense
Beban bunga Perseroan pada tahun 2025 tercatat The Company’s interest expense in 2025 was
sebesar Rp792 miliar, melanjutkan tren penurunan recorded at Rp792 billion, extending the downward
dibandingkan tahun 2024 sebesar Rp871 miliar. trend compared to Rp871 billion in 2024. In 2025,
Pada tahun 2025, beban bunga didominasi oleh interest expense was dominated by customer
simpanan nasabah yang mencapai 99,36% dari deposits, which accounted for 99.36% of total interest
total beban bunga. Penurunan beban bunga ini expense. This reduction in interest expense, which
sejalan dengan menurunnya cost of funds pada aligns with the decline in cost of funds on time
deposito berjangka yang merupakan langkah deposits, is a strategic move by the Company to
strategis Perseroan dalam mencapai efisiensi achieve operational efficiency.
operasional.
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
2025 2024
Increase (Decrease)
Keterangan
Description Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Simpanan Nasabah 787.111 99,36% 866.016 99,42% (78.905) -9,11%
Deposits from
Customers
Simpanan Bank Lain 4.955 0,63% 5.014 0,58% (59) -1,17%
Deposits from Other
Banks
Call Money 128 0,02% - 0,00% 128 100,00%
Call Money
Lainnya - 0,00% 6 0,00% (6) -100,00%
Others
Jumlah Beban Bunga 792.194 100,00% 871.037 100,00% (78.842) -9,05%
Total Interest Expense
168 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Pendapatan Bunga Bersih Net Interest Income
Pendapatan Bunga Bersih Perseroan pada tahun The Company’s net interest income in 2025
2025 tercatat sebesar Rp2.353 miliar, menurun was recorded at Rp2,353 billion, down from the
dibandingkan capaian 2024 sebesar Rp2.741 achievement in 2024 of Rp2,741 billion.
miliar.
Pendapatan Operasional Lainnya Other Operating Income
Pendapatan operasional lainnya pada tahun Other operating income in 2025 was recorded at
2025 tercatat sebesar Rp410 miliar, menurun Rp410 billion, a decrease compared to the 2024
dibandingkan realisasi 2024 sebesar Rp581 realization of Rp581 billion. In 2025, the decline
miliar. Pada tahun 2025, penurunan terutama was primarily due to a reduction in income from
disebabkan oleh berkurangnya pendapatan dari late payment penalties on loans in line with the
denda keterlambatan pembayaran pinjaman decline in non-performing loans.
sejalan dengan penurunan kredit yang diberikan
dengan kualitas tidak lancar.
Beban Operasional Operating Expenses
Beban operasional Perseroan pada tahun 2025 The Company’s operating expenses in 2025
tercatat sebesar Rp2.201 miliar, melanjutkan tren were recorded at Rp2,201 billion, continuing the
penurunan dibandingkan tahun 2024 sebesar downward trend compared to Rp3,294 billion in
Rp3.294 miliar. Pada tahun 2025, penurunan beban 2024. In 2025, the decrease in operating expenses
operasional didorong oleh berkurangnya kerugian was driven by a decrease in impairment losses
penurunan nilai pada aset keuangan, beban on financial assets, general and administrative
umum dan administrasi, dan beban pemasaran. expenses, and marketing expenses.
Laba Bersih Tahun Berjalan Net Profit for the Current Year
Pada tahun 2025, Perseroan mencatat Laba In 2025, the Company recorded a Net Profit of
Bersih sebesar Rp566 miliar, melanjutkan Rp566 billion, continuing the improvement in
perbaikan kinerja dibandingkan tahun 2024 performance from 2024, which posted a net
yang membukukan laba bersih sebesar Rp20 income of Rp20 billion, following a net loss of
miliar, setelah pada tahun 2023 mencatat Rp573 billion in 2023. This achievement reflects the
rugi bersih sebesar Rp573 miliar. Capaian ini Company’s commitment to maintaining healthy
mencerminkan komitmen Perseroan dalam growth through prudent capital management
menjaga pertumbuhan yang sehat melalui and financial ratios.
pengelolaan permodalan dan rasio keuangan
yang prudent.
Penghasilan/(Rugi) Komprehensif Lain Other Comprehensive Income/(Loss)
Penghasilan Komprehensif Lain bersih setelah Net Other Comprehensive Income after tax in
pajak pada tahun 2025 tercatat sebesar Rp103 2025 was recorded at Rp103 billion, compared
miliar, dibandingkan dengan Rugi Komprehensif to an Other Comprehensive Loss of Rp51 billion
Lain sebesar Rp51 miliar pada tahun 2024. Pada in 2024. In 2025, other comprehensive income
tahun 2025, penghasilan komprehensif lain was primarily driven by increases in the fair
terutama dipengaruhi oleh kenaikan nilai wajar value (mark-to-market) of financial instruments
(mark-to-market) instrumen keuangan yang classified as available-for-sale, particularly Bank
diklasifikasikan sebagai tersedia untuk dijual, Indonesia Rupiah Securities (SRBI).
terutama pada instrumen Sekuritas Rupiah Bank
Indonesia (SRBI).
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 169
Page 170
Penghasilan/(Rugi) Komprehensif Tahun Comprehensive Income/(Loss) for the
Berjalan Current Year
Pada tahun 2025, Perseroan membukukan In 2025, the Company recorded a Comprehensive
Penghasilan Komprehensif Tahun Berjalan Income for the Current Year of Rp669 billion.
sebesar Rp669 miliar. Jika dibandingkan Compared to the previous year, in 2024 the
dengan tahun sebelumnya, pada tahun 2024 Company recorded a comprehensive loss of Rp31
Perseroan mencatat rugi komprehensif sebesar billion. The Company’s performance in 2025 shows
Rp31 miliar. Kinerja yang dibukukan Perseroan a significant improvement compared to 2024 and
di 2025 menunjukkan perbaikan yang signifikan 2023, when it still reported a comprehensive loss
dibandingkan dengan kondisi tahun 2024 for the year of Rp516 billion.
maupun tahun 2023 yang masih membukukan
Rugi Komprehensif Tahun Berjalan sebesar Rp516
miliar.
Perbaikan kinerja tersebut terutama ditopang oleh This performance improvement was primarily
keberhasilan Perseroan dalam mengendalikan driven by the Company’s success in controlling
beban operasional. Berkurangnya kebutuhan operating expenses. The reduced need to set
pembentukan cadangan kerugian penurunan aside additional impairment reserves and
nilai tambahan dan pengelolaan operasional increasingly efficient operational management
yang semakin efisien menjadi faktor utama, are key factors in gradually minimizing pressure
sehingga tekanan terhadap kinerja keuangan on financial performance.
dapat diminimalkan secara bertahap.
Laporan Arus Kas Statement of Cash Flows
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Keterangan Increase (Decrease)
2025 2024
Description Nominal Persentase (%)
Nominal Percentage (%)
Arus Kas Bersih yang Diperoleh dari/(Digunakan 4.392.183 120.567 4.271.616 3.542,94%
untuk) Aktivitas Operasi
Net Cash Flows Provided by/(Used
in) Operating Activities
Arus Kas Bersih yang (Digunakan untuk)/ (2.805.455) (1.424.434) (1.381.021) 96,95%
Diperoleh dari Aktivitas Investasi
Net Cash Flows(Used in)/Provided
by Investing Activities
Arus Kas Bersih yang (Digunakan untuk)/ (37.560) 224.062 (261.622) -116,76%
Diperoleh dari Aktivitas Pendanaan
Net Cash Flows (Used in)/Provided by Financing
Activities
Kenaikan/(Penurunan) Bersih Kas dan Setara 1.549.168 (1.079.805) 2.628.973 243,47%
Kas
Net Increase/(Decrease) in Cash and Cash
Equivalents
Kas dan Setara Kas Awal Tahun 1.523.144 2.602.949 (1.079.805) -41,48%
Cash and Cash Equivalents at Beginning of Year
Kas dan Setara Kas Akhir Tahun 3.072.312 1.523.144 1.549.168 101,71%
Cash and Cash Equivalents at End of Year
Posisi kas dan setara kas Perseroan per 31 The Company’s cash and cash equivalents as
Desember 2025 tercatat sebesar Rp3.072 miliar. of December 31, 2025, stood at Rp3,072 billion. By
Sebagai pembanding, pada akhir tahun 2024 kas comparison, at the end of 2024, cash and cash
dan setara kas berada pada level Rp1.523 miliar, equivalents stood at Rp1,523 billion, reflecting a
yang mencerminkan penurunan sebesar Rp1.549 decrease of Rp1,549 billion, or 101.71%.
miliar atau 101,71%.
170 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Pada tahun 2025, arus kas bersih yang diperoleh In 2025, net cash flows generated from operating
dari aktivitas operasi mencapai Rp4.392 miliar, activities amounted to Rp4,392 billion, representing
angka ini mengalami perbaikan dibandingkan a significant improvement compared to the
dengan periode sebelumnya, yaitu tahun previous period, when the Company recorded
2024, Perseroan mencatat arus kas operasi operating cash flows of Rp121 billion in 2024 or
sebesar Rp121 miliar atau mengalami perbaikan. showing improvement. The increase in operating
Peningkatan arus kas operasi pada 2025 terutama cash flows in 2025 was primarily supported by a
didukung oleh menurunnya penggunaan kas reduction in cash outflows for operating assets
untuk aset operasi berupa efek yang dibeli in the form of securities purchased under resale
dengan janji dijual kembali sebesar Rp2.499 miliar, agreements amounting to Rp2,499 billion, an
peningkatan simpanan nasabah sebesar Rp1.770 increase in customer deposits of Rp1,770 billion,
miliar, serta berkurangnya arus kas keluar untuk as well as lower cash outflows for general and
pembayaran beban umum dan administrasi administrative expenses amounting to Rp147
sebesar Rp147 miliar dan pembayaran beban billion and interest, provision, and commission
bunga, provisi, dan komisi sebesar Rp68 miliar. expenses amounting to Rp68 billion.
Untuk aktivitas investasi, pada tahun 2025 For investing activities, in 2025 the Company
Pe rse ro an m e mbuk ukan arus kas yang recorded net cash outflows amounting to Rp2,805
digunakan untuk aktivitas investasi sebesar billion. Cash used in investing activities increased
Rp2.805 miliar. Penggunaan kas untuk aktivitas compared to 2024, when net cash outflows
investasi mengalami peningkatan dibandingkan amounted to Rp1,424 billion. This condition was
pada tahun 2024 dimana arus kas bersih yang primarily driven by higher cash outflows for the
digunakan untuk aktivitas investasi tercatat purchase of securities amounting to Rp7,225
sebesar Rp1.424 miliar. Kondisi ini terutama billion, which were partially offset by increased
dipengaruhi oleh meningkatnya pengeluaran kas cash inflows from the sale of securities and the
atas pembelian efek-efek sebesar Rp7.225 miliar, maturity of securities during 2024 amounting to
yang sebagian dikompensasi oleh peningkatan Rp5,899 billion.
penerimaan kas dari penjualan efek-efek serta
efek-efek yang jatuh tempo selama tahun 2024
sebesar Rp5.899 miliar.
Selanjutnya, arus kas bersih yang digunakan Furthermore, net cash flows used in financing
untuk aktivitas pendanaan pada tahun 2025 activities in 2025 amounted to Rp38 billion. In
tercatat sebesar Rp38 miliar. Pada tahun 2024, contrast, in 2024 the Company recorded net cash
Perseroan membukukan arus kas bersih yang flows generated from financing activities of Rp224
diperoleh dari aktivitas pendanaan sebesar Rp224 billion. This change was primarily attributable
miliar. Perubahan tersebut terutama berasal dari to additional capital injections received in
tambahan setoran modal yang diterima di 2024 2024 through Limited Public Offerings VI and VII
melalui pelaksanaan Penawaran Umum Terbatas amounting to Rp301 billion.
VI dan VII sebesar Rp301 miliar.
Rasio Keuangan Penting Key Financial Ratio
Keterangan | Description 2025 2024
Permodalan | Capital
CAR Tier I 48,34% 34,52%
CAR Tier II 0,73% 0,78%
CAR (Credit, Operational, and Market Risk) 49,07% 35,30%
Kualitas Aset | Asset Quality
Aset Produktif Bermasalah terhadap Total Aset Produktif 1,48% 1,89%
Non Performing Earning Assets to Total Earning Assets
NPL Gross 3,58% 3,30%
NPL Net 0,89% 0,30%
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 171
Page 172
Tingkat Suku Bunga Interest Rates
Dalam menjalankan kegiatan usaha perbankan, In conducting its banking operations, the
Perseroan secara konsisten memantau dinamika Company consistently monitors interest rate
tingkat suku bunga, mengingat perubahannya dynamics, as changes in these rates can affect
dapat mempengaruhi profitabilitas dan arus kas future profitability and cash flow. Interest rate
di masa mendatang. Pergerakan suku bunga movements have the potential to increase interest
berpotensi meningkatkan marjin bunga, namun margins, but may also lead to losses should these
juga dapat menimbulkan risiko kerugian apabila changes differ from expectations.
terjadi perubahan yang tidak sesuai dengan
ekspektasi.
Atas dasar tersebut, Perseroan menerapkan Based on this consideration, the Company
pengelolaan suku bunga secara prudent untuk implements prudent interest rate management
membatasi dampak negatif yang mungkin to limit any potential negative impacts. As a
timbul. Sebagai bentuk transparansi, Perseroan form of transparency, the Company reports
melaporkan Suku Bunga Dasar Kredit (SBDK) the Prime Lending Rate (PLR) in Indonesian
dalam mata uang rupiah sesuai dengan Peraturan rupiah , as stipulated in OJK Regulation
OJK No. 37/POJK.03/2019 tentang Transparansi dan No. 37/POJK.03/2019 on Transparency and Report
Publikasi Laporan. Adapun perkembangan tingkat Publication. The Company’s interest rate trends
suku bunga Perseroan dalam dua tahun terakhir over the past two years are presented in the
disajikan pada tabel berikut: following table:
2025 2024
Keterangan Rata-rata Suku Rata-rata Suku
Description Bunga (% p.a) Bunga (% p.a)
Avg. Interest Rate Avg. Interest Rate
(% p.a) (% p.a)
Kredit yang Diberikan | Loans
Kredit Korporasi | Corporate Loans 7,38 7,87
Kredit Ritel | Retail Loans - 8,87
Kredit Mikro | Micro Loans 7,88 8,64
Kredit Konsumsi - KPR | Housing Loans - 8,76
Kredit Konsumsi - Non KPR | Non-Housing Loans 11,77 13,34
Simpanan Nasabah | Deposits from Customers
Giro | Current Accounts 2,26 2,00
Tabungan | Savings 0,92 1,14
Deposito Berjangka | Time Deposits
7 Hari | 7 Days 5,08 5,09
1 Bulan | 1 Month 6,23 6,24
3 Bulan | 3 Months 6,71 6,81
6 Bulan | 6 Months 7,11 7,47
12 Bulan | 12 Months 7,82 7,93
Deposito On Call 3,50 5,34
Simpanan dari Bank Lain | Deposits from Other Bank
Giro | Current Accounts 2,34 2,36
Deposito Berjangka | Time Deposits 5,67 6,65
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Kemampuan Membayar Utang
Debt Repayment Capacity
Perseroan secara konsisten melakukan The Company consistently monitors its capacity
pemantauan atas kapasitasnya dalam memenuhi to meet financial obligations, both short-term
kewajiban keuangan, baik yang bersifat jangka and long-term. This evaluation is conducted
pendek maupun jangka panjang. Evaluasi tersebut using liquidity, solvency, and profitability ratios
dilakukan melalui pemanfaatan rasio likuiditas, as primary instruments. These three ratios serve
solvabilitas, dan rentabilitas sebagai instrumen as benchmarks to assess the adequacy of the
utama. Ketiga rasio ini berfungsi sebagai tolak Company’s liquidity reserves and its financial
ukur untuk menilai kecukupan cadangan likuiditas resilience in supporting sustainable business
Perseroan serta ketahanan keuangan dalam operations and growth.
mendukung operasional dan pertumbuhan usaha
secara berkelanjutan.
Rasio Likuiditas Liquidity Ratio
Kemampuan Perseroan dalam memenuhi The Company’s ability to meet short-term
kewajiban jangka pendek diukur melalui rasio obligations is measured through liquidity ratio.
likuiditas. Tingkat likuiditas dipengaruhi oleh Liquidity levels are influenced by the composition
komposisi pendanaan, kualitas likuiditas aset, of funding, the quality of asset liquidity, liabilities
kewajiban kepada pihak ketiga, serta komitmen to third parties, and financing commitments to
pembiayaan kepada debitur. Selain itu, kondisi debtors. In addition, liquidity conditions are also
likuiditas juga tercermin melalui dua indikator reflected through two key indicators: the Minimum
utama, yaitu Rasio Giro Wajib Minimum (GWM) dan Regulatory Reserve Requirement (GWM) and the
Rasio Kredit yang Diberikan terhadap Simpanan Loan to Funding Ratio (LFR).
Nasabah (Loan to Funding Ratio/LFR).
Keterangan
2025 2024
Description
Rasio Giro Wajib Minimum (GWM)-rata rata 8,62% 6,14%
Average Minimum Regulatory Reserve Requirement (GWM) ratio
Rasio Kredit yang Diberikan kepada Simpanan Nasabah (LFR) 55,62% 69,20%
Loan to Funding Ratio (LFR)
Loan to Deposit Ratio (LDR) 51,21% 67,53%
Pada tahun 2025, rata-rata Rasio GWM Perseroan In 2025, the Company’s average GWM ratio stood
tercatat sebesar 8,62%, menunjukkan perubahan at 8.62%, indicating a change from the 2024 ratio
dibandingkan capaian tahun 2024 yang berada of 6.14%. Meanwhile, the Company's LFR Ratio
pada level 6,14%. Sementara itu, Rasio LFR recorded 55.62% in 2025, reflecting a slight decline
Perseroan pada tahun 2025 tercatat sebesar compared to 69.20% in 2024.
55,62%, dengan tren yang sedikit mengalami
penurunan jika dibandingkan dengan realisasi
tahun 2024 sebesar 69,20%.
Sepanjang periode pelaporan, Perseroan tetap Throughout the reporting period, the Company
mampu memenuhi ketentuan Giro Wajib Minimum remained capable of meeting the Minimum
(GWM) sebagaimana ditetapkan oleh Bank Regulatory Reserve Requirement (GWM) as
Indonesia, sebagai bagian dari komitmen dalam stipulated by Bank Indonesia, as part of its
menjaga stabilitas likuiditas dan kepatuhan commitment to maintaining liquidity stability and
terhadap regulasi. regulatory compliance.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 173
Page 174
Rasio Solvabilitas Solvency Ratio
Perseroan senantiasa menjaga kecukupan The Company consistently maintains adequate
permodalan guna mendukung strategi capital to support current and future business
pengembangan usaha saat ini maupun di masa development strategies. A sound capital structure
mendatang. Struktur permodalan yang sehat juga is also a critical prerequisite in meeting regulatory
menjadi prasyarat penting dalam memenuhi requirements and ensuring efficient capital
ketentuan regulator serta memastikan efisiensi utilization. The solvency ratio serves as one of
penggunaan modal. Rasio solvabilitas digunakan the indicators to assess the Company’s financial
sebagai salah satu indikator untuk menilai tingkat health.
kesehatan Perseroan.
Dalam hal ini, Perseroan berkomitmen untuk In this regard, the Company is committed to
mematuhi seluruh ketentuan permodalan yang complying with all capital requirements set
ditetapkan regulator, khususnya yang berkaitan by regulators, particularly those related to the
dengan perhitungan Kewajiban Penyediaan Modal calculation of the Capital Adequacy Ratio (CAR)
Minimum (KPMM) dan Aktiva Tertimbang Menurut and Risk-Weighted Assets (RWA).
Risiko (ATMR).
Keterangan
2025 2024
Description
KPMM untuk Risiko Kredit 55,28% 38,65%
CAR for Credit Risk
KPMM untuk Risiko Kredit dan Operasional 49,07% 35,30%
CAR for credit risk and operational risk
KPMM untuk Risiko Kredit, Operasional, dan Pasar 49,07% 35,30%
CAR for Credit, Operational, and Market Risks
Pada tahun 2025, KPMM untuk risiko kredit tercatat In 2025, the Capital Adequacy Ratio (CAR) for credit
sebesar 55,28%, yang mencerminkan kenaikan risk was recorded at 55.28%, reflecting an increase
dibandingkan tahun 2024 yang mencapai compared to 38.65% in 2024. Furthermore, the CAR
38,65%. Selanjutnya, KPMM untuk risiko kredit dan for credit and operational risks in 2025 stood at
operasional pada tahun 2025 tercatat sebesar 49.07%, compared to 35.30% in the previous year.
49,07%, dibandingkan realisasi tahun 2024 sebesar
35,30%.
The CAR for credit, operational, and market risks
Adapun KPMM yang mencakup risiko kredit, in 2025 stood at 49.07%, indicating a continued
operasional, dan pasar pada tahun 2025 tercatat upward trend compared to the previous year’s
sebesar 49,07%, menunjukkan kesinambungan achievement of 35.30%. This development aligns
tren peningkatan dibandingkan capaian tahun with the capital strengthening through corporate
sebelumnya sebesar 35,30%. Perkembangan actions and business expansion implemented by
tersebut sejalan dengan penguatan permodalan the Company.
melalui aksi korporasi serta ekspansi usaha yang
dijalankan Perseroan.
Overall, the Company continues to ensure full
Secara keseluruhan, Perseroan terus memastikan compliance with all capital requirements set by
kepatuhan penuh terhadap seluruh persyaratan regulators, including the CAR and RWA provisions,
permodalan regulator, termasuk ketentuan KPMM as part of its prudent risk management.
dan ATMR, sebagai bagian dari pengelolaan risiko
yang pruden.
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Rasio Rentabilitas Profitability Ratio
Untuk menilai kemampuan menghasilkan laba To assess the ability to generate profits over a
dalam periode tertentu sekaligus mengukur specific period and measure management’s
efektivitas manajemen dalam menjalankan effectiveness in conducting business operations,
kegiatan usaha, Perseroan menggunakan rasio the Company uses profitability ratio. Measurements
rentabilitas. Pengukuran dilakukan melalui imbal are conducted using return on assets (ROA), return
hasil atas aset (Return on Assets/ROA), imbal hasil on equity (ROE), net interest margin (NIM), and
atas ekuitas (Return on Equity/ROE), marjin bunga operating expenses-to-operating revenue ratio
bersih (Net Interest Margin/NIM), serta rasio biaya (BOPO) ratios.
operasional terhadap pendapatan operasional
(BOPO).
Keterangan
2025 2024
Description
Rasio Imbal Hasil terhadap Aset (ROA) 3,11% 0,10%
Return on Assets (ROA) Ratio
Rasio Imbal Hasil terhadap Ekuitas (ROE) 15,13% 0,59%
Return on Equity (ROE) Ratio
Marjin Bunga Bersih (NIM) 14,39% 17,30%
Net Interest Margin (NIM)
Biaya Operasional terhadap Pendapatan Operasional (BOPO) 84,18% 99,34%
Operating Expense to Operating Income (BOPO)
Hingga akhir tahun 2025, ROA dan ROE Perseroan As of the end of 2025, the Company’s Return on
masing-masing tercatat sebesar 3,11% dan 15,13%. Assets (ROA) and Return on Equity (ROE) were
Capaian ini menunjukkan tren yang berkelanjutan recorded at 3.11% and 15.13%, respectively. This
dibandingkan realisasi tahun 2024 yang berada achievement reflects a sustained improvement
pada level 0,10% untuk ROA dan 0,59% untuk compared to 2024, when ROA and ROE stood at
ROE, serta mencerminkan pemulihan signifikan 0.10% and 0.59%, respectively, and underscores
dibandingkan kondisi tahun 2024. a significant recovery compared to the 2024
performance.
Di sisi lain, NIM Perseroan pada tahun 2025 tercatat Meanwhile, the Company’s Net Interest Margin
sebesar 14,39%, menurun sedikit jika dibandingkan (NIM) was recorded at 14.39% in 2025, showing
dengan tahun 2024 sebesar 17,30%. Sementara a slight decrease compared to 17.30% in 2024. In
itu, rasio BOPO pada tahun 2025 tercatat sebesar addition, the operating efficiency ratio (BOPO)
84,18%, melanjutkan perbaikan efisiensi dari tahun improved to 84.18% in 2025, continuing the
2024 yang berada pada level 99,34%. efficiency gains from 99.34% in the previous year.
Kinerja ini mencerminkan bahwa ekspansi bisnis This performance indicates that the Company's
yang dilakukan Perseroan tetap disertai dengan business expansion is supported by disciplined
pengendalian biaya yang disiplin, sehingga cost control, thereby strengthening sustainable
mampu memperkuat profitabilitas secara profitability.
berkelanjutan.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 175
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Tingkat Kolektibilitas Piutang
Receivables Collectibility Rate
Perseroan secara berkesinambungan memantau The Company continuously monitors the quality
kualitas piutang melalui analisis komposisi kredit of receivables by analyzing the composition of
yang diberikan berdasarkan tingkat kolektibilitas loans based on collectibility levels in accordance
sesuai dengan ketentuan Bank Indonesia, serta with Bank Indonesia regulations, as well as by
melalui pengukuran rasio kredit bermasalah (Non- measuring the non-performing loan (NPL) ratio.
Performing Loan/NPL).
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
2025 2024
Keterangan Increase (Decrease)
Description Saldo Komposisi (%) Saldo Komposisi (%) Nominal Persentase (%)
Balance Composition (%) Balance Composition (%) Nominal Percentage (%)
Lancar 6.241.128 86,89% 7.695.707 87,23% (1.454.579) -18,90%
Current
Dalam Perhatian 684.367 9,53% 835.152 9,47% (150.785) -18,05%
Khusus
Special Mention
Kurang Lancar 206.088 2,87% 67.004 0,76% 139.084 207,58%
Substandard
Diragukan 19.308 0,27% 29.598 0,34% (10.290) -34,77%
Doubtful
Macet 31.689 0,44% 194.685 2,21% (162.996) -83,72%
Loss
Jumlah 7.182.580 100,00% 8.822.146 100,00% (1.639.566) -18,58%
Total
Keterangan
2025 2024
Description
Rasio Kredit Bermasalah – Bruto (NPL - Gross) 3,58% 3,30%
Non-Performing Loan-Gross
Rasio Kredit Bermasalah – Neto (NPL - Net) 0,89% 0,30%
Non-Performing Loan-Net
Pada tahun 2025, kualitas kolektibilitas Kredit In 2025, the collectability quality of Loans showed
yang Diberikan menunjukkan perkembangan continued improvement compared to 2024. In the
yang berkelanjutan dibandingkan tahun 2024, previous year, loans classified as Substandard and
di mana pada tahun sebelumnya kredit dalam Loss amounted to Rp29.5 billion (approximately
klasifikasi Diragukan dan Macet tercatat masing- 0.34%) and Rp194.6 billion (approximately 2.21%)
masing sebesar Rp29,5 miliar (sekitar 0,34%) dan of total Loans, respectively, improving to Rp19.3
Rp194,6 miliar (sekitar 2,21%) dari total Kredit yang billion (approximately 0.27%) and Rp31.6 billion
Diberikan, menjadi senilai Rp19,3 miliar (sekitar (approximately 0.44%) in 2025. This composition
0,27%) dan Rp31,6 miliar (sekitar 0,44%) pada reflects a significant improvement compared to
tahun 2025. Komposisi tersebut telah mengalami 2024.
perbaikan signifikan dibandingkan tahun 2024.
Sejalan dengan hal tersebut, rasio NPL secara In line with this development, the gross Non-
gross pada tahun 2025 tercatat sebesar 3,58%, Performing Loan (NPL) ratio in 2025 was recorded
dibandingkan dengan realisasi tahun 2024 at 3.58%, compared to 3.30% in 2024, while the net
sebesar 3,30%, sementara rasio NPL secara NPL ratio stood at 0.89%, slightly increasing from
net tercatat sebesar 0,89%, mengalami sedikit 0.30% in the previous year.
kenaikan dari 0,30% pada tahun 2024.
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Perbaikan kualitas kredit ini didukung oleh This improvement in loan quality is supported
berbagai langkah strategis yang dilakukan by various strategic measures implemented
Perseroan, baik secara preventif melalui analisis by the Company, both preventively through
pemberian kredit yang lebih komprehensif dan more comprehensive loan analysis and regular
pemantauan kondisi usaha serta keuangan monitoring of debtor business and financial
debitur secara berkala, maupun secara detektif conditions, as well as detectively through strict
melalui pengawasan ketat atas proses collection oversight of the collection process to prevent a
guna mencegah penurunan kualitas aset. decline in asset quality.
Struktur Modal dan Kebijakan Manajemen Atas
Struktur Modal
Capital Structure and Management Policy on Capital Structure
Perseroan menetapkan struktur permodalan The Company establishes its capital structure
dengan mengacu pada ketentuan Otoritas Jasa in accordance with Financial Services Authority
Keuangan serta mempertimbangkan berbagai regulations and by considering various potential
risiko yang berpotensi timbul. Struktur modal risks. The Company’s capital structure consists of
Perseroan terdiri atas Modal Inti (Tier 1) dan Modal Core Capital (Tier 1) and Supplementary Capital
Pelengkap (Tier 2). (Tier 2).
dalam jutaan Rupiah | in million Rupiah
Keterangan
2025 2024
Description
Komponen Modal
Capital Component
Modal Inti (Tier 1) 4.027.649 3.325.430
Core Capital (Tier 1)
Modal Pelengkap (Tier 2) 60.756 75.603
Supplementary Capital (Tier 2)
Jumlah 4.088.405 3.401.033
Total
Aset Tertimbang Menurut Risiko (ATMR)
Risk-Weighted Assets (ATMR)
Risiko Kredit 7.396.131 8.799.110
Credit Risk
Risiko Operasional 935.868 835.188
Operational Risk
Risiko Pasar - -
Market Risk
Rasio Penyediaan Modal
Capital Adequacy Ratio
Dengan Risiko Kredit dan Operasional 49,07% 35,30%
With Credit And Operational Risks
Dengan Risiko Kredit, Pasar dan Operasional 49,07% 35,30%
With Credit, Market, and Operational Risks
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 177
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Kebijakan Manajemen atas Struktur Management Policy on Capital Modal Structure Dalam perencanaan struktur modal, Perseroan In planning its capital structure, the Company melakukan evaluasi menyeluruh berdasarkan conducts a comprehensive evaluation based on kebutuhan permodalan yang dipersyaratkan capital requirements stipulated by regulators, while regulator dengan tetap mempertimbangkan taking into account the dynamics of economic dinamika kondisi ekonomi. Evaluasi dan conditions. The evaluation and management of pengelolaan struktur permodalan dilakukan the capital structure are conducted periodically secara berkala untuk memastikan tersedianya to ensure the availability of adequate capital in modal yang memadai dalam mendukung supporting the current business growth strategy, strategi pertumbuhan usaha saat ini, menjaga maintaining business sustainability in the future, keberlangsungan usaha di masa mendatang, and meeting capital adequacy requirements as serta memenuhi kecukupan permodalan sesuai stipulated by regulators. ketentuan regulator. Perseroan juga mengaitkan sasaran keuangan The Company also aligns financial targets and dan kecukupan modal dengan tingkat risiko yang capital adequacy under tolerable risk levels dapat ditoleransi melalui proses perencanaan through an integrated capital planning process, modal yang terintegrasi, termasuk penyesuaian including aligning business strategies with capital strategi bisnis dengan kapasitas permodalan dan capacity and liquidity needs. kebutuhan likuiditas. Rencana Permodalan Perseroan disusun The Company’s Capital Plan is prepared by the oleh Direksi berdasarkan hasil analisis yang Board of Directors based on comprehensive komprehensif dan menjadi bagian dari Rencana analysis and becomes part of the Bank’s Business Bisnis Bank. Rencana tersebut kemudian Plan. The plan is then approved by the Board of memperoleh persetujuan Dewan Komisaris dan Commissioners and is expected to ensure sufficient diharapkan dapat memastikan ketersediaan capital availability and the establishment of a modal yang cukup serta terbentuknya struktur strong capital structure to support the Company’s permodalan yang kuat untuk menopang future business growth. pertumbuhan bisnis Perseroan ke depan. Dasar Pemilihan Struktur Modal Capital Structure Selection Criteria Peraturan Otoritas Jasa Keuangan Nomor Financial Services Authority Regulation No. 34/ 34/POJK.03/2016 tanggal 26 September 2016 POJK.03/2016 dated September 26, 2016, regarding tentang perubahan atas Peraturan OJK Nomor amendments to OJK Regulation No. 11/POJK.03/2016 11/POJK.03/2016 mengenai Kewajiban Penyediaan on the Minimum Capital Adequacy Requirements Modal Minimum Bank Umum menetapkan bahwa for Commercial Banks stipulates that a bank’s permodalan bank wajib berada pada kisaran capital must be within the range of at least 9%–14% paling rendah 9%–14% dari ATMR, disesuaikan of RWA, adjusted according to the Risk Profile Level. dengan Tingkat Profil Risiko. D al am m e n e ntukan struk tur m o d alnya , In determining its capital structure, the Company Perseroan menerapkan pendekatan pengelolaan applies a capital management approach aligned modal yang selaras dengan strategi dan with the banking organization’s strategies and kebutuhan organisasi perbankan, dengan needs, taking into account regulatory provisions mempertimbangkan ketentuan regulasi serta as well as prevailing economic and commercial kondisi ekonomi dan komersial yang berlaku. conditions. Furthermore, the Financial Services Di samping itu, Otoritas Jasa Keuangan selaku Authority, as the regulator, consistently establishes regulator senantiasa menetapkan dan melakukan and monitors the Company’s capital adequacy pengawasan atas kecukupan modal Perseroan to maintain the stability and soundness of the guna menjaga stabilitas dan kesehatan industri banking industry. perbankan. 178 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Ikatan Material Untuk Investasi Barang Modal
Material
Material Commitments for Capital Expenditures
Sepanjang tahun 2025, Perseroan tidak memiliki Throughout 2025, the Company has no material
komitmen atau ikatan yang bersifat material commitments or obligations related to capital
terkait investasi barang modal yang perlu expenditures that require specific disclosure in this
diungkapkan secara khusus dalam Laporan Sustainability Report. Consequently, there are no
Keberlanjutan ini. Dengan demikian, tidak investment obligations that could potentially have
terdapat kewajiban investasi yang berpotensi a significant impact on the Company’s financial
menimbulkan dampak signifikan terhadap kondisi or operational condition.
keuangan maupun operasional Perseroan.
Realisasi Investasi Barang Modal
Realization of Capital Expenditures
Investasi barang modal (capital expenditure) Capital expenditures are expenses incurred to
merupakan pengeluaran dana yang dilakukan acquire fixed assets or enhance the value of
untuk m e mp e ro l e h aset tetap m aupun existing assets, with the aim of providing long-
meningkatkan nilai aset yang telah dimiliki, term economic benefits. For the Company,
dengan tujuan memberikan manfaat ekonomi these investments are strategically important
jangka panjang. Bagi Perseroan, investasi ini in supporting operational efficiency and align
memiliki peran strategis dalam mendukung with the direction of business development and
kelancaran operasional serta sejalan dengan expansion.
arah pengembangan dan ekspansi usaha.
Selama tahun 2025, Perseroan tetap Throughout 2025, the Company continued
merealisasikan investasi barang modal guna to realize capital expenditures to ensure the
memastikan kesiapan infrastruktur dan sarana readiness of infrastructure and operational
pendukung operasional. Rincian realisasi investasi support facilities. Details of capital expenditure
barang modal hingga akhir tahun 2025 disajikan realization through the end of 2025 are presented
pada tabel berikut. in the following table.
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Increase (Decrease)
Keterangan
2025 2024
Description
Persentase (%)
Nominal
Percentage (%)
Aset tetap 21.857 21.034 823 4%
Fixed assets
Bangunan 380 - 380 100%
Buildings
Kendaraan 2.152 - 2.152 100%
Vehicles
Peralatan dan Perabotan Kantor 934 777 157 20%
Office Furniture and Fixtures
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 179
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dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Increase (Decrease)
Keterangan
2025 2024
Description
Persentase (%)
Nominal
Percentage (%)
Mesin Kantor 148 - 148 100%
Office Machinery
Komputer 5.510 4.247 1.263 30%
Computers
Aset tetap dalam penyelesaian 12.733 16.010 (3.277) -20%
Fixed Assets In Progress
Aset Hak Guna 2.779 69.775 (66.996) -96%
Right of Use Assets
Bangunan 2.779 69.775 (66.996) -96%
Buildings
Aset tak berwujud 30.141 5.423 24.718 100%
Intangible Assets
Piranti lunak 18.406 1.879 16.527 100%
Software
Aset tak berwujud dalam penyelesaian 11.735 3.544 8.191 100%
Intangible assets in progress
Jumlah 54.777 96.232 (41.455) -43%
Total
Per 31 Desember 2025, realisasi investasi barang As of December 31, 2025, the realization of the
modal Perseroan tercatat sebesar Rp54,78 miliar, Company’s capital goods investment amounted
mengalami penurunan sebesar Rp41,46 miliar to Rp54.78 billion, was decreased by Rp41.46 billion
atau 43% dibanding tahun 2024 yang sebesar or 43% compared to Rp96.23 billion in 2024.
Rp96,23 miliar.
Hal ini terutama disebabkan karena banyaknya This decrease was primarily due to the large
realisasi pengadaan aset hak guna di tahun number of right-of-use asset acquisitions in 2024,
2024 berupa sewa baru Gedung Pacific Century including the new lease of Pacific Century Place
Place, dan perpanjangan sewa Gedung Gozco, Building, and extension lease of Gozco Building,
Gedung Kantor Cabang Medan dan Data Center Medan Branch Office Building, and Data Center
Colocation di Serpong dengan total nilai sebesar Colocation in Serpong, with a total value of
Rp69,78 miliar yang tidak terjadi lagi di tahun 2025. Rp69.78 billion, which did not recur in 2025.
Di sisi lain, pada tahun 2025 terdapat peningkatan On the other hand, in 2025 there was an increase
realisasi pengadaan aset tak berwujud sebesar in the realization of intangible asset procurement
Rp24,72 miliar dibanding pengadaan di tahun of Rp24.72 billion compared to procurement in
2024. Hal ini terutama disebabkan adanya 2024. This was mainly due to the procurement
pengadaan Lisensi TDSQL sebesar Rp13,96 miliar of TDSQL Licenses as Rp13.96 billion and the
serta adanya pengadaan aset takberwujud procurement of intangible assets in progress for
dalam penyelesaian untuk pengembangan the development of banking system with total
sistem perbankan dengan total senilai Rp11,74 Rp11.74 billion.
miliar.
Tren investasi ini menjadi dasar evaluasi dan This investment trend serves as the basis for the
penyesuaian strategi belanja modal Perseroan evaluation and adjustment of the Company’s
pada tahun 2026. capital expenditure strategy in 2026.
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Informasi dan Fakta Material yang Terjadi
Setelah Tanggal Pelaporan
Material Information and Facts Occurring After the Reporting Date
Pada tanggal 1 Maret 2026 telah dilakukan On March 1, 2026, there was a change in Corporate
pergantian Sekretaris Perusahaan. Sesuai dengan Secretary position. In accordance with the
POJK No. 35/POJK.04/2014 dan berdasarkan Surat Regulation of Financial Services Authority No. 35/
Keputusan Direksi No. SKEP/018/SET/BNC/II/2026, POJK.04/2014 and based on Board of Directors
Bank telah menunjuk Heru Sulistiadhi sebagai Decree No. SKEP/018/SET/BNC/II/2026, the Bank has
Sekretaris Perusahaan. appointed Heru Sulistiadhi as Corporate
Secretary.
Informasi Material Terkait Investasi, Ekspansi,
Divestasi, Penggabungan/ Peleburan Usaha,
Akuisisi, dan Restrukturisasi Utang/Modal
Material Information Regarding Investments, Expansion, Divestment,
Business Merger/Consolidation, Acquisition, and Debt/Capital Restructuring
Sepanjang tahun 2025, Perseroan tidak Throughout 2025, the Company had no material
memiliki informasi material yang berkaitan information related to investment activities,
dengan aktivitas investasi, ekspansi, divestasi, expansion, divestment, business merger/
penggabungan atau peleburan usaha, akuisisi, consolidation, acquisition, or debt/capital
maupun restrukturisasi utang atau modal yang restructuring that had a significant impact on the
berdampak signifikan terhadap operasional Company’s operations or financial performance.
maupun kinerja keuangan Perseroan. Oleh karena Therefore, there is no additional information
itu, tidak terdapat informasi tambahan terkait hal- regarding these matters that needs to be
hal tersebut yang perlu disajikan dalam Laporan presented in this Sustainability Report.
Keberlanjutan ini.
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Kebijakan Transaksi Afiliasi
dan Benturan Kepentingan
Affiliated Transaction Policy and Conflict of Interest
Kebijakan dan Mekanisme Policies and Mechanisms on
Penelaahan Transaksi serta Transaction Review and Compliance
Kepatuhan terhadap Ketentuan with Regulations
Perseroan telah memiliki kebijakan yang The Company has a policy governing affiliated
mengatur transaksi afiliasi dan potensi benturan transactions and potential conflicts of interest
kepentingan sebagaimana ditetapkan dalam as stipulated in Board of Directors’ Decision No.
Surat Keputusan Direksi Nomor SKEP/008/SET/ SKEP/008/SET/BNC/I/2024 dated January 25,
BNC/I/2024 tanggal 25 Januari 2024. Seluruh 2024. All transactions with affiliated parties are
transaksi dengan pihak afiliasi dilaksanakan conducted in accordance with the principles
dengan menjunjung tinggi prinsip kehati- of prudence and generally accepted business
hatian dan praktik bisnis yang berlaku umum, practices, and have complied with the provisions
serta telah memenuhi ketentuan Peraturan of Financial Services Authority Regulation No. 42/
Otoritas Jasa Keuangan Nomor 42/POJK.04/2020 POJK.04/2020 regarding Affiliated Transactions
tentang Transaksi Afiliasi dan Transaksi Benturan and Conflict of Interest Transactions, as well as
Kepentingan, serta PSAK 224 (revisi 2015) tentang PSAK 224 (revised 2015) regarding Disclosure of
Pengungkapan Pihak-pihak Berelasi. Related Parties.
D alam setiap proses pembahasan dan In any discussion or decision-making process
pengambilan keputusan yang berpotensi that potentially involves a conflict of interest, the
mengandung benturan kepentingan, Perseroan Company applies the following provisions:
menerapkan ketentuan sebagai berikut:
1. Pihak yang memiliki benturan kepentingan tidak 1. Parties with a conflict of interest are not
diperkenankan terlibat dalam pembahasan permitted to participate in discussions or
maupun pengambilan keputusan. Keputusan decision-making. Decisions will be made by
akan diambil oleh pejabat lain atau pejabat another officer or an officer one level above
satu tingkat di atasnya. them.
2. Pemegang saham yang memiliki benturan 2. Shareholders with a conflict of interest are
kepentingan wajib mengikuti keputusan yang required to comply with decisions made by
ditetapkan oleh pemegang saham yang tidak shareholders without a conflict of interest
memiliki benturan kepentingan dalam Rapat during the General Meeting of Shareholders
Umum Pemegang Saham (RUPS). (GMS).
3. Setiap anggota Dewan Komisaris, Direksi, 3. Every member of the Board of Commissioners,
serta karyawan yang memiliki kewenangan the Board of Directors, and employees with
p e n g a m b i l a n ke p u t u s a n d i w a j i b ka n decision-making authority is required to
m e nya m p a i ka n p e rnyata a n ta hu n a n submit an annual statement regarding their
mengenai tidak adanya benturan kepentingan absence of conflicts of interest and their
se r ta ke p atuh an te rh a d ap ko d e etik compliance with the Company's code of
perusahaan. conduct.
4. Setiap keputusan yang mengandung benturan 4. Any decision involving a conflict of interest
kepentingan wajib dicatat dalam risalah rapat must be recorded in the meeting minutes and
dan dilaporkan kepada Direktur Kepatuhan reported to the Director of Compliance as part
sebagai bagian dari laporan pelaksanaan of the report on the implementation of Good
Tata Kelola Perusahaan yang Baik (Good Corporate Governance.
Corporate Governance).
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Dalam implementasinya, Direksi memastikan In its implementation, the Board of Directors
seluruh transaksi afiliasi telah melalui proses ensures that all affiliated transactions have
penelaahan yang memadai dan dilaksanakan been reviewed adequately and conducted in
sesuai dengan prinsip kewajaran (arm’s length accordance with the arm’s length principle. The
principle). Dewan Komisaris dan Komite Audit Board of Commissioners and the Audit Committee
juga secara berkala melakukan evaluasi untuk also periodically evaluate these transactions to
memastikan bahwa transaksi tersebut selaras ensure they align with sound business practices
dengan praktik bisnis yang sehat dan memenuhi and meet the arm’s length principle.
prinsip kewajaran.
Transaksi Material yang Mengandung Material Transactions Involving
Benturan Kepentingan dan Transaksi Conflicts of Interest and Affiliated/
dengan Pihak Afiliasi/Pihak Berelasi Related Party Transactions
Sepanjang tahun 2025, Perseroan melaksanakan Throughout 2025, the Company conducted
Transaksi Afiliasi yang telah memenuhi ketentuan Affiliated Transactions that complied with
Peraturan Otoritas Jasa Keuangan Nomor 42/ the provisions of Financial Services Authority
POJK.04/2020 tentang Transaksi Afiliasi dan Regulation No. 42/POJK.04/2020 on Affiliated
Transaksi Benturan Kepentingan. Perseroan tidak Transactions and Conflict of Interest Transactions.
menemukan adanya pelanggaran terhadap The Company did not identify any violations
peraturan perundang-undangan yang berlaku of applicable laws and regulations regarding
terkait transaksi dengan pihak berelasi, serta transactions with related parties and was able
mampu memitigasi potensi benturan kepentingan to mitigate potential conflicts of interest through
melalui kebijakan internal yang diterapkan secara internal policies implemented consistently.
konsisten.
Transaksi atas kerja sama dengan pihak terafiliasi Transactions with affiliated or related parties have
atau berelasi telah diungkapkan dalam Catatan been disclosed in the Notes to the Company’s
atas Laporan Keuangan Tahunan Perseroan. Annual Financial Statements. All of these
Seluruh transaksi tersebut merupakan bagian transactions are part of the Company’s business
dari kegiatan usaha Perseroan dalam rangka activities aimed at generating revenue and are
menghasilkan pendapatan dan dilakukan secara conducted on a routine, recurring, and/or ongoing
rutin, berulang, dan/atau berkelanjutan. basis.
Nama, Sifat Hubungan, dan Sifat Name, Nature of Relationship, and
Transaksi Berelasi Nature of Affiliated Transactions
Informasi mengenai nama pihak berelasi, Information regarding the names of related
karakteristik hubungan, serta jenis transaksi parties, the nature of the relationships, and the
yang dilakukan oleh Perseroan disajikan secara types of transactions conducted by the Company
transparan pada tabel berikut. Pengungkapan is presented transparently in the following table.
ini bertujuan untuk memberikan gambaran yang This disclosure aims to provide a comprehensive
utuh mengenai hubungan afiliasi yang dimiliki overview of the Company’s affiliated relationships
Perseroan sesuai dengan ketentuan pelaporan in accordance with applicable reporting
yang berlaku. requirements.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 183
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Pihak Berelasi Sifat Hubungan Berelasi Sifat Transaksi
Related Parties Nature of Relationship Parties Nature Transaction
PT Akulaku Silvrr Indonesia Pemegang saham • Aset lain-lain
(ASI) Shareholder • Simpanan nasabah
• Liabilitas lain-lain
• Pendapatan bunga - amortisasi biaya transaksi
• Beban provisi dan komisi lainnya
• Other assets
• Deposits from customers
• Other liabilities
• Interest income - amortization of transaction cost
• Other provision and commission expenses
PT Gozco Capital Pemegang saham Simpanan nasabah
Shareholder Deposits from customers
PT Akulaku Finance Dimiliki oleh pemegang • Simpanan nasabah
Indonesia (AFI) saham akhir yang sama • Aset lain-lain
Owned by the same ultimate • Deposits from customers
shareholders • Other assets
PT Inovasi Kredit Dimiliki oleh pemegang Simpanan nasabah
Indonesia saham akhir yang sama Deposits from customers
Owned by the same ultimate
shareholders
PT Pintar Inovasi Digital Dimiliki oleh pemegang Simpanan nasabah
(PID) saham akhir yang sama Deposits from customers
Owned by the same ultimate
shareholders
PT Pintar Platform Digital Dimiliki oleh pemegang Simpanan nasabah
saham akhir yang sama Deposits from customers
Owned by the same ultimate
shareholders
PT Solusi Digital Abadi Dimiliki oleh pemegang • Liabilitas segera
saham akhir yang sama • Liabilities due immediately
Owned by the same ultimate
shareholders
Dewan Komisaris dan Manajemen kunci • Kredit yang diberikan
Direksi Key management • Simpanan nasabah
Board of Commissioners • Kompensasi dan remunerasi
and Directors • Loans
• Deposits from customers
• Compensation and remuneration
Pejabat Bank Manajemen kunci Key • Kredit yang diberikan
Bank Key Employees management • Simpanan nasabah
• Kompensasi dan remunerasi
• Loans
• Deposits from customers
• Compensation and remuneration
Realisasi Transaksi Pihak Berelasi Affiliated Transactions
Dalam menjalankan transaksi dengan pihak In conducting transactions with related parties,
berelasi, Perseroan secara konsisten menerapkan the Company consistently applies the arm’s
prinsip kewajaran transaksi (arm’s length length principle and ensures compliance with
principle) serta memastikan kepatuhan terhadap all laws and regulations governing affiliate
seluruh peraturan perundang-undangan yang transactions and potential conflicts of interest.
mengatur transaksi afiliasi dan potensi benturan Every transaction is conducted through adequate
kepentingan. Setiap transaksi dilakukan melalui internal control mechanisms to safeguard the
mekanisme pengendalian internal yang memadai integrity and interests of all stakeholders.
guna menjaga integritas dan kepentingan seluruh
pemangku kepentingan.
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
dalam jutaan Rupiah | in million Rupiah
Keterangan
2025 2024
Description
Kredit yang diberikan
Loans
Dewan Komisaris dan Direksi 19.802 19.823
Board of Commissioners and Directors
Pejabat Bank 2.228 2.801
Bank key employees
Sub jumlah 22.030 22.624
Sub total
Persentase terhadap jumlah kredit yang diberikan – bruto 0,31% 0,26%
Percentage to total loans - gross
Aset lain-lain
Other assets
PT Akulaku Silvrr Indonesia 5.815 4.922
PT Akulaku Finance Indonesia 716 -
Sub jumlah 6.531 4.922
Sub total
Persentase terhadap jumlah aset lain-lain – bruto 1,10% 0,72%
Percentage to total other assets - gross
Liabilitas segera
Liabilities due immediately
PT Solusi Digital Abadi 280 677
Sub jumlah 280 677
Sub total
Persentase terhadap jumlah liabilitas segera 0,13% 0,35%
Percentage to total liabilities due immediately
Simpanan nasabah
Deposits from customers
Pemegang saham 80.034 8.210
Shareholders
Dimiliki oleh pemegang saham akhir yang sama 33.141 40.739
Owned by the same ultimate shareholders
Dewan Komisaris dan Direksi 58.973 12.232
Board of Commissioners and Directors
Pejabat Bank 7.994 7.550
Bank Key Employees
Sub jumlah 180.142 68.731
Sub total
Persentase terhadap jumlah simpanan nasabah 1,28% 0,53%
Percentage to total deposits from customers
Liabilitas lain-lain
Other liabilities
PT Akulaku Silvrr Indonesia 35.687 45.697
Sub jumlah 35.687 45.697
Sub total
Persentase terhadap jumlah liabilitas lain-lain 11,29% 13,22%
Percentage to total other liabilities
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 185
Page 186
dalam jutaan Rupiah | in million Rupiah
Keterangan
2025 2024
Description
Pendapatan bunga – Amortisasi biaya transaksi
Interest income – Amortization of transaction costs
PT Akulaku Silvrr Indonesia (538.550) (1.113.607)
Sub jumlah (538.550) (1.113.607)
Sub total
Persentase terhadap jumlah pendapatan bunga 17,12% 30,83%
Percentage to total interest income
Beban provisi dan komisi lainnya
Other provision and commission expenses
PT Akulaku Silvrr Indonesia - 6.712
Sub Jumlah - 6.712
Sub Total
Persentase terhadap jumlah beban operasional 0,00% 0,20%
Percentage to total operating expenses
Kompensasi Manajemen Kunci
Compensation of Key Management Personnel
Gaji dan Imbalan Jangka Pendek:
Salaries and Short-Term Benefits:
Dewan Komisaris 3.380 3.240
Board of Commissioners
Direksi 8.143 8.218
Board of Directors
Pejabat Bank 25.971 22.842
Bank Key Employees
Sub jumlah 37.494 34.300
Sub total
Persentase terhadap Jumlah Beban Tenaga Kerja 10,58% 9,61%
Percentage to Total Personnel Expenses
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Kebijakan dan Pembagian Dividen
Dividend Policy and Distribution
Kebijakan Pembagian Dividen Dividend Distribution Policy
Kebijakan pembagian dividen Perseroan The Company’s dividend distribution policy is
ditetapkan melalui keputusan Rapat Umum established through a resolution of the General
Pemegang Saham (RUPS) dan dilaksanakan Meeting of Shareholders (GMS) and implemented
dengan mengacu pada Undang-Undang Nomor in accordance with Law No. 40 of 2007 on Limited
40 Tahun 2007 tentang Perseroan Terbatas. Dalam Liability Companies. In establishing this policy,
menetapkan kebijakan tersebut, Perseroan the Company consistently prioritizes the rights
senantiasa memperhatikan hak-hak pemegang of shareholders while taking into account various
saham dengan tetap mempertimbangkan factors, including the Company’s financial health,
berbagai faktor, antara lain tingkat kesehatan capital adequacy, funding needs for business
Perseroan, kecukupan permodalan, kebutuhan expansion, and future business growth prospects.
pendanaan untuk ekspansi usaha, serta prospek This policy does not limit the authority of the GMS
pertumbuhan usaha ke depan. Kebijakan ini to make other decisions in accordance with the
tidak mengurangi kewenangan RUPS untuk Company’s Articles of Association.
menetapkan keputusan lain sesuai dengan
Anggaran Dasar Perseroan.
Kronologis Pembagian Dividen Chronology of Dividend Distribution
Sehubungan dengan pembagian dividen, Regarding dividend distribution, the Company has
Perseroan tidak memiliki pembatasan (negative no restrictions (negative covenants) from third
covenants) dari pihak ketiga yang berpotensi parties that could potentially harm shareholders.
merugikan pemegang saham. Seluruh proses The entire dividend distribution process is
pembagian dividen dilaksanakan dengan conducted in compliance with applicable
mematuhi ketentuan yang berlaku di Negara regulations in the Republic of Indonesia,
Republik Indonesia, khususnya di bidang Pasar particularly in the capital market sector.
Modal.
B e rd a s a r ka n Ke p u t u s a n R U P S ya n g Based on the GMS resolution held on May 27, 2025,
diselenggarakan pada 27 Mei 2025, pemegang shareholders approved that the Company would
saham menyetujui bahwa Perseroan tidak not distribute dividends for the 2024 fiscal year.
melakukan pembagian dividen untuk tahun The Company’s dividend distribution history over
buku 2024. Riwayat pembagian dividen Perseroan the past five years is presented in the following
dalam lima tahun terakhir disajikan pada tabel table.
berikut.
Nominal Dividen
Rasio Dividen Per
Tanggal Tanggal Tanggal Tahun Buku (Rp juta)
Dividen Saham
RUPS Pencatatan Pembayaran Financial Dividend
Dividend Dividend per
Date of GMS Listing Date Payment Date Year Nominal
Ratio Share
(million Rupiah)
27-05-2025 - - 2024 - - -
30-04-2024 - - 2023 - - -
28-06-2023 - - 2022 - - -
21-07-2022 - - 2021 - - -
31-03-2021 13-04-2021 03-05-2021 2020 10% 1.532,21 0,23
30-07-2020 12-08-2020 03-09-2020 2019 10% 1.598,83 0,24
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Realisasi Penggunaan Dana Hasil Penawaran
Umum
Realization of the Use of Public Offering Proceeds
Perseroan telah menyampaikan laporan Realisasi Penggunaan Dana Hasil Penawaran Umum sesuai
dengan ketentuan POJK Nomor 30/POJK.04/2015 tentang Laporan Realisasi Penggunaan Dana Hasil
Penawaran Umum, dengan rincian sebagai berikut:
1. Penambahan Modal dengan Hak Memesan Efek Terlebih Dahulu (PMHMETD) V
Dalam pelaksanaan PMHMETD V, Perseroan menerbitkan sebanyak 1.927.162.193 lembar saham baru
dengan nilai nominal Rp100 per saham dan harga pelaksanaan Rp1.300 per saham. Seluruh saham
yang diterbitkan terserap sepenuhnya, sehingga Perseroan memperoleh dana sebesar Rp2.505,31
miliar. Terdapat perubahan penggunaan dana yang telah disetujui dalam RUPS tanggal 27 Mei 2025
sehingga realisasi penggunaan dana PMHMETD V hingga 31 Desember 2025 disajikan pada tabel berikut.
Nilai Realisasi Hasil Penawaran Umum
Realized Value of Public Offering Results
Tanggal
Jenis Penawaran Umum Jumlah Hasil Penawaran
No Efektif Biaya Penawaran
Type of Public Offering Umum Hasil Bersih
Effective Date Umum
Total Proceeds of Public Net Proceeds
Public Offering Fee
Offering
1 Penawaran Umum Dengan 18-Nov-21 2.505.310.850.900 2.541.062.000 2.502.769.788.900
Efek Terlebih Dahulu V
Public Offering with
Pre-emptive Rights V
Jumlah
2.505.310.850.900 2.541.062.000 2.502.769.788.900
Total
2. Penambahan Modal dengan Hak Memesan Efek Terlebih Dahulu (PMHMETD)
VI
Pada PMHMETD VI, Perseroan menerbitkan 2.617.133.843 lembar saham baru dengan nilai nominal Rp100
per saham dan harga pelaksanaan Rp650 per saham. Seluruh saham tersebut terserap secara penuh
dengan total dana yang diterima Perseroan sebesar Rp1.701,14 miliar. Terdapat perubahan penggunaan
dana yang telah disetujui dalam RUPS tanggal 27 Mei 2025 sehingga realisasi penggunaan dana
hingga akhir tahun 2025 disajikan pada tabel berikut.
Rencana Penggunaan Dana
Nilai Realisasi Hasil Penawaran Umum Menurut Prospektus
Realized Value of Public Offering Results Fund Usage Plan According to
Jenis Prospect
Penawaran Tanggal
Umum Efektif
No Jumlah Hasil Biaya Operasional
Type of Effective
Public Date Penawaran Penawaran Perbankan
Hasil Bersih Ekspansi Kredit
Offering Umum Umum Banking
Net Proceeds Loan Expansion
Total Proceeds Public Offering Operational
of Public Offering Fee Activities
1 Penawaran 10-Nov- 1.701.136.997.950 10.962.948.340 1.690.174.049.610 1.014.104.429.766 676.069.619.844
Umum 22
Dengan Hak
memesan
Efek Terlebih
Dahulu VI
Public
Offering with
Pre-emptive
Rights VI
Jumlah
1.701.136.997.950 10.962.948.340 1.690.174.049.610 1.014.104.429.766 676.069.619.844
Total
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
The Company has submitted a report on the Use of Public Offering Proceeds in accordance with the
provisions of POJK No. 30/POJK.04/2015 regarding Reports on the Use of Public Offering Proceeds, with
the following details:
1. Capital Increase with Preemptive Rights (PMHMETD) V
In the implementation of PMHMETD V, the Company issued 1,927,162,193 new shares with a par value
of Rp100 per share and an exercise price of Rp1,300 per share. All issued shares were fully subscribed,
enabling the Company to raise a total of Rp2,505.31 billion. There were changes to the use of funds
approved at the GMS on May 27, 2025; therefore, the actual use of funds from PMHMETD V as of December
31, 2025, is presented in the following table.
Rencana Penggunaan Dana Menurut Prospektus
Fund Usage Plan According to Prospect
Penyaluran Kredit Kegiatan Operasional Perbankan Pengembangan Teknologi Informasi
Lending Banking Operational Activities Information Technology Development
444.794.496.072 1.001.107.915.560 681.451.908.933
444.794.496.072 1.001.107.915.560 681.451.908.933
2. Capital Increase with Preemptive Rights (PMHMETD) VI
In PMHMETD VI, the Company issued 2,617,133,843 new shares with a par value of Rp100 per share and an
exercise price of Rp650 per share. All of these shares were fully subscribed, with the Company receiving
a total of Rp1,701.14 billion. There were changes to the use of funds approved at the GNS on May 27, 2025,
resulting in the realization of fund usage through the end of 2025 as presented in the following table.
Realisasi Penggunaan Dana
Actual Use of Funds Sisa Dana
Hasil
Penawaran
Pengembangan Kegiatan Umum
Pengembangan
Remaining
Teknologi Operasional Teknologi
Informasi Ekspansi Kredit Informasi
Funds from
Total Perbankan Total Public
Information Loan Expansion Banking Information
Technology Technology Offering
Operational
Development Activities Development
338.034.809.922 1.690.174.049.610 1.014.104.429.766 676.069.619.844 - 1.690.174.049.610 -
338.034.809.922 1.690.174.049.610 1.014.104.429.766 676.069.619.844 - 1.690.174.049.610 -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 189
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3. Penambahan Modal dengan Hak 3. Capital Increase with Preemptive
Memesan Efek Terlebih Dahulu Rights (PMHMETD) VII
(PMHMETD) VII
Melalui PMHMETD VII, Perseroan menerbitkan Through PMHMETD VII, the Company issued
1.311.666.667 saham baru dengan nilai nominal 1,311,666,667 new shares with a par value of Rp100
Rp100 per saham dan harga pelaksanaan Rp300 per share and an exercise price of Rp300 per
per saham. Seluruh penerbitan saham terserap share. All issued shares were fully subscribed,
sepenuhnya dengan dana yang dihimpun raising a total of Rp393,500,000,100. All proceeds
sebesar Rp393.500.000.100. Seluruh dana hasil PUT from PUT VII have been utilized in accordance
VII telah direalisasikan sesuai dengan rencana with the planned use of funds and have been
penggunaan dana dan telah dilaporkan kepada disclosed to the public via the Company’s letter
publik melalui surat Perseroan No. 012/SET/DIR/ No. 012/SET/DIR/BNC/I/2025 dated January 15, 2025.
BNC/I/2025 tanggal 15 Januari 2025. Laporan A report on the accountability for the realization
pertanggungjawaban atas realisasi penggunaan of the use of these funds was also presented at
dana tersebut juga telah disampaikan dalam the Annual GMS held on May 27, 2025.
RUPS Tahunan yang diselenggarakan pada
tanggal 27 Mei 2025.
Nilai Realisasi Hasil Penawaran Umum
Jenis Penawaran Tanggal Realized Value of Public Offering Results
Umum Efektif
No Jumlah Hasil Penawaran
Type of Effective
Public Offering Date Umum Biaya Penawaran Umum Hasil Bersih
Total Proceeds Public Offering Fee Net Proceeds
of Public Offering
1 Penawaran Umum 28-Jun- 393.500.000.100 30.794.038.158 362.705.961.942
Dengan Hak memesan 24
Efek Terlebih Dahulu VII
Public Offering with Pre-
emptive Rights VII
Jumlah
393.500.000.100 30.794.038.158 362.705.961.942
Total
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Rencana Penggunaan Dana Menurut
Realisasi Penggunaan Dana
Prospektus
Actual Use of Funds Sisa Dana Hasil
Fund Usage Plan According to Prospect
Penawaran Umum
Remaining Funds from
Peningkatan Kredit Peningkatan Kredit Public Offering
Total Total
Credit Enhancement Credit Enhancement
362.705.961.942 362.705.961.942 362.705.961.942 362.705.961.942 -
362.705.961.942 362.705.961.942 362.705.961.942 362.705.961.942 -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 191
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Kontribusi Terhadap Negara
Contribution to the Nation
Sebagai bentuk tanggung jawab dan kepatuhan As part of its responsibility and compliance
terhadap peraturan yang berlaku, Perseroan with applicable regulations, the Company is
berkomitmen untuk memenuhi seluruh kewajiban committed to complying with all tax regulations
perpajakan secara tepat waktu dan sesuai on time and in accordance with the provisions.
ketentuan. Kontribusi pajak Perseroan selama The Company’s tax contributions over the pas
dua tahun terakhir disajikan pada tabel berikut. two years are presented in the following table.
dalam jutaan Rupiah | in million Rupiah
Kenaikan (Penurunan)
Uraian Increase (Decrease)
2025 2024
Descriptions Nominal Persentase (%)
Nominal Percentage (%)
PPh 21 47.674 42.826 4.848 11,32%
Income Tax 21
PPh 23 11.707 25.174 (13.467) -53,49%
Income Tax 23
PPh 26 137 214 (78) -36,30%
Income Tax 26
PPh 4 (2) 154.596 168.584 (13.988) -8,30%
Income Tax 4(2)
PPN 6.255 6.463 (208) -3,21%
VAT
Jumlah Pajak 220.369 243.261 (22.893) -9,41%
Total Tax
Informasi Tentang Program Kepemilikan
Saham oleh Karyawan dan/atau Manajemen
(ESOP/MSOP)
Information Regarding Employee and/or Management Stock Ownership
Program (ESOP/MSOP)
Sepanjang tahun 2025, Perseroan tidak Throughout 2025, the Company did not implement
menyelenggarakan program kepemilikan an employee stock ownership program
saham oleh kar yawan (Emp loyee Stock (Employee Stock Ownership Program/ESOP) and/
Ownership Program/ESOP) dan/atau manajemen or a management stock ownership program
(Management Stock Ownership Program/MSOP). (Management Stock Ownership Program/MSOP).
Dengan demikian, tidak terdapat informasi terkait Consequently, there is no information regarding
ESOP/MSOP yang perlu diungkapkan dalam ESOP/MSOP that needs to be disclosed in this
Laporan ini. Report.
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Perbandingan Antara Target Dengan Realisasi
Kinerja
Comparison of Performance Targets and Realization
Dalam rangka mencapai tujuan strategis yang To achieve its established strategic objectives,
telah ditetapkan, Perseroan menyusun berbagai the Company sets various performance targets
target kinerja yang tercantum dalam Rencana outlined in the Bank’s Business Plan (RBB), taking
Bisnis Bank (RBB) dengan mempertimbangkan into account the dynamics throughout the current
dinamika kondisi sepanjang tahun berjalan. year. The Company continuously implements
Perseroan secara berkelanjutan menerapkan various strategies to maintain operational stability
berbagai strategi untuk menjaga stabilitas and drive business growth. A comparison of
operasional dan mendorong pertumbuhan performance targets and realization is presented
usaha. Perbandingan antara target dan realisasi in the following table.
kinerja disajikan pada tabel berikut.
dalam jutaan Rupiah | in million Rupiah
2025
Keterangan
Description Target Realisasi
Rp (%)
Target Realization
Kredit yang Diberikan 8.474.732 7.182.580 (1.292.152) 84,75%
Loans
Dana Pihak Ketiga 13.600.000 14.026.142 426.142 103,13%
Third Party Fund
Ekuitas 3.845.698 4.230.726 385.028 110,01%
Equity
Modal Disetor 1.335.048 1.335.048 - 100,00%
Paid-in Capital
Jumlah Aset 18.022.943 18.973.769 950.826 105,28%
Total Assets
Pendapatan Bunga Bersih 2.248.978 2.352.996 104.018 104,63%
Net Interest Income
Laba/(Rugi) Tahun Berjalan (Sebelum Pajak) 238.302 564.175 325.873 236,75%
Profit/(Loss) for the Current Year (Before Tax)
Rasio Keuangan
Financial Ratio
KPMM/CAR 39,44% 49,07%
ROE 6,54% 15,13%
ROA 1,33% 3,11%
NIM 14,14% 14,39%
BOPO 93,14% 84,18%
LDR 62,31% 51,21%
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Upaya Merealisasikan Target yang Efforts to Achieve Targets
Ditetapkan
Untuk memastikan pencapaian target-target To ensure the achievement of targets, the
tersebut, Perseroan telah menetapkan dan Company has established and implemented
mengimplementasikan berbagai strategi various strategies to support business growth,
pendukung pertumbuhan usaha, antara lain: including:
1. Melanjutkan transformasi digital dengan fokus 1. Continue the digital transformation with a focus
pada peningkatan pengalaman nasabah serta on enhancing the customer experience and
efisiensi proses internal. improving internal process efficiency.
2. Mengembangkan ekosistem layanan 2. Develop an integrated digital banking service
perbankan digital yang terintegrasi, dengan ecosystem, with an emphasis on improving
penekanan pada peningkatan layanan bagi services for the retail and corporate segments
segmen ritel dan korporasi sesuai klasifikasi in accordance with the Bank’s Business Group
Kelompok Usaha Bank. classification.
3. Meningkatkan kualitas pengelolaan dan 3. Continuously improve the quality of information
pengamanan Teknologi Informasi secara technology management and security, in line
berkelanjutan, sejalan dengan ketentuan with cybersecurity regulations, the Personal
keamanan siber, Undang-Undang Data Protection Act, and applicable global
Perlindungan Data Pribadi, serta standar global standards.
yang berlaku.
4. Memperkuat posisi Perseroan sebagai institusi 4. Strengthen the Company’s position as a
keuangan digital yang andal dan terpercaya reliable and trusted digital financial institution
dengan mengoptimalkan pemanfaatan by optimizing the use of technology in business
teknologi dalam pengembangan bisnis dan and service development nationwide.
layanan secara nasional.
5. Menyempurnakan mekanisme operasional 5. Refine operational mechanisms and branch
dan pengelolaan jaringan kantor agar network management to be more effective
lebih efektif dan efisien dalam mendukung and efficient in supporting the transformation
transformasi menuju bank berbasis layanan toward a digital-service-based bank and
digital serta peningkatan kualitas layanan improving service quality for customers.
kepada nasabah.
6. Mengembangkan layanan berbasis teknologi 6. Develop technology-based services as well as
maupun layanan konvensional melalui conventional services through branch offices,
kantor cabang, sebagai sarana peningkatan as a means to improve service quality and
mutu pelayanan dan penyampaian communicate the Company’s transformation,
informasi transformasi Perseroan, termasuk including the development of branchless
pengembangan layanan branchless banking banking services reaching major cities in
yang menjangkau kota-kota besar di Indonesia. Indonesia.
7. Melakukan penyesuaian struktur organisasi 7. Adjust the organizational structure along with
beserta seluruh aspek pendukungnya agar all supporting aspects to align with the new
selaras dengan budaya kerja dan strategi baru work culture and strategy in order to realize
dalam rangka mewujudkan visi Perseroan. the Company’s vision.
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Management Analysis and Discussion
Proyeksi Tahun 2026
2026 Projections
Perseroan telah menyusun proyeksi kinerja The Company has prepared performance
untuk tahun 2026 dengan mempertimbangkan projections for 2026 by considering current
dinamika perekonomian terkini serta proyeksi economic dynamics as well as economic
ekonomi tahun 2026, baik dari perspektif makro projections for 2026, from both macro and
maupun mikro. Proyeksi tersebut menjadi dasar micro perspectives. These projections serve as
dalam penetapan arah strategis Perseroan ke a foundation in determining the Company's future
depan. strategic direction.
dalam jutaan Rupiah | in million Rupiah
2024 2025 2026
Target
Keterangan Pertumbuhan
Description Realisasi Realisasi
(%)
Realization Realization
Growth Target
(%)
Kredit yang diberikan 8.822.146 7.182.580 5-15%
Loans
Dana Pihak Ketiga 13.063.792 14.026.142 3-5%
Third Party Fund
Ekuitas 3.561.837 4.230.726 8 -10%
Equity
Modal Disetor 1.335.048 1.335.048 -
Paid-in Capital
Jumlah Aset 17.409.065 18.973.769 3-5%
Total Assets
Pendapatan Bunga Bersih 2.850.561 2.352.996 8 -10%
Net Interest Income
Laba/(Rugi) Tahun Berjalan (Sebelum Pajak) 18.684 564.175 3-5%
Profit/(Loss) for the Current Year (Before Tax)
Rasio Keuangan
Financial Ratio
KPMM/CAR 35,30% 49,07% 46,66%
ROE 0,59% 15,13% 9,34%
ROA 0,10% 3,11% 2,33%
NIM 17,30% 14,39% 16,96%
BOPO 99,34% 84,18% 89,28%
LDR 67,53% 51,21% 68,56%
Selain proyeksi keuangan, Perseroan juga Apart from financial projections, the Company has
menetapkan sasaran strategis jangka pendek, also established short-term, medium-term, and
jangka menengah, dan jangka panjang dengan long-term strategic goals by taking into account
mempertimbangkan kondisi keuangan dan non- financial and non-financial conditions, as well
keuangan, serta rencana pengembangan usaha as plans for sustainable business development.
secara berkelanjutan. Adapun rencana strategis The Company’s strategic plan for 2026 is outlined
Perseroan untuk tahun 2026 dijabarkan sebagai as follows.
berikut.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 195
Page 196
Target Jangka Pendek Short-Term Targets
1. Melanjutkan strategi diversifikasi dengan 1. Continue the diversification strategy through
meningkatkan pinjaman dari segmen Local new loan products and expanding channeling
business. partner based.
2. Terus melakukan review atas portfolio dari 2. Continuously review the portfolio of the Group
segmen Group Collaboration dengan tetap Collaboration segment while maintaining
menerapkan Risk Acceptance Criteria dalam the application of Risk Acceptance Criteria in
proses persetujuan pinjaman, guna menjaga the loan approval process to maintain asset
kualitas aset. quality.
3. Pengembangan sistem Big-Data dan Analytic 3. Develop Big Data and Analytics systems,
terutama yang mendukung pengambilan particularly those supporting data-driven
keputusan persetujuan pinjaman retail yang decision-making for retail loan approvals, as
berbasis data, serta ketersediaan data dengan well as ensuring the availability of high-quality
kualitas data yang baik guna mendukung data to support reporting to regulators.
pelaporan kepada regulator.
4. Mengembangkan metode penilaian Internal 4. Develop an Internal Credit Rating assessment
Credit Rating yang dapat memberikan method that can provide an early indication of
gambaran tingkat kesehatan calon debitur the financial health of prospective borrowers
dan/atau debitur sejak dini sehingga dapat and/or borrowers, thereby supporting the
mendukung proses pemberian kredit sejak credit granting process from the beginning;
awal, proses inisiasi dapat dilakukan setelah the initiation process can proceed once it
sesuai dengan target debitur dan/atau aligns with the Bank's target debtors and/or risk
risk appetite Bank. Internal Credit Rating appetite. The Internal Credit Rating assessment
assessment dapat memperkirakan besaran can estimate the magnitude of risk the Bank
risiko yang akan ditanggung Bank dari will bear from the existing portfolio through
portofolio yang ada melalui rasio probability the probability of default ratio measured for
of default yang terukur dari masing-masing each rating level.
tingkatan rating.
5. Melakukan investasi ke corporate bonds 5. Invest in corporate bonds to diversify the
untuk diversifikasi portofolio, peningkatan portfolio, increase profitability through higher
profitabilitas melalui imbal hasil yang lebih yield enhancement, and manage liquidity
tinggi, dan juga untuk pengelolaan likuiditas in consideration of the prevailing market
dengan mempertimbangkan kondisi pasar. conditions
6. Rencana pengembangan produk dan layanan 6. Product or services development plan to
untuk sumber pendapatan lain. generate other source of revenue.
7. Mengembangkan produk wealth 7. Develop wealth management products,
management, termasuk bancassurance including bancassurance, to grow low-cost
untuk pertumbuhan dana murah dengan funding while maintaining the Bank’s liquidity,
tetap menjaga likuiditas Bank, dengan tujuan aiming to secure stable funding and reducing
untuk memiliki pendanaan yang stabil dan the cost of funds.
menurunkan cost of fund.
8. Menerapkan cost discipline management 8. Implement cost discipline management to
guna meningkatkan efisiensi biaya operasional improve operational cost efficiency without
tanpa mengurangi kualitas dan produktivitas, compromising quality and productivity, by
dengan memaksimalkan sumber daya/ maximizing Bank's available resources.
resources yang dimiliki oleh Bank.
Target Jangka Menengah Medium-Term Targets
1. Terus melakukan inovasi dalam product 1. Continue innovating in product development to
development untuk dapat meningkatkan expand the loan portfolio in the local business
portfolio pinjaman dari segmen local business segment, consistently meeting customer
yang memenuhi kebutuhan nasabah secara needs to support improved profitability and
berkesinambungan untuk mendukung diversification strategies.
perbaikan rentabilitas dan strategi diversifikasi.
2. M e n i n g ka tka n l eve l p e l a ya n a n ya n g 2. C o n t i n u o u s l y i m p r o v e t h e l e v e l o f
komprehensif secara berkelanjutan kepada comprehensive service to customers both
nasabah baik secara daring maupun luring. online and offline.
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Management Analysis and Discussion
3. Melakukan pengembangan transformasi 3. Continuously develop information technology
teknologi informasi secara berkelanjutan transformation to support the growth of digital
untuk terus mendukung perkembangan banking, risk mitigation, and operational cost
bisnis perbankan digital, mitigasi risiko serta efficiency.
efisiensi biaya operasional.
4. Meningkatkan kemampuan bersaing di 4. Enhance competitive capabilities amid
tengah peningkatan persaingan dari increasing competition from competitors
kompetitor (bank dengan layanan digital (other banks with digital services).
lainnya).
5. Pengembangan produk AI (kecerdasan 5. Develop AI (artificial intelligence) products to
buatan) untuk menghasilkan produk atau create innovative products or services, improve
layanan yang inovatif, meningkatkan efisiensi operational efficiency and the customer
operasional, pengalaman nasabah, yang experience, and meet customer needs
dapat memenuhi kebutuhan nasabah
Prospek Usaha
Business Prospects
Tingkat inflasi pada tahun 2026 diperkirakan tetap The inflation rate in 2026 is projected to remain
terkendali dalam kisaran 2,5%-3,1% (year on year). under control within the range of 2.5%-3.1% (year
Bank Indonesia terus mengoptimalkan bauran on year). Bank Indonesia continues to optimize
kebijakan moneter guna menjaga stabilitas its monetary policy mix to maintain economic
ekonomi sekaligus mendukung pertumbuhan stability while supporting sustainable economic
ekonomi yang berkelanjutan. growth.
Dalam Rapat Dewan Gubernur Bank At the Bank Indonesia Board of Governors’ meeting
Indonesia pada Maret 2026, diputuskan untuk in March 2026, decision was made to maintain the
mempertahankan suku bunga acuan (BI-Rate) benchmark interest rate (BI-Rate) at 5.75%, with
pada level 5,75%, dengan suku bunga Deposit the Deposit Facility rate at 5.00% and the Lending
Facility sebesar 5,00% dan Lending Facility sebesar Facility rate at 6.50%. This policy was adopted in
6,50%. Kebijakan tersebut diambil sebagai response to global economic uncertainty, with
respons atas ketidakpastian ekonomi global, the aim of maintaining the stability of the Rupiah
dengan tujuan menjaga stabilitas nilai tukar exchange rate, controlling inflation, and supporting
Rupiah, mengendalikan inflasi, serta mendukung the momentum of national economic growth.
momentum pertumbuhan ekonomi nasional.
Pemerintah melaporkan pertumbuhan ekonomi The Government reports Indonesia's economic
Indonesia pada tahun 2025 berada pada 5,39%. growth in 2025 to be at 5.39%. The growth of
Pertumbuhan kredit perbankan mencapai 9,69%, banking credit reached 9.69%, supported by
didukung oleh prospek ekonomi yang positif positive economic prospects and accommodative
serta kebijakan makroprudensial yang tetap macroprutential policies.
akomodatif.
Mengacu pada kondisi tersebut, pada tahun Given these conditions, the Company will focus
2026 Perseroan memfokuskan strategi its strategy in 2026 on growing high-quality
pada pertumbuhan penyaluran kredit yang credit disbursement to maintain a healthy NPL
berkualitas guna menjaga tingkat NPL tetap ratio, alongside market expansion and customer
sehat, disertai perluasan pasar dan diversifikasi segment diversification. Additionally, the Company
segmen nasabah. Selain itu, Perseroan juga will optimize the development of low-cost funding
mengoptimalkan pengembangan dana murah (CASA), payroll services, and cash management,
(CASA), layanan payroll, dan cash management, while maintaining healthy and efficient banking
dengan tetap menjaga operasional perbankan operations. These efforts are expected to drive
yang sehat dan efisien. Upaya ini diharapkan sustainable improvements in the Company’s
dapat mendorong perbaikan kinerja Perseroan performance.
secara berkelanjutan.
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Investor Relations
Investor Relations
Fungsi Investor Relations Perseroan didedikasikan The Company’s Investor Relation function is
untuk menjaga komunikasi yang transparan, tepat dedicated to maintaining transparent, timely,
waktu, dan konsisten dengan para pemegang and consistent communication with shareholders,
saham, analis, serta calon investor. Sepanjang analysts, and prospective investors. During the
tahun, Perseroan secara aktif terlibat dalam year, the Company actively engaged on a wide
berbagai kegiatan seperti paparan kinerja range activities such as earnings calls, analyst
(earnings call), pertemuan dengan analis, meetings, investor conferences, public expose
konferensi investor, public expose (kolaborasi (collaboration with Corporate Secretary), and both
dengan Corporate Secretary), serta pertemuan one-on-one and group meetings with institutional
baik secara individu maupun kelompok dengan and retail investors. The Company’s Investor
investor institusi dan ritel. Fungsi Investor Relations Relations is aimed to deliver high standards of
Perseroan bertujuan untuk menyampaikan standar disclosure, accuracy of information, provide
keterbukaan informasi yang tinggi, memastikan clear updates on financial performance and the
akurasi informasi, serta memberikan pembaruan Company’s strategic direction.
yang jelas mengenai kinerja keuangan dan arah
strategis Perseroan.
Investor Relations senantiasa menyempurnakan The Investor Relations continuously refine the
pengungkapan informasi untuk memberikan information disclosures to provide deeper insights
wawasan yang lebih mendalam mengenai into business drivers, business performance,
pendorong bisnis, kinerja bisnis, serta pengelolaan and risk management. One of the Company’s
risiko. Salah satu strategi Perseroan adalah secara strategies is to actively incorporate market and
aktif menginkorporasikan masukan dari pasar shareholders’ feedback to enhance transparency
dan pemegang saham guna meningkatkan and benchmarking to strengthen our credibility
transparansi serta melakukan benchmarking of information and communication. Investor
untuk memperkuat kredibilitas informasi dan Relation website was redesigned to enhance
komunikasi. Situs web Investor Relations juga telah accessibility and improve user experience. Several
didesain ulang untuk meningkatkan aksesibilitas new initiatives were introduced, including a series
dan user experience. Sejumlah inisiatif baru telah of engagement events conducted in 2025, such
diperkenalkan, termasuk serangkaian kegiatan as retail investor gathering with Stockbit, Temu
keterlibatan yang diselenggarakan pada tahun Emiten event, institutional investor gathering with
2025, seperti pertemuan investor ritel bersama RHB Securities.
Stockbit, acara Temu Emiten, serta pertemuan
investor institusi bersama RHB Securities.
Aktifitas Investor Relations
Investor Relations Activities
Uraian*)
2025
Descriptions*)
4x
4Q24 (17 Apr 2025)
Paparan Kinjerja
1Q25 (9 May 2025)
Earnings Call
2Q25 (5 Aug 2025)
3Q25 (5 Nov 2025)
Paparan Publik Tahunan 1x
Annual Public Expose (16 Nov 2025)
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Pada tahun 2025, fungsi Investor Relations In 2025, the function of Investor Relation is
diintegrasikan ke dalam Corporate Planning untuk integrated under Corporate Planning to enhance
meningkatkan keselarasan antara perencanaan alignment between strategic planning, financial
strategis, kinerja keuangan, dan komunikasi performance, and external communication with
eksternal dengan para pemangku kepentingan. stakeholders. In addition, Corporate Planning also
Selain itu, Corporate Planning juga mengawasi oversees balance sheet management, enabling
pengelolaan neraca, sehingga fungsi Investor Investor Relation function to have a deeper linkage
Relations memiliki keterkaitan yang lebih kuat between strategic execution, capital structure,
antara eksekusi strategi, struktur permodalan, and liquidity to enable an overall long-term value
dan likuiditas guna mendukung perwujudan nilai creation.
jangka panjang secara menyeluruh.
Ke depannya, Perseroan akan terus memanfaatkan Going forward, the Company will continue to
platform digital, memperluas kanal keterlibatan, leverage digital platforms, expand engagement
serta memperkuat transparansi untuk channels, and strengthen transparency to build
membangun kepercayaan yang berkelanjutan lasting trust and support sustainable shareholder
dan mendukung penciptaan nilai pemegang value.
saham yang berkelanjutan.
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Aspek Pemasaran
Marketing Aspects
Strategi Pemasaran Marketing Strategy
Sebagai bagian dari implementasi strategi As part of the implementation of an adaptive
bisnis yang adaptif, Perseroan secara berkala business strategy, the Company periodically
melakukan evaluasi menyeluruh terhadap conducts a comprehensive evaluation of the
segmen pasar yang dilayani serta mencermati market segments it serves and monitors the level
tingkat persaingan dalam industri perbankan. of competition within the banking industry.
Sepanjang tahun 2025, kondisi likuiditas perbankan Throughout 2025, national banking liquidity
nasional tetap terjaga dan mendukung kapasitas conditions remained stable and supported
penyaluran kredit, disertai dengan peningkatan lending capacity, accompanied by enhanced
fungsi intermediasi. Ketahanan sektor perbankan intermediation functions. The banking sector’s
juga tetap solid, tercermin dari permodalan yang resilience also remained solid, reflected in
kuat dan risiko kredit yang relatif rendah. Di sisi strong capitalization and relatively low credit
lain, aktivitas ekonomi dan transaksi keuangan risk. Meanwhile, economic activity and digital
digital terus menunjukkan kinerja yang positif, financial transactions continued to demonstrate
didukung oleh sistem pembayaran yang aman, positive performance, supported by secure,
andal, dan lancar. Dinamika pasar tersebut turut reliable, and seamless payment systems. These
mempengaruhi kinerja Perseroan. market dynamics also influenced the Company’s
performance.
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Management Analysis and Discussion
Berangkat dari pemahaman terhadap karakteristik Based on an understanding of market
pasar dan tingkat persaingan, Perseroan secara characteristics and the level of competition,
disiplin menerapkan kebijakan pengelolaan biaya the Company rigorously implements cost
di seluruh lini organisasi. Setiap pengeluaran management policies across all organizational
diarahkan agar memberikan kontribusi levels. Every expenditure is aimed at making a
nyata terhadap peningkatan pendapatan tangible contribution to sustainable revenue
secara berkelanjutan. Perseroan juga terus growth. The Company also continues to capitalize
memanfaatkan peluang yang ada dengan on existing opportunities by providing banking
menyediakan produk dan layanan perbankan products and services that are relevant and
yang relevan dan sesuai dengan kebutuhan aligned with public needs.
masyarakat.
Fokus utama Perseroan meliputi penguatan The Company’s primary focus is on strengthening
fundamental usaha, peningkatan kualitas business fundamentals, improving credit quality,
kredit, menjaga pendapatan bunga, serta maintaining interest income, and implementing
pelaksanaan efisiensi operasional. Strategi operational efficiency. The funding strategy
pendanaan diarahkan pada pertumbuhan is directed at growing low-cost funds through
dana murah melalui produk tabungan dan giro, savings and current accounts, supported by
didukung oleh penyelenggaraan program- the implementation of attractive programs and
program menarik serta peningkatan kualitas improvements in service quality for existing
layanan bagi nasabah eksisting, baik perorangan customers, both individual and non-individual.
maupun non-perorangan. Upaya ini ditujukan These efforts are aimed at increasing the
untuk meningkatkan proporsi quality customer proportion of quality customers and strengthening
dan memperkuat keterikatan nasabah dengan customer loyalty to the Company.
Perseroan.
Selain itu, Perseroan menitikberatkan Additionally, the Company prioritizes the growth
pertumbuhan penyaluran kredit yang berkualitas, of quality credit disbursement, market expansion,
melakukan perluasan pasar dan diversifikasi and diversification of customer segments, as well
segmen nasabah, serta mengoptimalkan kerja as optimizing strategic partnerships with third
sama strategis dengan pihak ketiga. parties.
Sejalan dengan pengembangan layanan In line with the development of digital banking
perbankan digital, Perseroan juga memfokuskan services, the Company also focuses its marketing
strategi pemasaran pada peningkatan strategy on increasing the utilization of Corporate
pemanfaatan layanan Corporate Internet Banking, Internet Banking, API Disbursement dan Payroll
API Disbursement dan Payroll yang ditujukan bagi services targeted at the corporate segment. This
segmen korporasi. Strategi tersebut dilaksanakan strategy is implemented through a customer-
melalui pendekatan berbasis kebutuhan nasabah, centric approach, improved system integration
peningkatan kemudahan integrasi sistem, serta convenience, and the provision of secure, reliable,
penyediaan layanan transaksi yang aman, andal, and efficient transaction services to support
dan efisien guna mendukung aktivitas operasional customers’ operational activities and financial
dan pengelolaan keuangan nasabah. management.
Dalam rangka mendukung implementasi strategi To support the implementation of this strategy, the
tersebut, Perseroan secara aktif melakukan Company actively educates customers, provides
edukasi kepada nasabah, pendampingan proses guidance on service implementation processes,
implementasi layanan, serta penguatan sinergi and strengthens synergies with business partners
dengan mitra bisnis dan ekosistem digital. Upaya and the digital ecosystem. These efforts are
ini diharapkan dapat meningkatkan volume expected to increase transaction volume,
transaksi, memperluas basis nasabah korporasi, expand the corporate customer base, boost
meningkatkan pendapatan berbasis komisi, serta commission-based revenue, and strengthen Bank
memperkuat posisi Bank Neo Commerce dalam Neo Commerce’s position in the digital banking
persaingan layanan perbankan digital. services market.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 201
Page 202
Pangsa Pasar Market Share
Kinerja Perseroan dibandingkan dengan industri The Company’s performance compared to the
perbankan secara nasional disajikan pada tabel national banking industry is presented in the
berikut. following table.
dalam miliar Rupiah | in billion Rupiah
Uraian*)
2025 2024
Descriptions*)
Aset Industri Perbankan 13.646.417 12.460.955
Assets Banking Industry
BNC 18.973 17.409
Dana Pihak Ketiga Industri Perbankan 10.057.543 8.837.242
Third Party Funds Banking Industry
BNC 14.026 13.063
Kredit Industri Perbankan 8.693.972 7.942.946
Loans Banking Industry
BNC 7.183 8.822
*) Sumber Data Industri Perbankan: OJK, Statistik Perbankan Indonesia Desember 2025.
*) Source of Banking Industry Data: OJK, Indonesian Banking Statistics, December 2025.
Pada tahun 2025, pangsa pasar Perseroan In 2025, the Company’s market share stood at
tercatat sebesar 0,14% dari sisi aset, 0,14% dari 0.14% in terms of assets, 0.14% in terms of Third Party
sisi Dana Pihak Ketiga (DPK), dan 0,08% dari sisi Funds (TPF), and 0.08% in terms of loan distribution.
penyaluran kredit.
Perubahan Ketentuan Peraturan Regulatory Changes
Perundang-Undangan
Sepanjang tahun 2025, terdapat sejumlah Throughout 2025, there were a number of
perubahan peraturan perundang-undangan regulatory changes that had a significant impact
yang memberikan dampak signifikan terhadap on the Company’s business activities. Details of
kegiatan usaha Perseroan. Rincian perubahan the regulatory changes and their impact on the
regulasi serta dampaknya terhadap Perseroan Company are presented in the following table.
disajikan pada tabel berikut.
202 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Peraturan Perundang-
Pokok Perubahan Latar Belakang Dampak
undangan
Key Changes Background Impact
Laws and Regulations
PADG No 7 Tahun 2025 1. Penyesuaian cakupan sektor Dalam rangka mendukung Berdampak
Tentang Perubahan tertentu yang ditetapkan Bank pertumbuhan ekonomi yang terhadap
Ketiga Atas PADG Indonesia. berkelanjutan, Bank Indonesia laporan
No 11 tahun 2023 2. Penyesuaian besaran KLM mendorong penyaluran kredit Keuangan
tentang Peraturan sehingga besaran KLM secara melalui penguatan kebijakan
Pelaksanaan Kebijakan keseluruhan menjadi paling makroprudensial longgar Impacting
Insentif Likuiditas banyak sebesar 5%. berupa penguatan KLM. the
Makroprudensial (KLM) 3. Penyesuaian pengaturan Financial
mengenai tambahan besaran To support sustainable Statements
PADG No. 7 of 2025 on KLM. economic growth, Bank
the Third Amendment 4. Penyesuaian batas waktu Indonesia is encouraging
to PADG No. 11 of 2023 penerimaan data, penyampaian credit distribution by
on the Enforcement informasi. strengthening accommodative
Regulation for the macroprudential policies,
Macroprudential 1. Adjustments to the coverage of specifically by tightening the
Liquidity Incentive Policy specific sectors as determined by KLM.
(KLM) Bank Indonesia.
2. Adjustments to the KLM threshold
so that the total KLM threshold
does not exceed 5%.
3. Adjustments to the regulations
regarding additional KLM
thresholds.
4. Adjustments to the deadlines
for data receipt and information
submission.
PADG No 8 Tahun 1. Penyesuaian besaran bagian Mendukung pertumbuhan Tidak
2025 Tentang tertentu dari pemenuhan ekonomi berkelanjutan berdampak
Perubahan Ketiga kewajiban GWM dalam rupiah dengan tetap menjaga terhadap
Atas PADG no 24/8/ yang diberikan remunerasi GWM prinsip kehati-hatian. Pada laporan
PADG/2022 tentang bagi BUK, atau insentif GWM RDG Februari 2025 ditetapkan Keuangan
Peraturan Pelaksanaan berupa pemberian (‘athaya) untuk menambah besaran
Pemenuhan Giro bagi BUS dan UUS setelah insentif KLM dari maksimal 4% Does not
Wajib Minimum Dalam memperhitungkan besaran menjadi maksimal 5% dari DPK. impact the
Rupiah dan Valuta pelonggaran atas kewajiban KLM diberikan ke bank berupa financial
asing bagi bank Umum pemenuhan GWM, yakni KLM. pelonggaran dari kewajiban statements
Konvensional (BUK), 2. Besaran bagian tertentu dari pemenuhan GWM Rupiah
Bank Umum Syariah pemenuhan kewajiban GWM secara rata rata.
(BUS), dan Unit Usaha dalam rupiah yang diberikan
Syariah (UUS) remunerasi GWM bagi BUK, atau Supporting sustainable
insentif GWM berupa pemberian economic growth while
PADG No. 8 of 2025 on (‘athaya) bagi BUS dan UUS maintaining the principle of
the Third Amendment prudence. At the February 2025
to PADG No. 24/8/ Monetary Policy Meeting, a
PADG/2022 regarding 1. Adjustment to the specific portion decision was made to increase
the Enforcement of the rupiah GWM requirement the KLM incentive from a
Regulation on the for which GWM remuneration maximum of 4% to a maximum
Maintenance of is provided to BUK, or GWM of 5% of deposit liabilities.
Minimum Regulatory incentives in the form of grants The KLM is provided to banks
Reserve Requirements (‘athaya) for BUS and UUS, after in the form of a relaxation of
(GWM) in Rupiah and taking into account the amount the requirement to meet the
Foreign Currency of the relaxation of the GWM average Rupiah GWM.
for Conventional requirement, namely KLM.
Commercial Banks 2. The specific portion of the rupiah
(BUK), Sharia GWM requirement for which GWM
Commercial Banks remuneration is provided to BUK,
(BUS), and Sharia or GWM incentives in the form of
Business Units (UUS) grants (‘athaya) for BUS and UUS
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 203
Page 204
Peraturan Perundang-
Pokok Perubahan Latar Belakang Dampak
undangan
Key Changes Background Impact
Laws and Regulations
PADG No 11 Tahun 1. Penyesuaian pengaturan Dalam rangka mendukung Tidak
2025 Tentang Penyangga Likuiditas pertumbuhan ekonomi yang berdampak
Rasio Intermediasi Makroprudensial (PLM) sebagai berkelanjutan, Bank Indonesia terhadap
Makroprudensial dan berikut: mendorong penyaluran kredit laporan
Penyangga Likuiditas a. Besaran PLM dari 5% menjadi atau pembiayaan perbankan. Keuangan
Makroprudensial 4% dari DPK BUK dalam rupiah. Untuk itu, Bank Indonesia
bagi Bank Umum b. Penggunaan Securities melakukan penguatan Does not
Konvensional, Bank BUK dalam transaksi repo kebijakan makroprudensial impact the
Umum Syariah, dan unit dan transaksi PasBI yang berupa penurunan besaran financial
Usaha Syariah dapat diperhitungkan untuk rasio Penyangga Likuiditas statements
pemenuhan paling banyak dari Makroprudensial (PLM) dan
PADG No. 11 of 2025 on 5% menjadi 4% dari DPK BUK. besaran rasio PLM Syariah yang
the Macroprudential 2. Penyesuaian Contoh Pemenuhan ditujukan untuk meningkatkan
Intermediation Giro RIM, Giro RIM Syariah, PLM, dan fleksibilitas pengelolaan
Ratio and the PLM Syariah, serta perhitungan likuiditas oleh perbankan guna
Macroprudential sanksi kewajiban membayar dan mendorong penyaluran kredit.
Liquidity Buffer Contoh Pemenuhan Giro RIM dan
for Conventional PLM bagi Bank yang Melakukan To support sustainable
Commercial Banks, Penggabungan pada Lampiran economic growth, Bank
Sharia Commercial PADG dimaksud. Indonesia is encouraging
Banks, and Sharia the distribution of credit
Business Units 1. Adjustments to the and banking financing. To
Macroprudential Liquidity Buffer this end, Bank Indonesia
(PLM) settings are as follows: has strengthened its
a. The PLM rate is reduced from macroprudential policies by
5% to 4% of BUK’s deposit- lowering the Macroprudential
taking liabilities in rupiah. Liquidity Buffer (PLM) ratio and
b. The use of BUK securities in the Sharia PLM ratio, with the
repo transactions and PasBI aim of increasing the flexibility
transactions that can be of banks’ liquidity management
counted toward compliance to boost credit distribution.
is reduced from a maximum
of 5% to 4% of BUK’s deposit-
taking liabilities.
2. Adjustments to the Examples
of Compliance for RIM Demand
Deposits, Sharia RIM Demand
Deposits, PLM, and Sharia PLM,
as well as the calculation of
penalties for failure to pay and
Examples of Compliance for RIM
Demand Deposits and PLM for
Banks Engaging in Mergers in the
aforementioned PADG Annex.
204 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Peraturan Perundang-
Pokok Perubahan Latar Belakang Dampak
undangan
Key Changes Background Impact
Laws and Regulations
POJK No.18 tentang 1. Laporan Publikasi wajib disajikan POJK Nomor 18 Tahun Berdampak
Transparansi dan dalam mata uang Rupiah. 2025 merupakan terhadap
Publikasi Laporan Bank 2. Laporan Publikasi wajib disusun harmonisasi dari peraturan laporan
secara lengkap, akurat, kini, perundangundangan terkini Keuangan
POJK No. 18 on the utuh, tepat waktu, dan dapat serta mengatur lebih jelas
Transparency and diperbandingkan Angka dalam terkait Transparansi dan Impacting
Publication of Bank laporan publikasi sesuai dengan Publikasi Laporan Bank. the
Reports angka yang diungkapkan pada financial
laporan keuangan. Untuk posisi POJK No. 18 of 2025 is a statements
data bulan Desember wajib harmonization of the latest laws
diaudit oleh akuntan publik. and regulations and provides
3. Laporan Keuangan berdasarkan clearer guidelines regarding the
standar akuntansi disajikan dalam Transparency and Publication
bentuk: of Bank Reports.
a. Laporan keuangan secara
individu; dan/atau
b. Laporan keuangan secara
konsolidasi.
4. Penyusun Laporan Keuangan:
a. Penunjukan Pejabat Eksekutif
(PE)
b. Kompetensi Penyusun dan
Anggota Penyusun Laporan
Keuangan.
c. Penggantian PE dan/atau
Anggota Penyusun Laporan
Keuangan.
d. Pemenuhan kompetensi
dilaksanakan paling lambat 24
bulan sejak POJK ini berlaku.
5. Jenis Laporan Publikasi Bank
sebagai berikut:
a. Laporan Publikasi Keuangan
dan Informasi Kinerja
b. Laporan Publikasi Eksposur
Risiko dan Permodalan
c. Laporan Publikasi Informasi
atau Fakta Material
d. Laporan Publikasi Suku Bunga
Dasar kredit.
e. Laporan Keberlanjutan
f. Laporan Tahunan Pelaksanaan
Tata Kelola Terintergrasi Bank
yang merupakan perusahaan
induk konglomerasi keuangan.
g. Laporan Keuangan Tahunan
bagi Bank yang merupakan
Emiten atau Perusahaan Publik.
h. Laporan Lain.
6. Periode Laporan:
a. Bulanan
b. Triwulanan
c. Semesteran
d. Tahunan
e. Insidental.
7. Bank pertama kali
mengumumkan laporan
sebagaimana diatur dalam
POJK ini.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 205
Page 206
Peraturan Perundang-
Pokok Perubahan Latar Belakang Dampak
undangan
Key Changes Background Impact
Laws and Regulations
1. Publication reports must be
presented in Indonesian Rupiah.
2. Publication reports must be
complete, accurate, up-to-date,
comprehensive, timely, and
comparable. The numbers in the
publication report must match
those disclosed in the financial
statements. Data as of December
must be audited by a public
accountant.
3. Financial Statements prepared
in accordance with accounting
standards shall be presented in
the form of:
a. Individual financial statements;
and/or
b. Consolidated financial
statements.
4. Preparation of Financial
Statements:
a. Appointment of Executive
Officer (EO)
b. Competency of the Compiler
and Members of the Financial
Statement Preparation Team.
c. Replacement of the Executive
Officer (EO) and/or members
of the Financial Statement
Preparation Team.
d. Compliance with competency
requirements must be achieved
no later than 24 months from
the effective date of this POJK.
5. Types of Bank Disclosure Reports
are as follows:
a. Financial and Performance
Information Disclosure Report
b. Risk Exposure and Capital
Disclosure Report
c. Publication Report on Material
Information or Facts
d. Publication Report on Prime
Lending Rate.
e. Sustainability Report
f. Annual Report on the
Implementation of Integrated
Governance for Banks that are
parent companies of financial
conglomerates.
g. Annual Financial Statements for
Banks that are Issuers or Public
Companies.
h. Other Reports.
6. Reporting Period:
a. Monthly
b. Quarterly
c. Semiannual
d. Annual
e. Ad hoc.
7. The Bank shall first publish the
reports as stipulated in this POJK.
206 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Peraturan Perundang-
Pokok Perubahan Latar Belakang Dampak
undangan
Key Changes Background Impact
Laws and Regulations
POJK No. 22 Tahun 2025 Mengatur mengenai kewajiban bagi Meningkatkan efisiensi Tidak
Tentang Pelaporan bank umum untuk menyampaikan pengawasan sektor perbankan, berdampak
Bank Umum Melalui Laporan secara daring melalui Otoritas Jasa Keuangan terhadap
Sistem Pelaporan sistem pelaporan OJK yang mecakup mengembangkan sistem laporan
Otoritas Jasa Keuangan laporan berkala dan laporan pelaporan sebagai sarana Keuangan
insidental. Selain itu. POJK ini juga untuk mendapatkan informasi
POJK No. 22 of 2025 mengatur penggabungan beberapa kondisi keuangan dan Does not
on Reporting by informasi/laporan dalam laporan kegiatan usaha bank yang impact the
Commercial Banks induk serta penghapusan laporan komprehensif, lengkap, akurat, financial
Through the Financial sebagai bentuk penyederhanaan terkini, utuh, dan tepat waktu. statements
Services Authority pelaporan bagi bank umum. Penyampaian informasi kondisi
Reporting System keuangan dan kegiatan usaha
This regulation establishes the bank perlu difokuskan dengan
obligation for commercial banks mempertimbangkan relevansi
to submit reports online through dan kebutuhan dalam proses
the OJK’s reporting system, which pengawasan terkini sehingga
includes periodic and ad hoc dilakukan penyederhanaan
reports. In addition, this POJK also (simplifikasi) Laporan yang
regulates the consolidation of certain disampaikan kepada Otoritas
information and reports into a master Jasa Keuangan.
report, as well as the elimination of
certain reports, as part of efforts to To enhance the efficiency of
streamline reporting for commercial banking sector supervision,
banks. the Financial Services
Authority has developed a
reporting system as a means
of obtaining comprehensive,
complete, accurate, up-to-
date, and timely information
on banks’ financial conditions
and business activities. The
submission of information
regarding banks’ financial
conditions and business
activities must be focused
with due consideration for
relevance and needs in the
current supervision process,
thereby simplifying the reports
submitted to the Financial
Services Authority. The reporting
of banks’ financial conditions
and business activities must be
tailored to the relevance and
requirements of the current
supervisory process, thereby
simplifying the reporting
process to Financial Services
Authority.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 207
Page 208
Peraturan Perundang-
Pokok Perubahan Latar Belakang Dampak
undangan
Key Changes Background Impact
Laws and Regulations
PADG No. 23 Tahun 1. Penambahan jenis surat Dalam rangka mendukung Berdampak
2025 Tentang berharga/surat berharga syariah pertumbuhan ekonomi yang terhadap
Rasio Intermediasi yang diperhitungkan dalam berkelanjutan, Bank Indonesia laporan
Makroprudensial Dan PLM/PLM Syariah (BI-FRN, surat mendorong penyaluran kredit Keuangan
Penyangga Likuiditas berharga yang diterbitkan oleh atau Pembiayaan perbankan.
Makroprudensial lembaga jasa keuangan lain Untuk itu, Bank Indonesia Impacting
Bagi Bank Umum yang dibentuk atau didirikan melakukan penguatan the
Konvensional, Bank pemerintah untuk mendukung kebijakan makroprudensial financial
Umum Syariah, Dan program pemerintah bagi yang didukung dengan statements
Unit Usaha Syariah kesejahteraan masyarakat, yang penguatan pengaturan
ditetapkan oleh Bank Indonesia) instrumen perkreditan atau
PADG No. 23 of 2025 on 2. Penambahan pengaturan Pembiayaan bagi BUK, BUS, dan
the Macroprudential bahwa Bank Indonesia dapat UUS yaitu instrumen RIM dan
Intermediation menetapkan surat berharga/ RIM Syariah serta penguatan
Ratio and the surat berharga syariah pengaturan instrumen batasan
Macroprudential lain beserta kriteria atau risiko likuiditas bagi BUK dan
Liquidity Buffer mekanismenya untuk dapat BUS yaitu instrumen PLM dan
for Conventional diperhitungkan dalam RIM/RIM PLM Syariah.
Commercial Banks, Syariah.
Sharia Commercial 3. Penyesuaian komponen In order to support sustainable
Banks, and Sharia Pembiayaan untuk perhitungan economic growth, Bank
Business Units RIM Syariah: Data Pembiayaan Indonesia is encouraging the
dalam rupiah dan valuta asing distribution of credit or bank
sebagaimana diperoleh dari pos financing. Therefore, Bank
Pembiayaan Non-Bank dalam Indonesia is strengthening
Kelompok Informasi Keuangan - macroprudential policies,
Informasi dalam laporan posisi supported by enhanced
keuangan Harian dalam LBUT. regulations on credit or
4. Penambahan pengaturan financing instruments for BUK,
untuk menegaskan perlakuan BUS, and UUS, specifically the
Securities korporasi/surat RIM and Sharia RIM instruments,
berharga syariah korporasi as well as strengthened
yang dimiliki bank yang sedang regulations on liquidity risk limit
digunakan dalam transaksi instruments for BUK and BUS,
repo antarbank/repo syariah namely the PLM and Sharia PLM
antarbank/transaksi Sertifikat instruments.
Pengelolaan Dana Berdasarkan
Prinsip Syariah Antarbank (SiPA)
dan surat berharga korporasi/
surat berharga syariah korporasi
yang dimiliki bank yang sedang
digunakan dalam transaksi repo
kepada Bank Indonesia dalam
rangka operasi pasar terbuka
dalam perhitungan RIM dan RIM
Syariah
208 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Peraturan Perundang-
Pokok Perubahan Latar Belakang Dampak
undangan
Key Changes Background Impact
Laws and Regulations
1. Addition of types of Securities/
Sharia Securities eligible for
inclusion in the PLM/Sharia PLM
(BI-FRN, securities issued by other
financial institutions established or
incorporated by the government
to support government programs
for public welfare, as determined
by Bank Indonesia)
2. Addition of a provision that Bank
Indonesia may designate other
securities/Sharia securities, along
with their criteria or mechanisms,
to be included in the RIM/Sharia
RIM.
3. Adjustment of the Financing
component for Sharia RIM
calculations: Financing data
in rupiah and foreign currency
as derived from the Non-Bank
Financing item within the Financial
Information Group—Information in
the Daily Financial Position Report
in LBUT.
4. Addition of provisions to clarify the
treatment of corporate securities/
corporate Sharia securities held
by banks that are currently used
in interbank repo transactions/
interbank Sharia repo
transactions/interbank Sharia
Fund Management Certificate
(SiPA) transactions, and corporate
securities/corporate Sharia
securities held by the bank that
are currently being used in repo
transactions with Bank Indonesia
in the context of open market
operations in the calculation of
RIM and Sharia RIM
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 209
Page 210
Peraturan Perundang-
Pokok Perubahan Latar Belakang Dampak
undangan
Key Changes Background Impact
Laws and Regulations
SEOJK No.29/ 1. Prinsip Laporan Publikasi Sebagai ketentuan Berdampak
SEOJK.03/2025 tentang a. Laporan Publikasi adalah pelaksanaan dari POJK terhadap
Transaparansi dan laporan yang diumumkan No.18 Tahun 2025 tentang laporan
Publikasi Laporan Bank kepada masyarakat dan/atau Transparansi dan Publikasi Keuangan
Umum Konvensional disampaikan kepada OJK. Laporan Bank.
b. Laporan Publikasi disusun Impacting
SEOJK No. 29/ dalam Bahasa Indonesia dan As a provision for the the
SEOJK.03/2025 on the dapat dilengkapi bahasa asing. implementation of POJK No. 18 financial
Transparency and c. Format Laporan Publikasi of 2025 on Transparency and statements
Publication of Reports merupakan standar minimum the Publication of Bank Reports.
by Conventional yang harus dipenuhi oleh Bank.
Commercial Banks d. Informasi moneter disajikan
dalam jutaan Rupiah.
2. Pengumuman Pertama Kali
terhadap Laporan Publikasi
keuangan dan Informasi Kinerja
Keuangan periode Bulanan,
Semesteran, Triwulanan, dan
Tahunan serta Laporan Publikasi
Eksposur Risiko dan Permodalan
untuk Periode Triwulanan dan
Tahunan.
1. Principles of Publication Reports
a. Publication Report is a report
that is disclosed to the public
and/or submitted to the
Financial Services Authority
(OJK).
b. Publication Reports are
prepared in the Indonesian
language and may be
supplemented with a foreign
language.
c. The format of the Publication
Report represents the minimum
standard that must be
complied with by the Bank.
d. Monetary information is
presented in millions of Rupiah.
2. Initial Disclosure of Publication
Reports
Initial disclosure applies to
Financial Publication Reports and
Financial Performance Information
on a Monthly, Semi-Annual,
Quarterly, and Annual basis, as
well as Publication Reports on Risk
Exposure and Capital for Quarterly
and Annual periods.
210 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Peraturan Perundang-
Pokok Perubahan Latar Belakang Dampak
undangan
Key Changes Background Impact
Laws and Regulations
SEOJK No.31/ 1. Ketentuan Umum Pelaporan, Sebagai Ketentuan Pelaksana Tidak
SEOJK.03/2025 tentang mencakup: dari POJK No. 22 Tahun 2025 berdampak
Pelaporan Bank Umum a. Periodisasi Pelaporan tentang Pelaporan Bank Umum terhadap
Konvensional Melalui b. Kondisi/Kriteria Wajib Lapor Melalui Sistem Pelaporan laporan
Sistem Pelaporan c. Kelompok Informasi Pelaporan. Otoritas Jasa Keuangan. Keuangan
Otoritas Jasa Keuangan 2. Laporan Insidental disampaikan
pertama kali melalui APOLO mulai As Implementing Regulations Does not
SEOJK No. 31/ tanggal 1 Januari 2026. for POJK No. 22 of 2025 on impact the
SEOJK.03/2025 3. Mekanisme penyampaian Reporting by Commercial financial
on Reporting by penunjukan atau perubahan Banks Through the Financial statements
Conventional penanggung jawab pelaporan Services Authority Reporting
Commercial Banks serta penyampaian pertanyaan. System.
Through the Financial 4. Lampiran SEOJK ini sebagai
Services Authority berikut:
Reporting System a. Jenis Laporan, Batas Waktu,
Posisi Data Pertama Kali via
APOLO.
b. Format dan Pedoman
Penyusunan Laporan Berkala.
c. Format dan Pedoman
Penyusunan Laporan Insidental.
d. Format Surat Penunjukan ARO.
1. General Reporting Provisions,
including:
a. Reporting Periods
b. Conditions/Criteria for
Mandatory Reporting
c. Categories of Information
Reporting.
2. Incidental reports must be
submitted via APOLO for the first
time starting January 1, 2026.
3. Mechanisms for submitting the
appointment or change of the
reporting officer, as well as for
submitting inquiries.
4. The attachments to this SEOJK are
as follows:
a. Report Types, Deadlines, and
First Data Submission via
APOLO.
b. Format and Guidelines for
Preparing Periodic Reports.
c. Format and Guidelines for
Preparing Incidental Reports.
d. ARO Appointment Letter Format.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 211
Page 212
Peraturan Perundang-
Pokok Perubahan Latar Belakang Dampak
undangan
Key Changes Background Impact
Laws and Regulations
PADG No. 31 Tahun Perubahan pengaturan dalam PADG Bauran kebijakan Bank Tidak
2025 Tentang ini mencakup: Indonesia diarahkan untuk berdampak
Perubahan Keempat a. penegasan bahwa Bank Indonesia mencapai stabilitas nilai terhadap
atas Peraturan dapat menetapkan pengecualian rupiah, memelihara stabilitas laporan
Anggota Dewan atas komponen DPK dalam cara sistem pembayaran, dan turut Keuangan
Gubernur Nomor 24/8/ perhitungan GWM menjaga stabilitas sistem
PADG/2022 tentang b. pemberian remunerasi atas keuangan dalam rangka Does not
Peraturan Pelaksanaan excess reserves.; dan mendukung pertumbuhan impact the
Pemenuhan Giro c. penyesuaian acuan sanksi ekonomi yang berkelanjutan. financial
Wajib Minimum dalam pelanggaran GWM bagi BUS dan Untuk mencapai stabilitas statements
Rupiah dan Valuta UUS. nilai rupiah, Bank Indonesia
Asing bagi Bank Umum melaksanakan kebijakan
Konvensional, Bank The amendments to the PADG moneter diantaranya
Umum Syariah, dan Unit include: melalui pengaturan Giro Wajib
Usaha Syariah a. clarification that Bank Indonesia Minimum (GWM). Kebijakan
may grant exemptions for deposit pengaturan GWM terus
PADG No. 31 of 2025 on components in the calculation of diperkuat agar sejalan dengan
the Fourth Amendment the GWM; perkembangan karakteristik
to Board of Governors b. the provision of remuneration for DPK perbankan, perkembangan
Regulation No. 24/8/ excess reserves; and likuiditas perbankan, dan
PADG/2022 on c. adjustments to the penalty perkembangan karakteristik
the Implementing guidelines for GWM violations by suku bunga di perekonomian.
Regulations for commercial banks and credit
the Fulfillment of institutions. Bank Indonesia’s policy
Minimum Regulatory mix is aimed at achieving
Reserve Requirements rupiah stability, maintaining
(GWM) in Rupiah and the stability of the payment
Foreign Currency system, and contributing to
for Conventional the stability of the financial
Commercial Banks, system in order to support
Islamic Commercial sustainable economic
Banks, and Islamic growth. To achieve stability
Business Units in the value of the rupiah,
Bank Indonesia implements
monetary policies, including
through the regulation of
the Minimum Regulatory
Reserve Requirement (GWM).
The GWM policy continues
to be strengthened to align
with developments in the
characteristics of bank
deposits, banking liquidity,
and interest rate trends in the
economy.
212 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Perubahan Kebijakan Akuntansi
Changes in Accounting Policies
Perseroan menyusun dan menerapkan kebijakan Th e Co m p a ny e s ta b l i s h e s a n d a p p l i e s
akuntansi sesuai dengan Standar Akuntansi accounting policies in accordance with the
Keuangan (SAK) yang diterbitkan oleh Dewan Financial Accounting Standards (FAS) issued
Standar Akuntansi Keuangan – Ikatan Akuntan by the Financial Accounting Standards Board –
Indonesia (DSAK IAI). Seluruh standar baru dan/ Indonesian Institute of Accountants (DSAK IAI). All
atau revisi yang berlaku efektif untuk periode new and/or revised standards that are effective
yang dimulai pada atau setelah 1 Januari 2025 from or after January 1, 2025, have been applied
telah diterapkan untuk pertama kalinya, termasuk for the first time, including the following standards
standar-standar berikut yang relevan terhadap relevant to the Company’s financial statements.
laporan keuangan Perseroan.
Amandemen PSAK 221: “Kekurangan Amendment of PSAK 221: “Lack of
Ketertukaran” Exchangeability”
Amandemen tersebut mengharuskan The amendments require disclosure of information
pengungkapan informasi yang memungkinkan that enables users of financial statements to
pengguna laporan keuangan memahami dampak understand the impact of a currency not being
mata uang yang tidak dapat dipertukarkan exchangeable into the other currency affects,
dengan mata uang lain yang memengaruhi, or is expected to affect, the entity’s financial
atau diperkirakan akan memengaruhi, kinerja performance, financial position and cash flows.
keuangan, posisi keuangan, dan arus kas entitas. The amendments apply for annual reporting
Amandemen berlaku untuk periode pelaporan periods beginning on or after January 1, 2025.
tahunan yang dimulai pada atau setelah 1 Earlier application is permitted which an entity
Januari 2025. Penerapan dini diperkenankan is required to disclose that fact.
dimana entitas diharuskan mengungkapkan
fakta tersebut.
PSAK 117: “Kontrak Asuransi“ SFAS 117: “Insurance Contracts”
Standar akuntansi baru yang komprehensif untuk A comprehensive new accounting standard for
kontrak asuransi yang mencakup pengakuan dan insurance contracts covering recognition and
pengukuran, penyajian dan pengungkapan, pada measurement, presentation and disclosure, upon
saat berlaku efektif PSAK 117 akan menggantikan its effective date, SFAS 117 will replace SFAS 104:
PSAK 104: Kontrak Asuransi. PSAK 117 berlaku untuk Insurance Contracts. SFAS 117 applies to all
semua jenis kontrak asuransi, jiwa, non-jiwa, types of insurance contracts, life, non-life,
asuransi langsung dan reasuransi, terlepas dari direct insurance and reinsurance, regardless of
entitas yang menerbitkannya, serta untuk jaminan the entities issuing them, as well as to certain
dan instrumen keuangan tertentu dengan fitur guarantees and financial instruments with
partisipasi tidak mengikat, serta beberapa discretionary participation features, while a few
pengecualian ruang lingkup akan berlaku. Tujuan scope exceptions will apply. The overall objective
keseluruhan dari PSAK 117 adalah untuk of SFAS 117 is to provide an accounting model
menyediakan model akuntansi untuk kontrak for insurance contracts that is more useful and
asuransi yang lebih bermanfaat dan konsisten consistent for insurers.
untuk asuradur.
PSAK 117 berlaku efektif untuk periode pelaporan SFAS 117 is effective for reporting periods beginning
yang dimulai pada atau setelah tanggal 1 Januari on or after January 1, 2025, with comparative
2025, dengan mensyaratkan angka komparatif. figures required. Early application is permitted,
Penerapan dini diperkenankan bila entitas juga provided the entity also applies SFAS 109 and SFAS
menerapkan PSAK 109 dan PSAK 115 pada atau 115 on or before the date of initial application of
sebelum tanggal penerapan awal PSAK 117. SFAS 117. This standard is not expected to have
Standar ini tidak diharapkan memiliki dampak any impact to the financial reporting of the Bank
pada pelaporan keuangan Bank pada saat upon first-time adoption.
diadopsi untuk pertama kali.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 213
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Informasi Kelangsungan Usaha Business Continuity Information Hal-Hal yang Berpotensi Berpengaruh Potentially Significant Factors Signifikan terhadap Kelangsungan Affecting Business Continuity Usaha Sepanjang tahun 2025, Perseroan tidak Throughout 2025, the Company did not identify mengidentifikasi adanya faktor yang berpotensi any factors that could potentially have a memberikan dampak signifikan terhadap significant impact on business continuity. kelangsungan usaha. Meskipun demikian, Nevertheless, the Company remains vigilant Perseroan tetap menjaga kewaspadaan terhadap regarding various external challenges, particularly berbagai tantangan eksternal, khususnya global macroeconomic dynamics that are still dinamika makroekonomi global yang masih marked by uncertainty. diwarnai ketidakpastian. Dalam menghadapi kondisi tersebut, Perseroan In addressing these conditions, the Company mencermati secara seksama perkembangan closely monitors the growth trends in the banking pertumbuhan kredit industri perbankan dengan industry’s credit portfolio while upholding the tetap mengedepankan prinsip kehati-hatian serta principles of prudence and selectivity in credit selektivitas dalam penyaluran kredit. Pendekatan disbursement. This approach is implemented ini dilakukan untuk memastikan kualitas aset to ensure the sustainable maintenance of asset tetap terjaga secara berkelanjutan. quality. Perseroan juga berkomitmen untuk terus The Company is also committed to continuously meningkatkan standar kebijakan persetujuan improving credit approval policy standards to kredit guna mendorong pertumbuhan kredit yang foster healthy and high-quality credit growth. sehat dan berkualitas. Pemantauan secara aktif Active monitoring of potentially problematic loans terhadap kredit yang berpotensi bermasalah is conducted on an ongoing basis, supported dilakukan secara berkelanjutan, didukung oleh by the implementation of a comprehensive risk penerapan sistem manajemen risiko yang management system through the establishment komprehensif melalui penetapan profil risiko of risk profiles and adequate mitigation measures. dan langkah mitigasi yang memadai. Dengan Thus, the potential for negative impacts in the demikian, potensi dampak negatif di masa future can be effectively minimized. mendatang dapat diminimalkan secara efektif. Penilaian Manajemen atas Faktor- Management’s Assessment of Factors Faktor yang Berpengaruh terhadap Affecting Business Continuity Kelangsungan Usaha Manajemen Perseroan secara berkala melakukan The Company’s management periodically penilaian menyeluruh atas kelangsungan conducts a comprehensive assessment of usaha serta mengambil langkah perbaikan dan business continuity and takes necessary penyempurnaan yang diperlukan apabila terdapat corrective and improvement measures if there indikasi risiko yang berpotensi mengganggu are indications of risks that could potentially keberlangsungan operasional Bank. Hingga disrupt the Bank’s operational continuity. As of laporan tahunan dan laporan keberlanjutan tahun the preparation and publication of this 2025 2025 ini disusun dan diterbitkan, tidak terdapat annual report and sustainability report, there temuan terkait ketidakpastian material yang were no findings regarding material uncertainties dapat menimbulkan keraguan signifikan atas that could raise significant doubts about the kemampuan Perseroan dalam mempertahankan Company’s ability to maintain its business kelangsungan usahanya. continuity. 214 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Analisis dan Pembahasan Manajemen
Management Analysis and Discussion
Kinerja Perseroan yang terus menunjukkan The Company’s performance, which continues
perkembangan positif hingga tahun 2025 to show positive development through 2025,
menjadi landasan optimisme bahwa Bank serves as a foundation for optimism that Bank
Neo Commerce berada pada jalur yang tepat Neo Commerce is on the right track to continue
untuk terus bertumbuh secara berkelanjutan. growing sustainably. With consistent business
Dengan pertumbuhan bisnis yang konsisten, growth, the Company is able to strengthen its
Perseroan mampu memperkuat posisinya di position in the digital banking industry while
industri perbankan digital sekaligus menciptakan creating long-term value for stakeholders.
nilai jangka panjang bagi para pemangku
kepentingan.
Dalam proses penyusunan rencana strategis, In the process of formulating strategic plans, the
Perseroan juga secara rutin melakukan evaluasi Company also routinely evaluates and assesses
dan penilaian atas kemampuan pencapaian its ability to achieve business targets to ensure
target usaha, guna memastikan kesinambungan business continuity is maintained. This assessment
bisnis tetap terjaga. Penilaian tersebut didukung is supported by integrated risk development
oleh pengembangan dan pengelolaan risiko and management as part of strengthening the
yang terintegrasi sebagai bagian dari penguatan implementation of risk management and internal
penerapan manajemen risiko dan pengendalian controls. This enables the Company to have an
internal. Hal ini memungkinkan Perseroan memiliki early warning system for potential risks or events
sistem peringatan dini atas potensi risiko maupun that could impact performance.
kejadian yang dapat mempengaruhi kinerja.
Selain itu, risiko kepatuhan dikelola dengan In addition, compliance risks are managed in
mengacu pada tingkat risiko yang dapat diterima accordance with the Bank’s acceptable risk level
(risk appetite) oleh Bank, sehingga pencapaian (risk appetite), ensuring that the achievement
sasaran usaha tetap sejalan dengan prinsip of business objectives remains aligned with the
kehati-hatian. principle of prudence.
Asumsi yang Digunakan Manajemen Assumptions Used by Management in
dalam Melakukan Penilaian Conducting the Assessment
Dalam melakukan penilaian atas In assessing business continuity, the Company’s
kelangsungan usaha, manajemen Perseroan management considers several key factors,
mempertimbangkan sejumlah faktor utama, including:
antara lain:
1. Kinerja keuangan Perseroan; 1. The Company’s financial performance;
2. Kondisi dan kecukupan likuiditas; 2. Liquidity conditions and adequacy;
3. Tingkat solvabilitas; 3. Solvency levels;
4. Potensi permasalahan internal; dan 4. Potential internal issues; and
5. Perkara hukum yang dapat berdampak 5. Legal mat ters that could impact the
terhadap operasional Perseroan. Company’s operations.
Keseluruhan faktor tersebut menjadi dasar All of these factors forbecome a foundation to
dalam memastikan bahwa Perseroan memiliki ensure that the Company possesses sufficient
ketahanan yang memadai untuk menjalankan resilience to conduct business sustainably amidst
usaha secara berkelanjutan di tengah dinamika the ever-evolving dynamics of the business
lingkungan bisnis yang terus berkembang. environment.
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Permodalan &
Manajemen Risiko
Capital & Risk Management
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 217
Page 218
Permodalan Capital Dalam menjaga kesinambungan usaha, Perseroan In maintaining business continuity, the Company secara konsisten menerapkan pengelolaan consistently implements measured and reliable permodalan dan manajemen risiko yang terukur capital management and risk management dan andal. Tujuan utama dari pengelolaan practices. The primary objective of capital structure struktur modal adalah memastikan kecukupan management is to ensure sufficient capital to modal dalam menghadapi berbagai risiko address the various inherent risks associated with inheren yang melekat pada kegiatan usaha, business operations, without neglecting efforts to tanpa mengesampingkan upaya optimalisasi optimize value for shareholders and comply with nilai bagi pemegang saham serta pemenuhan regulatory requirements. ketentuan regulator. Sebagai acuan, Perseroan telah menetapkan As a reference, the Company has established strategi permodalan yang mencakup kebijakan a capital strategy that encompasses capital pengeluaran modal, sumber pembiayaan, expenditure policies, funding sources, and serta pengelolaan aktivitas treasury. Perseroan treasury management. The Company believes meyakini bahwa penerapan strategi permodalan that the implementation of an appropriate capital yang tepat akan mendukung peningkatan strategy will support increased profitability, healthy profitabilitas, pertumbuhan usaha yang sehat, business growth, and strengthen competitiveness serta memperkuat daya saing di tengah intensitas amid the intense competition in the banking persaingan industri perbankan. industry. 218 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
Implementasi strategi permodalan dilakukan The implementation of the capital strategy is
secara bertahap melalui berbagai langkah, antara carried out gradually through various stages,
lain penawaran umum terbatas (right issue), including a rights offering (right issue), capital
penguatan modal melalui alokasi laba ditahan strengthening through the allocation of retained
(internal growth), keterlibatan investor strategis, earnings (internal growth), the involvement of
hingga penerbitan obligasi konversi. Dengan strategic investors, and the issuance of convertible
pendekatan tersebut, Perseroan diharapkan bonds. With this approach, the Company is
memiliki fondasi permodalan yang semakin kuat expected to have a stronger capital foundation
untuk mendukung pengembangan produk dan to support product and service development, while
layanan, sekaligus memperkuat pengelolaan risiko simultaneously strengthening risk management
demi keberlanjutan usaha jangka panjang. for long-term business sustainability.
Struktur Permodalan Capital Structure
Pada akhir tahun 2025, struktur permodalan At the end of 2025, the Company’s capital structure
Perseroan berada pada tingkat yang solid, was solid, as reflected in the Minimum Capital
tercermin dari Rasio Kewajiban Penyediaan Adequacy Ratio (CAR) of 49.07%, with the Tier 1
Modal Minimum (KPMM) sebesar 49,07% capital ratio to supplementary capital reaching
dengan rasio modal inti (Tier 1) terhadap modal 6,629.22%. These achievements demonstrate
pelengkap mencapai 6.629,22%. Capaian tersebut that the Company has met the minimum capital
menunjukkan bahwa Perseroan telah memenuhi requirements set by the Financial Services
ketentuan minimum permodalan yang ditetapkan Authority (OJK), which is 10% to less than 11% of
Otoritas Jasa Keuangan (OJK), yaitu sebesar Risk-Weighted Assets (RWA) for banks with a Risk
10% hingga kurang dari 11% dari Aset Tertimbang Profile rating of 3 as of December 31, 2025.
Menurut Risiko (ATMR) bagi Bank dengan Profil
Risiko peringkat 3 per 31 Desember 2025.
Perseroan terus menjaga struktur permodalan The Company continues to maintain its capital
pada tingkat yang memadai. Kinerja ini structure at an adequate level. This performance
mencerminkan komitmen manajemen reflects management’s commitment to ensuring
dalam memastikan permodalan tetap kuat capital remains strong to support business growth
guna mendukung pertumbuhan bisnis dan and sustainable operations.
keberlangsungan usaha secara berkelanjutan.
Kecukupan Permodalan Capital Adequacy
Pengelolaan kecukupan modal Perseroan The Company’s capital adequacy management
mengacu pada peraturan OJK terkait KPMM adheres to OJK regulations regarding the Capital
Bank Umum. Dalam perhitungannya, Perseroan Adequacy Ratio (CAR) for Commercial Banks. In its
menggunakan pendekatan standar (standardized calculations, the Company uses the standardized
approach) untuk ATMR Risiko Kredit, Risiko approach for Credit Risk RWA, Operational Risk,
Operasional, dan ATMR Risiko Pasar. and Market Risk RWA.
Per 31 Desember 2025, total modal Perseroan As of December 31, 2025, the Company’s total
tercatat sebesar Rp4.088,40 miliar, meningkat capital stood at Rp4,088.40 billion, increased by
Rp687 miliar atau 20,21% dibandingkan tahun Rp687 billion or 20.21% compared to the previous
sebelumnya sebesar Rp3.401,03 miliar. year of Rp3,401.03 billion.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 219
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Pengungkapan Eksposur Risiko dan Penerapan
Manajemen Risiko
Disclosure of Risk Exposure and Implementation of Risk Management
Penerapan Manajemen Risiko secara General Implementation of Risk
Umum Management
Sebagai institusi perbankan, Perseroan As a banking institution, the Company implements
menerapkan manajemen risiko dengan mengacu risk management in accordance with POJK No. 18/
pada POJK No. 18/POJK.03/2016 tentang Penerapan POJK.03/2016 regarding the Implementation of Risk
Manajemen Risiko bagi Bank Umum serta POJK Management for Commercial Banks and POJK No.
No. 4/POJK.03/2016 tentang Penilaian Tingkat 4/POJK.03/2016 regarding the Assessment of the
Kesehatan Bank Umum. Health Status of Commercial Banks.
Penerapan manajemen risiko dilakukan Risk management is implemented comprehensively
secara menyeluruh melalui proses identifikasi, through an integrated process of risk identification,
pengukuran, pengendalian, dan pemantauan measurement, control, and monitoring across all
risiko yang terintegrasi dengan seluruh aktivitas of the Company’s operational activities.
operasional Perseroan.
Pengawasan Aktif Direksi dan Dewan Active Supervision by the
Komisaris Board of Directors and Board of
Commissioners
Direksi dan Dewan Komisaris memiliki tanggung The Board of Directors and the Board of
jawab dalam memastikan efektivitas penerapan Commissioners are responsible for ensuring the
manajemen risiko sesuai dengan karakteristik, effectiveness of risk management implementation
kompleksitas, dan profil risiko Perseroan. Direksi in accordance with the Company’s characteristics,
secara aktif mengkoordinasikan pengelolaan complexity, and risk profile. The Board of Directors
risiko melalui berbagai forum, antara lain rapat actively coordinates risk management through
Asset Liability Committee (ALCO), rapat Direksi, various forums, including Asset Liability Committee
rapat penyelesaian kredit bermasalah, rapat (ALCO) meetings, Board of Directors meetings,
Komite Produk, Komite Manajemen Risiko, serta meetings on the resolution of non-performing
Komite Kebijakan Perkreditan Bank. loans, Product Committee meetings, Risk
Management Committee meetings, and the Bank’s
Credit Policy Committee meetings.
Dewan Komisaris menjalankan fungsi pengawasan The Board of Commissioners performs its
terhadap kebijakan strategis, sistem pengendalian supervisory function regarding strategic policies,
internal, kepatuhan terhadap regulasi, kebijakan internal control systems, regulatory compliance,
investasi dan divestasi, kebijakan SDM, penerapan investment and divestment policies, human
program anti pencucian uang dan pencegahan resources policies, the implementation of
pendanaan terorisme, serta penerapan prinsip anti-money laundering and counter-terrorism
tata kelola perusahaan yang baik. financing programs, as well as the application of
good corporate governance principles.
Selama tahun 2025, rapat Komite Manajemen Throughout 2025, the Risk Management Committee
Risiko dilaksanakan sebanyak 4 (empat) kali held 4 (four) meetings and the Risk Oversight
dan rapat Komite Pemantau Risiko sebanyak Committee held 12 (twelve) meetings, as part of
12 (dua belas) kali, sebagai bagian dari upaya ongoing efforts to monitor the Bank’s risk profile
pemantauan berkelanjutan terhadap profil risiko and financial health.
dan tingkat kesehatan Bank.
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
Kecukupan Kebijakan, Prosedur, dan Adequacy of Policies, Procedures, and
Penetapan Limit Risk Limits
Perseroan telah memiliki kebijakan, prosedur, The Company has policies, procedures, and
dan penetapan limit risiko yang selaras dengan risk limit settings aligned with its business
strategi bisnis. Penyempurnaan dilakukan secara strategy. Continuous improvements are made
berkelanjutan untuk mendukung transformasi to support the Company’s transformation into
Perseroan sebagai bank berbasis layanan digital, a digital-service-based bank, including through
antara lain melalui penguatan teknologi dan strengthening technology and data management,
manajemen data, penerapan Risk Acceptance implementing Risk Acceptance Criteria and Credit
Criteria dan Credit Scoring, serta pelaksanaan Scoring, and conducting back testing by an
back testing oleh unit internal independen guna independent internal unit to ensure the principle
memastikan prinsip kehati-hatian tetap terjaga. of prudence is maintained.
Selain itu, Perseroan secara rutin melaksanakan Additionally, the Company routinely conducts
stress testing berdasarkan berbagai skenario stress testing based on various macroeconomic
makroekonomi untuk mengantisipasi potensi scenarios to anticipate potential conditions that
kondisi yang dapat mempengaruhi kinerja di could affect future performance. The Risk Appetite
masa depan. Penetapan Risk Appetite Statement Statement and Risk Tolerance are periodically
dan Risk Tolerance dievaluasi secara berkala agar evaluated to ensure they remain relevant to the
tetap relevan dengan kebijakan manajemen risiko applicable risk management policies.
yang berlaku.
Kecukupan Proses Identifikasi, Adequacy of Risk Identification,
Pengukuran, Pemantauan, dan Measurement, Monitoring, and
Pengendalian Risiko serta Sistem Control Processes, as well as Risk
Informasi Manajemen Risiko Management Information Systems
Proses Identifikasi dan Pengukuran Risiko Risk Identification and Measurement
Processes
Perseroan melakukan identifikasi dan pengukuran The Company identifies and measures risks
risiko atas seluruh produk dan aktivitas usaha, across all products and business activities,
baik yang bersifat eksisting maupun baru. Proses whether existing or new. This process is carried
ini dilakukan oleh masing-masing unit kerja out by each work unit through an analysis on risk
melalui analisis sumber risiko, pelaksanaan Risk causes the implementation of Risk and Control
and Control Self-Assessment (RCSA), penilaian Self-Assessment (RCSA), an assessment of the
kecukupan pengelolaan dan penerapan kontrol adequacy of risk management and the application
risiko, pemantauan indikator risiko (KRI), serta of risk controls, monitoring of risk indicators (KRI),
pencatatan kejadian risiko melalui Risk Loss Event and the recording of risk events through the Risk
Database (RLED). Loss Event Database (RLED).
Pengukuran risiko mencakup aktivitas perkreditan, Risk measurement covers credit activities, treasury,
treasury, pendanaan, operasional, proses funding, operations, transaction settlement
penyelesaian transaksi, serta layanan perbankan processes, and other banking services.
lainnya.
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Proses Pemantauan Risiko Risk Monitoring Process Pemantauan risiko dilakukan terhadap eksposur Risk monitoring is conducted on risk exposure, risiko, kesesuaian dengan risk appetite, kepatuhan alignment with risk appetite, compliance with terhadap regulasi dan limit internal, konsistensi regulations and internal limits, consistency in penerapan kebijakan, serta pemanfaatan hasil policy implementation, and the utilization of stress stress testing. Pemantauan ini dilaksanakan oleh testing results. This monitoring is carried out by unit kerja terkait dan unit independen. relevant business units and independent units. Evaluasi terhadap model pengukuran risiko Evaluation of the risk measurement model is dilakukan melalui back testing untuk memastikan conducted through back testing to ensure the akurasi model dibandingkan dengan kondisi model’s accuracy against actual conditions. aktual. Stress test juga dilakukan secara berkala Stress tests are also conducted periodically to guna mengukur ketahanan Perseroan terhadap measure the Company’s resilience to changes perubahan kondisi makroekonomi. in macroeconomic conditions. Sistem Informasi Manajemen dan Information Management and Internal Pengendalian Internal Control Systems Perseroan secara berkelanjutan menyempurnakan The Company continuously improves its sistem informasi manajemen untuk memastikan information management systems to ensure integrasi data dan pelaporan yang efektif. Sistem effective data integration and reporting. These ini memungkinkan Dewan Komisaris, Direksi, dan systems enable the Board of Commissioners, the unit kerja terkait memperoleh informasi yang tepat Board of Directors, and relevant business units to waktu sebagai dasar pengambilan keputusan obtain timely information as a basis for decision- dan perbaikan berkelanjutan. making and continuous improvement. Struktur organisasi Perseroan dirancang dengan The Company’s organizational structure is pemisahan yang jelas antara fungsi operasional, designed with a clear separation between fungsi pengawasan, dan fungsi pengendalian. operational functions, supervisory functions, Pemisahan ini mendukung efektivitas sistem and control functions. This separation supports pengendalian internal yang dilaksanakan oleh the effectiveness of the internal control system SKAI. implemented by SKAI. Sebagai bagian dari struktur manajemen risiko, As part of the risk management structure, the Perseroan memiliki Satuan Kerja Manajemen Company has a Risk Management Unit (SKMR) Risiko (SKMR) yang dijalankan melalui Divisi Risk operated through the Risk Management Division, Management, dengan pelaporan melalui Komite reporting to the Risk Management Committee. The Manajemen Risiko. Dewan Komisaris menjalankan Board of Commissioners performs its supervisory fungsi pengawasan melalui Komite Pemantau function through the Risk Oversight Committee in Risiko sesuai ketentuan yang berlaku. accordance with applicable regulations. Risk Appetite Statement dan Risk Tolerance The Risk Appetite Statement and Risk Tolerance ditetapkan sebagai pedoman pengelolaan risiko are established as risk management guidelines untuk memastikan pencapaian rencana bisnis to ensure that the achievement of business plans tetap sejalan dengan prinsip kehati-hatian dan remains aligned with the principle of prudence and praktik Good Corporate Governance. Good Corporate Governance practices. Selain itu, Perseroan telah memiliki sistem Additionally, the Company has an integrated risk informasi manajemen risiko yang terintegrasi management information system across the entire secara Bankwide yang bertujuan untuk bank, which aims to improve the implementation meningkatkan penerapan manajemen risiko of risk management through the system to support melalui sistem dalam menunjang pemeliharaan the maintenance of the risk register, monitoring risk register, pemantauan indikator risiko dan of risk indicators and incident reporting, as well pelaporan kejadian, serta penindaklanjutan risiko as the follow-up of operational risks. operasional. 222 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
Penerapan Manajemen Risiko pada 8 Application of Risk Management to
(Delapan) Risiko Bank the Bank’s 8 (Eight) Risk Categories
Perseroan menerapkan manajemen risiko secara The Company implements comprehensive
menyeluruh atas 8 (delapan) jenis risiko utama risk management across 8 (eight) primary risk
sebagaimana diatur dalam Peraturan Otoritas categories as stipulated in Financial Services
Jasa Keuangan Nomor 18/POJK.03/2016 tentang Authority Regulation No. 18/POJK.03/2016 on the
Penerapan Manajemen Risiko bagi Bank Umum, Application of Risk Management for Commercial
yang meliputi: Banks, which include:
1. Risiko Kredit; 1. Credit Risk;
2. Risiko Pasar; 2. Market Risk;
3. Risiko Likuiditas; 3. Liquidity Risk;
4. Risiko Operasional; 4. Operational Risk;
5. Risiko Hukum; 5. Legal Risk;
6. Risiko Strategis; 6. Strategic Risk;
7. Risiko Kepatuhan; dan 7. Compliance Risk; and
8. Risiko Reputasi. 8. Reputational Risk.
Dalam pelaksanaannya, Perseroan secara In its implementation, the Company periodically
berkala melakukan penilaian atas seluruh jenis assesses all of these risk types. The assessment
risiko tersebut. Hasil penilaian dituangkan dalam results are documented in the risk profile report
profil risiko yang menggambarkan peringkat that describes the risk rating for each type of risk
risiko masing-masing jenis risiko maupun as well as the overall composite risk rating. The
peringkat risiko komposit secara keseluruhan. assessment is conducted by considering the level
Penilaian dilakukan dengan mempertimbangkan of inherent risk as well as the quality of the risk
tingkat risiko inheren serta kualitas penerapan management implementation carried out by the
manajemen risiko yang telah dijalankan oleh Company.
Perseroan.
Risiko Kredit Credit Risk
Risiko kredit merupakan risiko yang timbul akibat Credit risk is the risk arising from the potential
potensi kegagalan pihak lawan (counterparty) failure of a counterparty to fulfill its obligations to
dalam memenuhi kewajibannya kepada the Company. Therefore, credit risk management
Perseroan. Oleh karena itu, pengelolaan risiko is focused on strengthening the overall foundation
kredit difokuskan pada penguatan fondasi proses of the credit process.
perkreditan secara menyeluruh.
Perseroan telah menetapkan struktur organisasi The Company has established an organizational
yang secara jelas memisahkan fungsi pengajuan structure that clearly separates the functions
kredit, penilaian agunan, pemberian opini of credit application, credit administration,
risiko oleh Divisi Risk Management, serta fungsi risk opinion provided by the Risk Management
persetujuan kredit. Kebijakan dan prosedur Division, and credit approval. Credit policies and
perkreditan senantiasa disempurnakan, termasuk procedures are continuously refined, including
pengaturan Limit Kewenangan Memutus Kredit regulations on Authorization Limits for Credit
dan Aktivitas Kredit Lainnya yang menjunjung Decisions and Other Credit Activities that uphold
tinggi prinsip kehati-hatian. the principle of prudence.
Proses persetujuan kredit dilakukan secara The credit approval process is conducted
transparan dan berjenjang melalui Komite transparently and in stages through the Credit
Kredit. Perseroan juga memastikan pembentukan Committee. The Company also ensures the
Cadangan Kerugian Penurunan Nilai (CKPN) yang establishment of adequate Allowance for
memadai serta melaksanakan pengawasan kredit Impairment Losses (CKPN) and conducts
secara berkelanjutan guna mendeteksi potensi continuous credit monitoring to detect potential
penurunan kualitas kredit secara dini melalui credit quality deterioration early through periodic
pemantauan portofolio kredit secara berkala. credit portfolio monitoring.
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Untuk mengendalikan risiko konsentrasi kredit, To manage credit concentration risk, the Company Perseroan menetapkan batasan (limit) yang sets limits aligned with the Bank’s risk appetite and disesuaikan dengan risk appetite Bank dan evaluates them at least once a year. dievaluasi sekurang-kurangnya satu kali dalam setahun. Berdasarkan hasil self-assessment per 31 Based on the results of the self-assessment as Desember 2025, Risiko Kredit Perseroan secara of December 31, 2025, the Company’s composite komposit berada pada peringkat Moderate. credit risk is rated as Moderate. Risiko Pasar Market Risk Risiko pasar merupakan risiko yang timbul akibat Market risk is the risk arising from changes in perubahan variabel pasar, terutama suku bunga. market variables, particularly interest rates. Since Mengingat Perseroan bukan merupakan bank the Company is not a foreign exchange bank, its devisa, eksposur risiko pasar yang dihadapi market risk exposure is limited to interest rate risk. terbatas pada risiko suku bunga. Risiko ini melekat This risk is inherent in lending activities, treasury pada aktivitas perkreditan, kegiatan treasury, serta operations, and funding activities. aktivitas pendanaan. Pengelolaan risiko pasar diatur dalam Kebijakan Market risk management is governed by the Manajemen Risiko Pasar yang ditetapkan oleh Market Risk Management Policy established by the Direksi dan dimonitor melalui Komite Pemantau Board of Directors, monitored by the Risk Oversight Risiko serta dibahas secara rutin dalam rapat Committee, and discussed regularly at Asset and Asset and Liability Committee (ALCO). Liability Committee (ALCO) meetings. Manajemen Risiko Pasar Market Risk Management Pengelolaan risiko pasar dilakukan melalui proses Market risk management is conducted through identifikasi, pengukuran, pemantauan, dan a process of risk identification, measurement, pengendalian risiko berdasarkan analisis struktur monitoring, and control based on analysis of the neraca, perkembangan suku bunga pasar, serta balance sheet structure, market interest rate trends, proyeksi pergerakan suku bunga ke depan. and projections of future interest rate movements. Dalam tahap identifikasi, Perseroan melakukan During the identification phase, the Company analisis atas produk dan aktivitas treasury untuk analyzes its products and treasury activities to mengidentifikasi risiko pasar yang melekat. identify inherent market risks. These risks are Risiko tersebut dipertimbangkan dan dimitigasi assessed and mitigated both before and after sebelum maupun setelah peluncuran produk. product launch. To support this process, the Untuk mendukung proses ini, Perseroan memiliki Company maintains Market Risk management kebijakan Manajemen Risiko Pasar dan Kebijakan Policy and Treasury Policy that governs the Tresuri yang mengatur mekanisme pengajuan, kaji mechanisms for proposing, reviewing, and ulang, dan persetujuan produk atau aktivitas baru. approving new products or activities. Risiko Pasar – Trading Book Market Risk – Trading Book Untuk keperluan perhitungan Kewajiban For the calculation of the Capital Adequacy Ratio Penyediaan Modal Minimum (KPMM), Perseroan (CAR), the Company uses the Standard Method menggunakan Metode Standar sesuai SEOJK No. in accordance with SEOJK No. 23/SEOJK.03/2022 23/SEOJK.03/2022 tentang Perhitungan ATMR untuk regarding the Calculation of RWA for Market Risk. Risiko Pasar. Hingga 31 Desember 2025, Perseroan As of December 31, 2025, the Company has no belum memiliki aktivitas maupun produk yang activities or products categorized as the Trading dikategorikan sebagai Trading Book, sehingga Book, so there is no market risk exposure from the tidak terdapat eksposur risiko pasar dari Trading Trading Book. Consequently, the RWA for Market Book. Dengan demikian, ATMR Risiko Pasar pada Risk as of December 31, 2025, and 2024 is recorded 31 Desember 2025 dan 2024 tercatat nihil. as zero. 224 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
Risiko Pasar – Banking Book Market Risk – Banking Book
Pengelolaan risiko pasar pada Banking Book Market risk management in the Banking Book is
dilakukan melalui analisis kesenjangan (gap) conducted through gap analysis between Rate
antara Rate Sensitive Assets (RSA) dan Rate Sensitive Assets (RSA) and Rate Sensitive Liabilities
Sensitive Liabilities (RSL) yang berpotensi (RSL) that could potentially affect the Bank’s
mempengaruhi pendapatan dan nilai ekonomis income and the economic value of its capital.
modal Bank.
Pengukuran Risiko Suku Bunga dalam Banking The measurement of Interest Rate Risk in the
Book (Interest Rate Risk in the Banking Book/ Banking Book (IRRBB) is in accordance with SEOJK
IRRBB) mengacu pada SEOJK No. 12/SEOJK.03/2018. No. 12/SEOJK.03/2018. The Company performs
Perseroan melakukan penilaian mark to market mark-to-market valuations based on market
berdasarkan harga pasar setiap akhir hari serta prices at the end of each day and monitors
memantau eksposur risiko pasar secara harian market risk exposure on a daily basis to ensure
untuk memastikan eksposur tetap berada dalam that exposure remains within the risk appetite
batas risk appetite yang ditetapkan Direksi dan limits set by the Board of Directors and the Board
Dewan Komisaris. of Commissioners.
Pengukuran dan pemantauan risiko pasar juga Market risk measurement and monitoring
mengacu pada parameter dalam POJK No. 4/ also adhere to the parameters in POJK No. 4/
POJK.03/2016 dan SEOJK No. 14/SEOJK.03/2017 POJK.03/2016 and SEOJK No. 14/SEOJK.03/2017
terkait penilaian tingkat kesehatan bank. regarding the assessment of the Bank’s soundness.
Berdasarkan hasil self-assessment per 31 Based on the results of the self-assessment as of
Desember 2025, Risiko Pasar Perseroan berada December 31, 2025, the Company’s Market Risk is
pada peringkat Low. rated Low.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas merupakan potensi kerugian akibat Liquidity risk is the potential for loss resulting
ketidakmampuan Perseroan memenuhi kewajiban from the Company’s inability to meet maturing
yang jatuh tempo, baik dari arus kas maupun obligations, whether through cash flows or the
pemanfaatan aset likuid berkualitas tinggi tanpa utilization of high-quality liquid assets, without
mengganggu operasional dan kondisi keuangan disrupting the Bank’s operations and financial
Bank. condition.
Pengelolaan likuiditas dilakukan melalui Liquidity management is conducted through daily
pengendalian likuiditas harian oleh Divisi Treasury liquidity control by the Treasury Division and the
serta pengelolaan likuiditas jangka waktu tertentu management of liquidity over specific time periods
melalui ALCO. and oversee by ALCO.
Manajemen Risiko Likuiditas Liquidity Risk Management
Perseroan telah memiliki Kebijakan Manajemen The Company has established a Liquidity Risk
Risiko Likuiditas dan Rencana Pendanaan Management Policy and an Contingency Funding
Darurat. Unit Kerja Manajemen Risiko secara Plan. The Risk Management Unit periodically
berkala melakukan identifikasi, pengukuran, identifies, measures, monitors, and controls
pemantauan, dan pengendalian risiko likuiditas liquidity risk through analysis of asset and liability
melalui analisis komposisi aset, liabilitas, transaksi composition, administrative account transactions,
rekening administratif, tingkat konsentrasi aset asset and liability concentration levels, funding
dan liabilitas, kerentanan kebutuhan pendanaan, requirement vulnerabilities, and access to funding
serta akses terhadap sumber pendanaan. sources.
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Pemantauan risiko likuiditas juga dilakukan Liquidity risk monitoring is also conducted through
melalui indikator peringatan dini, antara lain early warning indicators, including movements
pergerakan harga saham Perseroan, pencairan in the Company’s stock prices, early withdrawal
deposito sebelum jatuh tempo, serta faktor of deposits before maturity, and external factors
eksternal seperti kondisi likuiditas pasar dan such as market liquidity conditions and the
situasi makroekonomi. macroeconomic situation.
Eksposur risiko likuiditas dipantau berdasarkan Liquidity risk exposure is monitored based on
risk appetite Bank, dan hasil pengelolaannya the Bank’s risk appetite, and the results of its
dilaporkan kepada ALCO secara bulanan. management are reported to ALCO on a monthly
basis.
Pengukuran Risiko Likuiditas Liquidity Risk Measurement
Pengukuran risiko likuiditas dilakukan dengan Liquidity risk measurement is conducted by
menetapkan limit dan parameter risiko sesuai setting risk limits and parameters in accordance
tingkat risk appetite, antara lain melalui analisis with the level of risk appetite, including through
liquidity gap, skenario stress testing, serta liquidity gap analysis, stress testing scenarios, and
pemantauan Liquidity Coverage Ratio (LCR) dan monitoring of the Liquidity Coverage Ratio (LCR)
Net Stable Funding Ratio (NSFR). and Net Stable Funding Ratio (NSFR).
Berdasarkan hasil self-assessment per 31 Based on the results of the self-assessment as
Desember 2025, Risiko Likuiditas Perseroan secara of December 31, 2025, the Company’s composite
komposit berada pada peringkat Low to Moderate. liquidity risk is rated as Low to Moderate.
Risiko Operasional Operational Risk
Risiko operasional merupakan potensi kerugian Operational risk is the potential for loss arising from
yang dapat timbul akibat ketidakcukupan atau inadequate or malfunctioning internal processes,
tidak berfungsinya proses internal, kesalahan human error, system failures, or external events
manusia, kegagalan sistem, maupun kejadian that impact the Company’s operational activities.
eksternal yang berdampak pada kegiatan
operasional Perseroan.
Dalam pengelolaannya, setiap unit kerja In its management, each work unit is responsible
bertanggung jawab atas risiko operasional for the operational risks inherent in daily activities,
yang melekat pada aktivitas sehari-hari dengan guided by applicable internal and external policies
berpedoman pada kebijakan serta prosedur internal and procedures. Operational risk management
dan eksternal yang berlaku. Pengelolaan risiko also encompasses product development, the
operasional juga mencakup aspek pengembangan reliability of information technology systems,
produk, keandalan sistem teknologi informasi, human resource management, and preparedness
pengelolaan sumber daya manusia, serta antisipasi for external events to prevent potential operational
terhadap kejadian eksternal guna mencegah disruptions.
potensi gangguan operasional.
Untuk mendukung proses pemantauan, Perseroan To support the monitoring process, the Company
menggunakan perangkat manajemen risiko utilizes operational risk management tools such
operasional seperti Risk Control Self-Assessment as the Risk Control Self-Assessment (RCSA), Key
(RCSA), Key Risk Indicator (KRI) serta Risk Loss Risk Indicators (KRI), and Risk Loss Event Database
Event Database (RLED). Selain itu, Perseroan telah (RLED). Additionally, the Company has an
memiliki sistem informasi manajemen risiko yang integrated risk management information system
terintegrasi secara Bankwide yang bertujuan across the entire bank aimed at enhancing risk
untuk meningkatkan penerapan manajemen risiko management implementation through the system
melalui sistem dalam menunjang pemeliharaan to support the maintenance of the risk register,
risk register, pemantauan indikator risiko dan monitoring of risk indicators, incident reporting,
pelaporan kejadian, serta penindaklanjutan risiko and follow-up on operational risks.
operasional.
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
Berdasarkan hasil self-assessment per 31 Desember Based on the results of the self-assessment as
2025, Risiko Operasional Perseroan secara komposit of December 31, 2025, the Company’s composite
berada pada peringkat Moderate to High. operational risk is rated as Moderate to High.
Risiko Hukum Legal Risk
Risiko hukum merupakan potensi kerugian Legal risk refers to potential losses arising from
yang bersumber dari tuntutan hukum maupun legal claims or weaknesses in legal aspects.
kelemahan aspek yuridis. Perseroan mengelola The Company manages this risk by ensuring
risiko ini dengan memastikan seluruh aktivitas all business activities and relationships are
dan hubungan usaha dijalankan berdasarkan conducted in accordance with applicable laws,
ketentuan hukum yang berlaku, sehingga thereby safeguarding the Company’s interests
kepentingan Perseroan terlindungi secara hukum. legally.
Pengelolaan Risiko Hukum dilakukan oleh Divisi Legal risk management is carried out by the Legal
Legal beserta fungsi Litigasi yang menjalankan Division along with the Litigation function, which
pendekatan preventif dan proaktif terhadap adopts a preventive and proactive approach
seluruh aktivitas bisnis. Upaya ini bertujuan untuk toward all business activities. These efforts aim
meminimalkan potensi dampak finansial yang to minimize the potential for significant financial
signifikan akibat permasalahan hukum. impact resulting from legal issues.
Unit kerja terkait melakukan pengukuran, penilaian, Relevant business units conduct comprehensive
dan pemantauan risiko hukum secara menyeluruh measurement, assessment, and monitoring of
melalui analisis mendalam terhadap potensi legal risks through in-depth analysis of potential
litigasi, kelemahan perikatan, serta perubahan litigation, contractual weaknesses, and changes
atau ketiadaan regulasi yang relevan atas setiap or the absence of relevant regulations regarding
produk maupun transaksi Perseroan. Berdasarkan each of the Company’s products or transactions.
hasil self-assessment per 31 Desember 2025, Risiko Based on the results of the self-assessment as of
Hukum Perseroan berada pada peringkat Low to December 31, 2025, the Company’s Legal Risk is
Moderate. rated Low to Moderate.
Risiko Stratejik Strategic Risk
Risiko stratejik adalah potensi kerugian yang Strategic risk is the potential for loss arising
timbul akibat ketidaktepatan dalam penetapan from inaccuracies in the formulation and/or
dan/atau pelaksanaan keputusan strategis, serta implementation of strategic decisions, as well
kegagalan dalam mengantisipasi perubahan as failure to anticipate changes in the business
lingkungan bisnis. environment.
Pengelolaan risiko stratejik dilakukan melalui Strategic risk management is conducted through
kebijakan dan strategi Perseroan yang dirumuskan the Company’s policies and strategies, which
dalam Rencana Bisnis Bank dan disampaikan are formulated in the Bank’s Business Plan and
setiap tahun kepada Otoritas Jasa Keuangan submitted annually to the Financial Services
untuk memperoleh persetujuan. Authority for approval.
Perseroan secara berkala melakukan pengukuran, The Company periodically measures, assesses,
penilaian, dan pemantauan risiko strategis melalui and monitors strategic risks by evaluating the
evaluasi keselarasan sasaran strategis dengan alignment of strategic objectives with business
dinamika lingkungan bisnis, posisi Perseroan environment dynamics, the Company’s
di pasar, tingkat efisiensi operasional, kondisi market position, operational efficiency levels,
makroekonomi, serta intensitas persaingan macroeconomic conditions, and the intensity of
industri. industry competition.
Berdasarkan hasil self-assessment per 31 Based on the results of the self-assessment as
Desember 2025, Risiko Strategis Perseroan secara of December 31, 2025, the Company’s composite
komposit dinilai Low to Moderate. Strategic Risk is assessed as Low to Moderate.
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Risiko Kepatuhan Compliance Risk Risiko Kepatuhan merupakan potensi kerugian yang Compliance Risk refers to the potential for loss muncul akibat ketidakpatuhan Perseroan terhadap arising from the Company’s non-compliance with peraturan perundang-undangan dan ketentuan applicable laws, regulations, and provisions. yang berlaku. Divisi Kepatuhan berperan memastikan bahwa The Compliance Division is responsible for ensuring kebijakan, sistem, prosedur, serta seluruh kegiatan that the Company’s policies, systems, procedures, usaha Perseroan telah sejalan dengan ketentuan and all business activities align with regulatory regulator dan peraturan hukum. Divisi ini juga requirements and legal provisions. This Division memastikan pemenuhan komitmen Perseroan also ensures the Company fulfills its commitments kepada regulator lain yang berwenang serta to other authorized regulators and promotes the mendorong penerapan Budaya Kepatuhan di implementation of a Compliance Culture across seluruh tingkatan organisasi. all organizational levels. Pemantauan Risiko Kepatuhan dilakukan secara Compliance Risk Monitoring is conducted berkala melalui pengukuran dan penilaian periodically through the measurement and terhadap jenis, tingkat materialitas, serta assessment of the type, materiality level, and frekuensi pelanggaran yang terjadi, sebagai dasar frequency of violations that occur, which serves dalam penguatan pengendalian dan perbaikan as a foundation to strengthen control and drive berkelanjutan. continuous improvement. Berdasarkan hasil self-assessment per 31 Based on the results of the self-assessment as of Desember 2025, Risiko Kepatuhan Perseroan December 31, 2025, the Company’s Compliance berada pada peringkat Moderate. Risk is rated as Moderate. Risiko Reputasi Reputational Risk Risiko reputasi merupakan potensi kerugian Reputational risk is the potential for loss resulting akibat menurunnya kepercayaan pemangku from a decline in stakeholder trust caused by kepentingan yang disebabkan oleh persepsi negative perceptions of the Company. negatif terhadap Perseroan. Pengelolaan risiko ini dilakukan melalui unit yang This risk is managed through the customer service membawahi fungsi pelayanan dan pengaduan and complaints unit, which ensures that every nasabah dengan memastikan setiap keluhan complaint is handled in a timely and responsive ditangani secara tepat waktu dan responsif. manner. This approach is part of the Company’s Pendekatan ini menjadi bagian dari komitmen commitment to providing the best service and Perseroan dalam memberikan layanan terbaik maintaining public trust. serta menjaga kepercayaan masyarakat. Sebagai langkah penguatan, Perseroan As a strengthening measure, the Company secara konsisten melakukan pemantauan dan consistently monitors and improves internal perbaikan proses internal untuk menekan tingkat processes to reduce complaint rates, and pengaduan, serta melakukan media counter guna implements media countermeasures to ensure memastikan pemberitaan negatif dapat dikelola negative coverage is managed and resolved dan diselesaikan secara proporsional agar tidak proportionally to prevent broader impact. berdampak lebih luas. Perseroan telah membentuk unit khusus The Company has established a dedicated unit penanganan pengaduan nasabah yang didukung for handling customer complaints, supported by oleh berbagai divisi terkait guna memastikan various relevant divisions, to ensure the handling proses penanganan dilakukan secara menyeluruh process is comprehensive (end-to-end). Based on (end-to-end). Berdasarkan hasil penilaian mandiri the results of the self-assessment as of December per 31 Desember 2025, Risiko Reputasi Perseroan 31, 2025, the Company’s Reputation Risk is rated berada pada peringkat Low to Moderate. Low to Moderate. 228 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
Penerapan Manajemen Risiko atas Application of Risk Management for New
Produk dan Aktivitas Baru Products and Activities
Perseroan secara konsisten menerapkan The Company consistently applies risk
manajemen risiko dalam setiap rencana management in every plan for the development
pengembangan produk dan/atau aktivitas baru of new products and/or activities as a mitigation
sebagai langkah mitigasi terhadap potensi risiko measure against potential risks and losses
dan kerugian yang dapat timbul di kemudian hari. that may arise in the future. This approach is
Pendekatan ini menjadi bagian integral dari proses an integral part of the Company’s innovation
inovasi Perseroan guna memastikan bahwa setiap process to ensure that every product or activity
produk atau aktivitas yang dikembangkan selaras developed aligns with the principle of prudence
dengan prinsip kehati-hatian serta ketentuan and applicable regulations.
yang berlaku.
Salah satu mekanisme utama yang diterapkan One of the primary mechanisms implemented
adalah pengkajian menyeluruh oleh lini kedua is a comprehensive review conducted by the
Perseroan terhadap proposal dan komponen Company’s second line on proposals and
pengembangan produk atau aktivitas baru. components related to the development of new
Pengkajian tersebut dilakukan berdasarkan products or activities. This review is conducted in
kebijakan internal serta regulasi eksternal yang accordance with internal policies and relevant
relevan. Sementara itu, penyusunan konsep dan external regulations. Meanwhile, the formulation
rencana pengembangan produk atau aktivitas baru of concepts and development plans for new
dilakukan oleh unit kerja yang memiliki keterkaitan products or activities is carried out by the work
langsung dengan produk atau aktivitas dimaksud. unit directly involved with the product or activity
Seluruh rangkaian ini merupakan bagian yang in question. This entire process is an inseparable
tidak terpisahkan dari tahapan pengembangan part of the stages of developing new products
produk dan aktivitas baru di Perseroan. and activities within the Company.
Pelaksanaan pengelolaan risiko atas rencana The implementation of risk management for
pengembangan produk dan/atau aktivitas baru new product and/or activity development plans
mencakup tahapan sebagai berikut: includes the following stages:
1. Penetapan produk atau aktivitas baru, yang 1. Identification of new products or activities,
diusulkan oleh unit pemrakarsa (divisi terkait) proposed by the initiating unit (relevant
dan disampaikan kepada Divisi Kepatuhan, division) and submitted to the Compliance
Divisi Risk Management, serta unit kerja Division, Risk Management Division, and
terkait lainnya untuk memperoleh opini other relevant work units to obtain opinions
mengenai kelayakan dan kesesuaian rencana regarding the feasibility and suitability of the
pengembangan. development plan.
2. Pelaksanaan risk assessment serta permintaan 2. Conducting a risk assessment and requesting an
penilaian atas kecukupan pengelolaan risiko evaluation of the adequacy of risk management
kepada unit kerja terkait, termasuk Divisi from relevant units, including the Compliance
Kepatuhan, Divisi Risk Management, Divisi Legal, Division, Risk Management Division, Legal Division,
dan unit pendukung lainnya. and other supporting units.
3. Pengajuan permohonan persetujuan rencana 3. Submitting an application for approval of the
penerbitan produk atau pelaksanaan aktivitas product launch plan or the implementation of
baru kepada Otoritas Jasa Keuangan dan/ new activities to the Financial Services Authority
atau Bank Indonesia sesuai ketentuan yang and/or Bank Indonesia in accordance with
berlaku. applicable regulations.
4. Pengujian kesiapan sistem dan infrastruktur, 4. Testing the readiness of systems and
guna memastikan produk atau aktivitas baru infrastructure to ensure that new products or
dapat diimplementasikan secara andal dan activities can be implemented reliably and
aman. securely.
5. Pemenuhan proses perizinan atau persetujuan 5. Completing the licensing process or obtaining
regulator sesuai regulasi yang berlaku. regulatory approval in accordance with
applicable regulations.
6. Pelaporan realisasi penerbitan produk atau 6. Reporting on the implementation of new
pelaksanaan aktivitas baru kepada Otoritas product launches or activities to the Financial
Jasa Keuangan dan/atau Bank Indonesia. Services Authority and/or Bank Indonesia.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 229
Page 230
Laporan Ukuran Utama (Key Metrics)
Key Metrics Report
dalam jutaan Rupiah | in million Rupiah
Deskripsi
No Dec-25 Sep-25 Jun-25 Mar-25 Dec-24
Description
Modal yang Tersedia (nilai)
Available Capital (amounts)
Modal Inti Utama (CET1)
1 4.027.649 3.943.941 3.670.297 3.504.195 3.325.430
Common Equity Tier 1 (CET1)
Modal Inti (Tier 1)
2 4.027.649 3.943.941 3.670.297 3.504.195 3.325.430
Capital Tier 1
Total Modal
3 4.088.405 4.008.061 3.740.817 3.577.568 3.401.033
Total Capital
Aset Tertimbang Menurut Risiko (nilai)
Risk-Weighted Assets (amounts)
Total Aset Tertimbang Menurut Risiko (ATMR)
4 8.331.999 8.577.711 9.063.499 9.988.872 9.634.298
Total Risk Weighted Asset (RWA)
Rasio Modal berbasis Risiko dalam bentuk persentase dari ATMR
Risk-based Capital Ratios as a percentage of RWA
Rasio CET1 (%)
5 48,34% 45,98% 40,50% 35,08% 34,52%
Common Equity Tier 1 Ratio (%)
Rasio Tier 1 (%)
6 48,34% 45,98% 40,50% 35,08% 34,52%
Tier 1 Ratio (%)
Rasio Total Modal (%)
7 49,07% 46,73% 41,27% 35,81% 35,30%
Total Capital Ratio (%)
Tambahan CET1 yang berfungsi sebagai buffer dalam bentuk persentase dari ATMR
Additonal CET1 that functions as a buffer in the form of percentage of RWA
Capital Conservation buffer (2,5% dari
ATMR) (%)
8 0,00% 0,00% 0,00% 0,00% 0,00%
Capital Conservation Buffer requirement
(2.5% from RWA) (%)
Countercyclical Buffer(0 - 2,5% dari ATMR)
(%)
9 0,00% 0,00% 0,00% 0,00% 0,00%
Countercyclical Buffer Requirement (0 - 2.5%
from RWA) (%)
Capital Surcharge untuk Bank Sistemik (1% -
2,5%) (%)
10 0,00% 0,00% 0,00% 0,00% 0,00%
Capital Surcharge for Systemic Banks (1% -
2.5%) (%)
Total CET1 sebagai buffer (Baris 8 + Baris 9 +
Baris 10)
11 0,00% 0,00% 0,00% 0,00% 0,00%
Total of bank CET1 specific buffer
requirements (%) (Row 8 + Row 9 + Row 10)
Komponen CET1 untuk buffer
12 CET1 available after meeting the bank’s 38,57% 36,23% 31,27% 25,81% 25,26%
minimum capital requirements (%)
Rasio pengungkit sesuai Basel III
Basel III Leverage Ratio
Total Eksposur
13 Total Basel III leverage ratio exposure 18.949.373 18.414.609 17.894.497 18.088.625 17.261.572
measure
Nilai Rasio Pengungkit, termasuk dampak
dari penyesuaian terhadap pengecualian
sementara atas penempatan giro pada
Bank Indonesia dalam rangka memenuhi
14 21,25% 21,42% 20,51% 19,37% 19,26%
ketentuan GWM (jika ada)
Basel III leverage ratio, including the impact
of any applicable temporary exemption of
central bank reserves (if any)
230 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 231
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
Deskripsi
No Dec-25 Sep-25 Jun-25 Mar-25 Dec-24
Description
Nilai Rasio Pengungkit, tidak termasuk
dampak dari penyesuaian terhadap
pengecualian sementara atas penempatan
giro pada Bank Indonesia dalam rangka
14b 21,25% 21,42% 20,51% 19,37% 19,26%
memenuhi ketentuan GWM (jika ada)
Basel III leverage ratio, excluding the impact
of any applicable temporary exemption of
central bank reserves (if any)
Nilai Rasio Pengungkit, termasuk dampak
dari penyesuaian terhadap pengecualian
sementara atas penempatan giro
pada Bank Indonesia dalam rangka
memenuhi ketentuan GWM (jika ada),
yang telah memasukkan nilai rata-rata
14c 20,90% 20,43% 19,37% 18,81% 18,27%
dari nilai tercatat aset Securities Financing
Transaction (SFT) secara gross.
Basel III leverage ratio, including the impact
of any applicable temporary exemption of
central bank reserves (if any), incorporating
mean values for SFT assets.
Nilai Rasio Pengungkit, tidak termasuk
dampak dari penyesuaian terhadap
pengecualian sementara atas penempatan
giro pada Bank Indonesia dalam rangka
memenuhi ketentuan GWM (jika ada), yang
14d telah memasukkan nilai rata-rata dari nilai 20,90% 20,43% 19,37% 18,81% 18,27%
tercatat aset SFT secara gross
Basel III leverage ratio, excluding the impact
of any applicable temporary exemption of
central bank reserves (if any), incorporating
mean values for SFT assets
Rasio Kecukupan Likuiditas (LCR)
Liquidity Coverage Ratio (LCR)
Total Aset Likuid Berkualitas Tinggi (HQLA)
15 10.143.540 9.243.377 8.079.075 7.903.722 7.962.618
Total High-Quality Liquid Asset (HQLA)
Total Arus Kas Keluar Bersih
16 1.649.537 1.506.302 1.167.887 1.296.645 937.385
Total Net Cash Outflow
17 LCR (%) 614,93% 613,65% 691,77% 609,55% 849,45%
Rasio Pendanaan Stabil Bersih (NSFR)
Net Stable Funding Ratio (NSFR)
Total Pendanaan Stabil yang Tersedia (ASF)
18 15.227.986 14.973.599 14.764.502 14.876.576 14.478.795
Total Available Stable Funding
Total Pendanaan Stabil yang Diperlukan
19 (RSF) 5.466.009 5.368.660 5.707.720 6.515.131 6.041.801
Total Required Stable Funding
20 NSFR (%) 278,59% 278,91% 258,68% 228,34% 239,64%
Analisis Kualitatif
Qualitative Analysis
1. Kenaikan Modal pada Desember 2025 sebagai dampak dari kenaikan laba tahun berjalan dan penghasilan
komprehensif lain.
Capital increase in December 2025 resulting from an increase in net income and other comprehensive income.
2. Rasio pengungkit posisi Desember 2025 turun sebesar 0,17% dibandingkan kuartal sebelumnya sebagai dampak dari
kenaikan total ekposur.
The leverage ratio as of December 2025 decreased by 0.17% compared to the previous quarter due to an increase in
total exposure.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 231
Page 232
Perbedaan Cakupan Konsolidasi antara Standar Akuntansi dan Ketentuan Kehati-hatian (LI1) – 2025
Differences in the Scope of Consolidation Between Accounting Standards and Prudential Regulations (LI1) – 2025
31 Desember 2025
December 31, 2025
a b
Nilai tercatat
sebagaimana
Keterangan Nilai tercatat
tercantum dalam
Description berdasarkan prinsip
publikasi laporan
kehati-hatian
keuangan
Carrying amount
Carrying amount as
is based on the
stated
precautionary
in the published
principle
financial
statements
Indonesia
Aset | Asset
Kas | Cash 9.760 9.760
Penempatan pada Bank Indonesia 2.507.828 2.507.828
Placement with Bank Indonesia
Penempatan pada bank lain 554.724 554.724
Placement with other banks
Tagihan spot dan derivatif/forward - -
Spot and derivative/forward receivables
Surat berharga yang dimiliki | Securities 7.566.674 7.566.674
Surat berharga yang dijual dengan janji dibeli kembali (repo) - -
Securities sold under repurchase agreement (repo)
Tagihan atas surat berharga yang dibeli dengan janji dijual 651.407 651.407
kembali (reverse repo)
Claims on securities bought under reverse repo
Tagihan akseptasi - -
Acceptance receivables
Kredit yang diberikan 6.667.524 6.667.524
Loans
Pembiayaan syariah - -
Sharia financing
Penyertaan modal - -
Capital Investment
Aset keuangan lainnya 203.149 203.149
Other financial assets
Aset tidak berwujud 151.403 151.403
Intangible assets
Aset tetap dan inventaris 272.283 272.283
Fixed assets and equipment
Aset non produktif 57.037 57.037
Non earning assets
Aset lainnya 331.980 331.980
Other assets
Total aset 18.973.769 18.973.769
Total assets
232 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 233
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
c d e f g
Nilai tercatat masing-masing risiko
Carrying values of items
Tidak mengacu
pada persyaratan
permodalan atau
Sesuai kerangka
Sesuai kerangka berdasarkan
Sesuai kerangka counterparty credit Sesuai kerangka
sekuritisasi pengurangan
risiko kredit risk risiko pasar
According to modal
According to credit According to According to market
securitization Does not refer
risk framework counterparty credit risk framework
framework to capital
risk framework
requirements or
based on capital
reduction
- - - - -
- - - - -
- - - - -
- - - - -
39.968 - - - -
- - - - -
- 651.407 - - -
- - - - -
6.873.030 - - - -
- - - - -
- - - - -
204.832 - - - -
- - - - -
272.283 - - - -
85.556 - - - -
331.980 - - - -
7.807.649 - - - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 233
Page 234
31 Desember 2025
December 31, 2025
a b
Nilai tercatat
sebagaimana
Keterangan Nilai tercatat
tercantum dalam
Description berdasarkan prinsip
publikasi laporan
kehati-hatian
keuangan
Carrying amount
Carrying amount as
is based on the
stated
precautionary
in the published
principle
financial
statements
Kewajiban
Liabilities
Giro | Current Account 667.381 667.381
Tabungan 3.501.410 3.501.410
Saving Account
Deposito 9.857.351 9.857.351
Time Deposit
Uang Elektronik - -
Electronic Money
Liabilitas kepada Bank Indonesia - -
Liabilities to Bank Indonesia
Liabilitas kepada bank lain 71.891 71.891
Liabilities to other banks
Liabilitas spot dan derivatif/forward - -
Spot and derivatve/forward liabilities
Liabilitas atas surat berharga yang dijual dengan janji dibeli - -
kembali (repo)
Liabilities on securities sold under repurchase agreement
(repo)
Liabilitas akseptasi - -
Acceptance liabilities
Surat berharga yang diterbitkan - -
Issued securities
Pinjaman/Pembiayaan yang diterima - -
Loans/financing received
Setoran jaminan - -
Margin deposit
Liabilitas antarkantor - -
Interbranch liabilities
Liabilitas lainnya 645.010 645.010
Other liabilities
Kepentingan minoritas - -
Minority interest
Total Kewajiban 14.743.043 14.743.043
Total Liabilities
234 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 235
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
c d e f g
Nilai tercatat masing-masing risiko
Carrying values of items
Tidak mengacu
pada persyaratan
permodalan atau
Sesuai kerangka
Sesuai kerangka berdasarkan
Sesuai kerangka counterparty credit Sesuai kerangka
sekuritisasi pengurangan
risiko kredit risk risiko pasar
According to modal
According to credit According to According to market
securitization Does not refer
risk framework counterparty credit risk framework
framework to capital
risk framework
requirements or
based on capital
reduction
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 235
Page 236
Perbedaan Cakupan Konsolidasi antara Standar Akuntansi dan Ketentuan Kehati-hatian (LI1) – 2025
Differences in the Scope of Consolidation Between Accounting Standards and Prudential Regulations (LI1) – 2025
31 Desember 2024
December 31, 2024
a b
Nilai tercatat
sebagaimana
Keterangan Nilai tercatat
tercantum dalam
Description berdasarkan prinsip
publikasi laporan
kehati-hatian
keuangan
Carrying amount
Carrying amount as
is based on the
stated
precautionary
in the published
principle
financial
statements
Indonesia
Aset | Asset
Kas | Cash 12.133 12.133
Penempatan pada Bank Indonesia 1.430.095 1.430.095
Placement with Bank Indonesia
Penempatan pada bank lain 80.916 80.916
Placement with other banks
Tagihan spot dan derivatif/forward - -
Spot and derivative/forward receivables
Surat berharga yang dimiliki | Securities 4.681.952 4.681.952
Surat berharga yang dijual dengan janji dibeli kembali (repo) - -
Securities sold under repurchase agreement (repo)
Tagihan atas surat berharga yang dibeli dengan janji dijual 1.878.331 1.878.331
kembali (reverse repo)
Claims on securities bought under reverse repo
Tagihan akseptasi - -
Acceptance receivables
Kredit yang diberikan 8.186.901 8.186.901
Loans
Pembiayaan syariah - -
Sharia financing
Penyertaan modal - -
Capital Investment
Aset keuangan lainnya 256.372 256.372
Other financial assets
Aset tidak berwujud 134.577 134.577
Intangible assets
Aset tetap dan inventaris 308.368 308.368
Fixed assets and equipment
Aset non produktif 128.246 128.246
Non earning assets
Aset lainnya 311.174 311.174
Other assets
Total aset 17.409.065 17.409.065
Total assets
236 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 237
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
c d e f g
Nilai tercatat masing-masing risiko
Carrying values of items
Tidak mengacu
pada persyaratan
permodalan atau
Sesuai kerangka
Sesuai kerangka berdasarkan
Sesuai kerangka counterparty credit Sesuai kerangka
sekuritisasi pengurangan
risiko kredit risk risiko pasar
According to modal
According to credit According to According to market
securitization Does not refer
risk framework counterparty credit risk framework
framework to capital
risk framework
requirements or
based on capital
reduction
- - - - -
- - - - -
- - - - -
- - - - -
11.068 - - - -
- - - - -
- 1.878.331 - - -
- - - - -
8.395.005 - - - -
- - - - -
- - - - -
261.445 - - - -
- - - - -
308.368 - - - -
192.368 - - - -
311.173 - - - -
9.479.428 - - - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 237
Page 238
31 Desember 2024
December 31, 2024
a b
Nilai tercatat
sebagaimana
Keterangan Nilai tercatat
tercantum dalam
Description berdasarkan prinsip
publikasi laporan
kehati-hatian
keuangan
Carrying amount
Carrying amount as
is based on the
stated
precautionary
in the published
principle
financial
statements
Kewajiban
Liabilities
Giro 514.834 514.834
Current Account
Tabungan 3.095.982 3.095.982
Saving Account
Deposito 9.452.976 9.452.976
Time Deposit
Uang Elektronik - -
Electronic Money
Liabilitas kepada Bank Indonesia - -
Liabilities to Bank Indonesia
Liabilitas kepada bank lain 129.079 129.079
Liabilities to other banks
Liabilitas spot dan derivatif/forward - -
Spot and derivatve/forward liabilities
Liabilitas atas surat berharga yang dijual dengan janji dibeli - -
kembali (repo)
Liabilities on securities sold under repurchase agreement
(repo)
Liabilitas akseptasi - -
Acceptance liabilities
Surat berharga yang diterbitkan - -
Issued securities
Pinjaman/Pembiayaan yang diterima - -
Loans/financing received
Setoran jaminan - -
Margin deposit
Liabilitas antarkantor - -
Interbranch liabilities
Liabilitas lainnya 654.357 654.357
Other liabilities
Kepentingan minoritas - -
Minority interest
Total Kewajiban 13.847.228 13.847.228
Total Liabilities
238 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 239
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
c d e f g
Nilai tercatat masing-masing risiko
Carrying values of items
Tidak mengacu
pada persyaratan
permodalan atau
Sesuai kerangka
Sesuai kerangka berdasarkan
Sesuai kerangka counterparty credit Sesuai kerangka
sekuritisasi pengurangan
risiko kredit risk risiko pasar
According to modal
According to credit According to According to market
securitization Does not refer
risk framework counterparty credit risk framework
framework to capital
risk framework
requirements or
based on capital
reduction
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 239
Page 240
Perbedaan Utama Antara Nilai Tercatat Sesuai Standar Akuntansi Keuangan Dengan Nilai Eksposur Sesuai
Dengan Ketentuan OJK (LI2)
Key Differences Between Carrying Values Under Financial Accounting Standards and Exposure Values Under OJK
Regulations (LI2)
dalam jutaan Rupiah | in million Rupiah
31 Desember 2025
December 31, 2025
a b c d e
Item sesuai:
Keterangan Items based on:
Description
Kerangka
Total Kerangka Kerangka Counterparty Kerangka
risiko kredit sekuritisasi credit risk risiko pasar
Credit risk Securitization Counterparty Market risk
framework framework credit risk framework
framework
Indonesia
1 Nilai tercatat aset sesuai dengan 18.973.769 7.807.649 - 651.407 -
cakupan konsolidasi ketentuan
kehati-hatian (sebagaimana
dilaporkan pada template LI1)
Asset carrying value amount
under scope of regulatory
consolidation (as per template
LI1)
2 Nilai tercatat liabilitas sesuai 14.743.043 - - - -
lingkup sesuai dengan
cakupan konsolidasi ketentuan
kehati-hatian (sebagaimana
dilaporkan pada template LI1)
Liabilities carrying value
amount under regulatory
scope of consolidation (as per
template LI1)
3 Total nilai bersih sesuai dengan 4.230.726 - - - -
cakupan konsolidasi ketentuan
kehati-hatian
Total net amount under
regulatory scope of
consolidation
4 Nilai rekening administratif 1.290.280 - - - -
Off-balance sheet amounts
5 Perbedaan valuasi
Differences in valuations
6 Perbedaan antara netting - - - - -
rules, selain dari yang termasuk
pada baris 2.
Differences due to different
netting rules, other than those
already included in row 2
7 Perbedaan provisi - - - - -
Differences due to
consideration of provisions
8 Perbedaan prudential filters - - - - -
Differences due to prudential
filters
Nilai eksposur yang - - - - -
dipertimbangkan, sesuai
dengan cakupan konsolidasi
ketentuan kehati-hatian
Exposure amounts considered
for regulatory purposes
240 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 241
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
31 Desember 2024
December 31, 2024
a b c d e
Item sesuai:
Keterangan Items based on:
Description
Kerangka
Total Kerangka Kerangka Counterparty Kerangka
risiko kredit sekuritisasi credit risk risiko pasar
Credit risk Securitization Counterparty Market risk
framework framework credit risk framework
framework
Indonesia
1 Nilai tercatat aset sesuai dengan 17.409.065 9.479.428 - 1.878.331 -
cakupan konsolidasi ketentuan
kehati-hatian (sebagaimana
dilaporkan pada template LI1)
Asset carrying value amount
under scope of regulatory
consolidation (as per template
LI1)
2 Nilai tercatat liabilitas sesuai 13.847.228 - - - -
lingkup sesuai dengan
cakupan konsolidasi ketentuan
kehati-hatian (sebagaimana
dilaporkan pada template LI1)
Liabilities carrying value
amount under regulatory
scope of consolidation (as per
template LI1)
3 Total nilai bersih sesuai dengan 3.561.837 - - - -
cakupan konsolidasi ketentuan
kehati-hatian
Total net amount under
regulatory scope of
consolidation
4 Nilai rekening administratif 7.664 - - - -
Off-balance sheet amounts
5 Perbedaan valuasi
Differences in valuations
6 Perbedaan antara netting - - - - -
rules, selain dari yang termasuk
pada baris 2.
Differences due to different
netting rules, other than those
already included in row 2
7 Perbedaan provisi - - - - -
Differences due to
consideration of provisions
8 Perbedaan prudential filters - - - - -
Differences due to prudential
filters
Nilai eksposur yang - - - - -
dipertimbangkan, sesuai
dengan cakupan konsolidasi
ketentuan kehati-hatian
Exposure amounts considered
for regulatory purposes
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 241
Page 242
Penjelasan Mengenai Perbedaan Antara Nilai Eksposur Sesuai Dengan Standar Akuntansi Keuangan Dengan
Ketentuan OJK (LIA)
Explanation of the Differences Between Exposure Values Under Financial Accounting Standards and OJK
Regulations (LIA)
31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
Tidak terdapat perbedaan antara nilai tercatat sesuai Tidak terdapat perbedaan antara nilai tercatat sesuai
standar akuntansi keuangan, sebagaimana dilaporkan standar akuntansi keuangan, sebagaimana dilaporkan
pada laporan keuangan dengan nilai eksposur sesuai pada laporan keuangan dengan nilai eksposur sesuai
ketentuan kehati-hatian ketentuan kehati-hatian
There is no difference between the carrying amount in There is no difference between the carrying amount in
accordance with financial accounting standards, as accordance with financial accounting standards, as
reported in the financial statements, and the exposure reported in the financial statements, and the exposure
value in accordance with prudential regulations value in accordance with prudential regulations
Komposisi Permodalan (CC1)
Capital Composition (CC1)
dalam jutaan Rupiah | in million Rupiah
Komponen 31 Desember 2025 31 Desember 2024
No
Component December 31, 2025 December 31, 2024
CET 1: Instrumen dan Tambahan Modal Disetor
CET 1: Instruments and Additional Paid-in Capital
1 Saham biasa (termasuk stock surplus) 5.853.678 5.853.678
Ordinary shares (including stock surplus)
2 Laba ditahan (1.729.595) (2.266.207)
Retained earnings
3 Akumulasi penghasilan komprehensif lain (dan cadangan lain) 106.445 (24.268)
Accumulated other comprehensive income (and other
reserves)
4 Modal yang termasuk phase out dari CET1 - -
Capital that includes phase out from CET1
5 Kepentingan Non Pengendali yang dapat diperhitungkan - -
Considerable Non-Controlling Interests
6 CET1 sebelum regulatory adjustment 4.230.528
CET1 capital before regulatory adjustment 3.563.203
CET 1: Faktor Pengurang (Regulatory Adjustment)
CET 1 capital: Deduction Factor (Regulatory Adjustment)
7 Selisih kurang jumlah penyesuaian nilai wajar dari instrumen - -
keuangan dalam trading book
Differences on Adjustment of Fair Value on Financial Instrument
in Trading Book
8 Goodwill - -
9 Aset tidak berwujud lainnya (selain Mortgage-Servicing Rights) 151.403 134.577
Other intangibles (other than Mortgage-Servicing Rights)
10 Aset pajak tangguhan yang berasal dari future profitability - -
Deferred tax assets that rely on future profitability
11 Mortgage Servicing Rights - -
12 Shortfall on provisions to expected losses - -
13 Keuntungan penjualan aset dalam transaksi sekuritisasi - -
Securitisation gain on sale in securitization transactions
14 Peningkatan/ penurunan nilai wajar atas kewajiban keuangan - -
(DVA)
Gains/Losses from Changes in Fair Value of Financial Liabilities
(DVA)
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dalam jutaan Rupiah | in million Rupiah
Komponen 31 Desember 2025 31 Desember 2024
No
Component December 31, 2025 December 31, 2024
15 Aset pensiun manfaat pasti - -
Defined-benefit pension fund net assets
16 Investasi pada saham sendiri (jika belum di net dalam modal - -
di Laporan Posisi Keuangan)
Investment in own shares (if not already netted off paid-in
capital on reported balance sheet)
17 Kepemilikan silang pada instrumen CET 1 pada entitas lain - -
Reciprocal cross-holdings in common equity
18 Investasi pada modal bank, entitas keuangan dan asuransi - -
diluar cakupan konsolidasi secara ketentuan, net posisi short
yang diperkenankan, dimana Bank tidak memiliki lebih dari 10%
modal saham yang diterbitkan (jumlah di atas batasan 10%)
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 does not own
more than 10% of the issued share capital (amount above 10%
threshold)
19 Investasi signifikan pada saham biasa Bank, entitas keuangan - -
dan asuransi diluar cakupan konsolidasi secara ketentuan, net
posisi short yang diperkenankan (jumlah di atas batasan 10%)
Significant investments in the common stock of Banking,
financial and insurance entities that are outside the scope of
regulatory consolidation, net of eligible short positions (amount
above 10% threshold)
20 Mortgage Servicing Rights - -
21 Aset pajak tangguhan yang berasal dari perbedaan temporer - -
(jumlah di atas batasan 10%, net dari kewajiban pajak)
Deferred tax assets arising from temporary differences
(amount above 10% threshold, net of related tax liability)
22 Jumlah melebihi batasan 15% dari: - -
Amount exceeding the 15% threshold :
23 Investasi signifikan pada saham biasa financials - -
Significant investments in the common stock of financials
24 Mortgage Servicing Rights - -
25 Pajak tangguhan dari perbedaan temporer - -
Deferred tax assets arising from temporary differences
26 Penyesuaian berdasarkan ketentuan spesifik nasional
National specific regulatory adjustments
a. Selisih PPKA dan CKPN - -
Difference between PPKA and Allowance for Impairment
Losses
b. PPKA non produktif 51.477 88.313
Non-productive PPKA
c. Aset Pajak Tangguhan - 14.883
Deffered Tax Assets
d. Penyertaan - -
Investments in shares of stock
e. Kekurangan modal pada perusahaan anak asuransi - -
Shortage of capital on insurance subsidiary company
f. Eksposur sekuritisasi - -
Securitization exposure
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 243
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dalam jutaan Rupiah | in million Rupiah
Komponen 31 Desember 2025 31 Desember 2024
No
Component December 31, 2025 December 31, 2024
g. Lainnya - -
Other deduction
27 Penyesuaian pada CET 1 akibat AT 1 dan Tier 2 lebih kecil - -
daripada faktor pengurangnya
Adjustment to CET 1 due to AT 1 and Tier 2 is smaller than the
reduction factor
28 Jumlah pengurang (regulatory adjustment) terhadap CET 1 202.879 237.773
Amount of deduction (regulatory adjustment) to CET 1
29 Jumlah CET 1 setelah faktor pengurang 4.027.649 3.325.430
The number of CET 1 after the reduction factor
Modal Inti Tambahan (AT 1): Instrumen
Additional Tier 1 capital: instruments
30 Instrumen AT 1 yang diterbitkan oleh Bank (termasuk stock - -
surplus)
AT 1 instruments issued by the Bank (including surplus stock)
31 Yang diklasifikasikan sebagai ekuitas berdasarkan standar - -
akuntansi
Classified as equity under accounting standards
32 Yang diklasifikasikan sebagai liabilitas berdasarkan standar - -
akuntansi
Classified as a liability based on accounting standards
33 Modal yang termasuk phase out dari AT 1 - -
Capital including in phase out from AT 1
34 Instrumen AT 1 yang diterbitkan oleh Entitas Anak yang diakui - -
dalam perhitungan KPMM secara konsolidasi
The AT 1 instrument issued by a Subsidiary is recognized in the
CAR calculation on a consolidated basis
35 Instrumen yang diterbitkan Entitas Anak yang termasuk phase - -
out
Instruments issued by Subsidiaries including phase out
36 Jumlah AT 1 sebelum regulatory adjustment - -
Total AT 1 before regulatory adjustment
Modal Inti Tambahan: Faktor Pengurang (Regulatory Adjustment)
Additional Core Capital: Deduction Factor (Regulatory Adjustment)
37 Investasi pada instrumen AT 1 sendiri -
Invest in AT 1 instruments -
38 Kepemilikan silang pada instrumen AT 1 pada entitas lain -
Cross-ownership of AT 1 instruments in other entities -
39 Investasi pada modal bank, entitas keuangan dan asuransi -
diluar cakupan konsolidasi secara ketentuan, net posisi short -
yang diperkenankan, dimana Bank tidak memiliki lebih dari 10%
modal saham yang diterbitkan (jumlah di atas batasan 10%)
Investments in the capital of banks, financial and insurance
entities outside the scope of consolidated regulations, net short
positions are permitted, where the Bank does not own more
than 10% of the issued share capital (amount above the limit of
10%)
40 Investasi signifikan pada modal Bank, entitas keuangan dan -
asuransi di luar cakupan konsolidasi secara ketentuan (net -
posisi short yang diperkenankan)
Significant investment in the capital of the Bank, financial
entities and insurance outside the scope of consolidation in
terms of provisions (net short positions allowed)
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
Komponen 31 Desember 2025 31 Desember 2024
No
Component December 31, 2025 December 31, 2024
41 Penyesuaian berdasarkan ketentuan spesifik nasional -
Adjustments based on national specific provisions -
a. Penempatan dana pada instrumen AT 1 pada Bank lain - -
Placement of funds in AT 1 instruments at other banks
42 Penyesuaian pada AT 1 akibat Tier 2 lebih kecil daripada faktor - -
pengurangnya
The adjustment to AT 1 due to Tier 2 is smaller than the
reduction factor
43 Jumlah faktor pengurang (regulatory adjustment) terhadap AT 1 - -
Total reduction factor (regulatory adjustment) to AT 1
44 Jumlah AT 1 setelah faktor pengurang -
Total AT 1 after the deduction factor -
45 Jumlah Modal Inti (Tier 1) (CET 1 + AT 1) -
Total Core Capital (Tier 1) (CET 1 + AT 1) -
Modal Pelengkap (Tier 2): Instrumen dan cadangan
Supplementary Capital (Tier 2): Instruments and reserves
46 Instrumen Tier 2 yang diterbitkan oleh Bank (termasuk stock - -
surplus)
Tier 2 instruments issued by the Bank (including surplus stock)
47 Modal yang yang termasuk phase out dari Tier 2 - -
Capital which includes phase out from Tier 2
48 Instrumen Tier 2 yang diterbitkan oleh Entitas Anak yang diakui - -
dalam perhitungan KPMM secara konsolidasi
Tier 2 instruments issued by Subsidiaries that are recognized in
the consolidated CAR calculation
49 Modal yang diterbitkan Entitas Anak yang termasuk phase out - -
Capital issued by Subsidiaries including phase out
50 Cadangan umum PPKA atas aset produktif yang wajib dihitung 60.756 75.603
dengan jumlah paling tinggi sebesar 1,25% dari ATMR untuk
Risiko Kredit
PPKA general reserves for productive assets that must be
calculated with a maximum amount of 1.25% of RWA for Credit
Risk
51 Jumlah Modal Pelengkap (Tier 2) sebelum faktor pengurang 60.756 75.603
Total Supplementary Capital (Tier 2) before deduction factor
Modal Pelengkap (Tier 2): Faktor Pengurang (Regulatory Adjustment)
Supplementary Capital (Tier 2): Deduction Factor (Regulatory Adjustment)
52 Investasi pada instrumen Tier 2 sendiri - -
Investment in Tier 2 instruments
53 Kepemilikan silang pada instrumen Tier 2 pada entitas lain - -
Cross-ownership of a Tier 2 instrument in other entities
54 Investasi pada kewajiban TLAC modal bank, entitas keuangan - -
dan asuransi diluar cakupan konsolidasi secara ketentuan, net
posisi short yang diperkenankan, dimana Bank tidak memiliki
lebih dari 10% modal saham yang diterbitkan; nilai sebelumnya
ditetapkan dengan threshold 5% namun tidak lagi memenuhi
kriteria (untuk bank Sistemik)
Investments in TLAC capital liabilities of banks, financial and
insurance entities outside the scope of consolidation by
regulation, net short positions are permitted, where the Bank
does not own more than 10% of the issued share capital; the
previous value was set with a threshold of 5% but no longer
meets the criteria (for Systemic banks)
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 245
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dalam jutaan Rupiah | in million Rupiah
Komponen 31 Desember 2025 31 Desember 2024
No
Component December 31, 2025 December 31, 2024
55 Investasi signifikan pada modal atau instrumen TLAC Bank, - -
entitas keuangan dan asuransi di luar cakupan konsolidasi
secara ketentuan (net posisi short yang diperkenankan)
Significant investments in capital or instruments of TLAC Banks,
financial and insurance entities outside the scope of
regulatory consolidation (net short positions allowed)
56 Penyesuaian berdasarkan ketentuan spesifik nasional - -
Adjustments based on national specific provisions
a. Sinking fund - -
b. Penempatan dana pada instrumen Tier 2 pada Bank lain - -
Fund placement in Tier 2 instruments on other banks
57 Jumlah faktor pengurang (regulatory adjustment) Modal - -
Pelengkap
Total deduction factor (regulatory adjustment) of
Supplementary Capital
58 Jumlah Modal Pelengkap (Tier 2) setelah regulatory adjustment 60.756 75.603
Amount of Supplementary Capital (Tier 2) after regulatory
adjustment
59 Total Modal (Modal Inti + Modal Pelengkap) 4.088.405 3.401.033
Total Capital (Core Capital + Supplementary Capital)
60 Total Aset Tertimbang Menurut Risiko (ATMR) 8.331.999 9.634.590
Total Risk Weighted Assets (RWA)
Rasio Kecukupan Pemenuhan Modal Minimum (KPMM) dan Tambahan Modal (Capital Buffer)
Minimum Capital Adequacy Ratio (CAR) and Additional Capital (Capital Buffer)
61 Rasio Modal Inti Utama CET 1 (persentase terhadap ATMR) - -
CET ratio 1 (percentage of RWA)
62 Rasio Modal Inti Tier 1 (persentase terhadap ATMR) 48,34% 34,52%
Tier 1 Core Capital Ratio (percentage of RWA)
63 Rasio Total Modal (persentase terhadap ATMR) 49,07% 35,30%
Capital Total Ratio (percentage of RWA)
64 Buffer (persentase terhadap ATMR) 38,57% 25,26%
Buffer (percentage of RWA)
65 Capital Conservation Buffer 0,00% 0,00%
66 Countercyclical Buffer 0,00% 0,00%
67 Higher Loss Absorbency Requirement 0,00% 0,00%
68 CET 1 yang tersedia untuk memenuhi Buffer (persentase - -
terhadap ATMR)
Common Equity Tier 1 available to meet buffers (as a
percentage of risk weighted assets)
National minima (jika berbeda dari Basel 3)
National minima (if it is different from Basel 3)
69 Rasio terendah CET 1 nasional (jika berbeda dengan Basel 3) - -
National CET 1 lowest ratio (if it is different from Basel 3)
70 Rasio terendah Tier 1 nasional (jika berbeda dengan Basel 3) - -
National Tier 1 lowest ratio (if it is different from Basel 3)
71 Rasio terendah total modal nasional (jika berbeda dengan - -
Basel 3)
Total national capital lowest ratio (if it is different from Basel 3)
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
Komponen 31 Desember 2025 31 Desember 2024
No
Component December 31, 2025 December 31, 2024
Jumlah di bawah batasan pengurangan (sebelum pembobotan risiko)
Amounts below the thresholds for deduction (before risk weighting)
72 Investasi non-signifikan pada modal atau kewajiban TLAC - -
lainnya pada entitas keuangan lain
Non-significant investments in TLAC's capital or other
obligations in other financial entities
73 Investasi signifikan pada saham biasa entitas keuangan - -
Significant investments in the common stock of financial
entities
74 Mortgage servicing rights (net dari kewajiban pajak) - -
Mortgage servicing rights (net of tax liabilities)
75 Aset pajak tangguhan yang berasal dari perbedaan temporer - -
(net dari kewajiban pajak)
Deferred tax assets arising from temporary differences (net of
tax liabilities)
Cap yang dikenakan untuk provisi pada Tier 2
Cap imposed for provision at Tier 2
76 Provisi yang dapat diakui sebagai Tier 2 sesuai dengan - -
eksposur berdasarkan pendekatan standar (sebelum
dikenakan cap)
Provisions that can be recognized as Tier 2 according to
exposure under the standard approach (before cap)
77 Cap atas provisi yang diakui sebagai Tier 2 berdasarkan - -
pendekatan standar
Cap on provision recognized as Tier 2 under a standardized
approach
78 Provisi yang dapat diakui sebagai Tier 2 sesuai dengan - -
eksposur berdasarkan pendekatan IRB (sebelum dikenakan
cap)
Provisions that can be recognized as Tier 2 according to
exposure under the IRB approach (before cap)
79 Cap atas provisi yang diakui sebagai Tier 2 berdasarkan - -
pendekatan IRB
Cap on provisions recognized as Tier 2 under the IRB approach
Instrumen Modal yang termasuk phase out (hanya berlaku antara 1 Jan 2018 s.d. 1 Jan 2022)
Capital Instruments that include phase out (only valid between 1 Jan 2018 to 1 Jan 2022)
80 Cap pada CET 1 yang temasuk phase out - -
Cap in CET 1 including phase out
81 Jumlah yang dikecualikan dari CET 1 karena adanya cap - -
(kelebihan di atas cap setelah redemptions dan maturities)
Amount excluded from CET 1 due to cap (excess above cap
after redemptions and maturities)
82 Cap pada AT 1 yang temasuk phase out - -
Cap in AT 1 including phase out
83 Jumlah yang dikecualikan dari AT 1 karena adanya cap - -
(kelebihan di atas cap setelah redemptions dan maturities)
Amount excluded from AT 1 due to cap (excess above cap after
redemptions and maturities)
84 Cap pada Tier 2 yang temasuk phase out - -
Cap in Tier 2 including phase out
85 Jumlah yang dikecualikan dari Tier 2 karena adanya cap - -
(kelebihan di atas cap setelah redemptions dan maturities)
Amount excluded from AT 2 due to cap (excess above cap after
redemptions and maturities)
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 247
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Rekonsiliasi Permodalan (CC2)
Capital Reconciliation (CC2)
dalam jutaan Rupiah | in million Rupiah
Individual
Pos - Pos
No. 31 Desember 2025 31 Desember 2024
Instruments
December 31, 2025 December 31, 2024
ASET
ASSETS
1. Kas 9.760 12.133
Cash
2. Penempatan pada Bank Indonesia 2.507.828 1.430.096
Placement with Bank Indonesia
3. Penempatan pada bank lain 554.724 80.916
Placement with other banks
4. Tagihan spot dan derivatif/forward - -
Spot and derivative/forward claims
5. Surat berharga yang dimiliki 7.566.676 4.681.952
Amortized cost marketable securities
6. Surat berharga yang dijual dengan janji dibeli kembali - -
(repo)
Securities sold under agreements to repurchase (repo)
7. Tagihan atas surat berharga yang dibeli dengan janji dijual 651.407 1.878.331
kembali (reverse repo)
Claims on securities purchased with agreements to resell
(reverse repo)
8. Tagihan akseptasi - -
Acceptance bills
9. Kredit yang diberikan 7.182.580 8.822.146
Loans
10. Pembiayaan syariah - -
Sharia financing
11. Penyertaan modal - -
Capital investment
12. Aset keuangan lainnya 204.832 340.878
Other financial assets
13. Cadangan kerugian penurunan nilai aset keuangan -/- - -
Allowance for impairment losses on financial assets -/
a. Surat berharga yang dimiliki (2) -
Amortized cost marketable securities
b. Kredit yang diberikan dan pembiayaan syariah (515.056) (635.245)
Loans and Sharia financing
c. Lainnya (1.683) (84.506)
Others
14. Aset tidak berwujud 211.960 183.405
Intangible assets
Akumulasi amortisasi aset tidak berwujud -/- (60.557) (48.828)
Accumulated amortization of intangible assets -/-
15. Aset tetap dan inventaris 451.562 439.364
Fixed assets and inventory
Akumulasi penyusutan aset tetap dan inventaris -/- (179.279) (130.996)
Accumulated depreciation of fixed assets and inventory -/-
248 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
Individual
Pos - Pos
No. 31 Desember 2025 31 Desember 2024
Instruments
December 31, 2025 December 31, 2024
16. Aset non produktif - -
Non-productive assets
a. Properti terbengkalai 27.136 40.335
Abandoned property
b. Agunan yang diambil alih 29.901 87.911
Foreclosed collaterals
c. Rekening tunda - -
Pending account
d. Aset antarkantor - -
Assets between offices
17. Aset lainnya 331.980 311.174
Other assets
TOTAL ASET 18.973.769 17.409.065
TOTAL ASSETS
LIABILITAS DAN EKUITAS
LIABILITIES AND EQUITY
LIABILITAS
LIABILITIES
1. Giro 667.381 514.834
Current Account
2. Tabungan 3.501.410 3.095.982
Saving
3. Deposito 9.857.351 9.452.976
Deposit
4. Uang Elektronik - -
Electronic Money
5. Liabilitas kepada Bank Indonesia - -
Liabilities to Bank Indonesia
6. Liabilitas kepada bank lain 71.891 129.079
Liabilities to other banks
7. Liabilitas spot dan derivatif/forward - -
Spot and derivatve/forward liabilities
8. Liabilitas atas surat berharga yang dijual dengan janji dibeli - -
kembali (repo)
Securities sold under agreements to repurchase (repo)
9. Liabilitas akseptasi - -
Acceptance liabilities
10. Surat berharga yang diterbitkan - -
Issued securities
11. Pinjaman/Pembiayaan yang diterima - -
Fund Borrowing
12. Setoran jaminan - -
Guarantee deposit
13. Liabilitas antarkantor - -
Liabilities between offices
14. Liabilitas lainnya 645.010 654.357
Other liabilities
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 249
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dalam jutaan Rupiah | in million Rupiah
Individual
Pos - Pos
No. 31 Desember 2025 31 Desember 2024
Instruments
December 31, 2025 December 31, 2024
15. Kepentingan minoritas - -
Minority interest
TOTAL LIABILITAS 14.743.043 13.847.228
TOTAL LIABILITIES
EKUITAS
EQUITY
16. Modal disetor
Paid-in capital
a. Modal dasar 3.000.000 3.000.000
Authorized capital
b. Modal yang belum disetor -/- (1.664.952) (1.664.952)
Unpaid capital -/-
c. Saham yang dibeli kembali (treasury stock) -/- - -
Treasury stock -/-
17. Tambahan modal disetor
Additional paid-in capital
a. Agio 4.485.444 4.485.444
b. Disagio -/- - -
c. Dana setoran modal 12.099 12.099
Capital deposit fund
d. Lainnya - -
Others
18. Penghasilan komprehensif lain
Other comprehensive income
a. Keuntungan 106.643 17.987
Profit
b. Kerugian -/- - (43.621)
Loss -/-
19. Cadangan -
Reserves
a. Cadangan umum 21.087 21.087
General reserves
b. Cadangan tujuan - -
Destination reserves
20. Laba/rugi
Profit/loss
a. Tahun-tahun lalu (2.295.285) (2.286.092)
Previous years
b. Tahun berjalan 565.690 19.885
Current year
c. Dividen yang dibayarkan -/- - -
Paid dividend -/-
TOTAL EKUITAS YANG DAPAT DIATRIBUSIKAN KEPADA PEMILIK 4.230.726 3.561.837
TOTAL ATTRIBUTABLE EQUITY TO OWNERS
TOTAL EKUITAS 4.230.726 3.561.837
TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 18.973.769 17.409.065
TOTAL LIABILITY AND EQUITY
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
Fitur Utama Instrumen Permodalan dan Instrumen TLAC – Eligible (CCA)
Key Features of Capital Instruments and TLAC Instruments – Eligible (CCA)
Informasi Kuantitatif/Kualitatif
Pertanyaan Quantitative/Qualitative Information
No.
Question 31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
1 Penerbit PT Bank Neo PT Bank Neo
Issuer Commerce Tbk Commerce Tbk
2 Nomor identifikasi ID1000133408 ID1000133408
Identification number
3 Hukum yang digunakan Hukum Indonesia Hukum Indonesia
Applicable laws
3a Sarana yang memungkinkan kewajiban pelaksanaan N/A N/A
pada Bagian 13 dari Lembar Istilah TLAC tercapai (untuk
instrumen TLAC sah lainnya yang diatur oleh hukum asing)
Means by which the performance obligations under Section
13 of the TLAC Term Sheet may be met (for other valid TLAC
instruments governed by foreign law)
Perlakuan Instrumen berdasarkan ketentuan KPMM
Regulatory treatment
4 Pada saat masa transisi N/A N/A
During the transition period
5 Setelah Masa Transisi CET1 CET1
After the transition period
6 Apakah instrumen eligible untuk Individu/Konsolidasi atau Individu Individu
Konsolidasi dan Individu
Is the instrument eligible for Individual/Consolidated or
Consolidated and Individual
7 Jenis Instrumen Saham Biasa Saham Biasa
Types of instrument
8 Jumlah yang diakui dalam perhitungan KPMM 1.335.048 1.335.048
The amount recognized in the CAR calculation
9 Nilai par dari instrumen 1.335.048 1.335.048
Value per instrument
10 Klasifikasi sesuai standar akuntansi keuangan Ekuitas Ekuitas
Classification based on financial accounting standard
11 Tanggal penerbitan 12/01/2015 12/01/2015
Issucance date
12 Tidak ada jatuh tempo (perpetual) atau dengan jatuh Perpetual Perpetual
tempo
There is no maturity (perpetual) or with maturity
13 Tanggal jatuh tempo - -
Due date
14 Eksekusi call option atas persetujuan Otoritas Jasa - -
Keuangan
Call option execution based on the approval of the
Financial Services Authority
15 Tanggal call option, jumlah penarikan dan persyaratan call - -
option lainnya (bila ada)
Call option date, withdrawal amount and other call option
requirements (if any)
16 Subsequent call option - -
Kupon / dividen
Coupon/dividend
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 251
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Informasi Kuantitatif/Kualitatif
Pertanyaan Quantitative/Qualitative Information
No.
Question 31 Desember 2025 31 Desember 2024
December 31, 2025 December 31, 2024
17 Dividen/ kupon dengan bunga tetap atau floating Floating Floating
Dividends/coupons with fixed or floating interest
18 Tingkat dari coupon rate atau index lain yang menjadi Ditentukan RUPS Ditentukan RUPS
acuan
The level of the coupon rate or other index that becomes a
reference
19 Ada atau tidaknya dividend stopper - -
The presence or absence of dividend stopper
20 Fully discretionary; partial atau mandatory - -
Fully discretionary; partial or mandatory
21 Apakah terdapat fitur step up atau insentif lain - -
Is there any step up feature or other incentive
22 Non-kumulatif atau kumulatif - -
Non-cumulative or cumulative
23 Dapat dikonversi atau tidak dapat dikonversi - -
Convertible or unconvertable
24 Jika dapat dikonversi, sebutkan trigger point-nya - -
If convertible, mention the trigger point
25 Jika dapat dikonversi, apakah seluruh atau sebagian - -
If convertible, is it a whole or partial
26 Jika dapat dikonversi, bagaimana rate konversinya - -
If convertible, how is the conversion
27 Jika dapat dikonversi; apakah mandatory atau optional - -
If convertible, is it mandatory or optional
28 Jika dapat dikonversi, sebutkan jenis instrumen konversinya - -
If convertible, mention type of conversion instrument
29 Jika dapat dikonversi, sebutkan issuer of instrument it - -
converts into
If convertible, mention issuer of instrument it converts into
30 Fitur write-down Tidak Tidak
Write-down feature
31 Jika terjadi write-down, sebutkan trigger-nya - -
If write-down occurs, mention the trigger
32 Jika terjadi write-down, apakah penuh atau sebagian - -
If write-down occurs, is it a whole or partil
33 Jika terjadi write down; permanen atau temporer - -
If write-down occurs, is it permanent or temporary
34 Jika terjadi write down temporer, jelaskan mekanisme - -
write-up
If temporary write-down occurs, explaine the write-up
mechanism
34a Tipe subordinasi - -
Type of subordinate
35 Hierarki instrumen pada saat likuidasi - -
Instrument hierarchy during the liquidation
36 Apakah terdapat fitur yang non-compliant - -
Is there any non-compliant feature
37 Jika Ya, jelaskan fitur yang non-compliant - -
If any, explaine the non-compliant feature
252 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
Pengungkapan Kuantitatif Struktur Permodalan Bank Umum
Quantitative Disclosure of Commercial Bank Capital Structure
dalam jutaan Rupiah | in million Rupiah
Modal 31 Desember 2025 31 Desember 2024
Capital December 31, 2025 December 31, 2024
Modal Inti (Tier 1) 4.027.649 3.325.430
The Core Capital (Tier-1)
Modal Pelengkap (Tier 2) 60.756 75.603
The Complement Capital (Tier-2)
Jumlah Modal 4.088.405 3.401.033
Total Capital
Aset Tertimbang Menurut Risiko
Risk Weighted Assets
Risiko Kredit 7.396.131 8.799.110
Credit Risk
Risiko Operasional 935.868 835.188
Operational Risk
Risiko Pasar - -
Market Risk
Total ATMR 8.331.999 9.634.298
Total RWA
Rasio Penyediaan Modal
Provision Capital Risk
Dengan risiko kredit, risiko pasar dan risiko operasional 49,07% 35,30%
With credit risk, market risk and operational risk
Pengungkapan Kualitatif Permodalan Qualitative Disclosure of Capital and
dan Kecukupan Permodalan Capital Adequacy
Sesuai dengan ketentuan Otoritas Jasa Keuangan, In accordance with the regulations of the Financial
permodalan yang diwajibkan bagi Bank dianalisis Services Authority, the Bank's minimum capital is
ke dalam dua lapisan (tier), yaitu Modal Inti (Tier analyzed into two tiers: Core Capital (Tier 1) and
1) dan Modal Pelengkap (Tier 2). Supplementary Capital (Tier 2).
• Modal inti terdiri atas modal inti utama • Core capital consists of primary core capital
dan modal inti tambahan. Modal inti utama and supplementary core capital. Primary
mencakup antara lain modal ditempatkan core capital includes paid-in and fully
dan disetor penuh, tambahan modal disetor, paid-up capital, additional paid-in capital,
cadangan umum, laba tahun sebelumnya, laba general reserves, previous year's profit, fully
periode berjalan yang diperhitungkan penuh, recognized current period profit, as well as
serta komponen penghasilan komprehensif other comprehensive income components
lainnya yang berasal dari perubahan nilai arising from changes in the fair value of
wajar aset keuangan melalui penghasilan financial assets through other comprehensive
komprehensif lain. Selisih kurang penyisihan income. The difference between the provision
penghapusan aset produktif sesuai for impairment of earning assets in accordance
ketentuan Bank Indonesia serta cadangan with Bank Indonesia regulations and the
kerugian penurunan nilai aset produktif yang allowed allowance for impairment losses on
diperkenankan juga menjadi bagian dari earning assets is also part of core capital.
modal inti utama.
• Aset pajak tangguhan, aset tidak berwujud • Deferred tax assets, intangible assets (including
(termasuk goodwill), serta penyertaan yang goodwill), and fully recognized investments
diperhitungkan penuh merupakan faktor are deductions from core capital. Meanwhile,
pengurang modal inti utama. Sementara itu, supplementary core capital includes preferred
modal inti tambahan meliputi antara lain shares, subordinated securities, and non-
saham preferen, surat berharga subordinasi, cumulative subordinated loans after deducting
dan pinjaman subordinasi yang bersifat non- buybacks.
kumulatif setelah dikurangi pembelian kembali.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 253
Page 254
• Modal pelengkap (Tier 2) antara lain mencakup • Supplementary capital (Tier 2) includes, among
surat berharga subordinasi, pinjaman others, subordinated securities, subordinated
subordinasi, serta penyisihan penghapusan loans, and provisions for impairment of earning
aset produktif sesuai ketentuan Bank assets in accordance with Bank Indonesia
Indonesia. regulations.
• Pada tanggal 31 Desember 2025 dan 31 • As of December 31, 2025, and December 31,
Desember 2024, rasio Kewajiban Penyediaan 2024, the Bank’s Capital Adequacy Ratio (CAR)
Modal Minimum (KPMM) Bank masing-masing stood at 49.07% and 35.30%, respectively.
tercatat sebesar 49,07% dan 35,30%.
• Sepanjang periode pelaporan, Bank telah • Throughout the reporting period, the Bank
memenuhi seluruh persyaratan permodalan has met all capital requirements set by the
yang ditetapkan regulator, khususnya terkait regulator, particularly regarding the calculation
perhitungan KPMM dan Aktiva Tertimbang of the CAR and Risk-Weighted Assets (RWA).
Menurut Risiko (ATMR).
Laporan Total Eksposur dalam Rasio Pengungkit
Report on Total Exposure in the Leverage Ratio
dalam jutaan Rupiah | in million Rupiah
Keterangan 31 Desember 2025 31 Desember 2024
No.
Description December 31, 2025 December 31, 2024
1 Total aset dilaporan posisi keuangan pada laporan 19.490.510 18.128.816
keuangan publikasi. (nilai gross sebelum dikurangi CKPN)
Total assets in the financial position statement in published
financial statements. (gross value before deducted with
CKPN)
2 Penyesuaian untuk nilai penyertaan pada Bank, lembaga - -
keuangan, perusahaan asuransi, dan/atau entitas lain
yang berdasarkan standar akuntansi keuangan harus
dikonsolidasikan namun di luar cakupan konsolidasi
berdasarkan ketentuan Otoritas Jasa Keuangan
Adjustments for the value of investments in banks, financial
institutions, insurance companies and/or other entities based
on financial accounting standards must be consolidated but
outside the scope of consolidation based on the provisions of
the Financial Services Authority
3 Penyesuaian untuk nilai kumpulan aset keuangan yang - -
mendasari yang telah dialihkan dalam sekuritisasi aset yang
memenuhi persyaratan jual putus sebagaimana diatur
dalam Peraturan Otoritas Jasa Keuangan mengenai prinsip
kehati-hatian dalam aktivitas sekuritisasi aset bagi bank
umum. Dalam hal aset keuangan yang mendasari dimaksud
telah dikurangkan dari total aset pada laporan posisi
keuangan maka angka pada baris ini adalah 0 (nol)
Adjustment for the value of the underlying set of financial
assets that have been transferred in asset securitization
that meets the sale and end requirements as stipulated in
the Financial Services Authority Regulation concerning the
precautionary principle in asset securitization activities for
commercial banks. In the event that the underlying financial
assets referred to have been deducted from the total assets
in the statement of financial position, the number in this line
is 0 (zero).
4 Penyesuaian terhadap pengecualian sementara atas N/A N/A
penempatan giro pada Bank Indonesia dalam rangka
memenuhi ketentuan giro wajib minimum (jika ada)
Adjustments to temporary exemptions for placement of
current accounts with Bank Indonesia in order to comply with
the minimum regulatory reserve requirements (if any)
254 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
Keterangan 31 Desember 2025 31 Desember 2024
No.
Description December 31, 2025 December 31, 2024
5 Penyesuaian untuk aset fidusia yang diakui sebagai N/A N/A
komponen laporan posisi keuangan berdasarkan standar
akuntansi keuangan namun dikeluarkan dari perhitungan
total eksposur dalam Rasio Pengungkit
Adjustments for fiduciary assets that are recognized as a
component of the statement of financial position based on
financial accounting standards but are excluded from the
calculation of total exposure in the Leverage Ratio
6 Penyesuaian untuk nilai pembelian atau penjualan aset - -
keuangan secara reguler dengan menggunakan metode
akuntansi tanggal perdagangan
Adjustments to the value of regular purchases or sales of
financial assets using the trade date method of
accounting
7 Penyesuaian untuk nilai transaksi cash pooling yang - -
memenuhi persyaratan sebagaimana diatur dalam
Peraturan Otoritas Jasa Keuangan Rasio Pengungkit
Adjustment for the value of cash pooling transactions that
meet the requirements as stipulated in the Financial Services
Authority Regulation Leverage Ratio
8 Penyesuaian untuk nilai eksposur transaksi derivatif - -
Adjustments for derivative transaction exposure values
9 Penyesuaian untuk nilai eksposur SFT sebagai contoh - -
transaksi reverse repo
Adjustments for SFT exposure values for example reverse
repo transactions
10 Penyesuaian untuk nilai eksposur TRA yang telah dikalikan 127.007 729
dengan FKK
Adjustment for TRA exposure value that has been multiplied
by FKK
11 Penyesuaian penilaian prudensial berupa faktor pengurang (668.144) (867.973)
modal dan CKPN
Prudential assessment adjustments in the form of capital
reduction factors and CKPN
12 Penyesuaian lainnya | Other adjustments - -
13 Total Eksposur dalam perhitungan Rasio Pengungkit 18.949.373 17.261.572
Total Exposure in Leverage Ratio calculation
Analisis Kualitatif: Qualitative Analysis:
Total eksposur dalam rasio pengungkit per Total exposure under the leverage ratio as of
Desember 2025 tercatat sebesar Rp18.949.373 juta. December 2025 stood at Rp18,949,373 million. This
Angka ini telah memperhitungkan penyesuaian figure has accounted for adjustments to derivative
atas eksposur transaksi derivatif, eksposur transaction exposure, Administrative Account
Transaksi Rekening Administratif (TRA), faktor Transaction (AAT) exposure, capital deduction
pengurang modal, serta Cadangan Kerugian factors, and the Allowance for Impairment
Penurunan Nilai (CKPN). TRA mencakup kewajiban Losses (AIL). TRA includes commitment liabilities
komitmen atas fasilitas kredit kepada nasabah for undrawn credit facilities to customers and
yang belum ditarik serta kewajiban kontinjensi contingent liabilities for guarantees provided,
atas garansi yang diberikan, sedangkan faktor while capital reduction factors primarily stem
pengurang modal terutama berasal dari aset from intangible assets.
tidak berwujud.
Sebagai pembanding, total eksposur dalam rasio For comparison, total exposure in the leverage ratio
pengungkit per Desember 2024 tercatat sebesar as of December 2024 was recorded at Rp17,261,572
Rp17.261.572 juta, dengan komponen penyesuaian million, with similar adjustment components,
yang serupa, meliputi eksposur transaksi derivatif, including derivative transaction exposure, TRA,
TRA, faktor pengurang modal, dan CKPN. capital reduction factors, and CKPN.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 255
Page 256
Laporan Perhitungan Rasio Pengungkit
Leverage Ratio Calculation Report
dalam jutaan Rupiah | in million Rupiah
Periode | Period
Keterangan
No. 31 Desember 2025 31 Desember 2024
Description
December 31, 2025 December 31, 2024
Eksposur Aset dalam Laporan Posisi Keuangan
Asset Exposure in the Statement of Financial Position
1 Eksposur aset dalam laporan posisi keuangan termasuk aset 18.839.103 16.250.485
jaminan, namun tidak termasuk eksposur transaksi derivatif
dan eksposur SFT (Nilai gross sebelum dikurangi CKPN)
Asset Exposure in the Statement of Financial Position,
including collateral assets, excluding derivative transaction
exposure and SFT exposure (Gross value before deducted
with CKPN)
2 Nilai penambahan kembali untuk agunan derivatif - -
yang diserahkan kepada pihak lawan yang mengakibatkan
penurunan total eksposur aset dalam neraca karena
adanya penerapan standar akuntansi keuangan
Added value back for derivative collateral handed over to
counterparties leading to a decrease in total asset exposure
in the balance sheet due to the application of financial
accounting standards
3 (Pengurangan atas piutang terkait CVM yang diberikan - -
dalam transaksi derivatif)
(Deduction on receivables related to CVM given in derivative
transactions)
4 (Penyesuaian untuk nilai tercatat surat berharga yang - -
diterima dalam eksposur SFT yang diakui sebagai aset)
(Adjustment to the carrying value of securities received in SFT
exposure recognized as
an asset)
5 (CKPN atas aset tersebut sesuai standar akuntansi (516.741) (719.751)
keuangan)
(CKPN on those assets according to financial accounting
standards)
6 (Aset yang telah diperhitungkan sebagai faktor pengurang (151.403) (148.223)
Modal Inti sebagaimana dimaksud dalam Peraturan
Otoritas Jasa Keuangan mengenai kewajiban penyediaan
modal minimum bagi bank umum)
(Assets that have been calculated as a deduction factor for
Core Capital as referred
to in the Financial Services Authority Regulation regarding the
minimum capital
adequacy requirement for commercial banks)
7 Total Eksposur aset dalam laporan posisi keuangan 18.170.959 15.382.511
Penjumlahan dari baris 1 sampai dengan baris 6
Total Asset exposure in the statement of financial position
Addition from line 1 to line 6
Eksposur Transaksi Derivatif
Derivative Transaction Exposure
8 Nilai RC untuk seluruh transaksi derivatif baik dalam - -
hal terdapat variation margin yang memenuhi syarat
ataupun terdapat perjanjian saling hapus yang memenuhi
persyaratan tertentu
The RC value for all derivative transactions, whether there is a
variation margin that meets the requirements or there is an
offsetting agreement that meets certain requirements
256 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
Periode | Period
Keterangan
No. 31 Desember 2025 31 Desember 2024
Description
December 31, 2025 December 31, 2024
9 Nilai penambahan yang merupakan PFE untuk seluruh - -
transaksi derivatif
Added value that also serves as the PFE for all derivative
transactions
10 Pengecualian atas eksposur transaksi derivatif yang N/A N/A
diselesaikan melalui central counterparty (CCP)
Exception of exposure to derivative transactions settled
through a central counterparty (CCP)
11 Penyesuaian untuk nilai nosional efektif dari derivatif kredit - -
Adjustment for the effective notional value of credit derivatives
12 Penyesuaian untuk nilai nosional efektif yang dilakukan saling - -
hapus dan pengurangan add- on untuk transaksi penjualan
derivatif kredit
Adjustments to the effective notional amount are made for
offsetting and reducing add-ons for credit derivative sales
transactions
13 Total Eksposur Transaksi Derivatif - -
Penjumlahan baris 8 sampai dengan baris 12
Total Derivative Transaction Exposure
Addition of line 8 to line 12
Eksposur Securities Financing Transaction (SFT)
Derivative Transaction Exposure/Securities Financing Transaction (SFT) Exposure
14 Nilai tercatat aset SFT secara gross 651.407 1.878.331
The carrying amount of SFT's assets on a gross basis
15 Nilai bersih antara liabilitas kas dan tagihan kas - -
Net value between cash liabilities and cash receivables
16 Risiko Kredit akibat kegagalan pihak lawan terkait aset - -
SFT yang mengacu pada perhitungan current exposure
sebagaimana diatur dalam Lampiran Peraturan Otoritas
Jasa Keuangan ini
Credit Risk due to counterparty failure related to SFT assets,
which refers to the current exposure calculation as stipulated
in the Appendix to this Financial Services Authority Regulation
17 Eksposur sebagai agen SFT - -
Exposure as an SFT agent
18 Total Eksposur SFT 651.407 1.878.331
Penjumlahan baris 14 sampai dengan baris 17
Total SFT Exposure
Addition of line 14 to line 17
Eksposur Transaksi Rekening Administratif (TRA)
Administrative Account Transaction (TRA) Exposure
19 Nilai seluruh kewajiban komitmen atau kewajiban kontinjensi 1.290.280 7.664
Nilai gross sebelum dikurangi CKPN
Value of all commitments or contingent liabilities Gross value
before deducted with CKPN
20 Penyesuaian terhadap hasil perkalian antara nilai kewajiban (1.161.252) (6.897)
komitmen atau kewajiban kontinjensi dan FKK kemudian
dikurangi CKPN
Adjustments to the multiplication result between the value
of commitments or contingent liabilities and FKK are then
reduced by CKPN
21 CKPN atas TRA sesuai standar akuntansi keuangan (2.006) (38)
CKPN on TRA according to financial accounting standards
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 257
Page 258
dalam jutaan Rupiah | in million Rupiah
Periode | Period
Keterangan
No. 31 Desember 2025 31 Desember 2024
Description
December 31, 2025 December 31, 2024
22 Total Eksposur TRA 127.022 729
Penjumlahan dari baris 19 sampai dengan baris 21
Total TRA Exposure
Addition of line 19 to line 21
Modal dan Total Eksposur
Capital and Total Exposure
23 Modal Inti 4.027.649 3.325.430
Core Capital
24 Total Eksposur 18.949.388 17.261.571
Penjumlahan baris 7, baris 13, baris 18, dan baris 22
Total Exposure
Addition of line 7, line 13, line 18, and line 22
Rasio Pengungkit (Leverage)
Leverage Ratio
25 Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian 21,25% 19,26%
terhadap pengecualian sementara atas penempatan giro
pada Bank Indonesia dalam rangka memenuhi ketentuan
giro wajib minimum (jika ada)
Leverage Ratio value, including the impact of adjustments
to temporary exemptions for placement of current accounts
with Bank Indonesia in order to comply with the minimum
regulatory reserve requirements (if any)
25a Nilai Rasio Pengungkit, tidak termasuk dampak dari 21,25% 19,26%
penyesuaian terhadap pengecualian sementara atas
penempatan giro pada Bank Indonesia dalam rangka
memenuhi ketentuan giro wajib minimum (jika ada)
Leverage Ratio value, excluding the impact of adjustments
to temporary exemptions for placement of current accounts
with Bank Indonesia in order to comply with the minimum
regulatory reserves requirements (if any)
26 Nilai Minimum Rasio Pengungkit 3,00% 3,00%
Minimum Value of Leverage Ratio
27 Bantalan terhadap nilai Rasio Pengungkit N/A N/A
Bearing to Leverage Ratio value
Pengungkapan Nilai Rata-Rata
Disclosure of Average Ratio
28 Nilai rata-rata dari nilai tercatat aset SFT secara gross, 325.703 939.166
setelah penyesuaian untuk transaksi akuntansi penjualan
(sale accounting transaction) yang dihitung secara bersih
(nett) dengan liabilitas kas dalam SFT dan tagihan kas
dalam SFT
The average value of the carrying amount of SFT's assets
on a gross basis, after adjustment for sales accounting
transactions netted with cash liabilities in SFT and cash
receivables in SFT
29 Nilai akhir triwulan laporan dari nilai tercatat aset SFT secara 651.407 606.480
gross, setelah penyesuaian untuk transaksi akuntansi
penjualan (sale accounting transaction) yang dihitung
secara bersih (nett) dengan liabilitas kas dalam SFT dan
tagihan kas dalam SFT
End of reporting quarter value of the carrying amount of
SFT's assets on a gross basis, after adjustment for sales
accounting transactions netted with cash liabilities in SFT and
cash receivables in SFT
258 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
Periode | Period
Keterangan
No. 31 Desember 2025 31 Desember 2024
Description
December 31, 2025 December 31, 2024
30 Total Eksposur, termasuk dampak dari penyesuaian terhadap 19.275.076 18.200.738
pengecualian sementara atas penempatan giro pada Bank
Indonesia dalam rangka memenuhi ketentuan giro wajib
minimum (jika ada), yang telah memasukkan nilai rata-
rata dari nilai tercatat aset SFT secara gross sebagaimana
dimaksud dalam baris 28
Total Exposure, including the impact of adjustments to
temporary exemptions for placement of current accounts
with Bank Indonesia in order to comply with the minimum
regulatory reserves requirements (if any), which has included
the average value of the gross carrying value of SFT assets as
referred to in line 28
30a Total Eksposur, tidak termasuk dampak dari penyesuaian 19.275.076 18.200.738
terhadap pengecualian sementara atas penempatan giro
pada Bank Indonesia dalam rangka memenuhi ketentuan
giro wajib minimum (jika ada), yang telah memasukkan
nilai rata-rata dari nilai tercatat aset SFT secara gross
sebagaimana dimaksud dalam baris 28
Total Exposure, excluding the impact of adjustments to
temporary exemptions for placement of current accounts
with Bank Indonesia in order to comply with the minimum
reserve requirements (if any), which has included the
average value of the gross carrying value of SFT assets as
referred to in line 28
31 Nilai Rasio Pengungkit, termasuk dampak dari penyesuaian 20,90% 18,27%
terhadap pengecualian sementara atas penempatan giro
pada Bank Indonesia dalam rangka memenuhi ketentuan
giro wajib minimum (jika ada), yang telah memasukkan
nilai rata-rata dari nilai tercatat aset SFT secara gross
sebagaimana dimaksud dalam baris 28
The value of the Leverage Ratio, including the impact of
adjustments to temporary exceptions for placement of
current accounts with Bank Indonesia in order to comply
with the minimum reserve requirements (if any), which has
included the average value of the gross carrying value of SFT
assets as referred to in line 28
31a Nilai Rasio Pengungkit, tidak termasuk dampak dari 20,90% 18,27%
penyesuaian terhadap pengecualian sementara atas
penempatan giro pada Bank Indonesia dalam rangka
memenuhi ketentuan giro wajib minimum (jika ada), yang
telah memasukkan nilai rata-rata dari nilai tercatat aset
SFT secara gross sebagaimana dimaksud dalam baris 28.
The value of the Leverage Ratio, excluding the impact of
adjustments to temporary exemptions for placement of
current accounts with Bank Indonesia in order to comply
with the minimum reserve requirements (if any), which has
included the average value of the gross carrying value of SFT
assets as referred to in line 28
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 259
Page 260
Pengungkapan Kualitas Kredit atas Aset (CR1) – Bank secara Individual
Disclosure of Asset Credit Quality (CR1) – Bank Individually
dalam jutaan Rupiah | in million Rupiah
31 Desember 2025
December 31, 2025
CKPN
Nilai Tercatat Bruto
Allowance for
Gross Carrying Value CKPN
impairment losses
(Pendekatan
Tagihan CKPN Nilai Bersih
IRB)
Keterangan Tagihan yang Allowance Stage 2 (a+b-d)
Allowance
Description yang Belum for dan Stage Net
for
Telah Jatuh Jatuh impairment 3 Receivables
Stage 1 impairment
Tempo Tempo losses Stage 2 (a+b-d)
losses (IRB
Past Due Non Past and Stage Approach)
Receivables Due 3
Receivables
a b c d e f g
1 Kredit 28.829 7.322.243 515.056 310.083 204.973 - 7.040.989
Loans
2 Surat - 7.601.269 2 - 2 - 7.601.269
Berharga
Securities
3 Transaksi - - - - - - -
Rekening
Administratif
Administrative
Account
Transactions
4 Total 28.829 14.923.512 515.056 310.083 204.975 - 14.642.258
dalam jutaan Rupiah | in million Rupiah
31 Desember 2024
December 31, 2024
CKPN
Nilai Tercatat Bruto
Allowance for
Gross Carrying Value CKPN
impairment losses
(Pendekatan
Tagihan CKPN Nilai Bersih
IRB)
Keterangan Tagihan yang Allowance Stage 2 (a+b-d)
Allowance
Description yang Belum for dan Stage Net
for
Telah Jatuh Jatuh impairment 3 Receivables
Stage 1 impairment
Tempo Tempo losses Stage 2 (a+b-d)
losses (IRB
Past Due Non Past and Stage Approach)
Receivables Due 3
Receivables
a b c d e f g
1 Kredit 33.226 8.995.454 635.246 432.214 203.032 - 8.596.466
Loans
2 Surat - 4.728.901 - - - - 4.728.901
Berharga
Securities
3 Transaksi - - - - - - -
Rekening
Administratif
Administrative
Account
Transactions
4 Total 33.226 13.724.355 635.246 432.214 203.032 - 13.325.367
260 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
Pengungkapan Mutasi Kredit dan Surat Berharga yang Telah Jatuh Tempo (CR2) – Bank secara Individual
Disclosure of Changes in Overdue Loans and Securities (CR2) – Bank Individually
dalam jutaan Rupiah | in million Rupiah
31 Desember 2025
Keterangan December 31, 2025
No
Description
a
1 Kredit dan Surat Berharga yang Telah Jatuh Tempo pada periode pelaporan 1.575
terakhir
Past Due Credit and Securities in prior reporting
2 Kredit dan Surat Berharga yang Telah Jatuh Tempo sejak periode pelaporan terakhir 27.254
Past Due Credit and Securities since prior reporting
3 Kredit dan Surat Berharga yang kembali menjadi tagihan yang belum jatuh tempo -
Credit and Securities Restated to Not Past Due Receivables
4 Nilai hapus buku -
Written-Off
5 Perubahan lain -
Other changes
6 Kredit dan Surat Berharga yang Telah Jatuh Tempo pada akhir periode pelaporan 28.829
(1+2-3-4+5)
Past Due Credit and Securities for end of reporting period (1+2-3-4+5)
dalam jutaan Rupiah | in million Rupiah
31 Desember 2024
Keterangan December 31, 2024
No
Description
a
1 Kredit dan Surat Berharga yang Telah Jatuh Tempo pada periode pelaporan 1.172
terakhir
Past Due Credit and Securities in prior reporting
2 Kredit dan Surat Berharga yang Telah Jatuh Tempo sejak periode pelaporan terakhir 32.054
Past Due Credit and Securities since prior reporting
3 Kredit dan Surat Berharga yang kembali menjadi tagihan yang belum jatuh tempo -
Credit and Securities Restated to Not Past Due Receivables
4 Nilai hapus buku -
Written-Off
5 Perubahan lain -
Other changes
6 Kredit dan Surat Berharga yang Telah Jatuh Tempo pada akhir periode pelaporan 33.226
(1+2-3-4+5)
Past Due Credit and Securities for end of reporting period (1+2-3-4+5)
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 261
Page 262
Pengungkapan Tagihan Bersih Berdasarkan Wilayah – Bank secara Individual
Disclosure of Net Receivables by Region – Bank Individually
dalam jutaan Rupiah | in million Rupiah
31 Desember 2025
December 31, 2025
Tagihan Bersih Berdasarkan Wilayah
Net Receivables by Region
JABAR,
JATENG,
Keterangan JATIM, DIY, Sumatera,
No
Description BANTEN Lainnya
dst.
Jakarta WestJava, Sumatera Total
etc.
Central and
Java, East others
Java,
DIY, Banten
(3) (4) (5) (6) (7)
Tagihan Kepada Pemerintah
1 9.518.442 - - - 9.518.442
Government Receivables
Tagihan Kepada Entitas Sektor Publik
2 179.784 - - - 179.784
Public Sector Entities Receivables
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - - -
Multilateral Development Bank and
International Institutions Receivables
Tagihan Kepada Bank
4 574.839 3 4 - 574.846
Bank Receivable
Tagihan berupa Covered Bonds
5 - - - - -
Covered Bond Claims
Tagihan kepada Perusahaan Efek dan
Lembaga Jasa Keuangan Lainnya
6 642.564 - - - 642.564
Claims to Securities Companies and Other
Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang
Subordinasi, Ekuitas, dan Instrumen
7 Modal Lainnya | Receivables in the form of - - - - -
securities/subordinated receivables, equity
and other capital instruments
"Kredit Beragun Rumah Tinggal
8 1.159 406 - - 1.565
Residential Mortgage Loans"
Kredit Beragun Properti Komersial
9 - - - - -
Commercial Property Backed Credit
Kredit untuk Pengadaan Tanah, Pengolahan
Tanah, dan Konstruksi
10 - - - - -
Loan for land purchase, land development
and construction
Kredit Pegawai/Pensiunan
11 28.157 21.180 27.078 - 76.415
Employee/Retirees Loan
Tagihan Kepada Usaha Mikro, Usaha Kecil
12 dan Portofolio Ritel | Micro Business, Small 5.498.036 12.861 888 - 5.511.785
Business and Retail Portfolio Bills
Tagihan kepada Korporasi
13 1.171.505 29.649 - - 1.201.154
Claims to Corporate
Tagihan yang Telah Jatuh Tempo
14 1 2 - - 3
Matured Claims
15 Aset Lainnya | Other Assets 582.004 79.139 9.915 - 671.058
TOTAL 18.196.491 143.240 37.885 - 18.377.616
262 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 263
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
31 Desember 2024
December 31, 2024
Tagihan Bersih Berdasarkan Wilayah
Net Receivables by Region
JABAR,
JATENG,
Keterangan JATIM, DIY, Sumatera,
No
Description BANTEN Lainnya
dst.
Jakarta West Java, Sumatera Total
etc.
Central and
Java, East others
Java,
DIY, Banten
(8) (9) (10) (11) (12)
Tagihan Kepada Pemerintah
1 5.941.161 - - - 5.941.161
Government Receivables
Tagihan Kepada Entitas Sektor Publik
2 55.341 - - - 55.341
Public Sector Entities Receivables
Tagihan Kepada Bank Pembangunan
Multilateral dan Lembaga Internasional
3 - - - - -
Multilateral Development Bank and
International Institutions Receivables
Tagihan Kepada Bank
4 80.912 2 2 - 80.916
Bank Receivable
Tagihan berupa Covered Bonds
5 - - - - -
Covered Bond Claims
Tagihan kepada Perusahaan Efek dan
Lembaga Jasa Keuangan Lainnya
6 784.392 - - - 784.392
Claims to Securities Companies and Other
Financial Services Institutions
Tagihan berupa Surat Berharga/Piutang
Subordinasi, Ekuitas, dan Instrumen
7 Modal Lainnya | Receivables in the form of - - - - -
securities/subordinated receivables, equity
and other capital instruments
"Kredit Beragun Rumah Tinggal
8 1.275 706 - - 1.981
Residential Mortgage Loans"
Kredit Beragun Properti Komersial
9 - - - - -
Commercial Property Backed Credit
Kredit untuk Pengadaan Tanah, Pengolahan
Tanah, dan Konstruksi
10 - - - - -
Loan for land purchase, land development
and construction
Kredit Pegawai/Pensiunan
11 41.138 30.617 39.969 - 111.724
Employee/Retirees Loan
Tagihan Kepada Usaha Mikro, Usaha Kecil
12 dan Portofolio Ritel | Micro Business, Small 6.019.797 15.460 - - 6.035.257
Business and Retail Portfolio Bills
Tagihan kepada Korporasi
13 1.791.435 31.445 - - 1.822.880
Claims to Corporate
Tagihan yang Telah Jatuh Tempo
14 7.300 - - - 7.300
Matured Claims
15 Aset Lainnya | Other Assets 651.492 85.282 8.263 - 745.037
TOTAL 15.374.243 163.512 48.234 - 15.585.989
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 263
Page 264
Pengungkapan Tagihan Bersih Berdasarkan Sektor Ekonomi – Bank secara Individual
Disclosure of Net Receivables by Economic Sector – Bank Individually
Public Sector Entities Receivables
Multilateral Development Banks
Tagihan berupa Covered Bonds
Pembangunan Multilateral dan
Tagihan Kepada Entitas Sektor
Receivables by Covered Bond
and International Institutions
Tagihan Kepada Pemerintah
Government Receivables
Lembaga Internasional
Tagihan Kepada Bank
Tagihan Kepada Bank
Bank Receivables
Receivables
Publik
Sektor Ekonomi
No Economic Sector
(1) (2) (3) (4) (5) (6) (7)
1 Pertanian, Kehutanan dan Perikanan - - - - -
Agriculture, Forestry, and Fishing
2 Pertambangan dan Penggalian - - - - -
Mining and Quarrying
3 Industri Pengolahan | Manufacturing - - - - -
4 Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin - - - - -
Electricity, Gas, Steam/Hot Water, and Air Conditioning Supply
5 Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur - - - - -
Ulang Sampah, dan Aktivitas Remediasi
Water Supply, Sewerage, Waste Management and Recycling, and
Remediation Activities
6 Konstruksi | Construction - - - - -
7 Perdagangan Besar dan Eceran; Reparasi dan Perawatan Mobil - - - - -
dan Sepeda Motor
Wholesale and Retail Trade; Repair and Maintenance of Motor
Vehicles and Motorcycles
8 Pengangkutan dan Pergudangan - - - - -
Transportation and Warehousing
9 Penyediaan Akomodasi dan Penyediaan Makan Minum - - - - -
Accommodation and Food Service Activities
10 Informasi dan Komunikasi - - - - -
Information and Communication
11 Aktivitas Keuangan dan Asuransi 9.518.442 179.784 - 574.846 -
Financial and Insurance Activities
12 Real Estat | Real Estate - - - - -
13 Aktivitas Profesional, Ilmiah dan Teknis - - - - -
Professional, Scientific, and Technical Activities
14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, - - - - -
Ketenagakerjaan, Agen Perjalanan dan Penunjang Usaha
Lainnya | Rental and Leasing Activities Without Option Rights,
Employment, Travel Agencies, and Other Business Support
Activities
15 Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial - - - - -
Wajib | Public Administration, Defense, and Mandatory Social
Security
16 Pendidikan | Education - - - - -
17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial - - - - -
Human Health and Social Work Activities
18 Kesenian, Hiburan dan Rekreasi - - - - -
Arts, Entertainment, and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities - - - - -
264 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 265
Tagihan kepada Perusahaan
Efek dan Lembaga Jasa
Keuangan Lainnya
(8)
Claims to Securities Companies
and Other Financial Services
-
-
-
-
-
-
-
-
642.564
-
-
-
-
-
-
-
-
-
-
Institutions
Tagihan berupa Surat Berharga/
Piutang Subordinasi, Ekuitas,
dan Instrumen Modal Lainnya
(9)
Receivables in the form of
securities/ subordinated
receivables, equity and other
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
capital instruments
Kredit Beragun Rumah Tinggal
(10)
Residential Mortgage Loans
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Kredit Beragun Properti
(11) Komersial
Commercial Property Backed
Credit
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Kredit untuk Pengadaan
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk
Tanah, Pengolahan Tanah, dan
(12)
Konstruksi
Loans for land purchase, land
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
development and construction
Kredit Pegawai/Pensiunan
(13)
Employee/Retirees Loans
-
-
-
-
-
-
-
-
-
-
-
-
38.605
-
-
-
-
-
-
Tagihan Kepada Usaha Mikro,
Usaha Kecil dan Portofolio Ritel
(14)
Micro Business, Small Business
and Retail Portfolio Claims
14
-
-
-
-
-
-
-
-
-
-
-
11.044
-
-
-
-
-
-
Tagihan kepada Korporasi
(15)
Capitalization & Risk Management
Permodalan & Manajemen Risiko
Claims to Corporate
-
-
-
-
-
22.517
19.944
-
418.468
9.705
-
-
389.383
-
-
-
82.989
258.148
-
Tagihan yang Telah Jatuh
(16)
Tempo
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Matured Claims
Aset Lainnya
265
(17)
Other Assets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
dalam jutaan Rupiah | in million Rupiah
Page 266
Public Sector Entities Receivables
Multilateral Development Banks
Tagihan berupa Covered Bonds
Pembangunan Multilateral dan
Tagihan Kepada Entitas Sektor
Receivables by Covered Bond
and International Institutions
Tagihan Kepada Pemerintah
Government Receivables
Lembaga Internasional
Tagihan Kepada Bank
Tagihan Kepada Bank
Bank Receivables
Receivables
Publik
Sektor Ekonomi
No Economic Sector
(1) (2) (3) (4) (5) (6) (7)
20 Aktivitas Rumah Tangga sebagai Pemberi Kerja; Aktivitas yang - - - - -
Menghasilkan Barang dan Jasa oleh Rumah Tangga yang
Digunakan untuk Memenuhi Kebutuhan Sendiri
Household Activities as Employers; Activities Producing Goods
and Services by Households for Their Own Use
21 Aktivitas Badan Internasional dan Badan Ekstra Internasional - - - - -
Lainnya
Activities of International Organizations and Other Extra-
International Bodies
22 Rumah Tangga - - - - -
Households
23 Bukan Lapangan Usaha Lainnya - - - - -
Other Non-Business Sectors
24 Lainnya - - - - -
Other
Total 9.518.442 179.784 - 574.846 -
Public Sector Entities Receivables
Multilateral Development Banks
Tagihan berupa Covered Bonds
Pembangunan Multilateral dan
Tagihan Kepada Entitas Sektor
Receivables by Covered Bond
and International Institutions
Tagihan Kepada Pemerintah
Government Receivables
Lembaga Internasional
Tagihan Kepada Bank
Tagihan Kepada Bank
Bank Receivables
Receivables
Publik
Sektor Ekonomi
No Economic Sector
(1) (2) (3) (4) (5) (6) (7)
1 Pertanian, Kehutanan dan Perikanan - - - - -
Agriculture, Forestry, and Fishing
2 Pertambangan dan Penggalian - - - - -
Mining and Quarrying
3 Industri Pengolahan | Manufacturing - - - - -
4 Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin - - - - -
Electricity, Gas, Steam/Hot Water, and Air Conditioning Supply
5 Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur - - - - -
Ulang Sampah, dan Aktivitas Remediasi
Water Supply, Sewerage, Waste Management and Recycling, and
Remediation Activities
6 Konstruksi | Construction - - - - -
7 Perdagangan Besar dan Eceran; Reparasi dan Perawatan Mobil - - - - -
dan Sepeda Motor
Wholesale and Retail Trade; Repair and Maintenance of Motor
Vehicles and Motorcycles
266 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 267
Tagihan kepada Perusahaan Tagihan kepada Perusahaan
Efek dan Lembaga Jasa Efek dan Lembaga Jasa
Keuangan Lainnya Keuangan Lainnya
(8)
(8)
Claims to Securities Companies Claims to Securities Companies
and Other Financial Services and Other Financial Services
-
-
-
-
-
-
-
642.564
-
-
-
-
-
Institutions Institutions
Tagihan berupa Surat Berharga/ Tagihan berupa Surat Berharga/
Piutang Subordinasi, Ekuitas, Piutang Subordinasi, Ekuitas,
dan Instrumen Modal Lainnya dan Instrumen Modal Lainnya
(9)
(9)
Receivables in the form of Receivables in the form of
securities/ subordinated securities/ subordinated
receivables, equity and other receivables, equity and other
-
-
-
-
-
-
capital instruments capital instruments
Kredit Beragun Rumah Tinggal Kredit Beragun Rumah Tinggal
(10)
Residential Mortgage Loans (10) Residential Mortgage Loans
-
-
-
-
-
-
-
1.565
-
-
1.565
-
-
Kredit Beragun Properti Kredit Beragun Properti
Komersial Komersial
(11)
(11)
Commercial Property Backed Commercial Property Backed
Credit Credit
-
-
-
-
-
-
-
-
-
-
-
-
-
Kredit untuk Pengadaan Kredit untuk Pengadaan
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk
Tanah, Pengolahan Tanah, dan Tanah, Pengolahan Tanah, dan
(12)
(12)
Konstruksi Konstruksi
Loans for land purchase, land Loans for land purchase, land
55.539
-
-
-
-
-
-
-
-
-
-
-
-
development and construction development and construction
Kredit Pegawai/Pensiunan Kredit Pegawai/Pensiunan
(13)
(13)
Employee/Retirees Loans Employee/Retirees Loans
136
-
-
-
1.602
-
-
76.415
-
-
37.810
-
-
Tagihan Kepada Usaha Mikro, Tagihan Kepada Usaha Mikro,
Usaha Kecil dan Portofolio Ritel Usaha Kecil dan Portofolio Ritel
(14)
(14)
Micro Business, Small Business Micro Business, Small Business
and Retail Portfolio Claims and Retail Portfolio Claims
18.651
-
-
-
914.457
135.103
-
5.511.785
-
-
5.500.727
-
-
Tagihan kepada Korporasi Tagihan kepada Korporasi
(15)
(15)
Capitalization & Risk Management
Permodalan & Manajemen Risiko
Claims to Corporate Claims to Corporate
7.281
-
-
-
-
-
-
1.201.154
-
-
-
-
-
Tagihan yang Telah Jatuh Tagihan yang Telah Jatuh
(16)
(16)
Tempo Tempo
-
-
-
-
-
-
-
3
-
-
3
-
-
Matured Claims Matured Claims
Aset Lainnya Aset Lainnya
267
(17)
(17)
Other Assets Other Assets
-
-
-
-
-
-
-
671.058
671.058
-
-
-
-
dalam jutaan Rupiah | in million Rupiah
dalam jutaan Rupiah | in million Rupiah
Page 268
Public Sector Entities Receivables
Multilateral Development Banks
Tagihan berupa Covered Bonds
Pembangunan Multilateral dan
Tagihan Kepada Entitas Sektor
Receivables by Covered Bond
and International Institutions
Tagihan Kepada Pemerintah
Government Receivables
Lembaga Internasional
Tagihan Kepada Bank
Tagihan Kepada Bank
Bank Receivables
Receivables
Publik
Sektor Ekonomi
No Economic Sector
(1) (2) (3) (4) (5) (6) (7)
8 Pengangkutan dan Pergudangan - - - - -
Transportation and Warehousing
9 Penyediaan Akomodasi dan Penyediaan Makan Minum - - - - -
Accommodation and Food Service Activities
10 Informasi dan Komunikasi - - - - -
Information and Communication
11 Aktivitas Keuangan dan Asuransi 5.941.161 55.341 80.916 -
Financial and Insurance Activities
12 Real Estat | Real Estate - - - - -
13 Aktivitas Profesional, Ilmiah dan Teknis - - - - -
Professional, Scientific, and Technical Activities
14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, - - - - -
Ketenagakerjaan, Agen Perjalanan dan Penunjang Usaha
Lainnya | Rental and Leasing Activities Without Option Rights,
Employment, Travel Agencies, and Other Business Support
Activities
15 Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial - - - - -
Wajib | Public Administration, Defense, and Mandatory Social
Security
16 Pendidikan | Education - - - - -
17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial - - - - -
Human Health and Social Work Activities
18 Kesenian, Hiburan dan Rekreasi - - - - -
Arts, Entertainment, and Recreation
19 Aktivitas Jasa Lainnya | Other Service Activities - - - - -
20 Aktivitas Rumah Tangga sebagai Pemberi Kerja; Aktivitas yang - - - - -
Menghasilkan Barang dan Jasa oleh Rumah Tangga yang
Digunakan untuk Memenuhi Kebutuhan Sendiri
Household Activities as Employers; Activities Producing Goods
and Services by Households for Their Own Use
21 Aktivitas Badan Internasional dan Badan Ekstra Internasional - - - - -
Lainnya
Activities of International Organizations and Other Extra-
International Bodies
22 Rumah Tangga - - - - -
Households
23 Bukan Lapangan Usaha Lainnya - - - - -
Other Non-Business Sectors
24 Lainnya - - - - -
Other
Total 5.941.161 55.341 - 80.916 -
268 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 269
Tagihan kepada Perusahaan
Efek dan Lembaga Jasa
Keuangan Lainnya
(8)
Claims to Securities Companies
and Other Financial Services
784.392
-
-
-
-
-
-
-
-
-
-
-
-
-
784.392
-
-
-
Institutions
Tagihan berupa Surat Berharga/
Piutang Subordinasi, Ekuitas,
dan Instrumen Modal Lainnya
(9)
Receivables in the form of
securities/ subordinated
receivables, equity and other
capital instruments
Kredit Beragun Rumah Tinggal
(10) Residential Mortgage Loans
1.980
-
-
1.980
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Kredit Beragun Properti
Komersial
(11)
Commercial Property Backed
Credit
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Kredit untuk Pengadaan
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk
Tanah, Pengolahan Tanah, dan
(12)
Konstruksi
Loans for land purchase, land
111.724
-
-
56.185
-
-
-
-
-
-
-
-
-
-
-
-
-
-
development and construction
Kredit Pegawai/Pensiunan
(13)
Employee/Retirees Loans
6.035.258
-
-
6.024.984
-
14
3
-
-
-
-
-
-
-
-
8.519
-
-
Tagihan Kepada Usaha Mikro,
Usaha Kecil dan Portofolio Ritel
(14)
Micro Business, Small Business
and Retail Portfolio Claims
1.822.880
-
-
-
-
-
-
-
-
-
-
-
22.950
-
520.223
11.480
-
200.016
Tagihan kepada Korporasi
(15)
Capitalization & Risk Management
Permodalan & Manajemen Risiko
Claims to Corporate
7.300
-
-
19
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Tagihan yang Telah Jatuh
(16)
Tempo
745.037
745.037
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Matured Claims
Aset Lainnya
269
(17)
Other Assets
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
dalam jutaan Rupiah | in million Rupiah
Page 270
Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak – Bank secara Individual
Disclosure of Net Receivables by Remaining Contract Term – Bank Individually
31 Desember 2025 | December 31, 2025
Tagihan bersih berdasarkan sisa jangka waktu kontrak
Net receivables by remaining contract period
Kategori Portofolio
Portfolio Category
< 1 tahun > 1 thn s.d. 3 thn > 3 thn s.d. 5 thn > 5 thn
≤ 1 year >1 up to 3 years >3 up to 5 years > 5 years
(1) (2) (3) (4) (5) (6)
1 Tagihan Kepada Pemerintah 7.553.336 72.325 204.142 1.688.638
Government Receivables
2 Tagihan Kepada Entitas Sektor Publik 164.685 15.099 - -
Public Sector Entities Receivables
3 Tagihan Kepada Bank Pembangunan - - - -
Multilateral dan Lembaga Internasional
Multilateral Development Bank and
International Institutions Receivables
4 Tagihan Kepada Bank 520.251 - - -
Bank Receivable
5 Tagihan berupa Covered Bonds - - - -
Covered Bond Claims
6 Tagihan kepada Perusahaan Efek dan 172.542 414.102 55.920 -
Lembaga Jasa Keuangan Lainnya |
Claims to Securities Companies and Other
Financial Services Institutions
7 Tagihan berupa Surat Berharga/Piutang - - - -
Subordinasi, Ekuitas, dan Instrumen
Modal Lainnya | Receivables in the form
of securities/subordinated receivables,
equity and other capital instruments
8 Kredit Beragun Rumah Tinggal - 407 89 1.069
Residential Mortgage Loans
9 Kredit Beragun Properti Komersial - - - -
Commercial Property Backed Credit
10 Kredit untuk Pengadaan Tanah, - - - -
Pengolahan Tanah, dan Konstruksi
Loan for land purchase, land development
and construction
11 Kredit Pegawai/Pensiunan - 4.882 13.496 58.037
Employee/Retirees Loan
12 Tagihan Kepada Usaha Mikro, Usaha Kecil 186.532 5.137.379 41.481 146.393
dan Portofolio Ritel | Micro Business, Small
Business and Retail Portfolio Bills
13 Tagihan kepada Korporasi - 1.002.505 196.966 -
Claims to Corporate
14 Tagihan yang Telah Jatuh Tempo 3 - - -
Matured Claims
15 Aset Lainnya | Other Assets - - - -
Total 8.597.349 6.646.699 512.094 1.894.137
Pengungkapan Tagihan Bersih Berdasarkan Sisa Jangka Waktu Kontrak
1. Pengungkapan tagihan bersih mencakup eksposur aset dalam laporan posisi keuangan, eksposur
pada transaksi rekening administratif, serta eksposur yang menimbulkan risiko kredit akibat
kegagalan pihak lawan (counterparty credit risk).
2. Klasifikasi portofolio dan perhitungan tagihan bersih mengacu pada ketentuan perhitungan Aset
Tertimbang Menurut Risiko (ATMR) untuk Risiko Kredit dengan Pendekatan Standar.
3. Pemetaan ke dalam skala waktu dilakukan berdasarkan sisa jangka waktu hingga jatuh tempo
sesuai kontrak untuk pos laporan posisi keuangan, transaksi rekening administratif, serta eksposur
risiko kredit yang memiliki jatuh tempo kontraktual. Sementara itu, eksposur tanpa jatuh tempo
kontraktual (non-maturity items) disajikan dalam kolom non-kontraktual.
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
31 Desember 2024 | December 31, 2024
Tagihan bersih berdasarkan sisa jangka waktu kontrak
Net receivables by remaining contract period
Non > 3 thn s.d. 5 Non
> 1 thn s.d. 3
Kontraktual < 1 tahun thn > 5 thn Kontraktual
Total thn Total
Non ≤ 1 year >3 up to 5 > 5 years Non
>1 up to 3 years
Contractual years Contractual
(7) (8) (9) (10) (11) (12) (13) (14)
- 9.518.441 1.888.672 149.632 19.631 2.453.130 1.430.096 5.941.161
- 179.784 - 55.341 - - - 55.341
- - - - - - - -
54.595 574.846 127 - - - 80.789 80.916
- - - - - - - -
- 642.564 276.809 380.356 127.227 - - 784.392
- - - - - - - -
- 1.565 - 706 118 1.156 - 1.980
- - - - - - - -
- - - - - - - -
- 76.415 1.466 11.561 20.633 78.064 - 111.724
- 5.533.892 5.632.159 102.615 70.131 230.353 - 6.035.258
1.683 1.179.048 1.556.617 261.189 - - 5.074 1.822.880
- 3 7.300 - - - - 7.300
671.058 671.058 - - - - - -
727.336 18.377.616 9.363.150 961.400 237.740 2.762.703 1.515.959 14.840.952
Disclosure of Net Claims by Remaining Contractual Maturity
1. The disclosure of net claims includes asset exposures in the statement of financial position, exposures
in administrative account transactions, and exposures giving rise to credit risk due to counterparty
default (counterparty credit risk).
2. Portfolio classification and net exposure calculation are based on the Risk-Weighted Asset (RWA)
calculation requirements for Credit Risk under the Standardized Approach.
3. Maturity mapping is based on the remaining contractual maturity for balance sheet items,
administrative account transactions, and credit risk exposures with contractual maturities. Meanwhile,
exposures without contractual maturities (non-maturity items) are presented in the non-contractual
column.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 271
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Pengungkapan Tagihan Bersih Berdasarkan Wilayah - Bank secara Individual
Disclosure of Net Receivables by Region - Bank Individually
31 Desember 2025
December 31, 2025
Wilayah
Region
Keterangan JABAR,
No JATENG, JATIM,
Description
DIY, BANTEN SUMATERA,
West Java, Lainnya Dst.
JAKARTA
Central Java, Sumatera and Etc.
East Java, others
DIY,
Banten
(1) (2) (3) (4) (5) (6)
1 Tagihan 18.502.522 144.208 40.969 -
Receivables
2 Tagihan yang Mengalami 18.502.522 144.208 40.969 -
Penurunan Nilai
Impairment losses on Receivables
a. Belum jatuh tempo 18.502.521 144.206 40.969 -
Not yet due
b. Telah jatuh tempo 1 2 - -
Past due
3 CKPN - Stage 1 203.637 1.815 1.206 -
4 CKPN - Stage 2 113.955 243 2.428 -
5 CKPN - Stage 3 192.076 725 656 -
6 Tagihan yang dihapus buku 6.612.055 81.943 41.727 -
Deleted book claims
Pengungkapan Tagihan dan Pencadangan Disclosure of Receivables and Allowances by
Berdasarkan Wilayah Region
1. Tagihan merupakan nilai tercatat aset 1. Receivables represent the carrying amount of
keuangan dalam laporan posisi keuangan financial assets in the statement of financial
sebelum dikurangi Cadangan Kerugian position before being deducted by Allowance
Penurunan Nilai (CKPN) atau disajikan secara for Impairment Losses (CKPN) or presented
bruto. as gross.
2. Definisi penurunan nilai serta perhitungan 2. The definition of impairment and the
CKPN aset keuangan mengacu pada standar calculation of CKPN for financial assets refer
akuntansi keuangan yang berlaku. to applicable financial accounting standards.
3. Pembagian wilayah ditetapkan berdasarkan 3. Regional divisions are determined based
kebijakan masing-masing Bank dan disajikan on each Bank’s policies and presented in
sesuai laporan manajemen, dengan minimal accordance with management reports,
mencakup tiga wilayah utama serta rincian covering at least three main regions and
masing-masing wilayah. details for each region.
4. Penentuan wilayah dilakukan berdasarkan 4. Regional determination is based on the
lokasi proyek debitur. location of the debtor’s project.
272 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
31 Desember 2024
December 31, 2024
Wilayah
Region
JABAR, JATENG,
JATIM, DIY,
BANTEN SUMATERA,
West Java, Lainnya Dst.
Total JAKARTA Total
Central Java, Sumatera and Etc.
East Java, others
DIY,
Banten
(7) (8) (9) (10) (11) (12)
18.687.699 15.775.964 176.200 66.285 - 16.018.449
18.687.699 15.775.964 176.200 66.285 - 16.018.449
18.687.696 15.744.588 174.555 66.081 - 15.985.224
3 31.376 1.645 204 - 33.225
206.658 375.118 2.148 853 - 378.119
116.626 143.283 431 892 - 144.606
193.457 258.438 12.257 17.159 - 287.854
6.735.725 2.103.129 5.415 2.566 2.111.110
5. Tagihan yang telah jatuh tempo mengacu 5. Overdue receivables refer to the definition of
pada definisi kategori portofolio tagihan the overdue receivables portfolio category
jatuh tempo sesuai ketentuan Otoritas Jasa in accordance with the Financial Services
Keuangan mengenai perhitungan ATMR Risiko Authorit y ’s regulations regarding the
Kredit dengan Pendekatan Standar. calculation of RWA for Credit Risk using the
Standardized Approach.
6. Tagihan yang dihapus buku merupakan 6. Written-off receivables are receivables that
tagihan yang telah dilakukan penghapus- have been written off during the current period.
bukuan selama periode berjalan.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 273
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Pengungkapan Tagihan dan Pencadangan Berdasarkan Sektor Ekonomi (CRB-5) – Bank secara Individual
Disclosure of Receivables and Provisions by Economic Sector (CRB-5) – Bank Individually
Pengungkapan ini menyajikan informasi mengenai distribusi tagihan dan pencadangan Perseroan
berdasarkan sektor ekonomi. Penyajian dilakukan untuk memberikan gambaran profil risiko kredit
Bank secara lebih komprehensif serta mendukung transparansi pengelolaan risiko pada masing-
masing sektor usaha.
Sektor Ekonomi Tagihan
No.
Economic Sectors Receivables
(1) (2) (3)
31 Desember 2025
December 31, 2025
1 Pertanian, Kehutanan dan Perikanan -
Agriculture, Forestry, and Fisheries
2 Pertambangan dan Penggalian 258.148
Mining and Quarrying Industries
3 Industri Pengolahan 82.989
Processing Industries
4 Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin -
Procurement of Electricity, Gas, Steam/Hot Water and Cold Water
5 Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur Ulang Sampah, dan -
Aktivitas Remediasi
Water Management, Waste Water Management, Waste Management and Recycling
6 Konstruksi -
Construction
7 Perdagangan Besar dan Eceran; Reparasi dan Perawatan Mobil dan Sepeda Motor 439.032
Wholesale and Retail Trade; Car and Motorcycle Repair and Maintenance
8 Pengangkutan dan Pergudangan -
Transportation and Werehousing
9 Penyediaan Akomodasi dan Penyediaan Makan Minum -
Hotel and Food & Beverage
10 Informasi dan Komunikasi 9.705
Information and Communication
11 Aktivitas Keuangan dan Asuransi 11.334.104
Financial and Insurance Activities
12 Real Estate -
Real Estate
13 Aktivitas Profesional, Ilmiah dan Teknis 19.944
Professional, Scientific, and Technical Activities
14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, Ketenagakerjaan, Agen 22.517
Perjalanan dan Penunjang Usaha Lainnya
Leasing and Leasing Without Option Right, Employment, Travel Agencies, and Other
Business Support Activities
15 Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial Wajib -
Public Administration, Defense And Compulsory Social Security
274 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
This disclosure presents information regarding the distribution of the Company’s receivables and
provisions by economic sector. The presentation is intended to provide a more comprehensive overview
of the Bank’s credit risk profile and to support transparency in risk management across each business
sector.
dalam jutaan Rupiah | in million Rupiah
Tagihan yang Mengalami Cadangan Cadangan Cadangan
Penurunan Nilai kerugian kerugian kerugian
Tagihan yang
Impaired Receivables penurunan nilai penurunan nilai penurunan nilai
dihapus buku
(CKPN) -Stage 1 (CKPN) -Stage 2 (CKPN) -Stage 3
Written-Off
Belum Jatuh Telah jatuh Allowance for Allowance for Allowance for
Receivables
Tempo tempo Impairment Impairment Impairment
Non Past Due Past Due Losses - Stage 1 Losses - Stage 2 Losses - Stage 3
(4) (5) (6) (7) (8)
- - - - 76.288
258.148 - 8.102 - 64.593 -
82.989 50.832 - - 38.194
- - - - -
- - - - -
- - - - 74.519
439.032 - 47.551 2.750 29.509 270.656
- - - - - 137.859
- - - - - 60
9.705 - 420 - - 15.226
11.334.104 - 18.611 - - 8.293
- - - - - 186
19.944 - 316 - - 5.165
22.517 - 288 - - 939
- - - - - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 275
Page 276
Sektor Ekonomi Tagihan
No.
Economic Sectors Receivables
(1) (2) (3)
16 Pendidikan -
Education Services
17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial -
Human Health and Social Work Activities
18 Kesenian, Hiburan dan Rekreasi -
Art, Entertainment, and Leisure Activities
19 Aktivitas Jasa Lainnya 14
Other Service Activities
20 Aktivitas Rumah Tangga sebagai Pemberi Kerja; Aktivitas yang Menghasilkan Barang -
dan Jasa oleh Rumah Tangga yang Digunakan untuk Memenuhi Kebutuhan Sendiri
Household Activities as Employer; Activities which Generate Products or Services
by Household, Use for Fulfilling Self-Needs
21 Aktivitas Badan Internasional dan Badan Ekstra Internasional Lainnya -
International institution and Other Extra International Agency Activities
22 Rumah Tangga 5.540.105
Household Activities
23 Bukan Lapangan Usaha Lainnya -
Non-Business Field
24 Lainnya 671.058
Others
Total 18.377.616
Sektor Ekonomi Tagihan
No.
Economic Sectors Receivables
(1) (2) (3)
31 Desember 2024
December 31, 2024
1 Pertanian, Kehutanan dan Perikanan -
Agriculture, Forestry, and Fisheries
2 Pertambangan dan Penggalian 135.103
Mining and Quarrying Industries
3 Industri Pengolahan 916.059
Processing Industries
4 Pengadaan Listrik, Gas, Uap/Air Panas dan Udara Dingin -
Procurement of Electricity, Gas, Steam/Hot Water and Cold Water
5 Pengelolaan Air, Pengelolaan Air Limbah, Pengelolaan dan Daur Ulang Sampah, dan -
Aktivitas Remediasi
Water Management, Waste Water Management, Waste Management and Recycling
276 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
Tagihan yang Mengalami Cadangan Cadangan Cadangan
Penurunan Nilai kerugian kerugian kerugian
Tagihan yang
Impaired Receivables penurunan nilai penurunan nilai penurunan nilai
dihapus buku
(CKPN) -Stage 1 (CKPN) -Stage 2 (CKPN) -Stage 3
Written-Off
Belum Jatuh Telah jatuh Allowance for Allowance for Allowance for
Receivables
Tempo tempo Impairment Impairment Impairment
Non Past Due Past Due Losses - Stage 1 Losses - Stage 2 Losses - Stage 3
(4) (5) (6) (7) (8)
- - - - - 29
- - - - - 26
- - - - - 43
14 - - - - 840
- - - - - -
- - - - -
5.540.102 3 80.537 113.876 99.355 5.914.457
- - - - -
671.058 - - - - 192.945
18.377.613 3 206.657 116.626 193.457 6.735.725
dalam jutaan Rupiah | in million Rupiah
Tagihan yang Mengalami Cadangan Cadangan Cadangan
Penurunan Nilai kerugian kerugian kerugian
Tagihan yang
Impaired Receivables penurunan nilai penurunan nilai penurunan nilai
dihapus buku
(CKPN) -Stage 1 (CKPN) -Stage 2 (CKPN) -Stage 3
Written-Off
Belum Jatuh Telah jatuh Allowance for Allowance for Allowance for
Receivables
Tempo tempo Impairment Impairment Impairment
Non Past Due Past Due Losses - Stage 1 Losses - Stage 2 Losses - Stage 3
(4) (5) (6) (7) (8)
- - - - - 75.288
135.103 - 3.754 - - -
916.059 44.799 - - 38.496
- - - - - -
- - - - - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 277
Page 278
Sektor Ekonomi Tagihan
No.
Economic Sectors Receivables
(1) (2) (3)
6 Konstruksi 44.200
Construction
7 Perdagangan Besar dan Eceran; Reparasi dan Perawatan Mobil dan Sepeda Motor 134.039
Wholesale and Retail Trade; Car and Motorcycle Repair and Maintenance
8 Pengangkutan dan Pergudangan 200.016
Transportation and Werehousing
9 Penyediaan Akomodasi dan Penyediaan Makan Minum -
Hotel and Food & Beverage
10 Informasi dan Komunikasi 19.999
Information and Communication
11 Aktivitas Keuangan dan Asuransi 7.396.456
Financial and Insurance Activities
12 Real Estate -
Real Estate
13 Aktivitas Profesional, Ilmiah dan Teknis 22.950
Professional, Scientific, and Technical Activities
14 Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi, Ketenagakerjaan, Agen 930
Perjalanan dan Penunjang Usaha Lainnya
Leasing and Leasing Without Option Right, Employment, Travel Agencies, and Other
Business Support Activities
15 Administrasi Pemerintahan, Pertahanan dan Jaminan Sosial Wajib -
Public Administration, Defense And Compulsory Social Security
16 Pendidikan -
Education Services
17 Aktivitas Kesehatan Manusia dan Aktivitas Sosial -
Human Health and Social Work Activities
18 Kesenian, Hiburan dan Rekreasi -
Art, Entertainment, and Leisure Activities
19 Aktivitas Jasa Lainnya 3
Other Service Activities
20 Aktivitas Rumah Tangga sebagai Pemberi Kerja; Aktivitas yang Menghasilkan Barang 14
dan Jasa oleh Rumah Tangga yang Digunakan untuk Memenuhi Kebutuhan Sendiri
Household Activities as Employer; Activities which Generate Products or Services
by Household, Use for Fulfilling Self-Needs
21 Aktivitas Badan Internasional dan Badan Ekstra Internasional Lainnya -
International institution and Other Extra International Agency Activities
22 Rumah Tangga 6.417.820
Household Activities
23 Bukan Lapangan Usaha Lainnya -
Non-Business Field
24 Lainnya 904.264
Others
Total 16.191.853
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
Tagihan yang Mengalami Cadangan Cadangan Cadangan
Penurunan Nilai kerugian kerugian kerugian
Tagihan yang
Impaired Receivables penurunan nilai penurunan nilai penurunan nilai
dihapus buku
(CKPN) -Stage 1 (CKPN) -Stage 2 (CKPN) -Stage 3
Written-Off
Belum Jatuh Telah jatuh Allowance for Allowance for Allowance for
Receivables
Tempo tempo Impairment Impairment Impairment
Non Past Due Past Due Losses - Stage 1 Losses - Stage 2 Losses - Stage 3
(4) (5) (6) (7) (8)
44.200 - - - 44.200 41.774
133.515 524 1.575 1.131 51.301 49.240
200.016 - 1.362 - - 23
- - - - - 60
19.999 - 989 - - 9
7.396.456 - 50.862 - 14.423 6.235
- - - - - -
22.950 - 157 - - 83
930 - - - 930 9
- - - - - -
- - - - - 29
- - - - - 2.026
- - - - - 41
3 - - - - 835
14 - - - - -
- - - - -
6.417.172 648 99.534 143.475 191.177 4.731.114
- - - - -
904.264 - - - 159.227 344.454
16.190.681 1.172 203.032 144.606 461.258 5.289.717
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 279
Page 280
Pengungkapan Tagihan Berdasarkan Hari Tunggakan – Bank secara Individual
Disclosure of Receivables by Days Past Due – Bank Individually
Informasi ini menguraikan posisi tagihan This information details the Company ’s
Perseroan berdasarkan klasifikasi hari tunggakan loan positions based on delinquency day
guna mencerminkan kualitas kredit dan efektivitas classifications to reflect credit quality and the
pengelolaan penagihan. Pengelompokan effectiveness of collection management. The
dilakukan sesuai dengan ketentuan yang berlaku grouping is conducted in accordance with
untuk memudahkan pemantauan potensi risiko applicable regulations to facilitate monitoring
kredit. of potential credit risks.
dalam jutaan Rupiah | in million Rupiah
31 Desember 2025
December 31, 2025
Tagihan Berdasarkan Hari Tunggakan
Jenis Eksposur Receivables by Due Date
No.
Exposure Class
> 90 hari s.d. > 120 hari s.d.
120 hari 180 hari > 180 hari
Total
> 90 days to > 120 days to > 180 days
120 days 180 days
(a) (b) (c) (d) (e) (f)
1 Kredit yang termasuk dalam 3 - 28.826 28.829
Tagihan yang Telah Jatuh Tempo
Credit include to Past Due
Receivables
2 Surat Berharga yang termasuk - - - -
dalam Tagihan yang Telah Jatuh
Tempo
Securities include to Past Due
Receivables
TOTAL 3 - 28.826 28.829
dalam jutaan Rupiah | in million Rupiah
31 Desember 2024
December 31, 2024
Tagihan Berdasarkan Hari Tunggakan
Jenis Eksposur Receivables by Due Date
No.
Exposure Class
> 90 hari s.d. > 120 hari s.d.
120 hari 180 hari > 180 hari
Total
> 90 days to > 120 days to > 180 days
120 days 180 days
(a) (b) (c) (d) (e) (f)
1 Kredit yang termasuk dalam 49 29.733 3.443 33.225
Tagihan yang Telah Jatuh Tempo
Credit include to Past Due
Receivables
2 Surat Berharga yang termasuk - - - -
dalam Tagihan yang Telah Jatuh
Tempo
Securities include to Past Due
Receivables
TOTAL 49 29.733 3.443 33.225
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
Pengungkapan Aset Performing dan Non-Performing (CRB-A1) – Bank secara Individual
Disclosure of Performing and Non-Performing Assets (CRB-A1) – Individual Banks
Pengungkapan ini menggambarkan komposisi This disclosure illustrates the composition of the
aset produktif Perseroan yang berada dalam Company’s performing assets categorized as
kategori performing dan non-performing. Informasi performing and non-performing. This information
tersebut digunakan sebagai indikator kualitas aset serves as an indicator of asset quality and as a
serta sebagai dasar dalam penilaian kecukupan basis for assessing the adequacy of provisions
pencadangan dan manajemen risiko kredit. and credit risk management.
31 Desember 2025 | December 31, 2025
Non Performing (Kualitas KL, D, M)
Performing
Tagihan yang Tagihan yang Tidak Mengalami Penurunan Nilai
(Kualitas L dan DPK)
Mengalami Unimpaired Loss Receivables
Performing
(Current and Special Penurunan Nilai Memiliki Tunggakan Memiliki Tunggakan
Mention Quality) Impaired Loss >90 Hari ≤90 Hari
Receivables Due date > 90 days Due date ≤ 90 days
Nilai CKPN Nilai CKPN Nilai Nilai
CKPN CKPN
Tercatat Allowance Tercatat Allowance Tercatat Tercatat
Allowance for Allowance for
BrutoGross for BrutoGross for Bruto Gross BrutoGross
impairment impairment
Carrying impairment Carrying impairment Carrying Carrying
losses losses
Value losses Value losses Value Value
a b c d e f g h
1 Surat Berharga - - - - - - - -
Securities
2 Kredit
Credit
a. Korporasi 1.420.813 122.684 123.566 93.158 - - - -
Corporate
b. Ritel 5.673.191 198.915 133.510 100.299 - - - -
Retail
3 Transaksi Rekening - - - - - - - -
Administratif
Other Off Balance
Sheet
31 Desember 2024 | December 31, 2024
Non Performing (Kualitas KL, D, M)
Performing
Tagihan yang Tagihan yang Tidak Mengalami Penurunan Nilai
(Kualitas L dan DPK)
Mengalami Unimpaired Loss Receivables
Performing
(Current and Special Penurunan Nilai Memiliki Tunggakan Memiliki Tunggakan
Mention Quality) Impaired Loss >90 Hari ≤90 Hari
Receivables Due date > 90 days Due date ≤ 90 days
Nilai CKPN Nilai CKPN Nilai Nilai
CKPN CKPN
Tercatat Allowance Tercatat Allowance Tercatat Tercatat
Allowance for Allowance for
BrutoGross for BrutoGross for Bruto Gross BrutoGross
impairment impairment
Carrying impairment Carrying impairment Carrying Carrying
losses losses
Value losses Value losses Value Value
a b c d e f g h
1 Surat Berharga - - - - - - - -
Securities
2 Kredit
Credit
a. Korporasi 2.469.917 124.137 45.130 45.130 - - - -
Corporate
b. Ritel 6.267.474 245.962 246.156 220.017 - - - -
Retail
3 Transaksi Rekening - - - - - - - -
Administratif
Other Off Balance
Sheet
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 281
Page 282
Pengungkapan Aset Restrukturisasi Performing dan Non-Performing – Bank secara Individual
Disclosure of Restructured Performing and Non-Performing Assets – Bank Individually
Bagian ini menyajikan informasi mengenai aset kredit yang telah direstrukturisasi, baik yang masih
berkinerja baik (performing) maupun yang tergolong bermasalah (non-performing). Pengungkapan
dilakukan untuk mencerminkan efektivitas strategi restrukturisasi serta pengelolaan risiko kredit
secara berkelanjutan.
31 Desember 2025
December 31, 2025
Non Performing (Kualitas KL, D,
Performing (Kualitas L dan DPK)
M)
Performing (Current and Special
Non Performing (Substandard,
Mention Quality)
Doubtful, and Loss Quality)
Nilai Tercatat CKPN Nilai Tercatat CKPN
Bruto Allowance for Bruto Allowance for
Gross Carrying impairment Gross Carrying impairment
Value losses Value losses
a b c d
1 Surat Berharga - - - -
Securities
2 Kredit
Credit
a. Korporasi - - - -
Corporate
b. Ritel 239 237 - -
Retail
3 Transaksi Rekening Administratif - - - -
Other Off Balance Sheet
31 Desember 2024
December 31, 2024
Performing Non Performing
(Kualitas L dan DPK) (Kualitas KL, D, M)
Performing (Current and Special Non Performing (Substandard,
Mention Quality) Doubtful, and Loss Quality)
Nilai Tercatat CKPN Nilai Tercatat CKPN
Bruto Allowance for Bruto Allowance for
Gross Carrying impairment Gross Carrying impairment
Value losses Value losses
a b c d
1 Surat Berharga - - - -
Securities
2 Kredit
Credit
a. Korporasi - - 44.200 44.200
Corporate
b. Ritel 330 9 21.053 21.053
Retail
3 Transaksi Rekening Administratif - - - -
Other Off Balance Sheet
282 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 283
Permodalan & Manajemen Risiko
Capitalization & Risk Management
This section presents information regarding restructured credit assets, both those that are still performing
and those classified as non-performing. The disclosure is provided to reflect the effectiveness of
restructuring strategies and the ongoing management of credit risk.
dalam jutaan Rupiah | in million Rupiah
Stage 1 Stage 2 Stage 3
Nilai Tercatat CKPN Nilai Tercatat CKPN Nilai Tercatat CKPN
Bruto Allowance for Bruto Allowance for Bruto Allowance for
Gross Carrying impairment Gross Carrying impairment Gross Carrying impairment
Value losses Value losses Value losses
e f g h i j
- - - - - -
- - - - - -
239 237 - - - -
- - - - - -
dalam jutaan Rupiah | in million Rupiah
Stage 1 Stage 2 Stage 3
Nilai Tercatat CKPN Nilai Tercatat CKPN Nilai Tercatat CKPN
Bruto Allowance for Bruto Allowance for Bruto Allowance for
Gross Carrying impairment Gross Carrying impairment Gross Carrying impairment
Value losses Value losses Value losses
e f g h i j
- - - - - -
- - - - 44.200 44.200
330 9 - - 21.053 21.053
- - - - - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 283
Page 284
Pengungkapan Kuantitatif terkait Teknik MRK (CR3) – Bank secara Individual
Quantitative Disclosure Regarding Credit Risk Mitigation (CRM) Techniques (CR3) – Bank Individually
Pengungkapan kuantitatif ini memuat informasi This quantitative disclosure contains information
mengenai penerapan teknik Mitigasi Risiko Kredit regarding the application of Credit Risk Mitigation
(MRK) yang digunakan oleh Perseroan. Data (CRM) techniques used by the Company. The data
disajikan untuk menunjukkan sejauh mana teknik is presented to demonstrate the extent to which
MRK berkontribusi dalam menurunkan eksposur CRM techniques contribute to reducing the Bank’s
risiko kredit Bank. credit risk exposure.
dalam jutaan Rupiah | in million Rupiah
31 Desember 2025
December 31, 2025
Tagihan yang
Tagihan yang Dijamin dengan
Tagihan Tagihan
Tidak Dijamin Garansi,
yang Dijamin Tagihan yang Dijamin
Keterangan dengan Penjaminan
No dengan yang Dijamin dengan
Description Teknik MRK dan/atau
Teknik MRK dengan Derivatif
Bills That Asuransi Kredit
Bills Agunan Kredit
Are Not Bills Secured
Guaranteed Bills Secured Bills Secured
Guaranteed by Guarantee,
with MRK by Collateral by Credit
Using MRK Guarantee,
Techniques Derivatives
Techniques and Credit
Insurance
a b c d e
1 Kredit 6.613.380 427.609 427.609 - -
Loans
2 Surat Berharga 7.551.354 49.915 49.915 - -
Securities
3 Total 14.164.734 477.524 477.524 - -
4 Kredit dan Surat 28.829 - - - -
Berharga yang Telah
Jatuh Tempo
Credit and Securities
which have matured
284 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
31 Desember 2024
December 31, 2024
Tagihan yang
Tagihan yang Dijamin dengan
Tagihan Tagihan
Tidak Dijamin Garansi,
yang Dijamin Tagihan yang Dijamin
Keterangan dengan Penjaminan
No dengan yang Dijamin dengan
Description Teknik MRK dan/atau
Teknik MRK dengan Derivatif
Bills That Asuransi Kredit
Bills Agunan Kredit
Are Not Bills Secured
Guaranteed Bills Secured Bills Secured
Guaranteed by Guarantee,
with MRK by Collateral by Credit
Using MRK Guarantee,
Techniques Derivatives
Techniques and Credit
Insurance
a b c d e
1 Kredit 8.348.513 247.953 247.953 - -
Loans
2 Surat Berharga 4.679.519 - 49.382 - -
Securities
3 Total 13.028.032 247.953 297.335 - -
4 Kredit dan Surat 33.226 - - - -
Berharga yang Telah
Jatuh Tempo
Credit and Securities
which have matured
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 285
Page 286
Pengungkapan Eksposur Risiko Kredit dan Dampak Teknik MRK (CR4) – Bank secara Individual
Disclosure of Credit Risk Exposure and the Impact of CRM Techniques (CR4) – Bank Individually
Bagian ini menjelaskan eksposur risiko kredit Perseroan setelah memperhitungkan dampak penerapan
teknik MRK. Informasi tersebut memberikan gambaran menyeluruh mengenai efektivitas mitigasi
risiko yang diterapkan dalam menjaga kualitas portofolio kredit.
Kategori Portofolio
Portfolio Category
1 Tagihan kepada Pemerintah | Government Claims
2 Tagihan kepada Entitas Sektor Publik | Claims to Public Sector Entitties
3 Tagihan kepada Bank Pembangunan Multilateral dan Lembaga Internasional
Claims on Multilateral Development Banks and International Agencies
4 Tagihan kepada Bank | Bank Claims
5 Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lain1)
Claims to Securities Companies and Other Financial Services Institutions1)
6 Tagihan berupa Covered Bond | Covered Bond Claims
7 Tagihan kepada Korporasi - Eksposur Korporasi Umum2
Claims on Corporations - General Corporate Exposure2
8 Eksposur Pembiayaan Khusus4 | Special Financing Exposure4
9 Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas, dan Instrumen Modal Lainnya
Receivables in the form of securities/subordinated receivables, equity and other capital instruments
10 Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel
Micro Business, Small Business and Retail Portfolio Claims
11 Kredit Beragun Properti | Property Backed Credit
Kredit Beragun Properti Rumah Tinggal yang Pembayarannya Tidak Bergantung Secara Material pada
Arus Kas Properti
Residential Property Secured Loans Where Repayment Is Not Materially Dependent on Property Cash Flows
Kredit Beragun Properti Rumah Tinggal yang Pembayarannya Bergantung Secara Material pada Arus Kas
Properti
Residential property-backed loans where payments are not materially dependent on property cash flows
Kredit Beragun Properti Komersial yang Pembayarannya Tidak Bergantung Secara Material pada Arus
Kas Properti
Commercial property-backed loans where payments are not materially dependent on property cash
flows
Kredit Beragun Properti Komersial yang Pembayarannya Bergantung Secara Material pada Arus Kas
Properti
Commercial real estate loans where payments are materially dependent on cash flows from the property
Kredit Pengadaan Tanah, Pengolahan Tanah, dan Konstruksi
Loans for land acquisition, development and construction
12 Kredit Pegawai/Pensiunan | Employee/Retired Loans
13 Tagihan yang Telah Jatuh Tempo | Matured Claims
14 Aset Lainnya | Other Assets
15 Total
286 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
This section explains the Company’s credit risk exposure after accounting for the impact of CRM
technique implementation. This information provides a comprehensive overview of the effectiveness
of the risk mitigation measures applied to maintain the quality of the credit portfolio.
31 Desember 2025 | December 31, 2025
Tagihan Bersih Sebelum Penerapan Tagihan Bersih Setelah penerapan
FKK dan Teknik MRK FKK dan Teknik MRK
ATMR dan Rata-Rata Bobot Risiko
Net Receivables before Net Receivables After
RWA and average risk weight
implementation of FKK and MRK Implementation of FKK and MRK
techniques Techniques
Laporan Posisi Laporan Posisi Rata-Rata Bobot
Keuangan Keuangan Risiko (e/(c+d))
TRA TRA ATMR
Financial Financial Average Risk
Position Report Position Report Weight (e/(c+d)
a b c d e f
9.518.442 - - - - 0,00%
179.784 - 25.974 - 25.974 100,00%
- - - - - 0,00%
574.845 - 114.969 - 114.969 100,00%
642.564 680.000 182.284 27.200,00 182.284 87,02%
- - - - - 0,00%
1.201.154 610.280 763.968 61.028,00 763.968 92,60%
- - - - 0,00%
- - - - - 0,00%
5.511.785 - 5.505.877 - 5.505.877 100,00%
1.565 - 369 - 369 100,00%
1.565 - 369 - 369 100,00%
- - - - - 0,00%
- - - - - 0,00%
- - - - - 0,00%
- - - - - 0,00%
76.415 38.207 38.207 100,00%
3 - 5 - 5 100,00%
671.059 - 676.250 - 676.250 0,00%
18.377.616 1.290.280 7.307.903 88.228 7.307.903
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 287
Page 288
Kategori Portofolio
Portfolio Category
1 Tagihankepada Pemerintah | Government Claims
2 Tagihankepada Entitas SektorPublik | Claims to Public Sector Entitties
3 Tagihan kepada Bank Pembangunan Multilateral dan Lembaga Internasional
Claims on Multilateral Development Banks and International Agencies
4 Tagihan kepada Bank | Bank Claims
5 Tagihan kepada Perusahaan Efek dan Lembaga Jasa Keuangan Lain1)
Claims to Securities Companies and Other Financial Services Institutions1)
6 Tagihan berupa Covered Bond | Covered Bond Claims
7 Tagihan kepada Korporasi - Eksposur Korporasi Umum2
Claims on Corporations - General Corporate Exposure2
8 Eksposur Pembiayaan Khusus4
Special Financing Exposure4
9 Tagihan berupa Surat Berharga/Piutang Subordinasi, Ekuitas, dan Instrumen Modal Lainnya
Receivables in the form of securities/subordinated receivables, equity and other capital instruments
10 Tagihan kepada Usaha Mikro, Usaha Kecil, dan Portofolio Ritel
Micro Business, Small Business and Retail Portfolio Claims
11 Kredit Beragun Properti
Property Backed Credit
Kredit Beragun Properti Rumah Tinggal yang Pembayarannya Tidak Bergantung Secara Material
pada Arus Kas Properti
Residential Property Secured Loans Where Repayment Is Not Materially Dependent on Property Cash Flows
Kredit Beragun Properti Rumah Tinggal yang Pembayarannya Bergantung Secara Material pada Arus
Kas Properti
Residential property-backed loans where payments are not materially dependent on property cash flows
Kredit Beragun Properti Komersial yang Pembayarannya Tidak Bergantung Secara Material pada Arus
Kas Properti
Commercial property-backed loans where payments are not materially dependent on property cash
flows
Kredit Beragun Properti Komersial yang Pembayarannya Bergantung Secara Material pada Arus Kas
Properti
Commercial real estate loans where payments are materially dependent on cash flows from the property
Kredit Pengadaan Tanah, Pengolahan Tanah, dan Konstruksi
Loans for land acquisition, development and construction
12 Kredit Pegawai/Pensiunan
Employee/Retired Loans
13 Tagihan yang Telah Jatuh Tempo | Matured Claims
14 Aset Lainnya | Other Assets
15 Total
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
31 Desember 2024 | December 31, 2024
Tagihan Bersih Sebelum Penerapan Tagihan Bersih Setelah penerapan
FKK dan Teknik MRK FKK dan Teknik MRK
ATMR dan Rata-Rata Bobot Risiko
Net Receivables before Net Receivables After
RWA and average risk weight
implementation of FKK and MRK Implementation of FKK and MRK
techniques Techniques
Laporan Posisi Laporan Posisi Rata-Rata Bobot
Keuangan Keuangan Risiko (e/(c+d))
TRA TRA ATMR
Financial Financial Average Risk
Position Report Position Report Weight (e/(c+d)
a b c d e f
5.941.161 - - - - 0,00%
55.341 - 1.192 - 1.192 100,00%
- - - - - 0,00%
80.916 - 16.183 - 16.183 100,00%
784.392 - 306.705 - 306.705 100,00%
- - - - - 0,00%
1.822.880 6.282 1.610.902 628,00 1.610.902 99,96%
- - - - 0,00%
- - - - - 0,00%
6.035.258 1.382 6.026.490 118 6.026.490 100,00%
1.980 - 807 - 807 100,00%
- - - - - 0,00%
- - - - - 0,00%
1.980 - 807 - 807 100,00%
- - - - - 0,00%
- - - - - 0,00%
111.724 55.862 55.862 100,00%
7.300 - 3.657 - 3.657 100,00%
745.037 - - - - 0,00%
15.585.989 7.664 8.021.798 746 8.021.798
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 289
Page 290
Tabel Pengungkapan Eksposur berdasarkan Kelas Aset dan Bobot Risiko (CR5)
Disclosure Table of Exposures by Asset Class and Risk Weight (CR5)
Periode: 31 Desember 2025
1) Bank secara Individu
Kategori Portofolio
No 0% 20% 50%
Portfolio Category
1 Tagihan kepada Pemerintah 9.518.442 - -
Receivables on Sovereigns
Kategori Portofolio
20% 50% 100%
Portfolio Category
2 Tagihan kepada Entitas 179.784 - -
Sektor Publik
Receivables on Public Sector
Entities
Kategori Portofolio
0% 20% 30% 50%
Portfolio Category
3 Tagihan kepada Bank - - - -
Pembangunan Multilateral
dan Lembaga Internasional
Receivables on Multilateral
Development Banks and
International Institutions
Kategori Portofolio
20% 30% 40% 50% 75%
Portfolio Category
4 Tagihan kepada Bank 574.845 - - - -
Receivables on Banks
Kategori Portofolio
20% 30% 40% 50% 75%
Portfolio Category
5 Tagihan kepada Perusahaan 368.709 - 273.855 - -
Efek dan Lembaga Jasa
Keuangan Lain1
Receivables to Securities
Companies and Other
Financial Services Institutions1
Kategori Portofolio
10% 15% 20% 25% 35%
Portfolio Category
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Page 291
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
100% 150% Net Receivable after Credit
Others
Conversion Factor and Credit
Risk Mitigation Techniques
- - - -
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
150% Net Receivable after Credit
Others
Conversion Factor and Credit
Risk Mitigation Techniques
- - 25.974
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
100% 150% Net Receivable after Credit
Others
Conversion Factor and Credit
Risk Mitigation Techniques
- - - -
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
100% 150% Net Receivable after Credit
Others
Conversion Factor and Credit
Risk Mitigation Techniques
- - - 114.969
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
100% 150% Net Receivable after Credit
Others
Conversion Factor and Credit
Risk Mitigation Techniques
- - - 182.284
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
50% 100% Net Receivable after Credit
Others
Conversion Factor and Credit
Risk Mitigation Techniques
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 291
Page 292
6 Tagihan berupa Covered - - - - -
Bond
Receivables by Covered Bond
Kategori Portofolio
0% 10% 15% 20% 25% 30%
Portfolio Category
7 Kredit Pensiunan/Pegawai - - - - - -
Employee/Retired Loans
Kategori Portofolio
20% 50% 65%) 75% 80%
Portfolio Category
8 Tagihan kepada Korporasi 20.080 2.025 - - -
Umum2
Receivables on Corporate -
General Corporate Exposure2
Tagihan kepada perusahaan - - - - -
efek dan lembaga jasa
keuangan lain3
Receivables to Securities
Companies and Other
Financial Services Institutions3
Eksposur Pembiayaan - - - - -
Khusus4
Special Financing Exposure4
Kategori Portofolio
100% 150% 250%
Portfolio Category
9 Tagihan berupa Surat - - -
Berharga/Piutang
Subordinasi, Ekuitas, dan
Instrumen Modal Lainnya
Receivables in the Form of
Subordinated Securities,
Equity, and Other Capital
Instruments
Kategori Portofolio
45% 75% 85%
Portfolio Category
10 Tagihan kepada Usaha Mikro, - - 11.058
Usaha Kecil, dan Portofolio
Ritel
Receivables on Micro, Small
Business & Retail Portfolio
292 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 293
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
- - - -
35% 40% 50% 75% 85% 100%
- - 76.414 - - - 38.207
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
85% 100% 130% 150% Net Receivable after Credit
Others
Conversion Factor and Credit
Risk Mitigation Techniques
- 1.179.048 - - - 763.968
- - - - - -
- - - - - -
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
400%5 Net Receivable after Credit
Others
Conversion Factor and Credit
Risk Mitigation Techniques
- - -
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
100% Net Receivable after Credit
Others
Conversion Factor and Credit
Risk Mitigation Techniques
5.500.727 - 5.505.877
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 293
Page 294
Kategori Portofolio
0% 5 20% 25% 30% 35% 40% 45%
Portfolio Category
11 Kredit Beragun Properti
Loans Secured by Residential
Property
Kredit Beragun Properti Rumah - 1.001 - 564 -
Tinggal yang Pembayarannya Tidak
Bergantung Secara Material pada
Arus Kas Properti
Loans Secured by Residential
Property which is Not Materially
Dependent on Property Cash Flow
tanpa pendekatan pembagian - - - - -
kredit5
without Credit Allocation Approach5
dengan menggunakan pendekatan -
pembagian kredit (dijamin)5
with Credit Allocation Approach
(Secured)5
dengan menggunakan pendekatan - - - -
pembagian kredit (dijamin)5
with Credit Allocation Approach
(Secured)5
Kredit Beragun Properti Rumah - - -
Tinggal yang Pembayarannya
Bergantung Secara Material pada
Arus Kas Properti
Loans Secured by Residential
Property which is Materially
Dependent on Property Cash Flow
Kredit Beragun Properti Komersial - - -
yang Pembayarannya Tidak
Bergantung Secara Material pada
Arus Kas Properti
Loans Secured by Commercial
Real Estate which is Not Materially
Dependent on Property Cash Flow
tanpa pendekatan pembagian - - - -
kredit5
without Credit Allocation Approach5
dengan menggunakan pendekatan
pembagian kredit (dijamin)5
with Credit Allocation Approach
(Secured)5
dengan menggunakan pendekatan - - - -
pembagian kredit (dijamin)5
with Credit Allocation Approach
(Secured)5
Kredit Beragun Properti Komersial
yang Pembayarannya Bergantung
Secara Material pada Arus Kas
Properti
Loans Secured by Commercial Real
Estate which is Materially Dependent
on Property Cash Flow
294 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
Tagihan Bersih
Setelah FKK dan
Teknik MRK
Net Receivable
Lainnya
50% 60% 65%5 70% 75% 85% 90% 100% 105% 110% 150% after Credit
Others
Conversion
Factor and Credit
Risk Mitigation
Techniques
- - - - - - - - 369
- - - - - - - - -
- -
- - - - - - - -
- - - - - -
- - - - - - - - -
- - - -
- - -
- - - - - - - -
- - - - - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 295
Page 296
Kredit Pengadaan Tanah,
Pengolahan Tanah, dan Konstruksi5
Credit for Land Acquisition, Soil
Processing, and Construction5
Kategori Portofolio
50% 100%
Portfolio Category
12 Tagihan yang Telah Jatuh tempo - -
Past Due Receivables
Kategori Portofolio
0% 20%
Portfolio Category
13 Aset Lainnya 9.760 -
Other Assets
Pengungkapan Eksposur berdasarkan Kelas Aset dan Bobot Risiko (CR5) - Bank secara Individu
Disclosure of Exposure Based On Asset Class and Weight Risk (CR5) - Bank only
dalam jutaan Rupiah | in million Rupiah
Tagihan Bersih
Tagihan Bersih (Setelah
TRA (sebelum pengenaan FKK
Tagihan Bersih
pengenaan FKK) dan Teknik MRK)
Laporan Posisi Rata-Rata FKK
Bobot Risiko Off Balance Sheet Net Receivable
No Keuangan Credit Conversion
Weight Risk Net Receivable after and
On Balance Sheet Factor Average
(before Credit Credit Risk
Net Receivable
Conversion Mitigation Credit
Factor) Conversion Factor
Techniques)
1 < 40% 10.673.184 1.290.280 88.228 219.070
2 40% -70% 352.295 - - 147.762
3 75% - - - -
4 85% 11.058 - - 5.149
5 90% -100% 7.311.173 - - 6.891.064
6 105% -130% - - - -
7 150% 29.904 - - 44.857
8 250% - - - -
9 400% - - - -
10 1250% - - - -
11 Total Tagihan Bersih 18.377.616 1.290.280 88.228 7.307.902
Total Net Receivable
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
- - - -
Tagihan Bersih Setelah FKK
dan Teknik MRK
Lainnya
150% Others Net Receivable after Credit
Conversion Factor and Credit
Risk Mitigation Techniques
3,00 - 5
Tagihan Bersih Setelah FKK
dan Teknik MRK
Lainnya
50% 100% 150% 1250%5 Others Net Receivable after Credit
Conversion Factor and Credit
Risk Mitigation Techniques
- 631.398 29.901 - - 676.250
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 297
Page 298
Periode: 31 Desember 2024
1) Bank secara Individu
Kategori Portofolio
No 0% 20% 50%
Portfolio Category
1 Tagihan kepada Pemerintah 5.941.161 - -
Receivables on Sovereigns
Kategori Portofolio
20% 50% 100%
Portfolio Category
2 Tagihan kepada Entitas - - -
Sektor Publik
Receivables on Public Sector
Entities
Kategori Portofolio
0% 20% 30% 50%
Portfolio Category
3 Tagihan kepada Bank - - - -
Pembangunan Multilateral
dan Lembaga Internasional
Receivables on Multilateral
Development Banks and
International Institutions
Kategori Portofolio
20% 30% 40% 50% 75%
Portfolio Category
4 Tagihan kepada Bank 80.916 - - - -
Receivables on Banks
Kategori Portofolio
20% 30% 40% 50% 75%
Portfolio Category
5 Tagihan kepada Perusahaan - - 776.913 7.479 -
Efek dan Lembaga Jasa
Keuangan Lain1)
Receivables to Securities
Companies and Other
Financial Services
Institutions1)
Kategori Portofolio
10% 15% 20% 25% 35%
Portfolio Category
6 Tagihan berupa Covered - - - - -
Bond
Receivables by Covered Bond
298 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
100% 150% Net Receivable after Credit
Others
Conversion Factor and Credit Risk
Mitigation Techniques
- - - -
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
150% Net Receivable after Credit
Others
Conversion Factor and Credit Risk
Mitigation Techniques
- - 1.192
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
100% 150% Net Receivable after Credit
Others
Conversion Factor and Credit Risk
Mitigation Techniques
- - - -
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
100% 150% Net Receivable after Credit
Others
Conversion Factor and Credit Risk
Mitigation Techniques
- - - 16.183
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
100% 150% Net Receivable after Credit
Others
Conversion Factor and Credit Risk
Mitigation Techniques
- - - 306.705
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
50% 100% Net Receivable after Credit
Others
Conversion Factor and Credit Risk
Mitigation Techniques
- - - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 299
Page 300
Kategori Portofolio
0% 10% 15% 20% 25% 30%
Portfolio Category
7 Kredit Pensiunan/Pegawai - - - - - -
Employee/Retired Loans
Kategori Portofolio
20% 50% 65%) 75% 80%
Portfolio Category
8 Tagihan kepada Korporasi - - - - -
Umum2)
Receivables on Corporate
- General Corporate
Exposure2)
Tagihan kepada perusahaan - - - - -
efek dan lembaga jasa
keuangan lain3)
Receivables to Securities
Companies and Other
Financial Services
Institutions3)
Eksposur Pembiayaan - - - - -
Khusus4)
Special Financing Exposure4)
Kategori Portofolio
100% 150% 250%
Portfolio Category
9 Tagihan berupa Surat - - - -
Berharga/Piutang
Subordinasi, Ekuitas, dan
Instrumen Modal Lainnya
Receivables in the Form of
Subordinated Securities,
Equity, and Other Capital
Instruments
Kategori Portofolio
45% 75% 85%
Portfolio Category
10 Tagihan kepada Usaha Mikro, - - 2.726
Usaha Kecil, dan Portofolio
Ritel
Receivables on Micro, Small
Business & Retail Portfolio
300 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 301
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
35% 40% 50% 75% 85% 100%
- - 111.724 - - - 55.862
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
85% 100% 130% 150% Net Receivable after Credit
Others
Conversion Factor and Credit Risk
Mitigation Techniques
- 1.822.880 - - - 1.610.902
- - - - - -
- - - - - -
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
400%5) Net Receivable after Credit
Others
Conversion Factor and Credit Risk
Mitigation Techniques
- - - - -
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
100% Net Receivable after Credit
Others
Conversion Factor and Credit Risk
Mitigation Techniques
6.032.532 6.026.490
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 301
Page 302
Kategori Portofolio
0% 5 20% 25% 30% 35% 40% 45%
Portfolio Category
11 Kredit Beragun Properti
Loans Secured by Residential Property
Kredit Beragun Properti Rumah Tinggal - 1.266 - 596 -
yang Pembayarannya Tidak Bergantung
Secara Material pada Arus Kas Properti
Loans Secured by Residential Property
which is Not Materially Dependent on
Property Cash Flow
tanpa pendekatan pembagian kredit5 - - - - -
without Credit Allocation Approach5
dengan menggunakan pendekatan -
pembagian kredit (dijamin)5
with Credit Allocation Approach (Secured)5
dengan menggunakan pendekatan - - - -
pembagian kredit (dijamin)5
with Credit Allocation Approach (Secured)5
Kredit Beragun Properti Rumah Tinggal - - -
yang Pembayarannya Bergantung Secara
Material pada Arus Kas Properti
Loans Secured by Residential Property
which is Materially Dependent on Property
Cash Flow
Kredit Beragun Properti Komersial yang - - -
Pembayarannya Tidak Bergantung Secara
Material pada Arus Kas Properti
Loans Secured by Commercial Real Estate
which is Not Materially Dependent on
Property Cash Flow
tanpa pendekatan pembagian kredit5 - - - -
without Credit Allocation Approach5
dengan menggunakan pendekatan
pembagian kredit (dijamin)5
with Credit Allocation Approach (Secured)5
dengan menggunakan pendekatan - - - -
pembagian kredit (dijamin)5
with Credit Allocation Approach (Secured)5
Kredit Beragun Properti Komersial yang
Pembayarannya Bergantung Secara
Material pada Arus Kas Properti
Loans Secured by Commercial Real Estate
which is Materially Dependent on Property
Cash Flow
Kredit Pengadaan Tanah, Pengolahan
Tanah, dan Konstruksi5
Credit for Land Acquisition, Soil Processing,
and Construction5
302 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 303
Permodalan & Manajemen Risiko
Capitalization & Risk Management
Tagihan Bersih
Setelah FKK dan
Teknik MRK
Lainnya Net Receivable after
50% 60% 65%5 70% 75% 85% 90% 100% 105% 110% 150%
Others Credit
Conversion Factor
and Credit Risk
Mitigation Techniques
- - 118 - - - - - 807
- - - - - - - - -
- -
- - - - - - - -
- - - - - -
- - - - - - - - -
- - - -
- - -
- - - - - - - -
- - - - - -
- - - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 303
Page 304
Kategori Portofolio
50% 100%
Portfolio Category
12 Tagihan yang Telah Jatuh tempo 7.289 9
Past Due Receivables
Kategori Portofolio
0% 20%
Portfolio Category
13 Aset Lainnya 745.037 -
Other Assets
Pengungkapan Eksposur berdasarkan Kelas Aset dan Bobot Risiko (CR5) - Bank secara Individu
Disclosure of Exposure Based On Asset Class and Weight Risk (CR5) - Bank only
dalam jutaan Rupiah | in million Rupiah
Tagihan Bersih
Tagihan Bersih (Setelah
TRA (sebelum pengenaan FKK
Tagihan Bersih
pengenaan FKK) dan Teknik MRK)
Laporan Posisi Rata-Rata FKK
Bobot Risiko Off Balance Sheet Net Receivable
No Keuangan Credit Conversion
Weight Risk Net Receivable after and
On Balance Sheet Factor Average
(before Credit Credit Risk
Net Receivable
Conversion Mitigation Credit
Factor) Conversion Factor
Techniques)
1 < 40% 6.824.316 7.664 766 17.685
2 40% -70% 903.523 - 366.708
3 75% - - -
4 85% 2.726 - 1.493
5 90% -100% 7.855.421 - 7.635.908
6 105% -130% - -
7 150% 3 - 4
8 250% - -
9 400% - -
10 1250% - -
11 Total Tagihan Bersih 15.585.989 7.664 766 8.021.798
Total Net Receivable
304 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 305
Permodalan & Manajemen Risiko
Capitalization & Risk Management
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
150% Others Net Receivable after Credit
Conversion Factor and Credit Risk
Mitigation Techniques
3 - 3.657
Tagihan Bersih Setelah FKK dan
Teknik MRK
Lainnya
50% 100% 150% 1250%5 Others Net Receivable after Credit
Conversion Factor and Credit Risk
Mitigation Techniques
- - - - - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 305
Page 306
Pengungkapan Risiko Operasional – Bank secara Individual
Disclosure of Operational Risk – Bank Individually
Laporan Data Kerugian Historis
Historical Loss Data Report
31 Desember 31 Desember 31 Desember
Indikator Bisnis (IB) dan komponen IB 2025 2024 2023
No
Business Indicator (BI) and component BI December December 31, December
31, 2025 2024 31, 2023
Batasan minimum untuk suatu kejadian kerugian operasional (loss event) sebesar Rp300.000.000,00
(tiga ratus juta rupiah) atau lebih
Minimum limit of an operational loss event of Rp300,000,000.00 (three hundred million Rupiahs) or more
1 Jumlah kerugian operasional bersih setelah 4.570 636 986
memperhitungkan nilai pemulihan (tanpa pengecualian)
Net operational losses after accounting for recoveries
(without exception)
2 Jumlah terjadinya kerugian risiko operasional - - -
Total occurrence of operational risk loss
3 Jumlah kerugian risiko operasional yang dikecualikan - - -
Total excluded operational risk loss
4 Jumlah terjadinya kerugian risiko operasional yang - - -
dikecualikan
Total occurrence of excluded operational risk loss
5 Jumlah kerugian operasional bersih setelah 4.570 636 986
memperhitungkan nilai pemulihan dan kerugian risiko
operasional yang dikecualikan
Total net operating loss after calculating the recovery value
and excluded operational risk losses
Batasan minimum untuk suatu kejadian kerugian operasional (loss event) sebesar Rp1.500.000.000,00
(satu miliar lima ratus juta rupiah) atau lebih
Minimum limit of an operational loss event of Rp1,500,000,000.00 (one billion five hundred million Rupiahs)
or more
6 Jumlah kerugian operasional bersih setelah - - -
memperhitungkan nilai pemulihan (tanpa pengecualian)
Total net operating loss after calculating the recovery value
(without exception)
7 Jumlah terjadinya kerugian risiko operasional - - -
Total occurrence of operational risk loss
8 Jumlah kerugian risiko operasional yang dikecualikan - - -
Total excluded operational risk loss
9 Jumlah terjadinya kerugian risiko operasional yang - - -
dikecualikan
Total occurrence of excluded operational risk loss
10 Jumlah kerugian operasional bersih setelah - - -
memperhitungkan nilai pemulihan dan kerugian risiko
operasional yang dikecualikan
Total net operating loss after calculating the recovery value
and excluded operational risk losses
Rincian perhitungan modal untuk risiko operasional
Details of capital calculation for operational risks
11 Apakah kerugian digunakan dalam perhitungan FPKI? Tidak
(Ya/Tidak)
Are losses used in calculating the Internal Loss Multiplier
(ILM)? (Yes/No)
306 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 307
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million
Rupiah
31 Desember 31 Desember 31 Desember 31 Desember 31 Desember 31 Desember 31 Desember
Rata-
2022 2021 2020 2019 2018 2017 2016
rata 10
December December December December December December December
Tahun
31, 2022 31, 2021 31, 2020 31, 2019 31, 2018 31, 2017 31, 2016
- - - 597 - - - 679
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - 597 - - - 679
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 307
Page 308
31 Desember 31 Desember 31 Desember
Indikator Bisnis (IB) dan komponen IB 2025 2024 2023
No
Business Indicator (BI) and component BI December December 31, December
31, 2025 2024 31, 2023
12 Dalam hal baris 11 diisi "Tidak", apakah tidak digunakannya Ya
data kerugian intern tersebut disebabkan ketidaksesuaian
standar minimum untuk data kerugian? (Ya/Tidak)
If line 11 is answered as 'No', is the internal loss data not use
because of a discrepancy of the minimum standards for loss
data? (Yes/No)
13 Threshold yg digunakan dalam perhitungan modal untuk 300.000.000
risiko operasional (dalam satuan rupiah penuh)
Threshold used in calculating capital for operational risks (in
Rupiah full amount)
14 Keterangan Tambahan (jika ada) Optional
Other information (if any)
Laporan Rincian Indikator Bisnis
Business Indicator Details Report
Indikator Bisnis (IB) dan Komponen IB 31 Desember 2024 31 Desember 2023 31 Desember 2022
No
Business Indicator (BI) and Component BI December 31, 2024 December 31, 2023 December 31, 2022
1 Komponen Bunga, Sewa, dan Dividen 369.128 - -
(KBSD)
Interest, Rent and Dividend Components
1a Pendapatan Bunga 3.721.598 4.047.492 2.409.231
Interest Income
1b Beban Bunga 871.037 944.568 713.152
Interest Expense
1c Aset Produktif 15.707.219 16.004.807 17.199.281
Earning Assets
1d Pendapatan Dividen - - -
Dividend Income
2 Komponen Jasa (KJ) 252.708 - -
Services Components
2a Pendapatan Jasa dan Komisi 100.772 143.658 281.988
Fees and Commission Income
2b Beban Jasa dan Komisi 65.798 447.813 238.293
Fees and Commission Expenses
2c Pendapatan operasional lainnya - - -
Other Operating Income
2d Beban operasional lainnya 4.597 636 986
Other Operating Expenses
3 Komponen Keuangan (KK) 2.076 - -
Financial Components
3a Laba Rugi Bersih Trading Book - - -
Net Profit Loss Trading Book
3b Laba Rugi Bersih Banking Book (1.440) 384 (4.403)
Net Profit Loss Banking Book
4 Indikator Bisnis (IB) 623.912 - -
Business Indicator (BI)
308 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 309
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million
Rupiah
31 Desember 31 Desember 31 Desember 31 Desember 31 Desember 31 Desember 31 Desember
Rata-
2022 2021 2020 2019 2018 2017 2016
rata 10
December December December December December December December
Tahun
31, 2022 31, 2021 31, 2020 31, 2019 31, 2018 31, 2017 31, 2016
Indikator Bisnis (IB) dan Komponen IB 31 Desember 2024 31 Desember 2023 31 Desember 2022
No
Business Indicator (BI) and Component BI December 31, 2024 December 31, 2023 December 31, 2022
5 Komponen Indikator Bisnis (KIB) 74.869 - -
Business Indicator Components (BIC)
Pengungkapan Indikator Bisnis (IB) - - -
Business Indicator (BI) Disclosure
6a IB total termasuk aktivitas yang didivestasi - - -
Total BI including divested activities
6b Pengurangan IB dikarenakan 623.912 - -
pengecualian atas aktivitas yang
didivestasi
BI reduction due to the exclusion of
divested activities
7 Keterangan Tambahan Optional - -
Additional information
Laporan Perhitungan ATMR untuk Risiko Operasional dengan Pendekatan Standar
RWA Calculation Report for Operational Risk Using the Standardized Approach
Rincian 31 Desember 2025
No
Details December 31, 2025
1 Komponen Indikator Bisnis (KIB) 74.869
Business Indicator Components (BIC)
2 Faktor Pengali Kerugian Internal (FPKI) 1,00
Internal Loss Multiplier Factor (ILM)
3 Modal Minimum Risiko Operasional (MMRO) 74.869,40
Operational Risk Minimum Capital (ROC)
4 ATMR untuk Risiko Operasional 935.867
RWA for Operational Risks
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 309
Page 310
Laporan Perhitungan Kewajiban Pemenuhan Rasio Kecukupan Likuiditas (LCR)
Liquidity Coverage Ratio (LCR) Compliance Obligation Calculation Report
Triwulan IV 2025
Quarter IV 2025
Komponen Nilai Outstanding
No
Components kewajiban dan komitmen /
nilai tagihan kontraktual
Outstanding commitment
and liabilities / contractual
receivables
1 Jumlah data poin yang digunakan dalam perhitungan LCR
Total data used in LCR calculation
HIGH QUALITY LIQUID ASSET (HQLA)
2 Total High Quality Liquid Asset (HQLA)
ARUS KAS KELUAR BERSIH
NET CASH OUTFLOW
3 Simpanan nasabah perorangan dan Pendanaan yang berasal dari 7.958.525
nasabah Usaha Mikro dan Usaha Kecil, terdiri dari:
Retail deposits and deposits from Micro and Small Business customers,
consist of:
a. Simpanan/Pendanaan stabil 303.197
Stable Deposit/Funding
b. Simpanan/Pendanaan kurang stabil 7.655.329
Less Stable Deposit/Funding
4 Pendanaan yang berasal dari nasabah korporasi, terdiri dari: 1.217.059
Wholesale Funding, consist of:
a. Simpanan operasional 305.862
Operational deposit
b. Simpanan non-operasional dan/atau kewajiban yang bersifat non- 911.197
operasional yang berasal dari entitas lainnya
Non operational deposit and/or Other Non Operational liabilities
c. Surat berharga berupa surat utang yang diterbitkan Bank -
Marketable securities issued by bank (unsecured debt)
5 Penarikan Pendanaan dengan Agunan -
Secured Funding
6 Arus Kas Keluar Lainnya (Additional Requirement) 1.539.124
Other Cash Outflow (Additional Requirement)
a. Arus kas keluar lainnya terkait transaksi derivatif -
Other cash outflows related to derivative transactions
b. Arus kas keluar lainnya terkait peningkatan kebutuhan likuiditas
Other cash outflows related to additional liquidity requirement
c. Arus kas keluar lainnya terkait kehilangan Pendanaan
Other cash outflows related to liquidation of funding
310 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 311
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
INDIVIDUAL
Triwulan III 2025
Quarter III 2025
Nilai HQLA setelah pengurangan Nilai HQLA setelah pengurangan
nilai (haircut), Outstanding nilai (haircut), Outstanding
kewajiban, dan komitmen kewajiban, dan komitmen
dikalikan tingkat penarikan Nilai Outstanding kewajiban dikalikan tingkat penarikan
(run off rate) atau nilai tagihan dan komitmen / nilai tagihan (run off rate) atau nilai tagihan
kontraktual dikalikan tingkat kontraktual kontraktual dikalikan tingkat
penerimaan (inflow rate) Outstanding commitment and penerimaan (inflow rate)
HQLA after haircut, outstanding liabilities / contractual receivables HQLA after haircut, outstanding
commitment and liabilities commitment and liabilities
times run off rate or contractual times run off rate or contractual
receivables times inflow rate receivables times inflow rate
92 Titik data posisi harian dan akhir 92 Titik data posisi harian dan akhir
bulan bulan
92 daily and month-end position 92 daily and month-end position
data points data points
10.143.540 9.243.377
780.693 7.948.539 779.182
15.160 313.434 15.672
765.533 7.635.105 763.511
794.062 1.129.728 738.233
57.825 284.703 54.101
736.237 845.025 684.132
- - -
- - -
1.403.299 1.681.366 1.407.361
- - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 311
Page 312
Triwulan IV 2025
Quarter IV 2025
Komponen Nilai Outstanding
No
Components kewajiban dan komitmen /
nilai tagihan kontraktual
Outstanding commitment
and liabilities / contractual
receivables
d. Arus kas keluar lainnya terkait dengan kewajiban komitmen dalam 263.177
bentuk fasilitas kredit dan fasilitas likuiditas
Other cash outflows related to disbursement of loan commitment and
liquidity facilities
e. Kewajiban kontraktual lainnya untuk menyediakan dana kepada: 1.275.947
nasabah perorangan (nilai selisih lebih antara kewajiban kontraktual
untuk menyalurkan dana dengan 50% total arus kas masuk)
Other contractual obligations to provide funds to: Individual customers
(excess of contractual obligations to disburse funds over 50% of the total
cash inflows)
f. Kewajiban kontijensi Pendanaan lainnya
Other funding related contigencies liabilities
g. Arus kas keluar kontraktual lainnya -
Other contractual cash outflow
7 Total Arus Kas Keluar
Total Cash Outflow
Arus Kas Masuk
Cash Inflow
8 Pinjaman dengan Agunan -
Secured Lending
9 Tagihan berdasarkan Pihak Lawan 2.357.129
Bills by Counterparty
10 Arus Kas Masuk Lainnya -
Other Cash Inflow
11 Total Arus Kas Masuk
Total Cash Inflow
12 Total HQLA
13 Total Arus Kas Keluar Bersih
Total Net Cash Out Flow
14 LCR (%)
1
Keterangan: Adjusted value dihitung setelah pengenaan pengurangan nilai (haircut), tingkat penarikan (run-off rate), dan tingkat penerimaan
(inflow rate) serta batas maksimum komponen HQLA, misalnya batas maksimum HQLA Level 2B dan HQLA Level 2 serta batas maksimum arus kas
masuk yang dapat diperhitungkan dalam LCR.
1
Note: 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.
312 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 313
Permodalan & Manajemen Risiko
Capitalization & Risk Management
dalam jutaan Rupiah | in million Rupiah
INDIVIDUAL
Triwulan III 2025
Quarter III 2025
Nilai HQLA setelah pengurangan Nilai HQLA setelah pengurangan
nilai (haircut), Outstanding nilai (haircut), Outstanding
kewajiban, dan komitmen kewajiban, dan komitmen
dikalikan tingkat penarikan Nilai Outstanding kewajiban dikalikan tingkat penarikan
(run off rate) atau nilai tagihan dan komitmen / nilai tagihan (run off rate) atau nilai tagihan
kontraktual dikalikan tingkat kontraktual kontraktual dikalikan tingkat
penerimaan (inflow rate) Outstanding commitment and penerimaan (inflow rate)
HQLA after haircut, outstanding liabilities / contractual receivables HQLA after haircut, outstanding
commitment and liabilities commitment and liabilities
times run off rate or contractual times run off rate or contractual
receivables times inflow rate receivables times inflow rate
127.352 436.590 162.586
1.275.947 1.244.775 1.244.775
- - -
2.978.054 2.924.776
- - -
1.328.516 2.456.035 1.418.474
- - -
1.328.516 1.418.474
TOTAL ADJUSTED VALUE 1 TOTAL ADJUSTED VALUE 1
10.143.540 9.243.377
1.649.537 1.506.302
614,93% 613,65%
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 313
Page 314
Laporan Perhitungan Kewajiban Pemenuhan Rasio Pendanaan Stabil Bersih (NSFR)
Net Stable Funding Ratio (NSFR) Compliance Obligation Calculation Report
Posisi Tanggal Laporan (September 2025)
Reporting Position (September 2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Jutaan Rupiah)
Komponen ASF Carrying Value Based on Residual Maturity (In Million Rupiah)
ASF Component
Tanpa
> 6 Bulan -
Jangka
< 6 Bulan < 1 Tahun > 1 Tahun
Waktu1
< 6 Months > 6 Months - < > 1 Year
Non-specified
1 Year
Maturity1
1 Modal: 4.008.061 - - -
Capital:
2 Modal sesuai POJK KPMM 4.008.061 - - -
Regulatory Capital as per POJK KPMM
3 Instrumen modal lainnya - - - -
Other capital instruments
4 Simpanan yang berasal dari nasabah 3.283.365 7.689.380 912.710 -
perorangan dan pendanaan yang
berasal dari nasabah usaha mikro dan
usaha kecil:
Retail deposits and deposits from micro
and small business customers:
5 Simpanan dan pendanaan stabil 300.078 11.919 124 -
Stable Deposits
6 Simpanan dan pendanaan kurang stabil 2.983.287 7.677.462 912.586 -
Less Stable Deposits
7 Pendanaan yang berasal dari nasabah 588.480 1.207.979 9.020 -
korporasi:
Wholesale Funding:
8 Simpanan operasional - - - -
Operational deposits
9 Pendanaan lainnya yang berasal dari 588.480 1.207.979 9.020 -
nasabah korporasi
Other wholesale funding
10 Liabilitas yang memiliki pasangan aset - - - -
yang saling bergantung
Liabilities with matching interdependent
assets
11 Liabilitas dan ekuitas lainnya: 588.983 - - -
Other liabilities and equity:
12 NSFR liabilitas derivatif -
NSFR derivative liabilities
13 ekuitas dan liabilitas lainnya yang tidak 588.983 - - -
masuk dalam kategori diatas
All other liabilities and equity not
included in the above categories
14 Total ASF
15 Total HQLA dalam rangka perhitungan
NSFR
Total NSFR HQLA
314 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 315
Permodalan & Manajemen Risiko
Capitalization & Risk Management
Posisi Tanggal Laporan Desember 2025
Reporting Position (December 2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Jutaan Rupiah)
Carrying Value Based on Residual Maturity (In Million Rupiah)
Total Nilai Total Nilai
Tertimbang > 6 Bulan Tertimbang
Tanpa Jangka
Weighted Value - Weighted Value
Waktu1 < 6 Bulan > 1 Tahun
< 1 Tahun
Non-specified < 6 Months > 1 Year
> 6 Months
Maturity1
- < 1 Year
4.008.061 4.084.422 - - - 4.084.422
4.008.061 4.084.422 - - - 4.084.422
- - - - - -
10.712.516 3.513.355 7.669.865 806.212 - 10.806.850
296.514 327.030 189 1,25 - 310.859
10.416.001 3.186.325 7.669.676 806.211 - 10.495.991
253.023 588.480 1.207.979 9.020 - 336.713
- - - - - -
253.023 657.224 1.429.193 22.184 - 336.713
- - - - - -
- 637.980 - - - -
-
- 637.980 11.698 - - -
14.973.599 15.227.986
294.364 2.517.588 4.578.548 1.117.054 1.934.592 348.939
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 315
Page 316
Posisi Tanggal Laporan (September 2025)
Reporting Position (September 2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Jutaan Rupiah)
Komponen ASF Carrying Value Based on Residual Maturity (In Million Rupiah)
ASF Component
Tanpa
> 6 Bulan -
Jangka
< 6 Bulan < 1 Tahun > 1 Tahun
Waktu1
< 6 Months > 6 Months - < > 1 Year
Non-specified
1 Year
Maturity1
16 Simpanan pada lembaga keuangan lain 3.058 - - -
untuk tujuan operasional
Deposits held at other financial
institutions for operational purposes
17 Pinjaman dengan kategori Lancar dan - 5.197.815 1.479.371 903.280
Dalam Perhatian Khusus (performing):
Performing loans:
18 Kepada lembaga keuangan yang - - - -
dijamin dengan HQLA Level 1
To financial institutions secured by Level
1 HQLA
19 Kepada lembaga keuangan yang - 467.024 42.751 75.243
dijamin bukan dengan HQLA Level 1 dan
pinjaman kepada lembaga keuangan
tanpa jaminan
To financial institutions secured
by nonLevel 1 HQLA and unsecured
performing loans to financial institutions
20 Kepada korporasi non-keuangan, - 4.730.791 1.243.593 651.737
nasabah retail dan nasabah usaha
mikro dan kecil, pemerintah pusat,
pemerintah negara lain, Bank Indonesia,
bank sentral negara lain dan entitas
sektor publik, yang diantaranya:
To non- financial corporate clients,
retail and small business customers,
government of Indonesia, other
sovereigns, Bank Indonesia, other central
banks and pubic service entities, of
which
21 Memenuhi kualifikasi untuk mendapat - - - 1.674
bobot risiko 35% atau kurang, sesuai SE
OJK ATMR untuk Risiko Kredit
Meet a risk weight of less than or equal
to 35% under SE OJK ATMR for credit risk
22 Kredit beragun rumah tinggal yang tidak - - - -
sedang dijaminkan, yang diantaranya:
Unpledged residential mortgages, of
which:
23 Memenuhi kualifikasi untuk mendapat - - - -
bobot risiko 35% atau kurang, sesuai SE
OJK ATMR untuk Risiko Kredit
Meet a risk weight of less than or equal
to 35% under SE OJK ATMR for credit risk
316 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 317
Permodalan & Manajemen Risiko
Capitalization & Risk Management
Posisi Tanggal Laporan Desember 2025
Reporting Position (December 2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Jutaan Rupiah)
Carrying Value Based on Residual Maturity (In Million Rupiah)
Total Nilai Total Nilai
Tertimbang > 6 Bulan Tertimbang
Tanpa Jangka
Weighted Value - Weighted Value
Waktu1 < 6 Bulan > 1 Tahun
< 1 Tahun
Non-specified < 6 Months > 1 Year
> 6 Months
Maturity1
- < 1 Year
1.529 2.604 - - - 1.302
3.953.874 - 5.275.578 1.720.895 761.981 4.009.396
- - - - - -
166.673 - 659.821 51.516 45.460 170.191
3.541.169 - 4.559.732 1.389.734 464.302 3.455.966
1.088 - - - 1.565 1.017
- - - - - -
- - - - - -
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 317
Page 318
Posisi Tanggal Laporan (September 2025)
Reporting Position (September 2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Jutaan Rupiah)
Komponen ASF Carrying Value Based on Residual Maturity (In Million Rupiah)
ASF Component
Tanpa
> 6 Bulan -
Jangka
< 6 Bulan < 1 Tahun > 1 Tahun
Waktu1
< 6 Months > 6 Months - < > 1 Year
Non-specified
1 Year
Maturity1
24 Surat Berharga dengan kategori Lancar - - 193.026 174.626
dan Kurang Lancar (performing) yang
tidak sedang dijaminkan, tidak gagal
bayar , dan tidak masuk sebagai HQLA,
termasuk saham yang diperdagangkan
di bursa
Unencumbered and performing
securities (categorized as current and
less current), not in default and not
classified as HQLA, including exchange-
traded equities
25 Aset yang memiliki pasangan liabilitas - - - -
yang saling bergantung
Assets with matching interdependent
liabilities
26 Aset lainnya: - 9.281 247 1.109.364
Other assets:
27 Komoditas fisik yang yang - - - -
diperdagangkan, termasuk emas
Physical traded commodities, including
gold
28 Kas, surat berharga dan aset lainnya - - - -
yang dicatat sebagai initial margin
untuk kontrak derivatif dan kas atau aset
lain yang diserahkan sebagai default
fund pada central counterparty (CCP)
Cash, securities and other assets posted
as initial margin for derivative contracts
or contributions to default funds of
central counterparty (CCPs)
29 NSFR aset derivatif - - - -
NSFR derivative assets
30 NSFR liabilitas derivatif sebelum - - - -
dikurangi dengan variation margin
Derivative liabilities under NSFR before
deduction of variation margin
31 Seluruh aset lainnya yang tidak masuk - 9.281 247 1.109.364
dalam kategori diatas
All other assets not included in the above
categories
32 Rekening Administratif 1.225.259
Off-balance sheet items
33 Total RSF
34 Rasio Pendanaan Stabil Bersih (%)
Net Stable Funding Ratio (%)
1
Komponen yang dilaporkan dalam kategori tanpa jangka waktu adalah komponen yang tidak memiliki jangka waktu kontraktual, antara
lain: instrumen modal yang bersifat permanen (perpetual), short positions, open maturity positions, giro, ekuitas yang tidak masuk dalam
kategori HQLA dan komoditas
1
Components reported in the no term category are components that do not have a contractual term, including: perpetual capital
instruments, short positions, open maturity positions, giro, ekuitas yang tidak masuk dalam kategori HQLA dan komoditas
318 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 319
Permodalan & Manajemen Risiko
Capitalization & Risk Management
Posisi Tanggal Laporan Desember 2025
Reporting Position (December 2025)
Nilai Tercatat Berdasarkan Sisa Jangka Waktu
(Dalam Jutaan Rupiah)
Carrying Value Based on Residual Maturity (In Million Rupiah)
Total Nilai Total Nilai
Tertimbang > 6 Bulan Tertimbang
Tanpa Jangka
Weighted Value - Weighted Value
Waktu1 < 6 Bulan > 1 Tahun
< 1 Tahun
Non-specified < 6 Months > 1 Year
> 6 Months
Maturity1
- < 1 Year
244.945 - 56.025 279.645 252.219 382.222
- - - - - -
1.118.892 - 11.233 21.658 1.073.480 1.106.371
- - - - - -
- - - - - -
- - - - - -
- - - - - -
1.118.892 - 11.233 21.658 1.073.480 1.106.371
- 1.290.280 -
5.368.660 5.466.009
278,91% 278,59%
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 319
Page 320
Tata Kelola
Perusahaan
Corporate Governance
320 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tata Kelola Perusahaan
Corporate Governance
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 321
Page 322
Komitmen Terhadap Penerapan Tata Kelola Perusahaan Yang Baik Commitment to the Implementation of Good Corporate Governance PT Bank Neo Commerce Tbk (“BNC” atau PT Bank Neo Commerce Tbk (“BNC” or “the “Perseroan”) menjadikan penerapan Tata Company”) considers the implementation of Kelola Perusahaan yang Baik (Good Corporate Good Corporate Governance (GCG) to be a Governance/GCG) sebagai landasan strategis strategic foundation in creating sustainable dalam menciptakan nilai berkelanjutan bagi value for shareholders, the community, and all pemegang saham, masyarakat, serta seluruh stakeholders. This commitment is consistently pemangku kepentingan. Komitmen tersebut implemented to support the sustainability of the dilaksanakan secara konsisten guna mendukung Company’s business, both from a short-term and keberlanjutan usaha Perseroan, baik dalam long-term perspective. perspektif jangka pendek maupun jangka panjang. Dalam rangka memastikan efektivitas penerapan To e n s u r e t h e e f f e c t i v e n e s s o f G C G GCG, Perseroan secara berkelanjutan melakukan implementation, the Company continuously penguatan dan penyempurnaan kebijakan, strengthens and refines its governance policies, struktur, serta proses tata kelola dengan mengacu structures, and processes in accordance with pada ketentuan peraturan perundang-undangan applicable laws and regulations, regulatory yang berlaku, pedoman regulator, serta praktik guidelines, including national and international terbaik di tingkat nasional maupun internasional. best practices. These efforts aim to ensure that all Upaya tersebut ditujukan untuk memastikan business activities are conducted transparently, seluruh kegiatan usaha dilaksanakan secara accountably, responsibly, and in line with the transparan, akuntabel, bertanggung jawab, dan principle of prudence. selaras dengan prinsip kehati-hatian. Sebagai entitas yang beroperasi dalam industri As an entity operating in the highly regulated perbankan yang diatur secara ketat, BNC juga banking industry, BNC is also committed berkomitmen untuk menginternalisasikan prinsip- to incorporating GCG principles into every prinsip GCG ke dalam setiap aktivitas operasional operational activity and decision-making dan pengambilan keputusan. Perseroan meyakini process. The Company believes that consistent bahwa penerapan tata kelola yang konsisten and sustainable implementation of corporate dan berkesinambungan merupakan prasyaratan governance is a key prerequisite in achieving utama bagi terwujudnya kegiatan usaha yang sound business operations that comply with sehat, patuh terhadap regulasi, serta menjunjung regulations and uphold ethical standards. tinggi standar etika. Pada akhirnya, penguatan Ultimately, the strengthening of GCG practices is praktik GCG diharapkan dapat mendorong expected to drive improvements in the Company’s peningkatan kinerja Perseroan sekaligus performance while reinforcing stakeholder trust. memperkokoh kepercayaan para pemangku kepentingan. 322 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tata Kelola Perusahaan
Corporate Governance
Landasan Hukum Kebijakan Tata Kelola
Legal Basis of Governance Policies
Dalam menerapkan prinsip-prinsip GCG, In applying GCG principles, the Company refers
Perseroan berpedoman pada berbagai ketentuan to various applicable laws and regulations in
hukum dan regulasi yang berlaku di Indonesia, Indonesia, including:
antara lain:
1. Undang-undang Republik Indonesia Nomor 10 1. Indonesian Law No. 10 of 1998 concerning
tahun 1998 tentang Perubahan atas Undang- Amendments to Law No. 7 of 1992 regarding
undang No 7 tahun 1992 tentang Perbankan. Banking.
2. Undang-undang Republik Indonesia Nomor 2. Indonesian Law No. 40 of 2007 concerning
40 tahun 2007 tentang Perseroan Terbatas. Limited Liability Companies.
3. Peraturan Pemerintah Republik Indonesia 3. Government Regulation of the Republic of
Nomor 29 Tahun 1999 tentang Pembelian Indonesia No. 29 of 1999 concerning the
Saham Bank Umum. Purchase of Commercial Bank Shares.
4. Peraturan Otoritas Jasa Keuangan Nomor 35/ 4. Financial Services Authority Regulation No. 35/
POJK.04/2014 tentang Sekretaris Perusahaan POJK.04/2014 concerning Corporate Secretaries
Emiten atau Perusahaan Publik. of Issuers or Public Companies.
5. Peraturan Otoritas Jasa Keuangan Nomor 34/ 5. Financial Services Authority Regulation No.
POJK.04/2014 tentang Komite Nominasi dan 34/POJK.04/2014 concerning Nomination and
Remunerasi Emiten atau Perusahaan Publik. Remuneration Committees of Issuers or Public
Companies.
6. Peraturan Otoritas Jasa Keuangan Nomor 6. Financial Services Authority Regulation No. 33/
33/POJK.04/2014 tentang Direksi dan Dewan POJK.04/2014 concerning Boards of Directors
Komisaris Emiten atau Perusahaan Publik. and Boards of Commissioners of Issuers or
Public Companies.
7. Peraturan Otoritas Jasa Keuangan Nomor 7. Financial Services Authority Regulation No. 55/
55/POJK.04/2015 tentang Pembentukan dan POJK.04/2015 concerning the Establishment
Pedoman Pelaksanaan Kerja Komite Audit. and Implementation Guidelines of Audit
Committees.
8. Peraturan Otoritas Jasa Keuangan Nomor 45/ 8. Financial Services Authority Regulation No.
POJK.03/2015 tentang Penerapan Tata Kelola 45/POJK.03/2015 concerning Governance
dalam Pemberian Remunerasi bagi Bank Implementation in Providing Remuneration
Umum. for Commercial Banks.
9. Peraturan Otoritas Jasa Keuangan Nomor 8/ 9. Financial Services Authority Regulation No. 8/
POJK.04/2015 tentang Situs Web Emiten atau POJK.04/2015 concerning Websites of Issuers
Perusahaan Publik. or Public Companies.
10. Peraturan Otoritas Jasa Keuangan Nomor 10. Financial Services Authority Regulation No.
31/POJK.04/2015 tentang Keterbukaan atas 31/POJK.04/2015 concerning Disclosure of
Informasi atau Fakta Material oleh Emiten atau Information or Material Facts by Issuers or
Perusahaan Publik. Public Companies.
11. Peraturan Otoritas Jasa Keuangan Nomor 11. Financial Services Authority Regulation No. 56/
56/POJK.04/2015 tentang Pembentukan dan POJK.04/2015 concerning the Establishment
Pedoman Penyusunan Piagam Unit Audit and Guidelines for the Preparatio of Internal
Internal. Audit Unit Charter.
12. Peraturan Otoritas Jasa Keuangan Nomor 56/ 12. Financial Services Authority Regulation No.
POJK.03/2016 tentang Kepemilikan Saham Bank 56/POJK.03/2016 concerning Ownership of
Umum. Commercial Bank Shares.
13. Peraturan Otoritas Jasa Keuangan Nomor 27/ 13. Financial Services Authority Regulation No.
POJK.03/2016 tentang Penilaian Kemampuan 27/POJK.03/2016 concerning Fit and Proper
dan Kepatutan Bagi Pihak Utama Lembaga Assessment for Key Persons in Financial
Jasa Keuangan. Services Institutions.
14. Peraturan Otoritas Jasa Keuangan Nomor 18/ 14. Financial Services Authority Regulation No. 18/
POJK.03/2016 tentang Penerapan Manajemen POJK.03/2016 concerning Risk Management
Risiko Bagi Bank Umum. Implementation for Commercial Banks.
15. Peraturan Otoritas Jasa Keuangan Nomor 5/ 15. Financial Services Authority Regulation No. 5/
POJK.03/2016 tentang Rencana Bisnis Bank. POJK.03/2016 concerning Bank Business Plans.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 323
Page 324
16. Peraturan Otoritas Jasa Keuangan Nomor 16. Financial Services Authority Regulation No. 46/
46/POJK.03/2017 tentang Pelaksanaan Fungsi POJK.03/2017 concerning Implementation of
Kepatuhan Bank Umum. Compliance Function for Commercial Banks.
17. Peraturan Otoritas Jasa Keuangan Nomor 17. Financial Services Authority Regulation No. 32/
32/POJK.03/2018 tentang Batas Maksimum POJK.03/2018 concerning Legal Lending Limits
Pemberian Kredit Dan Penyediaan Dana Besar and Provision of Large Funds for Commercial
Bagi Bank Umum. Banks.
18. Peraturan Otoritas Jasa Keuangan Nomor 18. Financial Services Authority Regulation No. 38/
38/POJK.03/2019 tentang Perubahan atas POJK.03/2019 concerning Amendments to OJK
Peraturan Otoritas Jasa Keuangan Nomor Regulation No. 32/POJK.03/2018 regarding Legal
32/POJK.03/2018 tentang Batas Maksimum Lending Limits and Provision of Large Funds for
Pemberian Kredit dan Penyediaan Dana Besar Commercial Banks.
Bagi Bank Umum.
19. Peraturan Otoritas Jasa Keuangan No. 1/ 19. Financial Services Authority Regulation No. 1/
POJK.03/2019 tentang Penerapan Fungsi Audit POJK.03/2019 concerning Implementation of
Intern pada Bank Umum. Internal Audit Functions in Commercial Banks.
20. Peraturan Otoritas Jasa Keuangan Nomor 20. Financial Services Authority Regulation No.
23/POJK.01/2019 tentang perubahan atas 23/POJK.01/2019 concerning amendments
Peraturan Otoritas Jasa Keuangan Nomor 12/ to OJK Regulation Number 12/POJK.01/2017
POJK.01/2017 tentang Penerapan Program Anti regarding the Implementation of Anti-Bribery
Pencucian Uang dan Pencegahan Pendanaan and Counter-Terrorism Financing Program in
Terorisme di Sektor Jasa Keuangan. Financial Services Sector.
21. Peraturan Otoritas Jasa Keuangan Nomor 21. Financial Services Authority Regulation No.
15/POJK.04/2020 tentang Rencana dan 15/POJK.04/2020 concerning Planning and
Penyelenggaraan Rapat Umum Pemegang Implementation of General Meetings of
Saham Perusahaan Terbuka. Shareholders of Public Companies.
22. Peraturan Otoritas Jasa Keuangan Nomor 27/ 22. Financial Services Authority Regulation No. 27/
POJK.04/2020 tentang Saham Bonus. POJK.04/2020 concerning Bonus Shares.
23. Peraturan Otoritas Jasa Keuangan Nomor 12/ 23. Financial Services Authority Regulation No. 12/
POJK.03/2021 tentang Bank Umum. POJK.03/2021 concerning Commercial Banks.
24. Peraturan Otoritas Jasa Keuangan Nomor 13/ 24. Financial Services Authority Regulation No. 13/
POJK.03/2021 tentang Penyelenggaraan Produk POJK.03/2021 concerning the Implementation
Bank Umum. of Commercial Bank Products.
25. Peraturan Otoritas Jasa Keuangan Nomor 17 25. Financial Services Authority Regulation No.
Tahun 2023 tentang Penerapan Tata Kelola 17 of 2023 concerning Implementation of
Bagi Bank Umum. Governance for Commercial Banks.
26. Peraturan Otoritas Jasa Keuangan Republik 26. Financial Services Authority Regulation No. 9 of
Indonesia Nomor 9 Tahun 2023 tentang 2023 concerning the Use of Public Accountants
Penggunaan Jasa Akuntan Publik Dan Kantor and Public Accounting Firms in Financial
Akuntan Publik Dalam Kegiatan Jasa Keuangan. Services Activities.
27. Peraturan Otoritas Jasa Keuangan Nomor 8 27. Financial Services Authority Regulation No.
Tahun 2023 tentang Penerapan Program Anti 8 of 2023 concerning the Implementation of
Pencucian Uang, Pencegahan Pendanaan Anti-Money Laundering, Counter-Terrorism
Terorisme dan Pencegahan Pendanaan Financing, and Counter-Proliferation Financing
Proliferasi Senjata Pemusnah Massal Di Sektor of Mass Destruction Weapons in the Financial
Jasa Keuangan. Services Sector.
28. Peraturan Otoritas Jasa Keuangan Nomor 4 28. Financial Services Authority Regulation No. 4
Tahun 2024 Laporan Kepemilikan atau Setiap of 2024 concerning Reports of Ownership or
Perubahan Kepemilikan Saham Perusahaan Any Changes in Share Ownership of Public
Terbuka dan Aktivitas Menjaminkan Saham Companies and Activities Involving the
Perusahaan Terbuka. Pledging of Shares of Public Companies.
29. Peraturan Otoritas Jasa Keuangan Nomor 29. Financial Services Authority Regulation No.
45 Tahun 2024 tentang Pengembangan Dan 45 of 2024 concerning the Development and
Penguatan Emiten Dan Perusahaan Publik. Strengthening of Issuers and Public Companies.
30. Peraturan Otoritas Jasa Keuangan Nomor 14 30. Financial Services Authority Regulation No. 14
Tahun 2025 tentang Pelaksanaan Rapat Umum of 2025 concerning the Conduct of General
Pemegang Saham, Rapat Umum Pemegang Meetings of Shareholders, General Meetings of
Obligasi, dan Rapat Umum Pemegang Sukuk Bondholders, and General Meetings of Sukuk
Secara Elektronik. Holders Electronically.
324 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tata Kelola Perusahaan
Corporate Governance
31. Peraturan Otoritas Jasa Keuangan Nomor 18 31. Financial Services Authority Regulation No. 18 of
Tahun 2025 tentang Transparansi dan Publikasi 2025 concerning Transparency and Publication
Laporan Bank. of Bank Reports.
32. Surat Edaran Otoritas Jasa Keuangan Nomor 32. Financial Services Authority Circular Letter No.
32/SEOJK.04/2015 tentang Tata Kelola 32/SEOJK.04/2015 concerning Governance of
Perusahaan Terbuka. Public Companies.
33. Surat Edaran Otoritas Jasa Keuangan Nomor 33. Financial Services Authority Circular Letter No.
40/SEOJK.03/2016 tentang Penerapan Tata 40/SEOJK.03/2016 concerning Governance
Kelola dalam Pemberian Remunerasi bagi Implementation in Providing Remuneration
Bank Umum. for Commercial Banks.
34. Surat Edaran Otoritas Jasa Keuangan Nomor 14/ 34. Financial Services Authority Circular Letter No.
SEOJK.03/2025 tentang Penerapan Tata Kelola 14/SEOJK.03/2025 concerning Governance
Bagi Bank Umum. Implementation for Commercial Banks.
35. Surat Edaran Otoritas Jasa Keuangan Nomor 35. Financial Services Authority Circular Letter No. 35/
35/SEOJK.03/2017 tentang Pedoman Standar SEOJK.03/2017 concerning Internal Control System
Sistem Pengendalian Intern Bagi Bank Umum. Standard Guidelines for Commercial Banks.
36. Surat Edaran Otoritas Jasa Keuangan Nomor 36. Financial Services Authority Circular Letter No.
12/SEOJK.03/2017 tentang Kepemilikan Saham 12/SEOJK.03/2017 concerning Ownership of
Bank Umum. Commercial Bank Shares.
37. Surat Edaran Otoritas Jasa Keuangan Nomor 37. Financial Services Authority Circular Letter
32/SEOJK.03/2017 tentang Penerapan Program No. 32/SEOJK.03/2017 concerning the
Anti Pencucian Uang dan Pencegahan Implementation of Anti-Money Laundering
Pendanaan Terorisme di Sektor Perbankan. and Counter-Terrorism Financing Programs
in the Banking Sector.
38. Surat Edaran Otoritas Jasa Keuangan Nomor 38. Financial Services Authority Circular Letter No.
12/SEOJK.03/2021 tentang Rencana Bisnis Bank. 12/SEOJK.03/2021 concerning Bank Business
Plans.
Prinsip Tata Kelola Perusahaan
Corporate Governance Principles
Bagi Perseroan, penerapan GCG tidak semata- For the Company, the implementation of GCG is
mata dilakukan untuk memenuhi kewajiban more than just fulfilling regulatory obligations.
regulasi. Lebih dari itu, GCG diposisikan sebagai GCG is positioned as a core value that underpins
nilai dasar yang menjiwai seluruh aktivitas all daily operational activities. The Company
operasional sehari-hari. Perseroan meyakini believes that strong governance is a key factor
bahwa tata kelola yang kuat merupakan faktor in improving performance, ensuring business
kunci dalam meningkatkan kinerja, menjaga sustainability, and strengthening competitiveness
keberlanjutan usaha, serta memperkuat daya in the banking industry.
saing di industri perbankan.
Oleh karena itu, BNC secara berkelanjutan Therefore, BNC continuously strengthens the
melakukan penguatan kualitas penerapan GCG quality of its GCG implementation by referring
dengan mengacu pada praktik terbaik (best to best practices, particularly those relevant to the
practices), khususnya yang relevan dengan sektor banking sector. In line with this commitment, the
perbankan. Sejalan dengan komitmen tersebut, Company has adopted the governance pillars as
sejak tahun 2023 Perseroan telah mengadopsi outlined in the General Guidelines for Indonesian
pilar-pilar governansi sebagaimana tercantum Corporate Governance (PUGKI) published by the
dalam Pedoman Umum Governansi Korporat National Committee on Governance Policy (KNKG)
Indonesia (PUGKI) yang diterbitkan oleh Komite in 2021, as follows:
Nasional Kebijakan Governance (KNKG) pada
tahun 2021, yaitu:
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 325
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Pilar Tata Kelola Definisi
Governance Pillar Definition
Perilaku Beretika Dalam melaksanakan kegiatannya, Perseroan senantiasa mengedepankan kejujuran,
Ethical Conduct memperlakukan semua pihak dengan hormat (respect), memenuhi komitmen,
membangun serta menjaga nilai-nilai moral dan kepercayaan secara konsisten.
Perseroan memperhatikan kepentingan pemegang saham dan pemangku kepentingan
lainnya berdasarkan asas kewajaran dan kesetaraan (fairness) dan dikelola secara
independen sehingga masing-masing organ perusahaan tidak saling mendominasi
dan tidak dapat diintervensi oleh pihak lain.
In conducting its activities, the Company consistently upholds honesty, treats all
parties with respect, honors its commitments, and continuously builds and maintains
moral values and trust. The Company prioritizes the interests of shareholders and
other stakeholders based on the principles of fairness and equity, and is managed
independently so that no corporate organ dominates or is subject to interference from
others.
Akuntabilitas Perseroan dapat mempertanggungjawabkan kinerjanya secara transparan dan wajar.
Accountability Untuk itu Perseroan harus dikelola secara benar, terukur dan sesuai dengan kepentingan
Perseroan dengan tetap memperhitungkan kepentingan pemegang saham dan
pemangku kepentingan. Akuntabilitas merupakan prasyarat yang diperlukan untuk
mencapai kinerja yang berkelanjutan.
The Company is able to account for its performance in a transparent and fair manner.
To achieve this, the Company must be managed properly, measurably, and in
alignment with the Company’s interests while also considering those of shareholders
and stakeholders. Accountability is a critical prerequisite for achieving sustainable
performance.
Transparansi Untuk menjaga objektivitas dalam menjalankan bisnis, korporasi menyediakan
Transparency informasi yang material dan relevan dengan cara yang mudah diakses dan dipahami
oleh pemangku kepentingan. Perseroan mengambil inisiatif untuk mengungkapkan
tidak hanya masalah yang disyaratkan oleh peraturan perundang-undangan, tetapi
juga hal yang penting untuk pengambilan keputusan oleh pemegang saham, kreditur
dan pemangku kepentingan lainnya
To maintain objectivity in business operations, the Company provides material
and relevant information that is accessible and understandable to stakeholders.
The Company takes the initiative to disclose not only matters required by laws and
regulations, but also other important information needed for decision-making by
shareholders, creditors, and
stakeholders.
Keberlanjutan Perseroan mematuhi peraturan perundang-undangan serta berkomitmen
Sustainability melaksanakan tanggung jawab terhadap masyarakat dan lingkungan agar
berkontribusi pada pembangunan berkelanjutan melalui kerja sama dengan semua
pemangku kepentingan terkait untuk meningkatkan kehidupan mereka dengan cara
yang selaras dengan kepentingan bisnis dan agenda pembangunan berkelanjutan.
The Company complies with all applicable laws and is committed to fulfilling its
responsibilities to society and the environment. This commitment supports sustainable
development through collaboration with relevant stakeholders to improve livelihoods in
a manner aligned with business interests and sustainable development goals.
Di samping implementasi empat pilar tata kelola, Besides implementing the four pillars of
Perseroan secara konsisten mengadopsi delapan corporate governance, the Company consistently
prinsip Good Corporate Governance (GCG) yang adheres to the eight principles of Good
menjadi fondasi dalam menjamin pemenuhan Corporate Governance (GCG), which serve as
hak-hak pemegang saham dan pemangku a foundation in ensuring the fulfillment of the
kepentingan. Prinsip-prinsip ini juga mengatur rights of shareholders and stakeholders. These
kerangka dasar pengelolaan serta mekanisme principles also govern the basic framework for
pengawasan terhadap jalannya korporasi di management and the oversight mechanisms for
Indonesia, termasuk di dalamnya penerapan corporate operations in Indonesia, including the
etika bisnis, pengelolaan risiko, dan keterbukaan application of business ethics, risk management,
informasi. Untuk memastikan penerapan yang and information disclosure. To ensure effective
efektif dan terstruktur, kedelapan prinsip GCG and structured implementation, these eight GCG
tersebut dikelompokkan ke dalam tiga kategori principles are classified into three main categories
utama prinsip tata kelola. of governance principles.
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Tata Kelola Perusahaan
Corporate Governance
Prinsip Definisi Penjelasan
Principle Definition Description
Prinsip 1: Direksi dan Dewan Komisaris Prinsip 1 berkaitan dengan peran dan
Peran dan Tanggung menjalankan peran dan tanggung tanggung jawab Direksi dalam melakukan
Jawab Direksi dan Dewan jawabnya secara independen pengelolaan Perseroan serta peran dan
Komisaris untuk menciptakan nilai yang tanggung jawab Dewan Komisaris dalam
berkelanjutan untuk kepentingan melakukan pengawasan atas pengelolaan
Principle 1: terbaik jangka panjang Perseroan Perseroan oleh Direksi. Di samping itu,
Role and Responsibilities dan pemegang saham, dengan Prinsip ini mengatur penilaian kinerja Direksi
of the Board of mempertimbangkan kepentingan dan Dewan Komisaris dan anggotanya
Directors and Board of para pemangku kepentingan. masing-masing, penanganan benturan
Commissioners kepentingan yang terjadi pada anggota
The Board of Directors and the Board Direksi dan anggota Dewan Komisaris, serta
of Commissioners carry out their peningkatan kompetensi anggota Direksi
respective roles and responsibilities dan anggota Dewan Komisaris.
independently to create sustainable
value in the best long-term interests This principle relates to the roles and
of the Company and its shareholders, responsibilities of the Board of Directors in
while considering the interests of managing the Company, and the roles and
other stakeholders. responsibilities of the Board of Commissioners
in supervising such management. It also
covers the performance evaluation of each
member of the Board of Directors and Board
of Commissioners, handling conflicts of
interest involving members of both boards,
and enhancing their competencies.
Prinsip 2: Anggota Direksi dan anggota Dewan Prinsip 2 mengharuskan pemilihan dan
Komposisi dan Komisaris dipilih dan ditetapkan penetapan anggota Direksi dan anggota
Remunerasi Direksi dan sedemikian rupa sehingga komposisi Dewan Komisaris dilakukan sedemikian
Dewan Komisaris Direksi sebagai organ pengelolaan rupa sehingga Direksi dan Dewan
dan komposisi Dewan Komisaris Komisaris masing-masing sebaga organ
Principle 2: sebagai organ pengawasan adalah pengelolaan dan pengawasan memiliki
Composition and beragam dan masing-masing terdiri komposisi anggota dengan pengetahuan,
Remuneration of the dari para Direktur dan Komisaris yang kemampuan, dan keahlian yang dibutuhkan
Board of Directors and memiliki komitmen, pengetahuan, sesuai dengan perannya masing-masing.
Board of Commissioners kemampuan, pengalaman, dan Di samping itu, Prinsip ini menekankan
keahlian yang dibutuhkan untuk pentingnya kebijakan remunerasi untuk
memenuhi secara tepat peran mendorong anggota Direksi dan anggota
pengelolaan Direksi dan peran Dewan Komisaris mengutamakan
pengawasan Dewan Komisaris. kepentingan jangka panjang Perseroan
berdasarkan prinsip keberlanjutan, serta
Members of the Board of Director mengharuskan pengungkapan kebijakan
and Board of Commissioners are dan informasi remunerasi yang diterima
selected and appointed so that the oleh Direksi dan Dewan Komisaris secara
composition of each governing body transparan dan akuntabel.
is diverse and consists of individuals
with the commitment, knowledge, This principle requires that the selection and
skills, experience, and expertise appointment of board members ensure an
needed to fulfill their respective appropriate mix of skills and expertise aligned
management and supervisory roles with each board’s role. It also emphasizes the
effectively importance of remuneration policies that
encourage long-term Company interests
based on sustainability principles, with
transparent and accountable disclosure of
the remuneration received by both boards.
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Prinsip Definisi Penjelasan
Principle Definition Description
Prinsip 3: Direksi dan Dewan Komisaris memiliki Prinsip 3 menekankan pentingnya
Hubungan Kerja antara hubungan kerja yang erat, terbuka, hubungan kerja yang erat, terbuka,
Direksi dan Dewan konstruktif, profesional, dan saling konstruktif, profesional, saling percaya
Komisaris percaya untuk kepentingan terbaik antara Direksi dan Dewan Komisaris dalam
korporasi. mencapai kepentingan terbaik Perseroan.
Principle 3: Prinsip 3 ini juga mengatur perlunya Dewan
Working Relationship The Board of Directors and the Board Komisaris mengakses informasi yang
between the Board of of Commissioners maintain a close, lengkap serta pentingnya anggota Direksi
Directors and the Board of open, constructive, professional, dan Dewan Komisaris memahami implikasi
Commissioners and mutually trusting working struktur kepemilikan korporasi terhadap
relationship for the best interest of pelaksanaan perannya.
the Company
This principle stresses the importance of
professional and cooperative relationships
between the two boards. It also includes the
need for the Board of Commissioners to have
access to complete information and for
both boards to understand the implications
of the Company’s ownership structure on
the execution of their respective roles
Prinsip 4: Perseroan memiliki komitmen Prinsip 4 mengharuskan Perseroan
Perilaku Etis untuk bertindak secara etis dan membuat pernyataan secara berkala
bertanggung jawab, menegakkan tentang komitmen Perseroan tidak hanya
Principle 4: nilai-nilai dan budaya organisasi. mematuhi peraturan perundangundangan
Ethical Conduct yang berlaku, namun juga komitmen untuk
The Company is committed to acting bertindak etis dan bertanggung jawab.
ethically and responsibly, upholding This principle requires the Company to
organizational values and culture. regularly declare its commitment not
only to comply with applicable laws and
regulations, but also to act in an ethical and
responsible manner.
Prinsip 5: Perseroan menjalankan praktik Prinsip 5 mengharuskan Direksi untuk
Manajemen Risiko, tata kelola perusahaan yang mengimplementasikan tata kelola, sistem
Pengendalian Internal terintegrasi dengan penerapan pengendalian internal dan manajemen
dan Kepatuhan sistem pengendalian internal dan risiko, dan sistem manajemen kepatuhan
manajemen risiko, serta sistem secara terintegrasi sebagai bagian dari
Principle5: manajemen kepatuhan yang strategi, perangkat manajemen, dan praktik
Risk Management, efektif dalam rangka mendukung yang dijalankan Perseroan dalam berbisnis
Internal pencapaian sasaran, visi, misi, secara bertanggung jawab (responsible
Control, and Compliance tujuan, maupun target kinerja business) sebagai warga korporat yang baik
korporat dalam menjalankan bisnis (good corporate citizen). Dewan Komisaris
secara berintegritas. memantau dan menyampaikan masukan
terhadap efektivitas penerapan tata
The Company integrates governance kelola, sistem pengendalian internal dan
practices with an effective internal manajemen risiko, dan sistem manajemen
control system, risk management, kepatuhan Perseroan yang dilaksanakan
and compliance management secara terintegrasi oleh Direksi.
system to support the achievement
of corporate goals, vision, mission, This principle requires the Board of Directors
and performance targets with to implement governance, internal controls,
integrity risk management, and compliance
systems as part of the Company’s strategy
and business practices. The Board of
Commissioners monitors and provides
feedback on the effectiveness of these
systems
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Tata Kelola Perusahaan
Corporate Governance
Prinsip Definisi Penjelasan
Principle Definition Description
Prinsip 6: Perseroan membuat pengungkapan Prinsip 6 mengharuskan Perseroan untuk
Pengungkapan dan yang akurat dan tepat waktu memiliki kerangka tata kelola yang mampu
Transparansi mengenai semua hal yang material memberikan keyakinan yang dapat
tentang Perseroan. menghasilkan pengungkapan yang akurat
Principle 6: dan tepat waktu mengenai semua hal yang
Principle Disclosure and The Company makes accurate and material tentang Perseroan, yang meliputi
Transparency timely disclosures of all material kondisi dan kinerja keuangan, kepemilikan
matters atas korporasi, dan tata kelola perusahaan
yang baik.
This principle mandates that the Company
establish a governance framework that
ensures accurate and timely disclosure
of material matters, including financial
performance, ownership structure, and
governance practices
Prinsip 7: Perseroan melindungi dan Prinsip 7 menjelaskan mengenai pemenuhan
Hak-hak Pemegang memfasilitasi pelaksanaan hak hak pemegang saham dan perlakuan adil
Saham pemegang saham dan memastikan bagi pemegang saham, bagaimana cara
perlakuan yang adil terhadap kerja sama aktif antara Perseroan dengan
Principle 7: pemegang saham, termasuk pemegang sahamnya dilaksanakan serta
Shareholder’ Rights pemegang saham minoritas. pelaksanaan sebagian hak pemegang
Semua pemegang saham memiliki saham secara efektif melalui RUPS.
kesempatan untuk mendapatkan
ganti rugi yang efektif atas This principle addresses the fulfillment
pelanggaran hakhak mereka. and fair treatment of shareholders’ rights,
outlines how the Company actively engages
The Company protects and facilitates with shareholders, and supports the effective
shareholders’ rights and ensures exercise of shareholder rights through the
fair treatment for all shareholders, General Meeting of Shareholders (GMS).
including minority shareholders.
All shareholders have access to
effective remedies in case of rights
violations
Prinsip 8: Perseroan mengakui hak-hak Prinsip 8 menjelaskan peran Direksi dan
Hak Pemangku pemangku kepentingan yang Dewan Komisaris mengintegrasikan
Kepentingan ditetapkan dalam peraturan aspek keberlanjutan dalam model
perundang-undangan yang bisnis bank, melaksanakan pelibatan
Principle 8: berlaku atau suatu perjanjian yang pemangku kepentingan, serta memastikan
Stakeholders’ Rights disepakati oleh Perseroan dan perlindungan terhadap hak-hak para
mendorong kerja sama aktif dengan pemangku kepentingan. Dewan Komisaris
pemangku kepentingan dalam memantau pengintegrasian semua aspek
menciptakan kekayaan, lapangan tersebut di atas yang dilakukan oleh Direksi.
kerja, dan keberlanjutan usaha yang
sehat secara finansial. This principle describes how the Board of
Directors and Board of Commissioners
The Company acknowledges the integrate sustainability aspects into the
rights of stakeholders as defined business model, engage stakeholders, and
by applicable laws or agreements ensure the protection of stakeholder rights.
and promotes active cooperation The Board of Commissioners monitors the
with stakeholders to create value, implementation of these aspects by the
employment, and financially Board of Directors.
sustainable operations.
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Struktur Tata Kelola Perseroan
Corporate Governane Structure
Berpedoman pada Undang-Undang Nomor Referring to Law No. 40 of 2007 on Limited Liability
40 Tahun 2007 tentang Perseroan Terbatas, Companies, the Company has established a
Perseroan menetapkan kerangka tata kelola yang governance framework that ensures clarity
memastikan adanya kejelasan fungsi, pembagian regarding the functions, division of authority
kewenangan dan tanggung jawab, mekanisme and responsibilities, working mechanisms,
kerja, proses pengambilan keputusan, serta sistem decision-making processes, and integrated
pelaporan yang terintegrasi di seluruh organ reporting system across all of the Company’s
Perseroan. Kerangka tersebut dirancang untuk organs. This framework is designed to support the
mendukung proses pengelolaan perusahaan effectiveness, accountability, and transparency
yang efektif, akuntabel, dan transparan. of the Company’s management processes.
Struktur tata kelola Perseroan meliputi Rapat The Company’s governance structure comprises
Umum Pemegang Saham (RUPS) sebagai organ the General Meeting of Shareholders (GMS) as
dengan kewenangan tertinggi, Dewan Komisaris the highest organ; the Board of Commissioners,
yang menjalankan fungsi pengawasan serta which performs supervisory functions and
pemberian nasihat kepada Direksi, dan Direksi provides advice to the Board of Directors; and
yang bertanggung jawab atas pengurusan the Board of Directors, which is responsible for the
serta kegiatan operasional Perseroan. Dalam management and operational activities of the
melaksanakan tugasnya, Dewan Komisaris Company. In carrying out its duties, the Board of
didukung oleh organ pendukung sesuai ketentuan Commissioners is assisted by supporting organs
yang berlaku, sementara Direksi dibantu oleh as required by applicable regulations, while the
komite serta unit kerja yang disusun sesuai Board of Directors is supported by committees
dengan struktur organisasi yang berlaku. and work units established in accordance with
the applicable organizational structure.
Adapun gambaran menyeluruh mengenai A comprehensive overview of the corporate
struktur tata kelola perusahaan disajikan dalam governance structure is presented in the following
bagan berikut: chart:
RUPS Dewan Komisaris Direksi
GMS Board of Commissioners Board of Directors
Organ Organ Pendukung l Supporting Organs
Komite Dewan
Komite Direksi
Komisaris Manajemen Risiko
Board of Directors
Board of Commissioners Risk Management
Committee
Committee
Kepatuhan
Compliance
Internal Audit Sekretaris Perusahaan
Internal Audit Audit Eksternal Corporate Secretary
Eksternal Audit
Kebijakan Perusahaan dan Regulator
Company Policy and Regulator
Implementasi GCG
GCG Implementation
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Tata Kelola Perusahaan
Corporate Governance
Pemegang Saham
Shareholders
Pemegang Saham merupakan individu atau Shareholders are individuals or legal entities
badan hukum yang secara sah memiliki satu that legally own one or more shares of the
atau lebih saham Perseroan dan karenanya Company and are therefore entitled to exercise
berhak untuk menjalankan hak-hak yang melekat the rights associated with their share ownership in
pada kepemilikan saham tersebut sesuai dengan accordance with applicable laws. The Company
ketentuan hukum yang berlaku. Perseroan consistently strives to protect the interests of all
senantiasa berupaya melindungi kepentingan shareholders fairly and equally based on the
seluruh pemegang saham secara adil dan setara Articles of Association, internal policies within
dengan berlandaskan Anggaran Dasar, kebijakan the Company’s policy hierarchy, as well as the
internal dalam hierarki kebijakan Perseroan, serta applicable laws and regulations in Indonesia.
peraturan perundang-undangan yang berlaku
di Indonesia.
Hak dan Kewajiban Pemegang Saham Shareholders’ Rights and Obligations
Sejalan dengan POJK 17 Tahun 2023 dan SEOJK No. In accordance with POJK No. 17 of 2023 and
14/SEOJK.03/2025 tentang Penerapan Tata Kelola SEOJK No. 14/SEOJK.03/2025 regarding the
bagi Bank Umum, pemegang saham Perseroan Implementation of Corporate Governance for
memiliki peran dalam mendukung terlaksananya Commercial Banks, the Company’s shareholders
kegiatan usaha Perseroan yang sehat dan are responsible for supporting the realization
menjaga kesinambungan usaha Perseroan. of the Company’s sound business operations
Undang-Undang Nomor 40 Tahun 2007 tentang and ensuring the continuity of the Company’s
Perseroan Terbatas mengatur bahwa pemegang business. Law No. 40 of 2007 on Limited Liability
saham memiliki hak untuk memberikan suara Companies stipulates that shareholders have
dalam pengambilan keputusan tertentu yang the right to vote on certain decisions related to
berkaitan dengan Perseroan, serta memiliki the Company, as well as the opportunity to be
kesempatan untuk dipilih sebagai anggota Direksi elected as members of the Board of Directors
sesuai dengan ketentuan yang berlaku. Selain in accordance with applicable regulations. In
itu, pemegang saham juga memiliki hak-hak addition, shareholders also have the following
sebagai berikut: rights:
1. Menghadiri RUPS, baik secara langsung 1. Attend the GMS, either in person or by proxy,
maupun melalui kuasa, menyampaikan express views on the GMS agenda, and
pandangan atas agenda RUPS, ser ta participate in the decision-making process
berpartisipasi dalam proses pengambilan in proportion to the number of shares held;
keputusan sesuai dengan jumlah saham yang
dimiliki;
2. Memperoleh informasi yang akurat, memadai, 2. Receive accurate, adequate, and timely
dan tepat waktu terkait Perseroan sepanjang information regarding the Company, as long
relevan dengan agenda RUPS dan tidak as it is relevant to the GMS agenda and does
bertentangan dengan kepentingan Perseroan, not conflict with the Company’s interests, to
guna mendukung pengambilan keputusan support responsible decision-making;
yang bertanggung jawab;
3. Mengajukan usulan mata acara RUPS sesuai 3. Submit proposals for GMS agenda items in
dengan ketentuan yang berlaku; accordance with applicable regulations;
4. Mengusulkan calon anggota Dewan Komisaris 4. Nominate candidates for the Board of
dan/atau Direksi; Commissioners and/or the Board of Directors;
5. Memperoleh pembayaran dividen sesuai 5. Receive dividend payments in accordance
dengan prosedur dan ketentuan yang berlaku; with applicable procedures and regulations;
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6. Menjalankan hak dan/atau kewenangan 6. Exercise other rights and/or authorities as
lainnya sebagaimana diatur dalam Anggaran stipulated in the Articles of Association and
Dasar dan peraturan perundang-undangan, applicable laws and regulations, including
termasuk dalam hal persetujuan penambahan regarding approval of capital increases,
modal, perubahan Anggaran Dasar, serta amendments to the Articles of Association,
pengalihan sebagian atau seluruh kekayaan and the transfer of part or all of the Company’s
Perseroan yang berimplikasi pada penjualan assets that implies the sale of the company.
perusahaan.
In addition to these rights, shareholders also have
Di samping hak-hak tersebut, pemegang saham the following responsibilities, among others:
juga memiliki tanggung jawab, antara lain:
1. Complying with the provisions of the
1. Mematuhi ketentuan Anggaran Dasar Company’s Articles of Association and
Perseroan serta peraturan perundang- applicable laws and regulations;
undangan yang berlaku; 2. Controlling shareholders are obligated to
2. Pemegang saham pengendali berkewajiban consider and protect the interests of minority
memperhatikan dan melindungi kepentingan shareholders and other shareholders in
pemegang saham minoritas serta pemegang accordance with applicable provisions;
saham lainnya sesuai ketentuan yang berlaku; 3. Minority shareholders are responsible for
3. Pemegang saham minoritas bertanggung exercising their rights responsibly and in
jawab untuk menggunakan haknya secara accordance with applicable laws and
bertanggung jawab dan sesuai dengan regulations as well as the Company’s Articles
peraturan perundang-undangan serta of Association.
Anggaran Dasar Perseroan.
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Tata Kelola Perusahaan
Corporate Governance
Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS)
Rap at Umum Peme gang Saham (RU PS) The General Meeting of Shareholders (GMS) is
merupakan organ tertinggi dalam struktur tata the highest organ in the Company's governance
kelola Perseroan yang memegang kewenangan structure, holding the highest authority, which is not
tertinggi dan tidak didelegasikan kepada delegated to the Board of Commissioners or the
Dewan Komisaris maupun Direksi. Melalui RUPS, Board of Directors. Through the GMS, shareholders
para pemegang saham dapat menyalurkan can exercise their rights transparently and
haknya secara transparan dan setara, termasuk equitably, including expressing their opinions and
menyampaikan pendapat serta memberikan casting votes on strategic decisions regarding the
suara dalam pengambilan keputusan strategis Company's direction and development.
yang berkaitan dengan arah dan pengembangan
Perseroan.
RUPS memiliki peran strategis dalam menetapkan The GMS has a strategic role in establishing the
kebijakan fundamental dan arah Perseroan Company’s fundamental policies and direction as
sebagaimana diatur dalam Anggaran Dasar. stipulated in the Articles of Association. In practice,
Dalam pelaksanaannya, RUPS terdiri atas RUPS the GMS consists of the Annual General Meeting
Tahunan (RUPST) dan RUPS Luar Biasa (RUPSLB). of Shareholders (AGMS) and the Extraordinary
General Meeting of Shareholders (EGMS).
RUPS 2025 2025 GMS
Sepanjang tahun 2025, Perseroan telah Throughout 2025, the Company held the GMS
menyelenggarakan RUPS sebanyak 4 (empat) four (4) times, consisting of one (1) Annual
kali, yang terdiri dari 1 (satu) kali RUPS Tahunan dan General Meeting of Shareholders and three (3)
3 (tiga) kali RUPS Luar Biasa. Rincian pelaksanaan, Extraordinary General Meetings of Shareholders.
keputusan yang dihasilkan, serta tindak lanjut Details regarding the organization, resolutions,
atas keputusan RUPST dan RUPSLB tersebut and follow-up actions on the AGMS and EGMS
selama tahun 2025 diuraikan sebagai berikut: resolutions in 2025 are outlined as follows:
RUPS Tahunan (RUPST) 27 Mei 2025
Annual GMS (AGMS) on May 27, 2025
Tanggal 27 Mei 2025
Date May 27, 2025
Waktu 14:54 WIB - 16:30 WIB
Time
Lokasi Gedung Pacific Century Place Lantai 23
Location Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, Jakarta Selatan 12190.
Pacific Century Place Building, 23rd Floor
Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, South Jakarta 12190.
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah
Quorum 54,384% atau 7.260.582.094 suara dari total 13.350.482.346 lembar saham yang
telah dikeluarkan oleh Perseroan dengan hak suara yang sah.
The Meeting was attended by the Shareholders and their proxies representing
54.384% or 7,260,582,094 votes out of a total of 13,350,482,346 shares issued by
the Company with valid voting rights.
Pimpinan RUPST Inkawan D Jusi selaku Komisaris Utama Independen
Chairman of AGMS Inkawan D Jusi as Independent President Commissioner
Kehadiran Dewan Komisaris 1. Inkawan D. Jusi
Attendance of BOC 2. Pramoda Dei Sudarmo*)
3. Kreisna Dewantara Gozali
*) Hadir melalui telekonferensi
Attended via teleconference
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Kehadiran Direksi 1. Eri Budiono
Attendance of BOD 2. Aditya Wahyu Windarwo
3. Ricko Irwanto
Pihak Independen yang Perseroan telah menunjuk pihak-pihak independen yaitu:
Melakukan Penghitungan 1. Dr. Agung Iriantoro SH.,MH. selaku Notaris Publik;
dan/atau Validasi Suara 2. PT Ficomindo Buana Registrar selaku Biro Administrasi Efek
Independent Parties untuk melakukan penghitungan dan/atau melakukan validasi suara dalam
Conducting Vote Counting RUPS.
and/or Validation
The Company has appointed the following independent parties:
1. Dr. Agung Iriantoro, S.H., M.H., as the Public Notary;
2. PT Ficomindo Buana Registrar as the Securities Administration Bureau
to perform the vote counting and/or validation of votes at the GMS.
Mekanisme pemegang Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya
saham yang mengajukan diberikan kesempatan untuk mengajukan pertanyaan dan/atau pendapat
pertanyaan dan/atau yang berhubungan dengan mata acara Rapat yang dibicarakan.
pendapat For each agenda item of the Meeting, the shareholders and/or their proxies were
Mechanism for Shareholders given the opportunity to raise questions and/or express opinions related to the
to Raise Questions and/or agenda item being discussed.
Opinions
Mekanisme pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat.
keputusan Apabila musyawarah mufakat tidak tercapai, maka dilakukan pemungutan
Decision making mechanism suara dengan cara menghitung jumlah saham yang setuju, abstain maupun
yang tidak setuju.
All resolutions were adopted by way of deliberation to reach consensus. In the
event that consensus could not be reached, voting was conducted by counting
the number of shares voting in favor, abstaining, and voting against.
Mata Acara Rapat Pertama - 27 Mei 2025
First Meeting Agenda – May 27, 2025
Mata Acara Persetujuan Laporan Tahunan termasuk pengesahan Laporan Keuangan serta
Agenda Laporan Tugas Pengawasan Dewan Komisaris untuk tahun buku yang berakhir
31 Desember 2024.
Approval of the Annual Report including the ratification of the Financial
Statements and the Board of Commissioners' Supervisory Report for the financial
year ended 31 December 2024.
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
7.221.322.752 0 39.259.342
99,46% 0,00% 0,54%
Keputusan Mata Acara 1. Menyetujui Laporan Tahunan dan mengesahkan Laporan Keuangan Tahunan
Pertama untuk Tahun Buku yang berakhir pada 31 Desember 2024 yang telah diaudit
Resolution of the First Agenda Kantor Akuntan Publik Purwantono, Sungkoro & Surja (Ernst & Young) sesuai
Laporan Nomor 00347/2.1032/AU.1/07/0242-4/1/III/2025 tanggal 24 Maret
2025 dengan opini wajar dalam semua hal yang material serta menyetujui
Laporan Pertanggung Jawaban Direksi dan Laporan Tugas Pengawasan
Dewan Komisaris.
2. Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya
("volledig acquit et decharge") kepada anggota Direksi dan Dewan Komisaris
Perseroan atas tindakan pengurusan dan pengawasan yang telah mereka
jalankan selama tahun buku 2024 sepanjang tindakan mereka tersebut
tercermin dalam Laporan Tahunan dan Laporan Keuangan Perseroan yang
berakhir pada tanggal 31 Desember 2024 tersebut, kecuali untuk perbuatan
penggelapan, penipuan dan tindak pidana lainnya.
334 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 335
Tata Kelola Perusahaan
Corporate Governance
Mata Acara Rapat Pertama - 27 Mei 2025
First Meeting Agenda – May 27, 2025
1. Approved the Company’s Annual Report and ratified the Annual Financial
Statements for the financial year ended December 31, 2024 as audited by
the Public Accounting Firm of Purwantono, Sungkoro & Surja (Ernst & Young)
in accordance with Report No. 00347/2.1032/AU.1/07/0242-4/1/III/2025 dated
March 24, 2025, with an opinion that the Financial Statements present fairly,
in all material respects, and approved the Accountability Report of the Board
of Directors and the Supervisory Duties Report of the Board of Commissioners;
2. Granted full release and discharge (“volledig acquit et decharge”) to the
members of the Board of Directors and the Board of Commissioners of the
Company for the management and supervisory actions performed during
the financial year 2024, provided that such actions are reflected in the
Company’s Annual Report and Financial Statements for the financial year
ended December 31, 2024, except for acts of embezzlement, fraud, and other
criminal offenses.
Realisasi Sudah direalisasikan
Realization Realized
Mata Acara Rapat Kedua - RUPST 27 Mei 2025
Second Meeting Agenda – AGMS May 27, 2025
Mata Acara Penetapan penggunaan laba bersih Perseroan untuk tahun buku 2024.
Agenda Determination of the Company's net profit appropriation for the financial year
2024.
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
7.220.481.652 0 40.100.442
99,54% 0,00% 0,55%
Keputusan Mata Acara Kedua Menyetujui penggunaan Laba Bersih Perseroan untuk tahun buku 2024
Resolution of the Second seluruhnya digunakan sebagai laba ditahan Perseroan
Agenda Approved the appropriation of the Company’s Net Profit for the financial year
2024 in its entirety to retained earnings.
Realisasi Sudah direalisasikan
Realization Realized
Mata Acara Rapat Ketiga - 27 Mei 2025
Third Meeting Agenda – May 27, 2025
Mata Acara Penunjukan Kantor Akuntan Publik untuk melakukan audit Laporan Keuangan
Agenda Perseroan untuk tahun buku 2025.
Appointment of a Public Accounting Firm to audit the Company’s Financial
Statements for the financial year 2025.
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
7.220.703.411 5.678.341 34.200.342
99,45% 0,08% 0,47%
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 335
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Mata Acara Rapat Ketiga - 27 Mei 2025
Third Meeting Agenda – May 27, 2025
Keputusan Mata Acara Ketiga 1. Menyetujui pelimpahan wewenang Rapat Umum Pemegang Saham kepada
Resolution of the Third Dewan Komisaris untuk menunjuk dan menetapkan Kantor Akuntan Publik
Agenda (KAP) guna melakukan pemeriksaan atas Laporan Keuangan Perseroan yang
akan berakhir pada 31 Desember 2025, dengan kriteria termasuk namun tidak
terbatas pada:
a. Kantor Akuntan Publik wajib memiliki izin yang masih berlaku dari Menteri;
b. Kantor Akuntan Publik wajib terdaftar dalam daftar aktif pada Otoritas
Jasa Keuangan; dan
c. Kantor Akuntan Publik merupakan pihak yang independen dan profesional
untuk mengaudit laporan keuangan Perseroan untuk tahun buku 2025;
dan dengan memperhatikan rekomendasi dari Komite Audit serta
berpedoman pada ketentuan yang diatur dalam POJK Nomor 9 Tahun 2023
tentang Penggunaan Jasa Akuntan Publik dan Kantor Akuntan Publik dalam
kegiatan Jasa Keuangan dan SEOJK No. 18/SEOJK.03/2023 tentang Tata Cara
Penggunaan Jasa Akuntan Publik dan Kantor Akuntan Publik dalam Kegiatan
Jasa Keuangan.
2. Memberi kuasa kepada Dewan Komisaris untuk menetapkan besarnya
honorarium profesional dan persyaratan lainnya yang wajar sehubungan
dengan penunjukan Kantor Akuntan Publik (KAP) tersebut.
1. Approved of the delegation of authority of the General Meeting of
Shareholders to the Board of Commissioners to appoint and determine the
Public Accounting Firm (KAP) to audit of the Company’s Financial Statements
which will end on December 31, 2025, with criteria including but not limited to:
a. The Public Accounting Firm must have a valid license from the Minister;
b. The Public Accounting Firm must be registered in the active list at the
Financial Services Authority;
c. The Public Accounting Firm is one of the big four members and;
The Public Accounting Firm is an independent and professional party to
audit the Company’s financial statements for the financial year 2025;
by considering the recommendations of the Audit Committee and guided
by the provisions stipulated in POJK No. 9 of 2023 concerning the Use of
Public Accountant Services and Public Accounting Firms in Financial Services
activities and SEOJK No. 18/SEOJK.03/2023 concerning Procedures for the
Use of Public Accountant Services and Public Accounting Firms in Financial
Services Activities.
2. Authorized the Board of Commissioners to determine the amount of
professional honorarium and other reasonable requirements in connection
with the appointment of the Public Accounting Firm (KAP).
Realisasi Sudah direalisasikan
Realization Realized
Mata Acara Rapat Keempat - RUPST 27 Mei 2025
Fourth Meeting Agenda – AGMS May 27, 2025
Mata Acara Penetapan gaji dan tunjangan Direksi Perseroan serta gaji atau honorarium dan
Agenda tunjangan Dewan Komisaris Perseroan.
Determination of salaries and benefits of the Company’s Board of Directors and
salaries or honorarium and benefits of the Company’s Board of Commissioners.
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
7.220.443.452 32.200 40.106.442
99,45% 0,00% 0,55%
336 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 337
Tata Kelola Perusahaan
Corporate Governance
Mata Acara Rapat Keempat - RUPST 27 Mei 2025
Fourth Meeting Agenda – AGMS May 27, 2025
Keputusan Mata Acara Menyetujui pelimpahan wewenang Rapat Umum Pemegang Saham kepada
Keempat Dewan Komisaris untuk menetapkan Gaji dan Tunjangan Direksi Perseroan serta
Resolution of the Fourth Gaji atau Honorarium dan Tunjangan Dewan Komisaris Perseroan.
Agenda Approved the delegation of authority of the General Meeting of Shareholders
to the Board of Commissioners to determine the Salary and Benefits of the
Company’s Board of Directors and the Salary or Honorarium and Benefits of the
Company’s Board of Commissioners.
Realisasi Sudah direalisasikan
Realization Realized
Mata Acara Rapat Kelima - RUPST 27 Mei 2025
Fifth Meeting Agenda – AGMS May 27, 2025
Mata Acara Perubahan Susunan Pengurus Perseroan
Agenda Changes in the composition of the Company's Management
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
6.807.096.656 419.285.096 34.200.342
93,75% 5,78% 0,47%
Keputusan Mata Acara Menyetujui pengangkatan Bapak Daniel Armanto untuk menjadi Direktur
Kelima Teknologi Sistem Informasi Perseroan yang akan berlaku efektif setelah
Resolution of the Fifth Agenda mendapat persetujuan dari Otoritas Jasa Keuangan atas penilaian kemampuan
dan kepatutan (fit and proper test) dan memenuhi peraturan perundang-
undangan yang berlaku, dengan periode masa jabatan 5 (lima) tahun sampai
dengan penutupan Rapat Umum Pemegang Saham Tahunan (RUPS-Tahunan)
yang akan diselenggarakan pada tahun 2030 dan dengan memperhatikan
peraturan perundang-undangan di bidang Pasar Modal, namun demikian
dengan tidak mengurangi hak Rapat Umum Pemegang Saham Perseroan untuk
memberhentikannya sewaktu-waktu sebelum masa jabatannya berakhir.
Menunjuk dan memberi kuasa dengan hak substitusi kepada Direksi Perseroan
untuk melakukan segala tindakan yang berhubungan dengan keputusan
Rapat ini, termasuk namun tidak terbatas untuk menghadap pihak berwenang,
mengadakan pembicaraan, memberi dan/atau meminta keterangan,
mengajukan permohonan pemberitahuan atas perubahan susunan
Pengurus Perseroan kepada Menteri Hukum dan Hak Asasi Manusia Republik
Indonesia maupun instansi berwenang terkait lainnya, membuat atau serta
menandatangani akta-akta dan surat-surat maupun dokumen-dokumen
lainnya yang diperlukan atau dianggap perlu, hadir di hadapan Notaris untuk
dibuatkan dan menandatangani akta pernyataan keputusan Rapat Perseroan
dan melaksanakan hal-hal lain yang harus dan/atau dapat dijalankan untuk
dapat terealisasi/terwujudnya keputusan Rapat.
Dengan demikian susunan Direksi dan anggota Dewan Komisaris Perseroan
menjadi sebagai berikut:
DIREKSI
- Direktur Utama : Eri Budiono
- Direktur Kepatuhan : Ricko Irwanto
- Direktur Bisnis : Aditya Wahyu Windarwo
- Direktur Teknologi Sistem Informasi : Daniel Armanto*)
DEWAN KOMISARIS
- Komisaris Utama Independen : Inkawan D. Jusi
- Komisaris : Kreisna Dewantara Gozali
- Komisaris Independen : Pramoda Dei Sudarmo
*) Pengangkatan Direktur Teknologi Sistem Informasi tersebut berlaku efektif setelah mendapatkan
persetujuan dari Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan (fit and proper test)
dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 337
Page 338
Mata Acara Rapat Kelima - RUPST 27 Mei 2025
Fifth Meeting Agenda – AGMS May 27, 2025
Approved the appointment of Mr. Daniel Armanto as Director of Information
System Technology of the Company which will be effective after obtaining
approval from the Financial Services Authority for a fit and proper test and
fulfilling the prevailing laws and regulations, with a term of office of 5 (five) years
until the closing of the Annual General Meeting of Shareholders (AGMS) which
will be held in 2030 and with due observance of the laws and regulations in the
Capital Market sector, however without prejudice to the right of the General
Meeting of Shareholders of the Company to dismiss him at any time before his
term of office ends.
Appointed and authorized with the right of substitution to the Board of Directors
of the Company to take all actions related to the resolutions of this Meeting,
including but not limited to appearing before the authorities, holding talks to give
and/or request information, submitting applications for notification of changes
in the composition of the Board of Directors and Board of Commissioners of the
Company to the Minister of Law and Human Rights of the Republic of Indonesia
and other relevant authorities, making or and signing deeds and letters and
other documents that are necessary or deemed necessary, appearing before
a Notary to make and sign a deed of statement of the Company’s Meeting
resolutions and carrying out other matters that must be and/or can be carried
out for the realization of the Meeting resolutions.
Therefore, the composition of the Company’s Board of Directors and Board of
Commissioners is as follows:
BOARD OF DIRECTORS
- President Director : Eri Budiono
- Director of Compliance : Ricko Irwanto
- Director of Business : Aditya Wahyu Windarwo
- Director of Information System Technology : Daniel Armanto*)
BOARD OF COMMISSIONERS
- Independent President Commissioner : Inkawan D. Jusi
- Commissioner : Kreisna Dewantara Gozali
- Independent Commissioner : Pramoda Dei Sudarmo
*) The appointment of the Director of Information System Technology is effective upon approval from
the Financial Services Authority for the fit and proper test and has complied with all applicable laws and
regulations in Indonesia.
Realisasi Sudah direalisasikan
Realization Realized
Mata Acara Rapat Keenam - RUPST 27 Mei 2025
Sixth Meeting Agenda – AGMS May 27, 2025
Mata Acara Laporan Rencana Aksi Keuangan Berkelanjutan (RAKB)
Agenda Report of the Sustainable Finance Action Plan (RAKB) of the Company
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Keputusan Mata Acara Mata Acara Keenam Rapat ini bersifat laporan, maka tidak diadakan
Keenam pengambilan keputusan.
Resolution of the Sixth Sixth Agenda Item was submitted as a report and did not require any resolution
Agenda of the Meeting.
Realisasi Sudah direalisasikan
Realization Realized
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Tata Kelola Perusahaan
Corporate Governance
Mata Acara Rapat Ketujuh - RUPST 27 Mei 2025
Seventh Meeting Agenda – AGMS May 27, 2025
Mata Acara Laporan Pertanggungjawaban Realisasi Penggunaan Dana Hasil Penawaran
Agenda Umum Terbatas V (PUT V) dengan Hak Memesan Efek Terlebih Dahulu (HMETD)
Accountability Report on the Realization of the Use of Proceeds from the Limited
Public Offering V (PUT V) with Pre-emptive Rights (HMETD).
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Keputusan Mata Acara Mata Acara Ketujuh Rapat ini bersifat laporan, maka tidak diadakan pengambilan
Ketujuh keputusan.
Resolution of the Seventh Seventh Agenda Item was submitted as a report and did not require any
Agenda resolution of the Meeting.
Realisasi Sudah direalisasikan
Realization Realized
Mata Acara Rapat Kedelapan - RUPST 27 Mei 2025
Eight Meeting Agenda – AGMS May 27, 2025
Mata Acara Laporan Pertanggungjawaban Realisasi Penggunaan Dana Hasil Penawaran
Agenda Umum Terbatas VI (PUT VI) dengan Hak Memesan Efek Terlebih Dahulu (HMETD)
Accountability Report on the Realization of the Use of Proceeds from the Limited
Public Offering VI (PUT VI) with Pre-emptive Rights (HMETD).
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Keputusan Mata Acara Mata Acara Kedelapan Rapat ini bersifat laporan, maka tidak diadakan
Kedelapan pengambilan keputusan.
Resolution of the Eighth Eighth Agenda Item was submitted as a report and did not require any resolution
Agenda of the Meeting.
Realisasi Sudah direalisasikan
Realization Realized
Mata Acara Rapat Kesembilan - RUPST 27 Mei 2025
Ninth Meeting Agenda – AGMS May 27, 2025
Mata Acara Laporan Pertanggungjawaban Realisasi Penggunaan Dana Hasil Penawaran
Agenda Umum Terbatas VII (PUT VII) dengan Hak Memesan Efek Terlebih Dahulu (HMETD).
Accountability Report on the Realization of the Use of Proceeds from the Limited
Public Offering VII (PUT VII) with Pre-emptive Rights (HMETD).
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders Submitting
Questions and/or Opinion
Keputusan Mata Acara Mata Acara Kesembilan Rapat ini bersifat laporan, maka tidak diadakan
Kesembilan pengambilan keputusan.
Resolution of the Ninth Ninth Agenda Item was submitted as a report and did not require any resolution
Agenda of the Meeting.
Realisasi Sudah direalisasikan
Realization Realized
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 339
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Mata Acara Rapat Kesepuluh - RUPST 27 Mei 2025
Tenth Meeting Agenda – AGMS May 27, 2025
Mata Acara Persetujuan Perubahan Penggunaan Dana Hasil Penawaran Umum Terbatas V
Agenda (PUT V) dengan Hak Memesan Efek Terlebih Dahulu (HMETD)
Approval of the Change in the Use of Proceeds from the Limited Public Offering V
(PUT V) with Pre-emptive Rights (HMETD).
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders Submitting
Questions and/or Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
6.807.096.561 419.285.096 34.200.342
93,75% 5,78% 0,47%
Keputusan Mata Acara Menyetujui Perubahan Penggunaan Dana Hasil Penawaran Umum Terbatas V
Kesepuluh (PUT V) dengan Hak Memesan Efek Terlebih Dahulu (HMETD).
Resolution of the Tenth Rencana penggunaan Dana Hasil Penawaran Umum Terbatas V (PUT V) dengan
Agenda Hak Memesan Efek Terlebih Dahulu (HMETD) menjadi sebagai berikut:
• Penyaluran kredit sebesar Rp444.794.496.072,-
• Kegiatan Operasional Perbankan sebesar Rp1.001.107.915.560,-
• Pengembangan Teknologi Informasi sebesar Rp681.451.908.933,-
• Memperkuat Rasio KPMM sebesar Rp375.415.468.335,-.
Approve the Change in the Use of Proceeds from the Limited Public Offering V
(PUT V) with Pre-emptive Rights (HMETD).
The planned use of proceeds from the Limited Public Offering V (PUT V) with
Preemptive Rights (HMETD) is as follows:
• Credit disbursement in the amount of Rp444,794,496,072
• Banking operational activities in the amount of Rp1,001,107,915,560
• Information Technology development in the amount of Rp681,451,908,933
• Strengthening the KPMM ratio in the amount of Rp375,415,468,335.
Realisasi Sudah direalisasikan
Realization Realized
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Tata Kelola Perusahaan
Corporate Governance
Mata Acara Rapat Kesebelas - RUPST 27 Mei 2025
Eleventh Meeting Agenda – AGMS May 27, 2025
Mata Acara Persetujuan Perubahan Penggunaan Dana Hasil Penawaran Umum Terbatas VI
Agenda (PUT VI) dengan Hak Memesan Efek Terlebih Dahulu (HMETD)
Approval of the Change in the Use of Proceeds from the Limited Public Offering VI
(PUT VI) with Pre-emptive Rights (HMETD).
Jumlah Pemegang Saham Tidak Ada.
yang Mengajukan Pertanyaan None
dan/ atau Memberikan
Pendapat
Total Shareholders Submitting
Questions and/or Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
6.807.096.561 419.285.091 34.200.442
93,75% 5,78% 0,47%
Keputusan Mata Acara Menyetujui Perubahan Penggunaan Dana Hasil Penawaran Umum Terbatas VI
Kesebelas (PUT VI) dengan Hak Memesan Efek Terlebih Dahulu (HMETD).
Resolution of the Eleventh Rencana penggunaan Dana Hasil Penawaran Umum Terbatas VI (PUT VI)
Agenda dengan Hak Memesan Efek Terlebih Dahulu (HMETD) menjadi sebagai berikut:
• Ekspansi Kredit sebesar Rp1.014.104.429.766,-
• Kegiatan Operasional Perbankan sebesar Rp676.069.619.844,-.
Approve the Change in the Use of Proceeds from the Limited Public Offering VI
(PUT VI) with Pre-emptive Rights (HMETD).
The planned use of proceeds from the Limited Public Offering VI (PUT VI) with
Preemptive Rights (HMETD) is as follows:
• Credit expansion in the amount of Rp1,014,104,429,755,-
• Banking Operations in the amount of Rp676,069,619,844,-
Realisasi Sudah direalisasikan
Realization Realized
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 341
Page 342
RUPS Luar Biasa (RUPSLB) 27 Mei 2025
Extraordinary GMS (EGMS) May 27, 2025
Tanggal 27 Mei 2025
Date May 27, 2025
Waktu 16:38 WIB- 16:38 WIB
Time
Lokasi Gedung Pacific Century Place Lantai 23
Location Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, Jakarta Selatan 12190.
Pacific Century Place Building, 23rd Floor
Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, South Jakarta 12190.
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah
Quorum 54,424 % atau 7.265.965.731 suara dari total 13.350.482.346 lembar saham yang
telah dikeluarkan oleh Perseroan dengan hak suara yang sah.
The meeting was attended by Shareholders and their Proxies representing
54.424% or 7,265,965,731 shares of the total 13,350,482,346 shares issued by the
Company with valid voting rights.
Pimpinan RUPSLB Inkawan D. Jusi selaku Komisaris Utama Independen
Chairman of EGMS Inkawan D. Jusi as Independent President Commissioner
Kehadiran Dewan Komisaris 1. Inkawan D. Jusi
Attendance of BOC 2. Pramoda Dei Sudarmo*)
3. Kreisna Dewantara Gozali
*) Hadir melalui telekonferensi
Attended via teleconferrence
Kehadiran Direksi 1. Eri Budiono
Attendance of BOD 2. Aditya Wahyu Windarwo
3. Ricko Irwanto
4. Daniel Armanto*)
*) Berlaku efektif setelah persetujuan Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan
(fit and proper test).
Effective upon approval from the Financial Services Authority on the fit and proper test results
Pihak Independen yang Perseroan telah menunjuk pihak-pihak independen yaitu:
Melakukan Penghitungan 1. Dr. Agung Iriantoro SH.,MH. selaku Notaris Publik;
dan/atau Validasi Suara 2. PT Ficomindo Buana Registrar selaku Biro Administrasi Efek
Independent Parties untuk melakukan penghitungan dan/atau melakukan validasi suara dalam
Conducting Vote Counting RUPS.
and/or Validation
The Company has appointed the following independent parties:
1. Dr. Agung Iriantoro, S.H., M.H., as the Public Notary;
2. PT Ficomindo Buana Registrar as the Securities Administration Bureau
to perform the vote counting and/or validation of votes at the GMS.
Mekanisme pemegang Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya
saham yang mengajukan diberikan kesempatan untuk mengajukan pertanyaan dan/atau pendapat
pertanyaan dan/atau yang berhubungan dengan mata acara Rapat yang dibicarakan.
pendapat For each agenda item of the Meeting, the shareholders and/or their proxies were
Mechanism for Shareholders given the opportunity to raise questions and/or express opinions related to the
to Raise Questions and/or agenda item being discussed.
Opinions
Mekanisme pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat.
keputusan Apabila musyawarah mufakat tidak tercapai, maka dilakukan pemungutan
Decision making mechanism suara dengan cara menghitung jumlah saham yang setuju, abstain maupun
yang tidak setuju.
All resolutions were adopted by way of deliberation to reach consensus. In the
event that consensus could not be reached, voting was conducted by counting
the number of shares voting in favor, abstaining, and voting against.
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Tata Kelola Perusahaan
Corporate Governance
Mata Acara Rapat Pertama – RUPSLB 27 Mei 2025
First Meeting Agenda – EGMS May 27, 2025
Mata Acara Perubahan Anggaran Dasar Perseroan
Agenda Amendment to the Company’s Articles of Association
Karena tidak memenuhi kuorum, Rapat belum dapat diselenggarakan untuk dapat mengambil keputusan yang
sah dan mengikat untuk keseluruhan agenda Rapat.
The Meeting could not be convened to adopt valid and binding resolutions for the entire agenda of the Meeting
RUPS Luar Biasa (RUPSLB) 16 Juni 2025
Extraordinary GMS (EGMS) June 16, 2025
Tanggal 16 Juni 2025
Date June 16, 2025
Waktu 16:34 WIB - 16:34 WIB
Time
Lokasi Gedung Pacific Century Place Lantai 23
Location Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, Jakarta Selatan 12190.
Pacific Century Place Building, 23rd Floor
Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, South Jakarta 12190.
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah
Quorum 54,496 % atau 7.275.554.742 suara dari total 13.350.482.346 lembar saham yang
telah dikeluarkan oleh Perseroan dengan hak suara yang sah.
The Meeting was attended by the Shareholders and their proxies representing
54.496% or 7,275,554,742 votes out of a total of 13,350,482,346 shares issued by
the Company with valid voting rights.
Pimpinan RUPSLB Inkawan D. Jusi selaku Komisaris Utama Independen
Chairman of EGMS Inkawan D. Jusi as Independent President Commissioner
Kehadiran Dewan Komisaris 1. Inkawan D. Jusi
Attendance of BOC
Kehadiran Direksi 1. Eri Budiono
Attendance of BOD 2. Aditya Wahyu Windarwo
3. Ricko Irwanto
Pihak Independen yang Perseroan telah menunjuk pihak-pihak independen yaitu:
Melakukan Penghitungan 1. Dr. Agung Iriantoro SH.,MH. selaku Notaris Publik;
dan/atau Validasi Suara 2. PT Ficomindo Buana Registrar selaku Biro Administrasi Efek
Independent Parties untuk melakukan penghitungan dan/atau melakukan validasi suara dalam
Conducting Vote Counting RUPS.
and/or Validation
The Company has appointed the following independent parties:
1. Dr. Agung Iriantoro, S.H., M.H., as the Public Notary;
2. PT Ficomindo Buana Registrar as the Securities Administration Bureau
to perform the vote counting and/or validation of votes at the GMS.
Mekanisme pemegang Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya
saham yang mengajukan diberikan kesempatan untuk mengajukan pertanyaan dan/atau pendapat
pertanyaan dan/atau yang berhubungan dengan mata acara Rapat yang dibicarakan.
pendapat For each agenda item of the Meeting, the shareholders and/or their proxies were
Mechanism for Shareholders given the opportunity to raise questions and/or express opinions related to the
to Raise Questions and/or agenda item being discussed.
Opinions
Mekanisme pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat.
keputusan Apabila musyawarah mufakat tidak tercapai, maka dilakukan pemungutan
Decision making mechanism suara dengan cara menghitung jumlah saham yang setuju, abstain maupun
yang tidak setuju.
All resolutions were adopted by way of deliberation to reach consensus. In the
event that consensus could not be reached, voting was conducted by counting
the number of shares voting in favor, abstaining, and voting against.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 343
Page 344
Mata Acara Rapat Pertama – RUPSLB 16 Juni 2025
First Meeting Agenda – EGMS – June 16, 2025
Mata Acara Perubahan Anggaran Dasar Perseroan
Agenda Amendment to the Company’s Articles of Association
Karena belum memenuhi kuorum, Rapat belum dapat diselenggarakan untuk dapat mengambil keputusan
yang sah dan mengikat untuk keseluruhan agenda Rapat.
The Meeting could not be convened to adopt valid and binding resolutions for the entire agenda of the Meeting
RUPS Luar Biasa (RUPSLB) 16 Oktober 2025
Extraordinary GMS (EGMS) October 16, 2025
Tanggal 16 Oktober 2025
Date October 16, 2025
Waktu 14:30 WIB - 14:45 WIB
Time
Lokasi Gedung Pacific Century Place Lantai 23
Location Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, Jakarta Selatan 12190.
Pacific Century Place Building, 23rd Floor
Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, South Jakarta 12190.
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah
Quorum 57,875 % atau 7.726.655.517 suara dari total 13.350.482.346 lembar saham yang
telah dikeluarkan oleh Perseroan dengan hak suara yang sah.
The Meeting was attended by the Shareholders and their proxies representing
57.875% or 7,726,655,517 votes out of a total of 13,350,482,346 shares issued by
the Company with valid voting rights.
Pimpinan RUPSLB Inkawan D. Jusi selaku Komisaris Utama Independen
Chairman of EGMS Inkawan D. Jusi as Independent President Commissioner
Kehadiran Dewan Komisaris 1. Inkawan D. Jusi
Attendance of BOC 2. Pramoda Dei Sudarmo
Kehadiran Direksi 3. Eri Budiono
Attendance of BOD 4. Aditya Wahyu Windarwo
5. Ricko Irwanto
Pihak Independen yang Perseroan telah menunjuk pihak-pihak independen yaitu:
Melakukan Penghitungan 1. Dr. Agung Iriantoro SH.,MH. selaku Notaris Publik;
dan/atau Validasi Suara 2. PT Ficomindo Buana Registrar selaku Biro Administrasi Efek
Independent Parties untuk melakukan penghitungan dan/atau melakukan validasi suara dalam
Conducting Vote Counting RUPS.
and/or Validation
The Company has appointed the following independent parties:
1. Dr. Agung Iriantoro, S.H., M.H., as the Public Notary;
2. PT Ficomindo Buana Registrar as the Securities Administration Bureau
to perform the vote counting and/or validation of votes at the GMS.
Mekanisme pemegang Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya
saham yang mengajukan diberikan kesempatan untuk mengajukan pertanyaan dan/atau pendapat
pertanyaan dan/atau yang berhubungan dengan mata acara Rapat yang dibicarakan.
pendapat For each agenda item of the Meeting, the shareholders and/or their proxies were
Mechanism for Shareholders given the opportunity to raise questions and/or express opinions related to the
to Raise Questions and/or agenda item being discussed.
Opinions
Mekanisme pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat.
keputusan Apabila musyawarah mufakat tidak tercapai, maka dilakukan pemungutan
Decision making mechanism suara dengan cara menghitung jumlah saham yang setuju, abstain maupun
yang tidak setuju.
All resolutions were adopted by way of deliberation to reach consensus. In the
event that consensus could not be reached, voting was conducted by counting
the number of shares voting in favor, abstaining, and voting against.
344 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 345
Tata Kelola Perusahaan
Corporate Governance
Mata Acara Rapat Pertama – RUPSLB 16 Oktober 2025
First Meeting Agenda – EGMS – October 16, 2025
Mata Acara Perubahan susunan Pengurus Perseroan.
Agenda Changes in the composition of the Company’s Management.
Jumlah Pemegang Tidak ada
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
7.343.917.284 382.658.033 80.200
95,047% 4,952 % 0,001%
Keputusan Mata Acara Menyetujui Pembatalan Pengangkatan Sdr. Daniel Armanto selaku Direktur
Pertama Teknologi Sistem Informasi yang sebelumnya telah diputuskan dalam Rapat
Resolution of the First Agenda Umum Pemegang Saham pada tanggal 27 Mei 2025.
Menunjuk dan memberi kuasa dengan hak substitusi kepada Direksi Perseroan
untuk melakukan segala tindakan yang berhubungan dengan keputusan
Rapat ini, termasuk namun tidak terbatas untuk menghadap pihak berwenang,
mengadakan pembicaraan, memberi dan/atau meminta keterangan,
mengajukan permohonan pemberitahuan atas perubahan susunan Direksi
dan Dewan Komisaris Perseroan kepada Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia maupun instansi berwenang terkait lainnya, membuat atau
serta menandatangani akta-akta dan surat-surat maupun dokumen-dokumen
lainnya yang diperlukan atau dianggap perlu, hadir di hadapan Notaris untuk
dibuatkan dan menandatangani akta pernyataan keputusan Rapat Perseroan
dan melaksanakan hal-hal lain yang harus dan/atau dapat dijalankan untuk
dapat terealisasi/terwujudnya keputusan Rapat.
Dengan demikian susunan Direksi dan anggota Dewan Komisaris Perseroan
menjadi sebagai berikut:
DIREKSI
- Direktur Utama : Eri Budiono
- Direktur Bisnis : Aditya Wahyu Windarwo
- Direktur Kepatuhan : Ricko Irwanto
DEWAN KOMISARIS
- Komisaris Utama Independen : Inkawan D. Jusi
- Komisaris : Kreisna Dewantara Gozali
- Komisaris Independen : Pramoda Dei Sudarmo
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 345
Page 346
Mata Acara Rapat Pertama – RUPSLB 16 Oktober 2025
First Meeting Agenda – EGMS – October 16, 2025
Approved to Revoke the Appointment of Mr. Daniel Armanto as Director of
Information System Technology who was previously appointed at the General
Meeting of Shareholders on May 27, 2025.
Appointed and authorized with the right of substitution to the Board of Directors
of the Company to take all actions related to the resolutions of this Meeting,
including but not limited to appearing before the authorities, holding talks to give
and/or request information, submitting applications for notification of changes
in the composition of the Board of Directors and Board of Commissioners of the
Company to the Minister of Law and Human Rights of the Republic of Indonesia
and other relevant authorities, making or and signing deeds and letters and
other documents that are necessary or deemed necessary, appearing before
a Notary to make and sign a deed of statement of the Company’s Meeting
resolutions and carrying out other matters that must be and/or can be carried
out for the realization of the Meeting resolutions./atau dapat dijalankan untuk
dapat terealisasi/terwujudnya keputusan Rapat.
Therefore, the composition of the Company’s Board of Directors and Board of
Commissioners is as follows:
BOARD OF DIRECTORS
- President Director : Eri Budiono
- Director of Business : Aditya Wahyu Windarwo
- Director of Compliance : Ricko Irwanto
BOARD OF COMMISSIONERS
- Independent President Commissioner : Inkawan D. Jusi
- Commissioner : Kreisna Dewantara Gozali
- Independent Commissioner : Pramoda Dei Sudarmo
Realisasi Sudah direalisasikan
Realization Realized
RUPS 2024 2024 GMS
RUPS Luar Biasa (RUPSLB) 31 Januari 2024
Extraordinary GMS (EGMS) January 31, 2024
Tanggal 31 Januari 2024
Date January 31, 2024
Waktu 14:45 WIB - 14:58 WIB
Time
Lokasi Gedung Pacific Century Place Lantai 23
Location Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, Jakarta Selatan 12190.
Pacific Century Place Building, 23rd Floor
Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, South Jakarta 12190.
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah
Quorum 62,53% atau 7.564.383.911 suara dari total 12.038.815.679 lembar saham yang
telah dikeluarkan oleh Perseroan dengan hak suara yang sah.
The Meeting The Meeting was attended by Shareholders and Shareholders’
Proxies totaling 62,53% or 7.564.383.911 votes out of a total of 12.038.815.679 shares
issued by the Company with valid voting rights.
Pimpinan RUPSLB Tjandra Mindharta Gozali selaku Komisaris
Chairman of EGMS Tjandra Mindharta Gozali as Commissioner
346 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 347
Tata Kelola Perusahaan
Corporate Governance
Kehadiran Dewan Komisaris 1. Inkawan D. Jusi*)
Attendance of BOC 2. Tjandra Mindharta Gozali
3. Pramoda Dei Sudarmo **)
*) Berlaku efektif setelah persetujuan Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan
(fit and proper test).
Effective after the approval of the Financial Services Authority on the fit and proper test.
**) Hadir melalui media telekonferensi
Attended via teleconferrence
Kehadiran Direksi 1. Aditya Wahyu Windarwo*
Attendance of BOD 2. Ir. Ricko Irwanto
3. Chen Jun
*) Direktur Bisnis merangkap Pjs. Direktur Utama
*) Business Director and Acting President Director
Pihak Independen yang Perseroan telah menunjuk pihak-pihak independen yaitu:
Melakukan Penghitungan 1. Jose Dima Satria, S.H., M.Kn selaku Notaris Publik;
dan/atau Validasi Suara 2. PT Ficomindo Buana Registrar selaku Biro Administrasi Efek
Independent Parties untuk melakukan penghitungan dan/atau melakukan validasi suara dalam
Conducting Vote Counting RUPS.
and/or Validation
The Company has appointed the following independent parties:
1. Jose Dima Satria, S.H., M.Kn as the Public Notary;
2. PT Ficomindo Buana Registrar as the Securities Administration Bureau
to perform the vote counting and/or validation of votes at the GMS.
Mekanisme pemegang Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya
saham yang mengajukan diberikan kesempatan untuk mengajukan pertanyaan dan/atau pendapat
pertanyaan dan/atau yang berhubungan dengan mata acara Rapat yang dibicarakan.
pendapat For each agenda item of the Meeting, the shareholders and/or their proxies were
Mechanism for Shareholders given the opportunity to raise questions and/or express opinions related to the
to Raise Questions and/or agenda item being discussed.
Opinions
Mekanisme pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat.
keputusan Apabila musyawarah mufakat tidak tercapai, maka dilakukan pemungutan
Decision making mechanism suara dengan cara menghitung jumlah saham yang setuju, abstain maupun
yang tidak setuju.
All resolutions were adopted by way of deliberation to reach consensus. In the
event that consensus could not be reached, voting was conducted by counting
the number of shares voting in favor, abstaining, and voting against.
Mata Acara Rapat Pertama – RUPSLB 31 Januari 2024
First Meeting Agenda – EGMS January 31 2024
Mata Acara Perubahan susunan Pengurus Perseroan.
Agenda Changes in the composition of the Company’s Management.
Jumlah Pemegang Tidak ada
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
7.511.795.695 43.730.916 8.857.300
99,30% 0,58% 0,12%
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 347
Page 348
Mata Acara Rapat Pertama – RUPSLB 31 Januari 2024
First Meeting Agenda – EGMS January 31 2024
Keputusan Mata Acara Menyetujui pengunduran diri Sdr. Pamitra Wineka dalam jabatannya sebagai
Pertama Komisaris Independen Perseroan dengan memberikan pemberian pelunasan
Resolution of the First Agenda dan pembebasan tanggung jawab sepenuhnya (volledig acquit et de charge)
atas tindakan pengawasan yang dilakukan sejak tanggal pengangkatannya
sampai dengan tanggal pengunduran dirinya sepanjang tindakan tersebut
tercermin dalam laporan tahunan dan laporan keuangan Perseroan pada
tahun bersangkutan, sesuai dengan Anggaran Dasar Perseroan dan hukum
yang berlaku, dan bukan merupakan tindak pidana.
Menyetujui susunan Direksi dan Dewan Komisaris Perseroan menjadi sebagai
berikut:
DIREKSI
• Penanggung Jawab Sementara Direktur Utama dan Direktur Bisnis :
Aditya Wahyu Windarwo
• Direktur Kepatuhan : Ricko Irwanto
• Direktur Teknologi Sistem Informasi : Chen Jun
DEWAN KOMISARIS
• Komisaris Utama Independen : Inkawan D Jusi*)
• Komisaris : Tjandra Mindharta Gozali
• Komisaris Independen : Pramoda Dei Sudarmo
*) Pengangkatan Bapak Inkawan D. Jusi selaku Komisaris Utama merangkap
Komisaris Independen tersebut berlaku efektif setelah mendapatkan
persetujuan dari Otoritas Jasa Keuangan atas penilaian kemampuan dan
kepatutan (fit and proper test) dan telah memenuhi seluruh ketentuan
perundang-undangan yang berlaku di Indonesia;
Menunjuk dan memberi kuasa dengan hak substitusi kepada Direksi Perseroan
untuk melakukan segala tindakan yang berhubungan dengan keputusan
Rapat ini, termasuk namun tidak terbatas untuk menghadap pihak berwenang,
mengadakan pembicaraan, memberi dan/atau meminta keterangan,
mengajukan permohonan pemberitahuan atas perubahan susunan Direksi
dan Dewan Komisaris Perseroan kepada Menteri Hukum dan Hak Asasi
Manusia Republik Indonesia maupun instansi berwenang terkait lainnya,
membuat aktaserta menandatangani akta-akta dan surat-surat maupun
dokumen-dokumen lainnya yang diperlukan atau dianggap perlu, hadir di
hadapan Notaris untuk dibuatkan ndan menandatangani akta pernyataan
keputusan Rapat Perseroan dan melaksanakan hal-hal lain yang harus dan/
atau dapat dijalankan untuk dapat tereliasasi/terwujudnya keputusan Rapat.
348 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 349
Tata Kelola Perusahaan
Corporate Governance
Mata Acara Rapat Pertama – RUPSLB 31 Januari 2024
First Meeting Agenda – EGMS January 31 2024
Approved the resignation of Mr. Pamitra Wineka in his position as Independent
Commissioner of the Company by providing full release and discharge
(volledig acquit et de charge) for supervisory actions carried out from the
date of his appointment until the date of his resignation to the extent that
such actions are reflected in the annual report and financial statements of the
Company for the year concerned, in accordance with the Company’s Articles
of Association and applicable law, and are not a criminal offense.
Approval of the composition of the Company’s Board of Directors and Board of
Commissioners as follows:
Board of Directors
• Act. President Director and Business Director : Aditya Wahyu Windarwo
• Director of Compliance : Ricko Irwanto
• Director of Information System Technology : Chen Jun
Board of Commissioners
• Independent President Commissioner : Inkawan D Jusi*)
• Commissioner : Tjandra Mindharta Gozali
• Independent Commissioner : Pramoda Dei Sudarmo
*)The appointment of Mr. Inkawan D. Jusi as President Commissioner and
Independent Commissioner is effective after obtaining approval from the
Financial Services Authority for a fit and proper test and has complied with all
applicable laws and regulations in Indonesia;
Appointed and authorized with the right of substitution to the Board of Directors
of the Company to take all actions related to the resolutions of this Meeting,
including but not limited to appearing before the authorities, holding talks,
giving and/or requesting information, submitting applications for notification
of changes in the composition of the Board of Directors and the Board of
Commissioners of the Company to the Minister of Law and Human Rights
of the Republic of Indonesia and other relevant authorities, making or and
signing deeds and letters and other documents that are necessary or deemed
necessary, appearing before a Notary to make and sign a deed of statement of
the Company’s Meeting resolutions and carrying out other matters that must
be and/or can be carried out in order to realize/realize the resolutions of the
Meeting.
Realisasi Sudah direalisasikan
Realization Realized
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 349
Page 350
RUPS Tahunan (RUPST) 30 April 2024
Annual GMS (AGMS) April 30, 2024
Tanggal 30 April 2024
Date April 30, 2024
Waktu 14:31 WIB - 15:18 WIB
Time
Lokasi Gedung Pacific Century Place Lantai 23
Location Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, Jakarta Selatan 12190.
Pacific Century Place Building, 23rd Floor
Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, South Jakarta 12190.
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah
Quorum 57,10% atau 6.874.497.264 suara dari total 12.038.815.679 lembar saham yang
telah dikeluarkan oleh Perseroan dengan hak suara yang sah.
Meeting was attended by Shareholders and Shareholders’ Proxies totaling
57.10% or 6,874,497,264 votes out of a total of 12,038,815,679 shares issued by the
Company with valid voting rights.
Pimpinan RUPST Inkawan D. Jusi selaku Komisaris Utama Independen
Chairman of AGMS Inkawan D. Jusi as Independent President Commissioner
Kehadiran Dewan Komisaris 1. Inkawan D. Jusi
Attendance of BOC 2. Tjandra Mindharta Gozali
3. Pramoda Dei Sudarmo
Kehadiran Direksi 1. Aditya Wahyu Windarwo
Attendance of BOD 2. Ir. Ricko Irwanto
3. Chen Jun
Pihak Independen yang Perseroan telah menunjuk pihak-pihak independen yaitu:
Melakukan Penghitungan 1. Jose Dima Satria, S.H., M.Kn selaku Notaris Publik;
dan/atau Validasi Suara 2. PT Ficomindo Buana Registrar selaku Biro Administrasi Efek
Independent Parties untuk melakukan penghitungan dan/atau melakukan validasi suara dalam
Conducting Vote Counting RUPS.
and/or Validation
The Company has appointed the following independent parties:
1. Jose Dima Satria, S.H., M.Kn as the Public Notary;
2. PT Ficomindo Buana Registrar as the Securities Administration Bureau
to perform the vote counting and/or validation of votes at the GMS.
Mekanisme pemegang Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya
saham yang mengajukan diberikan kesempatan untuk mengajukan pertanyaan dan/atau pendapat
pertanyaan dan/atau yang berhubungan dengan mata acara Rapat yang dibicarakan.
pendapat For each agenda item of the Meeting, the shareholders and/or their proxies were
Mechanism for Shareholders given the opportunity to raise questions and/or express opinions related to the
to Raise Questions and/or agenda item being discussed.
Opinions
Mekanisme pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat.
keputusan Apabila musyawarah mufakat tidak tercapai, maka dilakukan pemungutan
Decision making mechanism suara dengan cara menghitung jumlah saham yang setuju, abstain maupun
yang tidak setuju.
All resolutions were adopted by way of deliberation to reach consensus. In the
event that consensus could not be reached, voting was conducted by counting
the number of shares voting in favor, abstaining, and voting against.
Mata Acara Rapat Pertama - RUPST 30 April 2024
First Meeting Agenda - AGMS April 30, 2024
Mata Acara Persetujuan Laporan Tahunan termasuk pengesahan Laporan Keuangan serta
Agenda Laporan Tugas Pengawasan Dewan Komisaris untuk tahun buku yang berakhir
31 Desember 2023.
The approval of the Annual Report including the ratification of the Financial
Statements and the Board of Commissioners Oversight Report for the financial
year ended December 31, 2023.
350 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 351
Tata Kelola Perusahaan
Corporate Governance
Mata Acara Rapat Pertama - RUPST 30 April 2024
First Meeting Agenda - AGMS April 30, 2024
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
6.861.568.369 30.072 12.898.823
99,81% 0,0004% 0,19%
Keputusan Mata Acara Menyetujui Laporan Tahunan dan mengesahkan Laporan Keuangan Tahunan
Pertama untuk Tahun Buku yang berakhir pada 31 Desember 2023 serta menyetujui
Resolution of the First Agenda Laporan pertanggung jawaban Direksi dan Laporan tugas pengawasan Dewan
Komisaris.
Approval of the Annual Report and ratification of the Annual Financial Statements
for the Financial Year ended December 31, 2023 and approval of the Board of
Directors’ accountability report and the Board of Commissioners’ supervisory
duty report.
Memberikan pelunasan dan pembebasan tanggung jawab sepenuhnya
(“volledig acquit et decharge”) kepada anggota Direksi dan Dewan Komisaris
Perseroan atas tindakan pengurusan dan pengawasan yang telah mereka
jalankan selama tahun buku 2023 sepanjang tindakan mereka tersebut
tercermin dalam Laporan Tahunan dan Laporan Keuangan Perseroan yang
berakhir pada tanggal 31-12-2023 (tiga puluh satu Desember dua ribu dua
puluh tiga) tersebut, kecuali untuk perbuatan penggelapan, penipuan dan
tindak pidana lainnya.
Giving full payment and release of responsibility (“volledig acquit et decharge”)
to the members of the Board of Directors and the Board of Commissioners of the
Company for the management and supervision they have carried out during
the financial year 2023 as long as their actions are reflected in the Annual Report
and Financial Statements of the Company ended on 31-12-2023 (thirty-one
December two thousand twenty-three), except for embezzlement, fraud and
other criminal acts.
Realisasi Sudah direalisasikan
Realization Realized
Mata Acara Rapat Kedua - RUPST 30 April 2024
Second Meeting Agenda - AGMS April 30, 2024
Mata Acara Penetapan penggunaan laba bersih Perseroan untuk tahun buku 2023.
Agenda Determination of the Company's net profit appropriation for the financial year
2023.
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
6.865.609.869 30.072 8.857.323
99,87% 0,0004% 0,13%
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 351
Page 352
Keputusan Mata Acara Kedua Menyetujui dan mengesahkan tidak ada pembagian dividen kepada
Resolution of the Second Pemegang Saham untuk Tahun Buku 2023.
Agenda Approved and authorized no dividend distribution to Shareholders for the 2023
Financial Year.
Realisasi Sudah direalisasikan
Realization Realized
Mata Acara Rapat Ketiga - RUPST 30 April 2024
Third Meeting Agenda - AGMS April 30, 2024
Mata Acara Penunjukan Kantor Akuntan Publik untuk melakukan audit Laporan
Agenda Keuangan Perseroan untuk tahun buku 2024.
Appointment of a Public Accountant Firm to audit the Company’s
Financial
Statements for the financial year 2024.
Jumlah Pemegang Saham yang Tidak Ada.
Mengajukan Pertanyaan dan/ None
atau Memberikan Pendapat
Total Shareholders Submitting
Questions and/or Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
6.857.618.197 8.020.744 8.858.323
99,75% 0,12% 0,13%
Keputusan Mata Acara Ketiga • Menyetujui pelimpahan wewenang Rapat Umum Pemegang Saham
Resolution of the Third Agenda kepada Dewan Komisaris untuk menunjuk dan menetapkan Kantor
Akuntan Publik (KAP) guna melakukan pemeriksaan atas Laporan
Keuangan Perseroan yang akan berakhir pada 31 Desember 2024,
dengan kriteria termasuk namun tidak terbatas pada:
a. Kantor Akuntan Publik wajib memiliki izin yang masih berlaku dari
Menteri;
b. Kantor Akuntan Publik wajib terdaftar dalam daftar aktif pada
Otoritas Jasa Keuangan;
c. Kantor Akuntan Publik merupakan salah satu dari anggota big four
dan;
d. Kantor Akuntan Publik merupakan pihak yang independen dan
profesional untuk mengaudit laporan keuangan Perseroan untuk
tahun buku 2024;
dan dengan memperhatikan rekomendasi dari Komite Audit serta
berpedoman pada ketentuan yang diatur dalam POJK Nomor 9 tahun
2023 tentang Penggunaan Jasa Akuntan Publik dan Kantor Akuntan
Publik dalam kegiatan Jasa Keuangan dan SEOJK No. 18/SEOJK.03/2023
tentang Tata Cara Penggunaan Jasa Akuntan Publik dan Kantor
Akuntan Publik dalam Kegiatan Jasa Keuangan.
• Memberi kuasa kepada Dewan Komisaris untuk menetapkan
besarnya honorarium profesional dan persyaratan lainnya yang wajar
sehubungan dengan penunjukan Kantor Akuntan Publik (KAP) tersebut.
352 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tata Kelola Perusahaan
Corporate Governance
• Approval of the delegation of authority of the General Meeting of
Shareholders to the Board of Commissioners to appoint and determine
the Public Accounting Firm (KAP) to conduct an audit of the Company’s
Financial Statements which will end on December 31, 2024, with criteria
including but not limited to:
a. Public Accounting Firm must have a valid license from the Minister;
b. Public Accounting Firm must be registered in the active list at the
Financial Services Authority;
c. Public Accounting Firm is one of the big four members and;
d. The Public Accounting Firm is an independent and professional party
to audit the Company’s financial statements for the financial year
2024;
and by considering the recommendations of the Audit Committee and
guided by the provisions stipulated in POJK No. 9 of 2023 concerning
the Use of Public Accountant Services and Public Accounting Firms in
Financial Services activities and SEOJK No. 18/SEOJK.03/2023 concerning
Procedures for the Use of Public Accountant Services and Public
Accounting Firms in Financial Services Activities.
• To authorize the Board of Commissioners to determine the amount
of professional honorarium and other reasonable requirements in
connection wiith the appointment of the Public Accounting Firm (KAP).
Realisasi Sudah direalisasikan
Realization Realized
Mata Acara Rapat Keempat - RUPST 30 April 2024
Fourth Meeting Agenda - AGMS April 30, 2024
Mata Acara Penetapan gaji dan tunjangan Direksi Perseroan serta gaji atau honorarium dan
Agenda tunjangan Dewan Komisaris Perseroan.
Determination of salaries and benefits of the Company’s Board of Directors and
salaries or honorarium and benefits of the Company’s Board of Commissioners.
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
6.865.606.469 30.072 8.860.723
99,87% 0,0000043% 0,0012%
Keputusan Mata Acara Menyetujui pelimpahan wewenang Rapat Umum Pemegang Saham kepada
Keempat Dewan Komisaris untuk menetapkan Gaji dan Tunjangan Direksi Perseroan serta
Resolution of the Fourth Gaji atau Honorarium dan Tunjangan Dewan Komisaris Perseroan.
Agenda Approved the delegation of authority of the General Meeting of Shareholders
to the Board of Commissioners to determine the Salary and Benefits of the
Company’s Board of Directors and the Salary or Honorarium and Benefits of the
Company’s Board of Commissioners.
Realisasi Sudah direalisasikan
Realization Realized
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 353
Page 354
Mata Acara Rapat Kelima - RUPST 30 April 2024
Fifth Meeting Agenda - AGMS April 30, 2024
Mata Acara Laporan Pertanggungjawaban Realisasi Penggunaan Dana Hasil Penawaran
Agenda Umum Terbatas V (PUT V) dengan Hak Memesan Efek Terlebih Dahulu (HMETD).
Accountability Report on the Realization of the Use of Proceeds from Limited
Public Offering V (PUT V) with Pre-emptive Rights (HMETD).
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Keputusan Mata Acara Mata Acara Kelima Rapat ini bersifat laporan, maka tidak diadakan
Kelima pengambilan keputusan.
Resolution of the Fifth Agenda The Fifth Agenda of the Meeting was a report, therefore no decision was made.
Realisasi Sudah direalisasikan
Realization Realized
Mata Acara Rapat Keenam - RUPST 30 April 2024
Sixth Meeting Agenda - AGMS April 30, 2024
Mata Acara Laporan Pertanggungjawaban Realisasi Penggunaan Dana Hasil Penawaran
Agenda Umum Terbatas VI (PUT VI) dengan Hak Memesan Efek Terlebih Dahulu (HMETD).
Accountability Report on the Realization of the Use of Proceeds from Limited
Public Offering VI (PUT VI) with Pre-emptive Rights (HMETD)
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Keputusan Mata Acara Mata Acara Keenam Rapat ini bersifat laporan, maka tidak diadakan
Keenam pengambilan keputusan.
Resolution of the Sixth The Sixth Agenda of the Meeting was a report, therefore no decision was made.
Agenda
Realisasi Sudah direalisasikan
Realization Realized
RUPS Luar Biasa (RUPSLB) 30 April 2024
Extraordinary GMS (EGMS) April 30, 2024
Tanggal 30 April 2024
Date April 30, 2024
Waktu 15:40 WIB - 15:59 WIB
Time
Lokasi Gedung Pacific Century Place Lantai 23
Location Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, Jakarta Selatan 12190.
Pacific Century Place Building, 23rd Floor
Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, South Jakarta 12190.
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah
Quorum 57,03% atau 6.865.476.478 suara dari total 12.038.815.679 lembar saham yang
telah dikeluarkan oleh Perseroan dengan hak suara yang sah.
The Meeting was attended by Shareholders and Shareholders’ Proxies totaling
57.03% or 6,865,476,478 votes out of a total of 12,038,815,679 shares issued by the
Company with valid voting rights.
354 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 355
Tata Kelola Perusahaan
Corporate Governance
Pimpinan RUPSLB Inkawan D Jusi selaku Komisaris Utama Independen
Chairman of EGMS Inkawan D Jusi as Independent President Commissioner
Kehadiran Dewan Komisaris 1. Inkawan D. Jusi
Attendance of BOC 2. Tjandra Mindharta Gozali
3. Pramoda Dei Sudarmo
Kehadiran Direksi 4. Aditya Wahyu Windarwo
Attendance of BOD 5. Ir. Ricko Irwanto
6. Chen Jun
Pihak Independen yang Perseroan telah menunjuk pihak-pihak independen yaitu:
Melakukan Penghitungan 1. Jose Dima Satria, S.H., M.Kn selaku Notaris Publik;
dan/atau Validasi Suara 2. PT Ficomindo Buana Registrar selaku Biro Administrasi Efek
Independent Parties untuk melakukan penghitungan dan/atau melakukan validasi suara dalam
Conducting Vote Counting RUPS.
and/or Validation
The Company has appointed the following independent parties:
1. Jose Dima Satria, S.H., M.Kn as the Public Notary;
2. PT Ficomindo Buana Registrar as the Securities Administration Bureau
to perform the vote counting and/or validation of votes at the GMS.
Mekanisme pemegang Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya
saham yang mengajukan diberikan kesempatan untuk mengajukan pertanyaan dan/atau pendapat
pertanyaan dan/atau yang berhubungan dengan mata acara Rapat yang dibicarakan.
pendapat For each agenda item of the Meeting, the shareholders and/or their proxies were
Mechanism for Shareholders given the opportunity to raise questions and/or express opinions related to the
to Raise Questions and/or agenda item being discussed.
Opinions
Mekanisme pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat.
keputusan Apabila musyawarah mufakat tidak tercapai, maka dilakukan pemungutan
Decision making mechanism suara dengan cara menghitung jumlah saham yang setuju, abstain maupun
yang tidak setuju.
All resolutions were adopted by way of deliberation to reach consensus. In the
event that consensus could not be reached, voting was conducted by counting
the number of shares voting in favor, abstaining, and voting against.
Mata Acara Rapat Pertama – RUPSLB 30 April 2024
First Meeting Agenda - EGMS April 30, 2024
Mata Acara Perubahan susunan Pengurus Perseroan.
Agenda Changes in the composition of the Company’s Management.
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
6.441.136.387 424.340.009 82
93,82% 6,18% 0,00000001%
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 355
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Mata Acara Rapat Pertama – RUPSLB 30 April 2024
First Meeting Agenda - EGMS April 30, 2024
Keputusan Mata Acara 1. Menyetujui pengangkatan Bapak Eri Budiono untuk menjadi Direktur Utama
Pertama Perseroan yang akan berlaku efektif setelah mendapat persetujuan dari
Resolution of the First Agenda Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan (fit and
proper test) dan memenuhi peraturan perundang-undangan yang berlaku,
dengan periode masa jabatan 5 (lima) tahun sampai dengan penutupan
Rapat Umum Pemegang Saham Tahunan (RUPS-Tahunan) yang akan
diselenggarakan pada tahun 2029 dan dengan memperhatikan peraturan
perundang-undangan di bidang Pasar Modal, namun demikian dengan
tidak mengurangi hak Rapat Umum Pemegang Saham Perseroan untuk
memberhentikannya sewaktu-waktu sebelum masa jabatannya berakhir.
2. Menyetujui pengangkatan Bapak Kreisna Dewantara Gozali sebagai Komisaris
Perseroan yang akan berlaku efektif setelah mendapat persetujuan dari
Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan (fit and
proper test) dan memenuhi peraturan perundang-undangan yang berlaku,
dengan periode masa jabatan 3 (tiga) tahun sampai dengan penutupan
Rapat Umum Pemegang Saham Tahunan (RUPS-Tahunan) yang akan
diselenggarakan pada tahun 2027 dan dengan memperhatikan peraturan
perundang-undangan di bidang Pasar Modal, namun demikian dengan
tidak mengurangi hak Rapat Umum Pemegang Saham Perseroan untuk
memberhentikannya sewaktu-waktu sebelum masa jabatannya berakhir.
3. Menyetujui menerima pengunduran diri Bapak Tjandra Mindharta Gozali
sebagai Komisaris Perseroan yang akan berlaku efektif sejak ditutupnya RUPS
ini, dengan memberikan pemberian pelunasan dan pembebasan tanggung
jawab sepenuhnya (volledig acquit et de charge) atas tindakan pengawasan
yang dilakukan sejak tanggal pengangkatannya sampai dengan tanggal
pengunduran dirinya sepanjang tindakan tersebut tercermin dalam laporan
tahunan dan laporan keuangan Perseroan pada tahun yang bersangkutan,
sesuai dengan anggaran dasar Perseroan dan hukum yang berlaku, dan
bukan merupakan tindak pidana.
4. Mengangkat kembali Bapak Pramoda Dei Sudarmo sebagai Anggota Dewan
Komisaris Independen Perseroan dengan periode masa jabatan 3 (tiga)
tahun sampai dengan penutupan Rapat Umum Pemegang Saham Tahunan
(RUPS-Tahunan) yang akan diselenggarakan pada tahun 2027 dan dengan
memperhatikan peraturan perundang-undangan di bidang Pasar Modal,
namun demikian dengan tidak mengurangi hak Rapat Umum Pemegang
Saham Perseroan untuk memberhentikannya sewaktu-waktu sebelum masa
jabatannya berakhir.
5. Dengan demikian susunan Direksi dan anggota Dewan Komisaris Perseroan
menjadi sebagai berikut:
Direksi
• Direktur Utama : Eri Budiono*)
• Direktur Kepatuhan : Ricko Irwanto
• Direktur Bisnis : Aditya Wahyu Windarwo
• Direktur Teknologi Sistem Informasi : Chen Jun
Dewan Komisaris
• Komisaris Utama Independen : Inkawan D Jusi
• Komisaris : Kreisna Dewantara Gozali*)
• Komisaris Independen : Pramoda Dei Sudarmo
*) Pengangkatan Direktur Utama dan Anggota Dewan Komisaris tersebut berlaku efektif setelah
mendapatkan persetujuan dari Otoritas Jasa Keuangan atas penilaian kemampuan dan kepatutan
(fit and proper test) dan telah memenuhi seluruh ketentuan perundang-undangan yang berlaku di
Indonesia.
6. Menunjuk dan memberi kuasa dengan hak substitusi kepada Direksi
Perseroan untuk melakukan segala tindakan yang berhubungan dengan
keputusan Rapat ini, termasuk namun tidak terbatas untuk menghadap
pihak berwenang, mengadakan pembicaraan memberi dan/atau meminta
keterangan, mengajukan permohonan pemberitahuan atas perubahan
susunan Direksi dan Dewan Komisaris Perseroan kepada Menteri Hukum
dan Hak Asasi Manusia Republik Indonesia maupun instansi berwenang
terkait lainnya, membuat atau serta menandatangani akta-akta dan surat-
surat maupun dokumen-dokumen lainnya yang diperlukan atau dianggap
perlu, hadir di hadapan Notaris untuk dibuatkan dan menandatangani akta
pernyataan keputusan Rapat Perseroan dan melaksanakan hal-hal lain
yang harus dan/atau dapat dijalankan untuk dapat terealisasi/terwujudnya
keputusan Rapat.
356 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tata Kelola Perusahaan
Corporate Governance
Mata Acara Rapat Pertama – RUPSLB 30 April 2024
First Meeting Agenda - EGMS April 30, 2024
1. Approval of the appointment of Mr. Eri Budiono to be the President Director
of the Company which will be effective after obtaining approval from the
Financial Services Authority for a fit and proper test and fulfilling the prevailing
laws and regulations, with a term of office of 5 (five) years until the closing
of the Annual General Meeting of Shareholders (AGM) which will be held in
2029 and with due observance of the laws and regulations in the Capital
Market sector, however without prejudice to the right of the General Meeting
of Shareholders of the Company to dismiss him at any time before his term
of office ends.
2. Approval of the appointment of Mr. Kreisna Dewantara Gozali as Commissioner
of the Company, which will be effective after obtaining approval from the
Financial Services Authority for a fit and proper test and fulfilling the applicable
laws and regulations, with a term of office of 3 (three) years until the closing
of the Annual General Meeting of Shareholders (AGM) to be held in 2027 and
with due observance of the laws and regulations in the Capital Market sector,
without prejudice to the right of the General Meeting of Shareholders of the
Company to dismiss him at any time before his term of office expires.
3. Approval to accept the resignation of Mr. Tjandra Mindharta Gozali as
Commissioner of the Company which will be effective as of the closing of this
GMS, by granting full release and discharge (volledig acquit et de charge)
for supervisory actions carried out from the date of his appointment until the
date of his resignation to the extent that such actions are reflected in the
Company’s annual report and financial statements for the year concerned, in
accordance with the Company’s articles of association and applicable law,
and do not constitute a criminal offense.
4. Reappointing Mr. Pramoda Dei Sudarmo as an Independent Member of the
Board of Commissioners of the Company with a term of office of 3 (three)
years until the closing of the Annual General Meeting of Shareholders (AGM)
to be held in 2027 and with due observance of the laws and regulations in the
Capital Market sector, without prejudice to the right of the General Meeting of
Shareholders of the Company to dismiss him at any time before his term of
office expires.
5. Therefore, the composition of the Board of Directors and members of the
Board of Commissioners of the Company will be as follows:
Director
• President Director : Eri Budiono*)
• Compliance Director : Ricko Irwanto
• Business Director : Aditya Wahyu Windarwo
• Director of Information Systems and Technology : Chen Jun
Board Of Commissioners
• Independent President Commissioner : Inkawan D Jusi
• Commissioner : Kreisna Dewantara Gozali*)
• Independent Commissioner : Pramoda Dei Sudarmo
*) The appointment of the President Director and Members of the Board of Commissioners is effective
upon approval from the Financial Services Authority (Otoritas Jasa Keuangan) for the fit and proper test
and has complied with all applicable laws and regulations in Indonesia.
6. Appoint and authorize with the right of substitution to the Board of Directors
of the Company to take all actions related to the resolutions of this Meeting,
including but not limited to appearing before the authorities, holding talks
to give and/or request information, submitting applications for notification
of changes in the composition of the Board of Directors and Board of
Commissioners of the Company to the Minister of Law and Human Rights
of the Republic of Indonesia and other relevant authorities, making or and
signing deeds and letters and other documents that are necessary or
deemed necessary, appearing before a Notary to make and sign a deed
of statement of the Company’s Meeting resolutions and carrying out other
matters that must be and/or can be carried out for the realization/realization
of f the Meeting resolutions.
Realisasi Sudah direalisasikan
Realization Realized
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 357
Page 358
Mata Acara Rapat Kedua – RUPSLB 30 April 2024
Second Meeting Agenda - EGMS April 30, 2024
Mata Acara Penyesuaian Anggaran Dasar Perseroan.
Agenda Amendment to the Company’s Articles of Association
Tidak ada pembahasan dan keputusan karena tidak memenuhi kuorum kehadiran.
No discussions were held and no resolutions were adopted due to the absence of the required attendance
quorum.
RUPS Luar Biasa (RUPSLB) 28 Agustus 2024
Extraordinary GMS (EGMS) August 28, 2024
Tanggal 28 Agustus 2024
Date August 28, 2024
Waktu 14:36 WIB - 14:55 WIB
Time
Lokasi Gedung Pacific Century Place Lantai 23
Location Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, Jakarta Selatan 12190.
Pacific Century Place Building, 23rd Floor
Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, South Jakarta 12190.
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah
Quorum 59,79% atau 7.982.812.662 suara dari total 13.350.482.346 lembar saham yang
telah dikeluarkan oleh Perseroan dengan hak suara yang sah.
The Meeting was attended by the Shareholders and their proxies representing
59.79% or 7,982,812,662 votes out of a total of 13,350,482,346 shares issued by the
Company with valid voting rights.
Pimpinan RUPSLB Inkawan D Jusi selaku Komisaris Utama Independen
Chairman of EGMS Inkawan D Jusi as Independent President Commissioner
Kehadiran Dewan Komisaris 1. Inkawan D. Jusi
Attendance of BOC 2. Pramoda Dei Sudarmo *)
*) Hadir melalui media telekonferensi
*) Attended via teleconference
Kehadiran Direksi 1. Eri Budiono
Attendance of BOD 2. Aditya Wahyu Windarwo
3. Ricko Irwanto
Pihak Independen yang Perseroan telah menunjuk pihak-pihak independen yaitu:
Melakukan Penghitungan 1. Jose Dima Satria, S.H., M.Kn selaku Notaris Publik;
dan/atau Validasi Suara 2. PT Ficomindo Buana Registrar selaku Biro Administrasi Efek
Independent Parties untuk melakukan penghitungan dan/atau melakukan validasi suara dalam
Conducting Vote Counting RUPS.
and/or Validation
The Company has appointed the following independent parties:
1. Jose Dima Satria, S.H., M.Kn as the Public Notary;
2. PT Ficomindo Buana Registrar as the Securities Administration Bureau
to perform the vote counting and/or validation of votes at the GMS.
Mekanisme pemegang Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya
saham yang mengajukan diberikan kesempatan untuk mengajukan pertanyaan dan/atau pendapat
pertanyaan dan/atau yang berhubungan dengan mata acara Rapat yang dibicarakan.
pendapat For each agenda item of the Meeting, the shareholders and/or their proxies were
Mechanism for Shareholders given the opportunity to raise questions and/or express opinions related to the
to Raise Questions and/or agenda item being discussed.
Opinions
358 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 359
Tata Kelola Perusahaan
Corporate Governance
RUPS Luar Biasa (RUPSLB) 28 Agustus 2024
Extraordinary GMS (EGMS) August 28, 2024
Mekanisme pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat.
keputusan Apabila musyawarah mufakat tidak tercapai, maka dilakukan pemungutan
Decision making mechanism suara dengan cara menghitung jumlah saham yang setuju, abstain maupun
yang tidak setuju.
All resolutions•were adopted
President by way
Director of deliberation to reach consensus. In the
: Eri Budiono
event that consensus could not
• Compliance be reached,
Director voting was :conducted by counting
Ricko Irwanto
the number of•shares voting
Business in favor,
Director abstaining, and voting against.
: Aditya Wahyu Windarwo
Board Of Commissioners
• Independent President Commissioner : Inkawan D Jusi
• Commissioner : Kreisna Dewantara Gozali*)
Mata Acara Rapat Pertama – RUPSLB 28 Agustus 2024
• Independent Commissioner : Pramoda Dei Sudarmo
First Meeting Agenda - EGMS August 28, 2024
Mata Acara Perubahan susunan Pengurus Perseroan.
Agenda Changes in the composition of the Company’s Management.
Jumlah Pemegang 2 (dua) pertanyaan
Saham yang Mengajukan 2 (two) questions
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
7.974.974.303 7.837.136 1.223
99,90% 0,10% 0,00%
1. Menyetujui pengunduran diri sdr. Chen Jun selaku Direktur Perseroan
terhitung sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa ini.
Dengan demikian susunan Direksi dan anggota Dewan Komisaris Perseroan
menjadi sebagai berikut :
Direksi
• Direktur Utama : Eri Budiono
• Direktur Kepatuhan : Ricko Irwanto
• Direktur Bisnis : Aditya Wahyu Windarwo
Dewan Komisaris
• Komisaris Utama Independen : Inkawan D Jusi
• Komisaris : Kreisna Dewantara Gozali*)
• Komisaris Independen : Pramoda Dei Sudarmo
*) Anggota Dewan Komisaris tersebut berlaku efektif setelah mendapatkan persetujuan dari Otoritas
Jasa Keuangan atas penilaian kemampuan kepatutan (fit and proper test) dan telah memenuhi
seluruh ketentuan perundang-undangan yang berlaku di Indonesia.
2. Menunjuk dan memberi kuasa dengan hak substitusi kepada Direksi
Perseroan untuk melakukan segala Tindakan yang berhubungan dengan
Keputusan Rapat ini, termasuk namun tidak terbatas untuk menghadap
pihak berwenang, mengadakan pembicaraan, memberi dan/atau meminta
keterangan, mengajukan permohonan pemberitahuan atas perubahan
susunan Direksi Perseroan kepada Menteri Hukum dan Hak Asasi Manusia
Republik Indonesia maupun instansi berwenang terkait lainnya, membuat
atau serta menandatangani akta-akta dan surat-surat maupun dokumen-
dokumen lainnya yang diperlukan atau dianggap perlu, hadir di hadapan
Notaris untuk dibuatkan dan menandatangani akta pernyataan Keputusan
Rapat Perseroan dan melaksanakan hal-hal lain yang harus dan/atau dapat
dijalankan untuk dapat terealisasi/terwujudnya Keputusan Rapat.
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Mata Acara Rapat Pertama – RUPSLB 28 Agustus 2024
First Meeting Agenda - EGMS August 28, 2024
Keputusan Mata Acara 1. Approved the resignation of Mr. Chen Jun as Director of the Company as of
Pertama the closing of this Extraordinary General Meeting of Shareholders. Therefore,
Resolution of the First Agenda the composition of the Board of Directors and Board of Commissioners of the
Company will be as follows:
Director
• President Director : Eri Budiono
• Compliance Director : Ricko Irwanto
• Business Director : Aditya Wahyu Windarwo
Board Of Commissioners
• Independent President Commissioner : Inkawan D Jusi
• Commissioner : Kreisna Dewantara Gozali*)
• Independent Commissioner : Pramoda Dei Sudarmo
*) These members of the Board of Commissioners are effective after obtaining approval from the
Financial Services Authority for a fit and proper test and have fulfilled all applicable laws and regulations
in Indonesia.
2. Appointed and authorized with the right of substitution to the Board of
Directors of the Company to take all actions related to this Meeting Resolution,
including but not limited to appearing before the authorities, holding talks,
giving and/ or requesting information, submitting applications for notification
of changes in the composition of the Board of Directors of the Company to
the Minister of Law and Human Rights of the Republic of Indonesia and other
relevant authorities, making or and signing deeds and letters and other
documents that are necessary or deemed necessary, appearing before a
Notary to make and sign a deed of statement of the Meeting Resolution of the
Company and carrying out other matters that must be and/or can be carried
out for the realization/realization of the Meeting Resolution.
Realisasi Sudah direalisasikan
Realization Realized
Mata Acara Rapat kedua – RUPSLB 28 Agustus 2024
Second Meeting Agenda - EGMS August 28, 2024
Mata Acara Perubahan Anggaran Dasar Perseroan.
Agenda Changes to the Company’s Articles of Association.
Tidak ada pembahasan dan keputusan karena tidak memenuhi kuorum kehadiran.
No discussions were held and no resolutions were adopted due to the absence of the required attendance
quorum.
RUPS Luar Biasa (RUPSLB) 15 November 2024
Extraordinary GMS (EGMS) November 15, 2024
Tanggal 15 November 2024
Date November 15, 2024
Waktu 14:31 WIB - 15:00 WIB
Time
Lokasi Gedung Pacific Century Place Lantai 23
Location Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, Jakarta Selatan 12190.
Pacific Century Place Building, 23rd Floor
Jl. Jend Sudirman Kav. 52-53 No. Lot 10
Senayan, Kebayoran Baru, South Jakarta 12190.
Kuorum Rapat dihadiri oleh Pemegang Saham dan Kuasa Pemegang Saham sejumlah
Quorum 56,53% atau 7.547.367.153 suara dari total 13.350.482.346 lembar saham yang
telah dikeluarkan oleh Perseroan dengan hak suara yang sah.
The Meeting was attended by Shareholders and Shareholders’ Proxies totaling
56.53% or 7,547,367,153 votes out of a total of 13,350,482,346 shares issued by the
Company with valid voting rights.
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Tata Kelola Perusahaan
Corporate Governance
Pimpinan RUPSLB Inkawan D Jusi selaku Komisaris Utama Independen
Chairman of EGMS Inkawan D Jusi as Independent President Commissioner
Kehadiran Dewan Komisaris 1. Inkawan D. Jusi
Attendance of BOC
Kehadiran Direksi 1. Eri Budiono
Attendance of BOD 2. Aditya Wahyu Windarwo
3. Ricko Irwanto
Pihak Independen yang Perseroan telah menunjuk pihak-pihak independen yaitu:
Melakukan Penghitungan 1. Jose Dima Satria, S.H., M.Kn selaku Notaris Publik;
dan/atau Validasi Suara 2. PT Ficomindo Buana Registrar selaku Biro Administrasi Efek
Independent Parties untuk melakukan penghitungan dan/atau melakukan validasi suara dalam
Conducting Vote Counting RUPS.
and/or Validation
The Company has appointed the following independent parties:
1. Jose Dima Satria, S.H., M.Kn as the Public Notary;
2. PT Ficomindo Buana Registrar as the Securities Administration Bureau
to perform the vote counting and/or validation of votes at the GMS
Mekanisme pemegang Dalam setiap mata acara Rapat, pemegang saham dan/atau kuasanya
saham yang mengajukan diberikan kesempatan untuk mengajukan pertanyaan dan/atau pendapat
pertanyaan dan/atau yang berhubungan dengan mata acara Rapat yang dibicarakan.
pendapat For each agenda item of the Meeting, the shareholders and/or their proxies were
Mechanism for Shareholders given the opportunity to raise questions and/or express opinions related to the
to Raise Questions and/or agenda item being discussed.
Opinions
Mekanisme pengambilan Semua keputusan yang dilakukan dengan cara musyawarah untuk mufakat.
keputusan Apabila musyawarah mufakat tidak tercapai, maka dilakukan pemungutan
Decision making mechanism suara dengan cara menghitung jumlah saham yang setuju, abstain maupun
yang tidak setuju.
All resolutions were adopted by way of deliberation to reach consensus. In the
event that consensus could not be reached, voting was conducted by counting
the number of shares voting in favor, abstaining, and voting against.
Mata Acara Rapat Pertama – RUPSLB 15 November 2024
First Meeting Agenda - EGMS November 15, 2024
Mata Acara Perubahan Rencana Penyesuaian Batas Maksimum Kepemilikan Saham.
Agenda Changes to the Maximum Shareholding Limit Adjustment Plan.
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
7.098.774.114 432.497.593 16.095.446
94,06% 5,73% 0,21%
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Mata Acara Rapat Pertama – RUPSLB 15 November 2024
First Meeting Agenda - EGMS November 15, 2024
Keputusan Mata Acara 1. Menyetujui rencana dari PT. Akulaku Silvrr Indonesia dan/atau Rockcore
Pertama Financial Technology Co. Ltd (Akulaku Group), yang merupakan satu
Resolution of the First Agenda kelompok usaha untuk melakukan Penyesuaian Kepemilikan Saham guna
menjalankan kepatuhan terhadap peraturan dengan melakukan divestasi
saham secara bertahap sebesar minimum sebesar 2% (dua persen) per
tahun selama maksimal 5 tahun sehingga kepemilikan saham Akulaku Group
pada BNC akan menjadi maksimal 30% (tiga puluh persen). Penyesuaian
Kepemilikan Saham melalui pelaksanaan divestasi dapat dilakukan termasuk
namun tidak terbatas pada masuknya pemegang saham strategis baru
baik melalui pelaksanaan Penambahan Modal dengan Hak Memesan Efek
Terlebih Dahulu (PMHMETD) atau aksi korporasi lainnya.
2. Memberikan kuasa dan wewenang kepada Direksi Perseroan dengan hak
substitusi untuk melaksanakan segala tindakan yang diperlukan berkaitan
dengan pelaksanaan divestasi saham yang akan dilakukan oleh PT. Akulaku
Silvrr Indonesia dan/atau Rockcore Financial Technology Co. Ltd , termasuk
tapi tidak terbatas untuk, membuat atau meminta dibuatkan segala akta-
akta, surat-surat, maupun dokumen-dokumen yang diperlukan, hadir di
hadapan pihak/pejabat yang berwenang untuk memperoleh persetujuan
atau melaporkan hal tersebut kepada pihak/pejabat yang berwenang serta
mendaftarkannya dalam daftar perusahaan sebagaimana dimaksud dalam
peraturan perundang-undangan yang berlaku.
1. Approved the plan of PT Akulaku Silvrr Indonesia and/or Rockcore Financial
Technology Co. Ltd (Akulaku Group), which is a business group to conduct
Share Ownership Adjustment to carry out regulatory compliance by divesting
shares gradually by a minimum of 2% (two percent) per year for a maximum
of 5 years so that Akulaku Group’s share ownership in BNC will be a maximum
of 30% (thirty percent). Adjustment of Share Ownership through divestment
can be carried out including but not limited to the entry of new strategic
shareholders either through the implementation of Capital Increase with Pre-
emptive Rights (PMHMETD) or other corporate actions.
2. Gave power and authority to the Board of Directors of the Company with
the right of substitution to carry out all necessary actions related to the
implementation of the divestment of shares to be carried out by PT Akulaku
Silvrr Indonesia and/or Rockcore Financial Technology Co. Ltd, including
but not limited to, making or requesting all deeds, letters, and documents
required, appearing before the authorized party/official to obtain approval or
reporting the matter to the authorized party/official and registering it in the
company register as referred to in the applicable laws and regulations.
Realisasi Belum direalisasikan
Realization Unrealized
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Tata Kelola Perusahaan
Corporate Governance
Mata Acara Rapat Kedua – RUPSLB 15 November 2024
Second Meeting Agenda - EGMS November 15, 2024
Mata Acara Persetujuan Rencana Aksi Pemulihan (Recovery Plan).
Agenda Approval of Recovery Plan.
Jumlah Pemegang Tidak Ada.
Saham yang Mengajukan None
Pertanyaan dan/ atau
Memberikan Pendapat
Total Shareholders
Submitting Questions and/or
Opinion
Hasil Perhitungan Suara Setuju Tidak Setuju Abstain
Voting Results Agree Disagree Abstain
7.531.140.607 131.100 16.095.446
99,79% 0,00% 0,21%
Keputusan Mata Acara Kedua 1. Menyetujui Rencana Aksi (Recovery Plan) Perseroan, sebagaimana termuat
Resolution of the Second dalam dokumen Rencana Aksi (Recovery Plan) PT Bank Neo Commerce Tbk
Agenda Tahun 2024 yang antara lain memuat trigger level atas permasalahan
permodalan, likuiditas, rentabilitas dan kualitas aset Perseroan dan opsi
pemulihannya, dan selanjutnya disampaikan kepada Otoritas Jasa
Keuangan.
2. Menyetujui pemberian kuasa dan kewenangan kepada Dewan Komisaris
dan Direksi Perseroan untuk melakukan setiap dan seluruh tindakan yang
diperlukan sehubungan dengan Rencana Aksi (Recovery Plan) Perseroan,
dengan memperhatikan ketentuan yang berlaku.
1. Approved the Company’s Recovery Plan, as contained in the PT Bank Neo
Commerce Tbk 2024 Recovery Plan document, which includes trigger levels
for capital, liquidity, profitability and asset quality issues and recovery options,
and subsequently submitted to the Financial Services Authority.
2. Approved the granting of power and authority to the Board of Commissioners
and Directors of the Company to take any and all necessary actions in
connection with the Company’s Recovery Plan, with due observance of
applicable regulations.
Realisasi Sudah direalisasikan
Realization Realized
Mata Acara Rapat Ketiga - RUPSLB 15 November 2024
Third Meeting Agenda - EGMS November 15, 2024
Mata Acara Perubahan Anggaran Dasar Perseroan.
Agenda Changes to the Company’s Articles of Association.
Tidak ada pembahasan dan keputusan karena tidak memenuhi kuorum kehadiran.
No discussions were held and no resolutions were adopted due to the absence of the required attendance
quorum.
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Dewan Komisaris
Board of Commissioners
Dewan Komisaris merupakan organ Perseroan The Board of Commissioners is a Company
yang memiliki peran utama dalam melakukan organ which has a key role in supervising the
pengawasan atas kebijakan pengurusan serta management policies and the management of
pelaksanaan pengelolaan Perseroan yang the Company carried out by the Board of Directors.
dijalankan oleh Direksi. Selain fungsi pengawasan, In addition to its supervisory function, the Board
Dewan Komisaris juga berwenang memberikan of Commissioners is also authorized to provide
nasihat dan arahan kepada Direksi demi advice and guidance to the Board of Directors in
kepentingan Perseroan, sesuai dengan maksud the best interests of the Company, in accordance
dan tujuan pendirian Perseroan. with the Company’s articles of association.
Pengangkatan anggota Dewan Komisaris The appointment of Board of Commissioners
dilakukan melalui Rapat Umum Pemegang members is conducted through a General Meeting
Saham (RUPS) setelah memperoleh persetujuan of Shareholders (GMS) following approval from
dari Otoritas Jasa Keuangan (OJK) melalui proses the Financial Services Authority (OJK) through
fit and proper test. Anggota Dewan Komisaris a fit and proper test process. Members of the
dapat diberhentikan sewaktu-waktu oleh RUPS Board of Commissioners may be dismissed
sesuai dengan ketentuan yang berlaku. Struktur at any time by the GMS in accordance with
Dewan Komisaris terdiri atas Komisaris Utama, applicable regulations. The structure of the
Komisaris Independen, dan Komisaris. Setiap Board of Commissioners consists of the President
usulan pengangkatan dan/atau penggantian Commissioner, Independent Commissioners, and
anggota Dewan Komisaris kepada RUPS dilakukan Commissioners. Any proposal for the appointment
dengan memperhatikan rekomendasi dari Komite and/or replacement of Board of Commissioners
Nominasi dan Remunerasi. members submitted to the GMS is made with due
consideration of the recommendations from the
Nomination and Remuneration Committee.
Piagam Dewan Komisaris Board of Commissioners Charter
Piagam Dewan Komisaris (Board of Commissioners The Board of Commissioners Charter (BOC
Charter/BOC Charter) merupakan pedoman Charter) serves as a manual and code of
kerja dan tata tertib yang menjadi acuan conduct used as a reference by the Board
Dewan Komisaris dalam melaksanakan tugas, of Commissioners in carrying out its duties,
tanggung jawab, dan kewenangannya. Piagam responsibilities, and authorities. This Charter is
ini disusun dengan mengacu pada Anggaran drafted in accordance with the Company’s Articles
Dasar Perseroan, peraturan perundang-undangan of Association, applicable laws and regulations,
yang berlaku, serta praktik tata kelola perusahaan and best corporate governance practices.
yang baik.
BOC Charter memuat ketentuan mengenai The BOC Charter contains provisions regarding
pelaksanaan fungsi pengawasan dan pemberian the performance of supervisory and advisory
nasihat, termasuk pengaturan hubungan kerja functions, including the regulation of working
antara Dewan Komisaris dan Direksi. Piagam relationships between the Board of Commissioners
Dewan Komisaris Perseroan terakhir diperbarui and the Board of Directors. The Company’s Board
pada tahun 2023 dan dapat diakses oleh publik of Commissioners Charter was last updated
melalui situs web resmi Perseroan. in 2023 and is accessible to the public via the
Company’s official website.
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Tata Kelola Perusahaan
Corporate Governance
Jumlah dan Komposisi Dewan Number and Composition of the Board
Komisaris of Commissioners
Sepanjang tahun 2025, tidak terdapat perubahan Throughout 2025, there were no changes in the
dalam komposisi maupun susunan Dewan composition or structure of the Company’s Board
Komisaris Perseroan. of Commissioners.
Per 31 Desember 2025, Dewan Komisaris Perseroan As of December 31, 2025, the Company’s Board of
terdiri dari 3 (tiga) orang, yang mencakup 1 (satu) Commissioners consists of 3 (three) members,
Komisaris Utama Independen, 1 (satu) Komisaris comprising 1 (one) Independent President
Independen, dan 1 (satu) Komisaris. Seluruh Commissioner, 1 (one) Independent Commissioner,
anggota Dewan Komisaris merupakan profesional and 1 (one) Commissioner. All members of the
dengan latar belakang pendidikan, pengalaman Board of Commissioners are professionals with
kerja, serta keahlian yang beragam sesuai dengan diverse educational backgrounds, work experience,
bidang masing-masing. and expertise in their respective fields.
Adapun susunan Dewan Komisaris Perseroan per The composition of the Company’s Board of
31 Desember 2025 adalah sebagai berikut: Commissioners as of December 31, 2025, is as
follows:
Nama Jabatan Periode Jabatan
Name Position Term of Office
Inkawan D. Jusi Komisaris Utama Independen 2023-2026
Independent President Commissioner
Kreisna Dewantara Gozali Komisaris 2024-2027
Commissioner
Pramoda Dei Sudarmo Komisaris Independen 2024-2027
Independent Commissioner
Komposisi Dewan Komisaris tersebut telah The composition of the Board of Commissioners
memenuhi ketentuan OJK mengenai Penerapan complies with OJK regulation regarding the
Tata Kelola bagi Bank Umum serta Peraturan Implementation of Corporate Governance for
Bank Indonesia tentang Pelaksanaan Good Commercial Banks and Bank Indonesia regulation
Corporate Governance bagi Bank Umum, yang regarding the Implementation of Good Corporate
mengatur bahwa jumlah anggota Dewan Governance for Commercial Banks, which stipulate
Komisaris paling sedikit 3 (tiga) orang dan paling that the Board of Commissioners must consist of
banyak sama dengan jumlah anggota Direksi. at least 3 (three) members and no more than the
Selain itu, ketentuan mengenai jumlah Komisaris number of members of the Board of Directors. In
Independen, yaitu paling sedikit 50% (lima puluh addition, the requirement that at least 50% (fifty
persen) dari total anggota Dewan Komisaris, juga percent) of the total members of the Board of
telah dipenuhi. Commissioners be Independent Commissioners
has also been met.
Penetapan komposisi Dewan Komisaris dilakukan The composition of the Board of Commissioners
dengan mempertimbangkan kebutuhan, is determined by considering the Company’s
karakteristik, serta kompleksitas usaha Perseroan. needs, characteristics, and the complexity of
Penentuan anggota Dewan Komisaris didasarkan its business operations. The selection of Board
pada kompetensi, pengalaman profesional, dan of Commissioners members is based on their
latar belakang keahlian masing-masing individu, competence, professional experience, and
tanpa membedakan jenis kelamin, suku, ras, individual expertise, without discrimination based
maupun agama, guna mendukung efektivitas on gender, ethnicity, race, or religion, to support
pelaksanaan fungsi pengawasan. the effectiveness of the oversight function.
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Program Pengenalan Perseroan bagi Company Orientation Program for
Komisaris Baru New Commissioners
Perseroan menyelenggarakan program The Company conducts an orientation
pengenalan bagi setiap anggota Dewan Komisaris program for every new member of the Board of
yang baru bergabung. Program ini bertujuan untuk Commissioners. This program aims to provide a
memberikan pemahaman yang komprehensif comprehensive understanding of the Company,
mengenai Perseroan, termasuk profil perusahaan, including its corporate profile, current status,
kondisi terkini, kinerja usaha, serta ruang lingkup business performance, and the scope of duties
tugas dan tanggung jawab Dewan Komisaris. and responsibilities of the Board of Commissioners.
Pelaksanaan program pengenalan dilakukan The orientation program is conducted through
melalui serangkaian pertemuan, diskusi, dan a series of meetings, discussions, and the
penyampaian materi informasi yang relevan presentation of relevant informational materials
setiap kali terdapat penambahan anggota whenever a new member joins the Board of
Dewan Komisaris. Pada tahun 2025, Perseroan Commissioners. In 2025, the Company did not
tidak melakukan pelaksanaan program orientasi conduct an orientation or introduction program
atau pengenalan bagi anggota Dewan Komisaris, for members of the Board of Commissioners, as
mengingat tidak terdapat pengangkatan anggota no new members of the Board of Commissioners
Dewan Komisaris baru sepanjang tahun buku. were appointed during the fiscal year.
Kepemilikan Saham Dewan Komisaris Share Ownership of the Board of
Commissioners
Perseroan memiliki kebijakan yang mengatur The Company has a policy governing the
kewajiban pengungkapan kepemilikan saham disclosure obligations regarding shareholdings
oleh anggota Dewan Komisaris. Setiap anggota by members of the Board of Commissioners. Each
Dewan Komisaris diwajibkan untuk melaporkan member of the Board of Commissioners is required
kepemilikan saham Perseroan paling lambat to report their shareholdings in the Company no
3 (tiga) hari kerja sejak terjadinya kepemilikan later than 3 (three) business days from the date
saham tersebut. such shareholding occurs.
Kebijakan ini telah diterapkan secara konsisten This policy has been consistently implemented
melalui mekanisme pelaporan yang efektif dan through an effective reporting mechanism that
mengedepankan prinsip keterbukaan. prioritizes the principle of transparency.
Kepemilikan Saham di
Ownership of Shares in the
Lembaga Keuangan Bukan
Nama Perseroan Bank Lain
Bank
Name Company Other Banks
Non-Bank Financial Institutions
Lembar Lembar Lembar
% % %
Share Share Share
Inkawan D. Jusi Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil
Kreisna Dewantara Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil
Gozali
Pramoda Dei Sudarmo Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil Nihil / Nil
Kepemilikan Saham Dewan Komisaris Share Ownership of the Board of
pada Perusahaan Lain Commissioners in Other Companies
Sdr. Inkawan D. Jusi dan Sdr. Pramoda Dei Mr. Inkawan D. Jusi and Mr. Pramoda Dei Sudarmo
Sudarmo tidak memiliki kepemilikan saham have no share ownership in other companies.
pada perusahaan lain. Sementara itu Sdr. Kreisna Meanwhile, Mr. Kreisna Dewantara Gozali owns
Dewantara Gozali tercatat memiliki 95% saham 95% of the shares in PT Gozco International Trading.
pada PT Gozco International Trading.
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Tata Kelola Perusahaan
Corporate Governance
Rangkap Jabatan Anggota Dewan Concurrent Positions Held
Komisaris by Members of the Board of
Commissioners
Informasi mengenai anggota Dewan Komisaris Information regarding members of the Board of
yang memiliki rangkap jabatan, baik di lingkungan Commissioners who hold concurrent positions,
Perseroan maupun di perusahaan lain, disajikan both within the Company and at other companies,
sebagai berikut: is presented as follows:
Perusahaan/
Jabatan di Jabatan di
Badan
Nama Perseroan Perusahaan Lain Bidang Usaha
Organisasi
Name Position in the Position in Other Business Sector
Company/
Company Companies
Organization
Kreisna Komisaris Direktur Utama PT Gozco Pertanian, Perdagangan,
Dewantara Commissioner President Director Plantations Perindustrian dan Jasa yang
Gozali Tbk berkaitan dengan Agrobisnis
dan Agroindustri
Agriculture, Trade, Industry, and
Services related to Agribusiness
and Agroindustry
Tugas dan Tanggung Jawab Dewan Duties and Responsibilities of the
Komisaris Board of Commissioners
Berdasarkan Pedoman dan Tata Tertib Dewan Based on the Board of Commissioners Charter,
Komisaris, tugas dan tanggung jawab Dewan the duties and responsibilities of the Board of
Komisaris meliputi hal-hal sebagai berikut: Commissioners are as follows:
1. Dewan Komisaris tidak dapat bertindak sendiri, 1. The Board of Commissioners cannot act
melainkan berdasarkan keputusan Dewan independently, but only based on the decisions
Komisaris of the Board of Commissioners.
2. D e w a n K o m i s a r i s w a j i b m e m a s t i k a n 2. The Board of Commissioners must ensure
terselenggaranya pelaksanaan Good the implementation of Good Corporate
Corporate Governance dalam setiap kegiatan Governance (GCG) in all business activities
usaha Bank pada seluruh tingkatan atau of the Bank at every level of the organization,
jenjang organisasi paling kurang melalui: at a minimum, through:
a. Pelaksanaan tugas dan tanggung jawab a. The implementation of the duties and
Direksi, serta memberikan nasihat kepada responsibilities of the Board of Directors, and
Direksi. providing advice to the Board of Directors.
b. Pengawasan atas kelengkapan dan b. Supervision of the completeness and
pelaksanaan tugas komite-komite dan implementation of the duties of committees
satuan kerja yang menjalankan fungsi and work units that carry out the Bank’s
pengendalian intern Bank. internal control functions.
c. Pengawasan terhadap penerapan fungsi c. Supervision over the implementation of the
kepatuhan, auditor internal dan auditor compliance function, internal auditors, and
eksternal. external auditors.
d. Pengawasan terhadap penerapan d. Supervision of the implementation of risk
manajemen risiko, termasuk sistem management, including the internal control
pengendalian internal. system.
e. Penyediaan dana kepada pihak terkait e. Provision of funds to related parties as
sebagaimana diatur dalam ketentuan regulated in the Financial Services Authority
Otoritas Jasa Keuangan (OJK) tentang (OJK) regulations regarding the Maximum
Batas Maksimum Pemberian Kredit Bank Lending Limit for Commercial Banks.
Umum.
f. Mengawasi, mengarahkan, memantau, f. Supervising, directing, monitoring, and
dan mengevaluasi pelaksanaan kebijakan evaluating the implementation of the
strategis Bank/ Rencana Bisnis sesuai Bank’s strategic policies/Business Plan in
regulasi. accordance with regulations.
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g. Menyetujui dan mereview secara berkala g. Approve and review periodically the vision,
visi, misi dan nilai-nilai utama Bank. mission, and core values of the Bank.
3. Melakukan pengawasan atas tugas, wewenang 3. Conduct supervision over the duties, authority,
dan tanggung jawab sesuai dengan ketentuan and responsibilities in accordance with the
anggaran dasar Perseroan dan keputusan Articles of Association and resolutions of the
RUPS. General Meeting of Shareholders (GMS).
4. Memastikan bahwa Direksi telah menindaklanjuti 4. Ensure that the Board of Directors has followed
temuan audit dan rekomendasi dari satuan up on audit findings and recommendations
kerja audit intern Bank, auditor eksternal, hasil from the Bank’s Internal Audit Function, external
pengawasan OJK dan/atau hasil pengawasan auditors, supervisory results of OJK and/or
badan otoritas lainnya. other regulators.
5. Pengambilan keputusan oleh Dewan Komisaris 5. Decisions made by the Board of Commissioners
tidak meniadakan tanggung jawab Direksi atas do not absolve the Board of Directors from
pelaksanaan kepengurusan Bank. responsibility for the management of the Bank.
6. Dewan Komisaris wajib melaksanakan tugas 6. The Board of Commissioners must carry out its
dan tanggung jawab secara independen dan duties and responsibilities independently and
dengan itikad baik, penuh tanggung jawab, with good faith, full responsibility, and caution.
serta kehati-hatian.
7. Dewan Komisaris wajib menyediakan waktu 7. The Board of Commissioners must allocate
yang cukup untuk melaksanakan tugas dan sufficient time to optimally carry out its duties
tanggungjawabnya secara optimal. and responsibilities.
8. Dewan Komisaris wajib memberitahukan 8. The Board of Commissioners must notify OJK
kepada OJK paling lambat 7 (tujuh) hari kerja within 7 (seven) business days of the discovery
sejak ditemukannya: of:
a. pelanggaran peraturan perundang- a. Violations of financial and banking
undangan di bidang keuangan dan regulations; and
perbankan; dan
b. keadaan atau perkiraan keadaan yang b. Circumstances or potential situations
dapat membahayakan kelangsungan that could endanger the Bank’s business
usaha Bank. continuity.
9. Dalam rangka mendukung efektivitas 9. In order to support of the effective execution
pelaksanaan tugas dan tanggung jawab, of duties and responsibilities, the Board of
Dewan Komisaris wajib membentuk paling Commissioners must establish at least the
sedikit: following committees:
a. Komite Audit a. Audit Committee
b. Komite Pemantau Risiko b. Risk Oversight Committee
c. Komite Remunerasi dan Nominasi c. Remuneration and Nomination Committee
d. Komite Lainnya jika yang diwajibkan oleh d. Other committees required by regulations
peraturan perundang-undangan
10. D e w a n K o m i s a r i s w a j i b m e l a k u k a n 10. The Board of Commissioners must supervise
pengawasan terhadap Komite yang telah the committees mentioned in point 9 to ensure
dibentuk sebagaimana dimaksud pada poin they carry out their tasks effectively and must
9 menjalankan tugasnya secara efektif, dan evaluate and/or assess the performance of
wajib melakukan evaluasi dan/atau penilaian these committees at least at the end of each
terhadap kinerja komite dimaksud sekurang- fiscal year.
kurangnya pada setiap akhir tahun buku.
11. D e w a n K o m i s a r i s w a j i b m e l a k u k a n 11. The Board of Commissioners must actively
pengawasan aktif terhadap fungsi kepatuhan supervise the Compliance Function by:
dengan:
a. Mengevaluasi pelaksanaan fungsi a. Evaluating the implementation of the Bank’s
kepatuhan Bank paling kurang 2 (dua) kali compliance function at least twice a year.
dalam satu tahun.
b. Memberikan saran-saran dalam rangka b. Providing recommendations to improve the
meningkatkan kualitas pelaksanaan fungsi quality of the Bank’s compliance function.
kepatuhan Bank.
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Tata Kelola Perusahaan
Corporate Governance
12. Berdasarkan poin 11 tersebut, Dewan Komisaris 12. Based on point 11, the Board of Commissioners
menyampaikan saran-saran dalam rangka provides suggestions to improve the quality of
peningkatan kualitas pelaksanaan Fungsi the implementation of the compliance function
Kepatuhan kepada Direktur Utama. to the President Director.
13. Dewan Komisaris bertanggung-jawab untuk 13. The Board of Commissioners is responsible
memastikan penerapan Manajemen Risiko for ensuring the implementation of risk
sesuai dengan karakteristik, kompleksitas dan management in line with the Bank’s
profil risiko Bank dengan: characteristics, complexity, and risk profile by:
a. M e n y e t u j u i k e b i j a k a n m a n a j e m e n a. Approving the risk management policies,
risiko termasuk strategi dan kerangka including the strategy and risk management
manajemen risiko yang ditetapkan sesuai framework set according to the level of risk
dengan tingkat risiko yang akan diambil the Bank is willing to take (risk appetite) and
(risk appetite) dan toleransi risiko (risk risk tolerance.
tolerance) Bank.
b. Mengevaluasi kebijakan manajemen risiko b. Evaluating the risk management policies
dan strategi manajemen risiko paling and strategies at least once a year or more
kurang satu kali dalam satu tahun atau frequently if there are significant changes
dalam frekuensi yang lebih sering dalam in the factors affecting the Bank’s business
hal terdapat perubahan faktor-faktor activities.
yang mempengaruhi kegiatan usaha Bank
secara signifikan.
14. Dalam pelaksanaan fungsi audit intern, Dewan 14. In the implementation of the internal audit
Komisaris bertanggung jawab: function, the Board of Commissioners is
responsible for:
a. Memastikan Direksi menyusun dan a. Ensuring that the Board of Directors develops
memelihara sistem pengendalian intern and maintains an adequate, effective, and
yang memadai, efektif, dan efisien. efficient internal control system.
b. Mengkaji efektivitas dan efisiensi sistem b. Reviewing the effectiveness and efficiency
pengendalian intern berdasarkan informasi of the internal control system based on
yang diperoleh dari Satuan Kerja Audit information obtained from the Bank’s
Intern (SKAI) Bank paling sedikit sekali Internal Audit Unit (SKAI) at least once a
dalam 1 (satu) tahun. year.
c. Menunjuk pengendali mutu independen c. Appointing an independent quality control
dari pihak ekstern untuk melakukan kaji from an external party to review the
ulang terhadap kinerja SKAI, dengan performance of SKAI, taking into account the
mempertimbangkan rekomendasi Komite recommendations of the Audit Committee.
Audit.
Wewenang Dewan Komisaris Authorities of the Board of
Commissioners
Dalam menjalankan tugasnya, Dewan Komisaris In carrying out its duties, the Board of
memiliki wewenang sebagai berikut: Commissioners has the following authorities:
1. Dewan Komisaris tidak dapat bertindak sendiri, 1. The Board of Commissioners cannot act
melainkan berdasarkan keputusan Dewan Independently, but only based on decisions
Komisaris; made by the Board of Commissioners.
2. Dewan Komisaris berwenang untuk: 2. The Board of Commissioners has the authority
to:
a. Melaksanakan tugas dan tanggung jawab a. Carry out duties and responsibilities
secara independen. independently.
b. Meminta keterangan/penjelasan dari Direksi b. b. Request information/explanation from
dan/atau pejabat lainnya mengenai segala the Board of Directors and/or other officials
persoalan yang menyangkut pengelolaan regarding any matters related to the
Perseroan. management of the Company.
c. Memasuki bangunan-bangunan dan c. Enter buildings, premises, or other places
halaman atau tempat-tempat lain yang used or owned by the Company.
dipergunakan atau dikuasai oleh Perseroan.
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d. Mengetahui segala kebijakan dan tindakan d. Know all policies and actions that have been
telah dan akan dijalankan oleh Direksi Bank. and will be implemented by the Bank’s Board
of Directors.
e. Meminta Direksi dan/atau pejabat lainnya e. Request the Board of Directors and/or other
dibawah Direksi dengan sepengetahuan officials under the Board of Directors, with
Direksi untuk menghadiri Rapat Dewan the knowledge of the Board of Directors, to
Komisaris. attend Board of Commissioners’ meetings.
f. Memberhentikan sementara anggota f. Temporarily suspend members of the Board
Direksi sesuai dengan ketentuan Anggaran of Directors according to the Articles of
Dasar. Association.
g. Melakukan tindakan pengurus Bank g. Take action on the management of the
dalam keadaan tertentu untuk jangka Bank in certain circumstances for a specific
waktu tertentu sesuai dengan ketentuan period as stipulated in the Bank’s Articles of
Anggaran Dasar Bank. Association.
h. Dewan Komisaris untuk sementara dapat h. The Board of Commissioners may
mengurus Bank apabila oleh suatu sebab temporarily manage the Bank if, for any
apapun semua jabatan Anggota Direksi reason, all positions of the Board of Directors
kosong, dan selambat-lambatnya 90 are vacant, and no later than 90 (ninety)
(sembilan puluh) hari kalender sejak calendar days after the vacancy, an Annual
terjadinya kekosongan tersebut harus General Meeting of Shareholders (AGMS)
diselenggarakan RUPS untuk mengangkat must be held to appoint a new Board of
Direksi baru. Directors.
i. Menghadiri Rapat Dewan Komisaris dan i. Attend Board of Commissioners’ meetings
memberikan pandangan-pandangan and provide opinions on the discussed
terhadap hal-hal yang dibicarakan. subjects.
j. Memberikan saran, opini, dan advice j. Provide suggestions, opinions, and advice
dapat melalui Surat Dewan Komisaris through a Board of Commissioner’s letter
yang ditandatangani oleh Komisaris Utama signed by the President Commissioner
bersama minimal 1 (satu) orang Komisaris together with at least one (1) Independent
Independen atau bersama Komisaris Commissioner or another Commissioner as
lainnya yang diminta tandatangannya oleh requested by the President Commissioner.
Komisaris Utama. Surat Dewan Komisaris The Board of Commissioners’ letter may be
tersebut dapat disampaikan melalu delivered via hardcopy or other electronic
hardcopy atau media elektronik lainnya. media.
k. Melaksanakan kewenangan pengawasan k. Carry out other supervisory powers as long
lainnya sepanjang tidak bertentangan as they do not conflict with regulations, the
dengan peraturan perundang-undangan, Articles of Association, and/or decisions
Anggaran Dasar dan/atau keputusan RUPS. made at the GMS.
3. Dalam kondisi tertentu, Dewan Komisaris 3. I n c e r t a i n c o n d i t i o n s , t h e B o a r d o f
wajib menyelenggarakan RUPS tahunan dan Commissioners is required to hold the Annual
RUPS lainnya sesuai dengan kewenangannya General Meeting of Shareholders (AGMS) and
sebagaimana diatur dalam peraturan other General Meetings of Shareholders as per
perundang-undangan dan Anggaran Dasar. its authority, as outlined in the regulations and
Articles of Association.
4. Dewan Komisaris berwenang meminta 4. The Board of Commissioners has the authority
penjelasan dari Direksi tentang segala hal to request explanations from the Board of
mengenai Bank apabila diperlukan. Directors regarding any matters concerning
the Bank, if necessary.
5. Dewan Komisaris dapat melakukan tindakan 5. The Board of Commissioners may carry out
pengurusan Bank dalam keadaan tertentu management actions in certain situations
dan untuk jangka waktu tertentu. Dalam hal and for a specific period. In such cases, all
demikian berlaku semua ketentuan mengenai provisions regarding the rights, authority, and
hak, wewenang, dan kewajiban Direksi obligations of the Board of Directors toward
terhadap Bank dan pihak ketiga. the Bank and third parties are applicable.
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Tata Kelola Perusahaan
Corporate Governance
Mekanisme Pelaksanaan Tugas Board of Commissioners Supervisory
Pengawasan Dewan Komisaris Mechanism
Dalam menjalankan tugas dan tanggung jawab In carrying out its supervisory duties and
pengawasan, Dewan Komisaris menerapkan responsibilities, the Board of Commissioners
mekanisme kerja yang terstruktur dan implements a structured and continuous work
berkesinambungan melalui beberapa sarana mechanism through the following measures:
utama, yaitu:
1. Pelaksanaan tugas pengawasan Dewan 1. The Board of Commissioners performs its
Komisaris dilakukan melalui kegiatan berkantor supervisory duties through office-based
untuk menelaah dan mengevaluasi surat, activities to review and evaluate the Bank’s
laporan, serta dokumen keuangan Bank, letters, reports, and financial documents,
melakukan kunjungan pengawasan, melalui conduct supervisory visits, hold meetings, and
penyelenggaraan rapat, serta dengan with the support and active role of committees
dukungan dan peran aktif komite-komite di under the Board of Commissioners.
bawah Dewan Komisaris.
2. Dalam mendukung pelaksanaan tugas 2. To support the performance of its duties and
dan tanggung jawabnya, Dewan Komisaris responsibilities, the Board of Commissioners is
difasilitasi dengan ruang kantor yang facilitated with office space to work and carry
digunakan untuk melaksanakan kegiatan kerja out its supervisory activities.
dan pengawasan.
3. Kunjungan Dewan Komisaris dalam rangka 3. S u p e r v i s o r y v i s i t s b y t h e B o a r d o f
pelaksanaan fungsi pengawasan dilakukan Commissioners are conducted according to
secara terencana dengan dukungan anggaran a plan and with adequate financial support.
yang memadai.
4. Administrasi surat menyurat Dewan Komisaris 4. The Board of Commissioners’ correspondence
mencakup pengelolaan surat masuk untuk administration includes managing incoming
memperoleh disposisi Komisaris Utama, correspondence to obtain disposition
penandatanganan surat keluar oleh Komisaris from the President Commissioner, signing
Utama dan apabila diperlukan bersama outgoing correspondence by the President
komisaris lainnya, penandatanganan Commissioner and, if necessary, together
keputusan kebijakan oleh Komisaris Utama with other commissioners, signing policy
dan seluruh Komisaris Independen, serta decisions by the President Commissioner
penandatanganan notulen rapat oleh seluruh and all Independent Commissioners, as well
anggota Dewan Komisaris. as signing meeting minutes by all members
of the Board of Commissioners.
Pelaksanaan Tugas Dewan Komisaris Implementation of the Board of
Tahun 2025 Commissioners Duties in 2025
Sepanjang tahun 2025, Dewan Komisaris secara Throughout 2025, the Board of Commissioners
konsisten melaksanakan fungsi pengawasan consistently carried out its supervisory functions
guna memastikan penerapan prinsip-prinsip to ensure the implementation of Good Corporate
Good Corporate Governance (GCG) di seluruh Governance (GCG) principles across all of the
aktivitas usaha Perseroan. Pengawasan dilakukan Company’s business activities. The supervision
terhadap kebijakan pengurusan, pelaksanaan covered management policies, the general
pengelolaan Perseroan secara umum, serta administration of the Company, and the provision
pemberian nasihat strategis kepada Direksi. of strategic advice to the Board of Directors.
Dewan Komisaris juga memantau efektivitas The Board of Commissioners also monitored
penerapan GCG, manajemen risiko, program anti the effectiveness of GCG implementation, risk
pencucian uang dan pencegahan pendanaan management, anti-money laundering and
terorisme, serta berbagai langkah lain yang counter-terrorism financing programs, as well
diperlukan untuk memastikan pengelolaan Bank as various other measures necessary to ensure
berjalan sesuai dengan prinsip kehati-hatian. the Bank’s management operates in accordance
with the principle of prudence.
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Fokus utama pengawasan Dewan Komisaris The Board of Commissioners’ main focus of
selama tahun 2025 mencakup antara lain: supervision during 2025 includes:
1. Melakukan penelaahan serta memberikan 1. Reviewing and approving the Bank’s Business
persetujuan atas Rencana Bisnis Bank (RBB) Plan (RBB) for 2025–2027 and the Sustainable
tahun 2025–2027 dan Rencana Aksi Keuangan Finance Action Plan (RAKB) for 2025–2029.
Berkelanjutan (RAKB) tahun 2025–2029.
2. Memastikan tindak lanjut Direksi atas seluruh 2. Ensuring that the Board of Directors follows up
temuan audit dan rekomendasi dari Satuan on all audit findings and recommendations
Kerja Audit Intern, termasuk perbaikan atas from the Internal Audit Unit, including corrective
hasil pemeriksaan auditor eksternal, internal, actions regarding the results of examinations
maupun regulator. by external, internal, and regulatory auditors.
3. Melakukan evaluasi berkala terhadap kinerja 3. Conduct periodic evaluations of the Bank’s
keuangan Bank. financial performance.
4. Mendukung efektivitas pelaksanaan tugas 4. Support the effectiveness of the Board of
Dewan Komisaris melalui penerimaan laporan Commissioners’ duties by receiving regular
rutin dari Komite Audit, Komite Pemantau Risiko, reports from the Audit Committee, the Risk
serta Komite Nominasi dan Remunerasi dalam Oversight Committee, and the Nomination and
setiap Rapat Dewan Komisaris. Remuneration Committee at every Board of
Commissioners meeting.
5. Memantau konsistensi dan efektivitas 5. Monitoring the consistency and effectiveness
penerapan tata kelola perusahaan yang baik of the implementation of good corporate
di lingkungan Perseroan. governance within the Company.
6. Menyusun pembagian tugas anggota Dewan 6. Establishing the assignment of duties among
Komisaris berdasarkan kompetensi dan Board of Commissioners members based on
pengalaman masing-masing. their respective competencies and experience.
7. Melakukan pengawasan atas pengurusan 7. Overseeing the management of the Company,
Perseroan, termasuk pelaksanaan Rencana including the implementation of the Bank’s
Bisnis Bank, serta melakukan penilaian Business Plan, and evaluating the performance
terhadap kinerja Direksi. of the Board of Directors.
Landasan Hukum Pelaksanaan Tugas Legal Basis of Duty Performance
Dalam menjalankan fungsi dan tanggung In carrying out its functions and responsibilities,
jawabnya, Dewan Komisaris berpedoman pada the Board of Commissioners adheres to various
berbagai ketentuan dan regulasi yang berlaku, applicable provisions and regulations, including:
antara lain:
1. Undang-Undang Nomor 40 Tahun 2007 1. Law No. 40 of 2007 concerning Limited Liability
tentang Perseroan Terbatas. Companies.
2. Undang-Undang Nomor 7 Tahun 1992 tentang 2. Law No. 7 of 1992 concerning Banking as
Perbankan sebagaimana telah diubah dengan amended by Law No. 10 of 1998.
Undang-Undang Nomor 10 Tahun 1998.
3. POJK Nomor 33/POJK.04/2014 tentang Direksi 3. POJK Number 33/POJK.04/2014 concerning the
dan Dewan Komisaris Emiten atau Perusahaan Board of Directors and Board of Commissioners
Publik. of Issuers or Public Companies.
4. POJK Nomor 55/POJK.04/2015 tentang 4. POJK Number 55/POJK.04/2015 concerning the
Pembentukan dan Pedoman Pelaksanaan Establishment and Guidelines for the Operation
Kerja Komite Audit. of the Audit Committee.
5. POJK Nomor 45/POJK.03/2015 tentang 5. P O J K N o . 4 5 / P O J K . 0 3 / 2 0 1 5 o n t h e
Penerapan Tata Kelola dalam Pemberian Implementation of Governance in the Provision
Remunerasi bagi Bank Umum. of Remuneration for Commercial Banks.
6. POJK Nomor 12/POJK.03/2021 tentang Bank 6. POJK No. 12/POJK.03/2021 on Commercial
Umum. Banks.
7. POJK Nomor 17 Tahun 2023 tentang Penerapan 7. POJK No. 17 of 2023 on the Implementation of
Tata Kelola bagi Bank Umum. Governance for Commercial Banks.
8. SEOJK Nomor 13/SEOJK.03/2017 tentang 8. S E O J K N o . 1 3 / S E O J K . 0 3 / 2 0 1 7 o n t h e
Penerapan Tata Kelola bagi Bank Umum. Implementation of Corporate Governance for
Commercial Banks.
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Tata Kelola Perusahaan
Corporate Governance
9. POJK Nomor 27/POJK.03/2016 tentang Penilaian 9. POJK No. 27/POJK.03/2016 on the Assessment of
Kemampuan dan Kepatutan bagi Pihak Utama Competence and Suitability for Key Personnel
Lembaga Jasa Keuangan. of Financial Services Institutions.
10. SEOJK Nomor 39/SEOJK.03/2016 tentang 10. SEOJK No. 39/SEOJK.03/2016 concerning the
Penilaian Kemampuan dan Kepatutan bagi Assessment of Competence and Suitability
Calon Pemegang Saham Pengendali, Calon for Prospective Controlling Shareholders,
Anggota Direksi, dan Calon Anggota Dewan Prospective Members of the Board of Directors,
Komisaris Bank. and Prospective Members of the Board of
Commissioners of Banks.
11. POJK Nomor 46/POJK.03/2017 tentang 11. POJK No. 46/POJK.03/2017 regarding the
Pelaksanaan Fungsi Kepatuhan Bank Umum. Implementation of Compliance Functions in
Commercial Banks.
12. POJK Nomor 18/POJK.03/2016 tentang 12. POJK No. 18/POJK.03/2016 regarding Risk
Manajemen Risiko bagi Bank Umum. Management for Commercial Banks.
13. Anggaran Dasar PT Bank Neo Commerce Tbk. 13. Articles of Association of PT Bank Neo
Commerce Tbk.
14. Ketentuan peraturan perundang-undangan 14. Other relevant laws and regulations.
terkait lainnya.
Independensi Dewan Komisaris Independency of the Board of
Commissioners
Komposisi Dewan Komisaris Perseroan terdiri dari The Company’s Board of Commissioners
3 (tiga) anggota, dengan 2 (dua) di antaranya consists of 3 (three) members, 2 (two) of whom
merupakan Komisaris Independen atau sebesar are Independent Commissioners, representing
66,67% dari total anggota Dewan Komisaris. 66.67% of the total members of the Board of
Commissioners.
Seluruh Komisaris Independen tidak memiliki All Independent Commissioners have no
hubungan keluarga hingga derajat kedua, baik family relationship up to the second degree,
dengan sesama anggota Dewan Komisaris either with fellow members of the Board of
dan/atau Direksi, maupun dengan Pemegang Commissioners and/or the Board of Directors, or
Saham Pengendali. Komisaris Independen yang with the Controlling Shareholder. An Independent
telah menjabat selama 2 (dua) periode masa Commissioner who has served for 2 (two) terms
jabatan dapat diangkat kembali pada periode may be reappointed for the subsequent term
selanjutnya sepanjang Komisaris Independen provided that the Independent Commissioner
tersebut menyatakan dirinya tetap independen declares their continued independence to the
kepada RUPS dan memenuhi persyaratan lainnya General Meeting of Shareholders and meets other
sebagaimana diatur dalam Peraturan OJK. requirements as stipulated in OJK Regulations.
Rapat Dewan Komisaris Board of Commissioners Meetings
Mengacu pada Piagam Dewan Komisaris, Pursuant to the Board of Commissioners Charter,
penyelenggaraan Rapat Dewan Komisaris the Board of Commissioners meetings shall be
dilaksanakan dengan ketentuan sebagai berikut: held in accordance with the following provisions:
1. Rapat Dewan Komisaris wajib diadakan secara 1. Board of Commissioners meetings must be
berkala paling kurang 1 (satu) kali dalam 2 held periodically at least once every 2 (two)
(dua) bulan, atau setiap waktu jika dianggap months, or at any time deemed necessary.
perlu.
2. Rapat dapat dilakukan antara lain dengan 2. Meetings may be held in person or via
cara tatap muka atau dengan menggunakan teleconference.
teknologi telekonferensi.
3. Dewan Komisaris harus menjadwalkan rapat 3. The Board of Commissioners must schedule
untuk tahun berikutnya sebelum berakhirnya meetings for the following year before the end
tahun buku. of the fiscal year.
4. Dewan Komisaris wajib mengadakan rapat 4. The Board of Commissioners must hold joint
bersama Direksi secara berkala paling kurang meetings with the Board of Directors at least
1 (satu) kali dalam 4 (empat) bulan. once every four months.
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5. Ketentuan jalannya Rapat Dewan Komisaris 5. Provisions regarding the conduct of Board of
Commissioners meetings
a. Rapat Dewan Komisaris dipimpin oleh a. Board of Commissioners meetings shall be
Komisaris Utama, dalam hal berhalangan, chaired by the President Commissioner;
oleh Komisaris lain yang ditunjuk di dalam however, if the President Commissioner
rapat tersebut. is unable to attend, the meeting shall
be chaired by another Commissioner
designated during the meeting.
b. R a p a t D e w a n K o m i s a r i s d a p a t b. A Board of Commissioners meeting may
dilangsungkan apabila dihadiri mayoritas be held if attended by a majority of all
dari seluruh anggota Dewan Komisaris. members of the Board of Commissioners.
c. Minimal 2 (dua) kali dalam setahun, Rapat c. At least twice a year, the meeting must be
harus dihadiri secara fisik oleh seluruh physically attended by all members of the
anggota Dewan Komisaris. Board of Commissioners.
d. Dalam hal Komisaris Non Independen tidak d. In the event that a Non-Independent
dapat menghadiri rapat Dewan Komisaris Commissioner is unable to physically attend
secara fisik, maka dapat menghadiri rapat a Board of Commissioners meeting, they
Dewan Komisaris melalui sarana teknologi may attend the meeting via teleconference.
telekonferensi.
e. Pada rapat yang telah dijadwalkan, bahan e. For scheduled meetings, the materials for
Rapat Dewan Komisaris disampaikan the Board of Commissioners meeting must
kepada peserta rapat paling lambat 5 be distributed to the meeting participants
(lima) hari kerja sebelum rapat dilakukan. no later than 5 (five) business days before
the meeting is held.
f. D a l a m h a l t e r d a p a t r a p a t y a n g f. In the event of a meeting held outside
diselenggarakan di luar jadwal yang telah the established schedule, the meeting
disusun, bahan rapat disampaikan kepada materials must be distributed to the
peserta rapat paling lambat sebelum rapat meeting participants no later than before
diselenggarakan. the meeting is held.
g. Undangan Rapat harus mencantumkan g. Meeting invitations must include information
informasi mengenai tanggal, waktu, tempat, regarding the date, time, location, and
serta agenda Rapat. agenda of the meeting.
h. Keputusan Rapat diambil berdasarkan h. Meeting decisions are made by consensus.
musyawarah untuk mufakat. Dalam hal If a decision by consensus cannot be
keputusan berdasarkan musyawarah untuk reached, the decision is made by a majority
mufakat tidak tercapai, maka keputusan vote.
diambil dengan pemungutan suara
berdasarkan suara terbanyak.
i. Risalah Rapat dibuat oleh Sekretaris i. Meeting minutes shall be prepared by
Perusahaan atau pihak lain yang the Corporate Secretary or another party
ditunjuk oleh Dewan Komisaris dan appointed by the Board of Commissioners
didokumentasikan dengan baik. and properly documented.
j. Dalam hal Rapat dilakukan melalui teknologi j. In the event that a meeting is conducted
telekonferensi, maka wajib ditindaklanjuti via teleconference technology, the meeting
dengan pembuatan Risalah Rapat yang must be followed up with the preparation of
ditandatangani oleh seluruh anggota meeting minutes signed by all members of
Dewan Komisaris yang hadir. the Board of Commissioners in attendance.
k. Risalah Rapat harus ditandatangani oleh k. The Meeting Minutes must be signed by all
semua anggota Dewan Komisaris yang members of the Board of Commissioners
hadir dalam Rapat dan dikirimkan kepada present at the Meeting and distributed to all
seluruh anggota Dewan Komisaris. members of the Board of Commissioners.
l. Dalam hal terdapat anggota Dewan l. In the event that a member of the Board of
Komisaris yang tidak menandatangani Commissioners does not sign the Meeting
Risalah Rapat, yang bersangkutan wajib Minutes, the member in question must state
menyebutkan alasannya secara tertulis the reason in writing in a separate letter
dalam surat tersendiri yang dilekatkan attached to the Meeting Minutes.
pada Risalah Rapat.
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m. Apabila terdapat perbedaan pendapat m. If there are dissenting opinions arising
(dissenting opinions) yang terjadi dalam during the Meeting, they must be clearly
Rapat wajib dicantumkan secara jelas recorded in the Meeting Minutes along with
dalam Risalah Rapat beserta alasan the reasons for such dissenting opinions.
perbedaan pendapat tersebut.
n. Dewan Komisaris dapat juga mengambil n. The Board of Commissioners may also make
keputusan yang sah tanpa mengadakan valid decisions without holding a Meeting,
Rapat, dengan ketentuan bahwa semua provided that all serving members of the
anggota Dewan Komisaris yang sedang Board of Commissioners give their approval
menjabat memberikan persetujuan dengan by signing the proposed decision. Decisions
menandatangani usul keputusan tersebut. made in this manner have the same legal
Keputusan yang diambil dengan cara force as decisions validly adopted during
demikian mempunyai kekuatan yang sama a meeting.
dengan keputusan yang diambil dengan
sah dalam Rapat.
Sepanjang tahun 2025, Dewan Komisaris telah Throughout 2025, the Board of Commissioners has
menyelenggarakan 6 (enam) kali Rapat Dewan held 6 (six) meetings with the following details:
Komisaris dengan rincian sebagai berikut:
Rapat Dewan Komisaris
Board of Commissioners Meeting
Nama Jabatan
Name Position Jumlah
Jumlah Kehadiran Kehadiran %
Rapat
Total Attendance Attendance %
Total Meeting
Inkawan D. Jusi Komisaris Utama Independen 6 6 100,00
Independent President
Commissioner
Kreisna Dewantara Komisaris 6 6 100,00
Gozali Commissioner
Pramoda Dei Komisaris Independen 6 6 100,00
Sudarmo Independent Commissioner
Hubungan Dewan Komisaris dan Relationship Between the Board of
Direksi Commissioners and the Board of
Directors
Dalam pelaksanaan tugas dan tanggung In carrying out their duties and responsibilities,
jawabnya, Dewan Komisaris dan Direksi memiliki the Board of Commissioners and the Board of
peran yang berbeda namun saling melengkapi. Directors have distinct yet complementary
Dewan Komisaris berperan sebagai organ roles. The Board of Commissioners serves as a
pengawas dan pemberi nasihat, sedangkan Direksi supervisory and advisory body, while the Board
bertanggung jawab atas pelaksanaan keputusan of Directors is responsible for the implementation
RUPS, pelaksanaan arahan Dewan Komisaris, serta of GMS resolutions, the execution of the Board of
pengelolaan operasional Perseroan sehari-hari. Commissioners’ directives, and the management
of the Company’s day-to-day operations.
Perbedaan peran tersebut tidak mengurangi These differing roles are not intended to diminish
pentingnya koordinasi dan kerja sama antara the importance of coordination and cooperation
Dewan Komisaris dan Direksi dalam mencapai between the Board of Commissioners and the
tujuan Perseroan serta menjaga kesinambungan Board of Directors in achieving the Company’s
usaha jangka panjang. Hubungan kerja keduanya objectives and ensuring long-term business
dilandasi mekanisme check and balances continuity. Their working relationship is based
yang diarahkan untuk menjaga kesehatan dan on a system of check and balances designed
pertumbuhan Perseroan. to safeguard the Company’s health and growth.
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Dewan Komisaris dan Direksi sama-sama The Board of Commissioners and the Board of
bertanggung jawab atas keberlanjutan usaha Directors are jointly responsible for the Company’s
Perseroan dalam jangka panjang, yang tercermin long-term business sustainability, as reflected in
pada aspek-aspek berikut: the following aspects:
1. Terjaganya tingkat kesehatan Perseroan 1. Maintenance of the Company’s health in
sesuai prinsip kehati-hatian serta kriteria yang accordance with the principle of prudence and
ditetapkan oleh Otoritas Jasa Keuangan (OJK)/ criteria established by the Financial Services
Bank Indonesia. Authority (OJK)/Bank Indonesia.
2. Berjalannya penerapan manajemen risiko dan 2. Effective implementation of risk management
sistem pengendalian internal secara efektif. and internal control systems.
3. Tercapainya tingkat imbal hasil yang wajar 3. Achieving a reasonable rate of return for
bagi pemegang saham. shareholders.
4. Terlindunginya kepentingan para pemangku 4. Protecting the interests of stakeholders in a
kepentingan secara proporsional. proportionate manner.
5. Terimplementasikannya prinsip Tata Kelola 5. Implementing the principles of Good Corporate
Perusahaan yang Baik. Governance.
6. Terlaksananya proses suksesi kepemimpinan 6. Ensuring the implementation of leadership
serta kesinambungan manajemen di seluruh succession processes and management
lini organisasi. continuity across all organizational levels.
Untuk mendukung pelaksanaan tanggung jawab To support the fulfillment of these responsibilities
dan menjaga keseimbangan peran tersebut, and maintain the balance of these roles, the Board
Dewan Komisaris dan Direksi secara bersama- of Commissioners and the Board of Directors jointly
sama merumuskan dan menetapkan hal-hal formulate and establish the following:
sebagai berikut:
1. Visi, misi, dan nilai-nilai perusahaan (Corporate 1. The Company’s vision, mission, and Corporate
Values). values.
2. Sasaran usaha, strategi bisnis, rencana 2. The Company’s business objectives, business
jangka panjang, serta rencana bisnis tahunan strategies, long-term plans, and annual
Perseroan. business plans.
3. Kebijakan pemenuhan ketentuan peraturan 3. Policies regarding compliance with laws and
perundang-undangan, Anggaran Dasar, regulations, the Articles of Association, and
dan prudential banking practices, termasuk prudential banking practices, including a
komitmen untuk menghindari benturan commitment to avoiding conflicts of interest.
kepentingan.
4. Kebijakan serta metode penilaian kinerja 4. Policies and methods for evaluating the
Perseroan, unit kerja, dan sumber daya performance of the Company, its business
manusia. units, and human resources.
5. Struktur organisasi pada tingkat eksekutif yang 5. An executive-level organizational structure
mampu mendukung pencapaian sasaran capable of supporting the achievement of the
bisnis Perseroan. Company’s business objectives.
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Rapat Dewan Komisaris dan Direksi Meetings of the Board of
Commissioners and the Board of
Directors
Sepanjang tahun 2025, Dewan Komisaris telah Throughout 2025, the Board of Commissioners
menyelenggarakan 7 (tujuh) kali rapat gabungan held 7 (seven) joint meetings with the Board of
bersama Direksi sebagai bagian dari penguatan Directors as an effort to enhance coordination and
koordinasi dan efektivitas pengawasan, dengan the effectiveness of oversight, with the following
rincian sebagai berikut: details:
Rapat Gabungan Dewan Komisaris dan Direksi
Joint Meeting of the Board of Commissioners
Nama Jabatan and Board of Directors
Name Position Jumlah
Jumlah Kehadiran Kehadiran %
Rapat
Total Attendance Attendance %
Total Meeting
Inkawan D. Jusi Komisaris Utama Independen 7 6 85,71
Independent President
Commissioner
Kreisna Dewantara Komisaris 7 7 100,00
Gozali Commissioner
Pramoda Dei Komisaris Independen 7 6 85,71
Sudarmo Independent Commissioner
Eri Budiono Direktur Utama 7 7 100,00
President Director
Aditya Wahyu Direktur Bisnis 7 7 100,00
Windarwo Business Director
Ricko Irwanto Direktur Kepatuhan 7 7 100,00
Compliance Director
Rekomendasi Dewan Komisaris Recommendations from the Board of
Commissioners
Sepanjang tahun 2025, Dewan Komisaris secara Throughout 2025, the Board of Commissioners
aktif memberikan berbagai rekomendasi strategis actively provided various strategic
kepada Direksi dalam rangka memperkuat recommendations to the Board of Directors to
pengelolaan Perseroan, yang meliputi antara lain: strengthen the Company’s management, including:
1. Menetapkan pemantauan target berdasarkan 1. Establishing target monitoring based on the
Balanced Scorecard sebagai alat komunikasi Balanced Scorecard as a tool to communicate
strategi, alat penyelarasan tujuan dengan strategy, align objectives with targets, and
target, dan sebagai alat untuk meninjau kinerja. review performance.
2. Meningkatkan kualitas kredit yang diberikan, 2. Improving the quality of loans granted,
sehingga dapat meningkatkan pendapatan thereby increasing the Company’s revenue
Perseroan dan menjaga Non Performing Loan and maintaining Non-Performing Loans (NPLs)
(NPL) pada tingkatan yang sesuai dengan within industry-standard and regulatory
industri dan ketentuan regulator, termasuk compliance levels, including reviewing its
me-review strategic collection-nya. strategic collection processes.
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3. Melakukan monitoring yang intensif atas 3. Conducting intensive monitoring of the
pemenuhan langkah-langkah perbaikan yang implementation of corrective measures as
menjadi komitmen Perseroan. committed by the Company.
4. Meningkatkan pelaksanaan Tata Kelola 4. Enhancing the implementation of Good
Perusahaan yang baik (Good Corporate Corporate Governance at all levels and stages
Governance) pada seluruh tingkatan of the organization, particularly regarding a
dan jenjang organisasi, khususnya untuk culture of compliance and independency
budaya kepatuhan di lingkungan Perseroan, within the Company.
independency.
5. Memantau pencapaian Bisnis, profitability 5. Monitoring business performance, the
produk dan layanan, dan kualitas SDM yang profitability of products and services, and the
disediakan oleh Perseroan. quality of human resources provided by the
Company.
6. Pemenuhan Direktur Perseroan. 6. Fulfillment of the duties of the Company's Board
of Directors.
7. Melakukan evaluasi atas kompetensi Sumber 7. Conducting competency evaluations of Human
Daya Manusia khususnya di aspek operasional. Resources, particularly in operational aspect.
8. Memperbaiki review dan kapasitas team 8. Improving the review and capacity of the
Operasional khususnya berkenaan dengan Operational team, particularly regarding risk
adanya Risk Event dalam Perseroan. events within the Company.
9. Melakukan review atas tata kelola di area 9. Conducting a review of governance in the
penagihan (Collection) dan program-program collection area and programs to increase
untuk menaikan profitability dan kinerja. Juga profitability and performance. Also evaluating
melakukan evaluasi dan revamping atas and revamping cooperation schemes with
skema kerja sama dengan pihak ketiga dengan third parties while considering vintage
mempertimbangkan segmentasi vintage. segmentation.
10. Perbaikan skema renumerasi. 10. Improving the remuneration scheme.
11. Mereview kembali IT Streering Committee 11. Re-evaluating the IT Steering Committee to be
agar dapat lebih efektif dalam mengarahkan, more effective in directing, supervising, and
mengawasi, dan mengkoordinasikan jalannya coordinating the implementation of IT activities
suatu kegiatan atau proyek IT. or projects.
Penilaian terhadap Kinerja Dewan Performance Assessment of the Board
Komisaris of Commissioners
Penilaian kinerja Dewan Komisaris dilaksanakan The performance assessment of the Board of
sesuai dengan ketentuan dan mekanisme yang Commissioners is conducted in accordance
diatur dalam kebijakan Perseroan. Secara berkala, with the provisions and mechanisms stipulated
Dewan Komisaris menyusun laporan pengawasan in the Company’s policies. Periodically, the Board
tahunan yang disampaikan kepada Pemegang of Commissioners prepares an annual supervisory
Saham dalam RUPS. report submitted to the Shareholders at the
General Meeting of Shareholders.
Berdasarkan hasil penilaian kinerja tahun 2025, Based on the results of the performance
Dewan Komisaris dinilai berada pada kategori baik. assessment in 2025, the Board of Commissioners
Seluruh anggota Dewan Komisaris dinilai memiliki was rated in the “good” category. All members
kompetensi dan profesionalisme yang memadai, of the Board of Commissioners were deemed to
didukung oleh latar belakang pendidikan, have adequate competence and professionalism,
pengalaman, serta keahlian yang beragam, supported by diverse educational backgrounds,
sehingga mampu mendukung efektivitas fungsi experience, and expertise, thereby enabling
pengawasan terhadap operasional Perseroan. them to effectively support the oversight of the
Company’s operations.
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Selain itu, Dewan Komisaris menunjukkan Furthermore, the Board of Commissioners
komitmen dan tanggung jawab yang kuat demonstrates strong commitment and
dalam memastikan Perseroan dijalankan secara responsibility in ensuring that the Company is
berkelanjutan dengan mengedepankan prinsip- managed sustainably by upholding the principles
prinsip Tata Kelola Perusahaan yang Baik serta of Good Corporate Governance and compliance
kepatuhan terhadap regulasi di sektor perbankan, with regulations in the banking sector, capital
pasar modal, dan ketentuan relevan lainnya. markets, and other relevant provisions. The
Hubungan kerja antar anggota Dewan Komisaris working relationship among members of the Board
juga terjalin secara solid, dengan pendekatan of Commissioners is also solid, as characterized
kolaboratif dan keterbukaan dalam berdiskusi by a collaborative approach and openness in
demi kepentingan terbaik Perseroan. discussions for the best interests of the Company.
Penilaian Kemampuan dan Board of Commissioners Fit and
Kepatutan Dewan Komisaris Proper Test
Dalam pelaksanaan tugas dan tanggung In carrying out their duties and responsibilities,
jawabnya, seluruh anggota Dewan Komisaris all members of the Company’s Board of
Perseroan telah dinyatakan lulus Uji Kemampuan Commissioners have passed the Fit and Proper
dan Kepatutan (Fit and Proper Test) yang Test conducted by the Financial Services Authority.
diselenggarakan oleh Otoritas Jasa Keuangan.
Information regarding the results of the Fit
Informasi mengenai hasil Uji Kemampuan dan and Proper Test for members of the Board of
Kepatutan bagi anggota Dewan Komisaris yang Commissioners in office as of December 31, 2025,
menjabat per 31 Desember 2025 disajikan sebagai is presented as follows:
berikut:
Nama Jabatan No. Surat Persetujuan OJK
Name Position OJK Approval Letter Number
Inkawan D. Jusi Komisaris Utama Independen KEPR-10/D.03/2024 tanggal 05 Februari 2024
Independent President Commissioner KEPR-10/D.03/2024 dated February 05, 2024
Kreisna Dewantara Komisaris KEPR-130/D.03/2024 tanggal 30 Oktober 2024
Gozali Commissioner KEPR-130/D.03/2024 dated October 30, 2024
Pramoda Dei Komisaris Independen KEP-128/D.03/2022 tanggal 23 Agustus 2022
Sudarmo Independent Commissioner KEP-128/D.03/2022 dated August 23, 2022
Kelengkapan Organ Dewan Komisaris Board of Commissioners Supporting
Organs
Dalam mendukung kelancaran pelaksanaan To support the effectiveness of its supervisory
tugas pengawasan, Dewan Komisaris didukung duties, the Board of Commissioners is assisted
oleh Komite-Komite di bawah Dewan Komisaris, by the following Committees:
yaitu:
1. Komite Audit 1. Audit Committee
2. Komite Pemantau Risiko 2. Risk Oversight Committee
3. Komite Nominasi & Remunerasi. 3. Nomination & Remuneration Committee.
Uraian lebih lanjut mengenai masing-masing Further details regarding each of these committees
komite tersebut disajikan pada bagian Organ are presented in the Board of Commissioners’
Pendukung Dewan Komisaris dalam bab ini. Supporting Organs section of this chapter.
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Penilaian kinerja atas ketiga komite dilakukan The performance of the three committees is
secara berkala, baik secara individual maupun evaluated periodically, either individually or
kolektif, melalui mekanisme self-assessment collectively, through a self-assessment mechanism
berdasarkan sistem penilaian yang telah based on an evaluation system mutually agreed
disepakati bersama antara Dewan Komisaris upon by the Board of Commissioners and the
dan Komite. Committees.
Hasil penilaian tersebut menjadi dasar bagi setiap The results of these evaluations serve as a
anggota komite untuk melakukan perbaikan kinerja referrence for each committee member to
maupun sebagai pertimbangan perpanjangan improve their performance and as a consideration
masa bakti pada periode berikutnya. Kriteria for the extension of their term of service in the
penilaian mencakup kualitas rekomendasi yang subsequent period. The evaluation criteria cover
dihasilkan, pelaksanaan rapat, tingkat keaktifan the quality of recommendations produced, the
dalam komunikasi dan pemberian masukan, serta conduct of meetings, the level of engagement in
indikator relevan lainnya. communication and the provision of feedback,
as well as other relevant indicators.
Berdasarkan hasil self-assessment selama Based on the results of the self-assessment during
tahun 2025, Dewan Komisaris menilai bahwa 2025, the Board of Commissioners deemed that
komite-komite di bawah Dewan Komisaris telah the committees under the Board of Commissioners
menjalankan perannya dengan cukup baik, serta have performed their roles sufficiently well and have
efektif dalam mendukung pelaksanaan fungsi been effective in supporting the implementation
pengawasan sesuai dengan pedoman masing- of oversight functions in accordance with each
masing komite. committee’s respective guidelines.
Mekanisme Pemberhentian dan Mechanisms for Dismissal and
Pengunduran Diri Dewan Komisaris Resignation of the Board of
Commissioners
Pemberhentian anggota Dewan Komisaris The dismissal of members of the Board of
dilaksanakan dengan ketentuan sebagai berikut: Commissioners is carried out in accordance with
the following provisions:
1. Anggota Dewan Komisaris dapat diberhentikan 1. Members of the Board of Commissioners may
sewaktu-waktu berdasarkan keputusan RUPS be dismissed at any time based on a resolution
dengan disertai alasan pemberhentian. of the General Meeting of Shareholders (GMS),
accompanied by the grounds for dismissal.
2. Keputusan pemberhentian sebagaimana 2. The dismissal decision as referred to in point
dimaksud pada angka 1 diambil setelah yang 1 is made after the concerned party has been
bersangkutan diberikan kesempatan untuk given the opportunity to present a defense at
menyampaikan pembelaan diri dalam RUPS. the GMS.
3. Dalam hal keputusan pemberhentian dilakukan 3. In the event that the dismissal decision is made
di luar RUPS, anggota Dewan Komisaris yang outside of the GMS, the relevant member of
bersangkutan terlebih dahulu diberitahukan the Board of Commissioners shall first be
mengenai rencana pemberhentian dan notified of the planned dismissal and given
diberikan kesempatan untuk membela diri the opportunity to defend themselves before
sebelum keputusan ditetapkan. the decision is finalized.
4. Kesempatan untuk membela diri sebagaimana 4. The opportunity to defend oneself as referred to
dimaksud pada angka 2 tidak diperlukan in point 2 is not required if the relevant member
apabila anggota Dewan Komisaris yang of the Board of Commissioners states that they
bersangkutan menyatakan tidak keberatan have no objection to the dismissal.
atas pemberhentian tersebut.
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Mekanisme pengunduran diri anggota Dewan The mechanism for the resignation of a member
Komisaris diatur sebagai berikut: of the Board of Commissioners is as follows:
1. Anggota Dewan Komisaris dapat mengundurkan 1. Members of the Board of Commissioners
diri sebelum berakhirnya masa jabatan dengan may resign before the end of their term by
menyampaikan surat pengunduran diri kepada submitting a letter of resignation to the Bank,
Bank disertai alasan pengunduran diri, paling accompanied by the reasons for resignation, no
lambat 90 (sembilan puluh) hari atau 3 (tiga) later than 90 (ninety) days or 3 (three) months
bulan sebelum tanggal efektif pengunduran prior to the effective date of resignation. If the
diri. Dalam hal pemberitahuan disampaikan notice is submitted within a shorter timeframe,
kurang dari jangka waktu tersebut, tanggal the effective date of resignation must be
efektif pengunduran diri harus memperoleh approved by the Board of Commissioners.
persetujuan Dewan Komisaris.
2. Bank wajib melaporkan pengunduran diri 2. The Bank is required to report the resignation
anggota Dewan Komisaris kepada regulator of a member of the Board of Commissioners
terkait dan menyelenggarakan RUPS untuk to the relevant regulator and convene a
memutuskan permohonan pengunduran diri General Meeting of Shareholders to decide
tersebut sesuai dengan ketentuan peraturan on the resignation request in accordance with
perundang-undangan yang berlaku. applicable laws and regulations.
3. A n g g o t a D e w a n K o m i s a r i s y a n g 3. Members of the Board of Commissioners who
mengundurkan diri sebelum masa jabatan resigns before the end of their term remains
berakhir tetap bertanggung jawab atas responsible for the performance of supervisory
pelaksanaan tugas pengawasan sejak duties from the last accountability report until
pertanggungjawaban terakhir hingga tanggal the effective date of termination, and will be
efektif pemberhentian, yang akan dimintakan held accountable for such duties at the next
pertanggungjawabannya dalam RUPS Annual General Meeting of Shareholders.
Tahunan terdekat.
4. Anggota Dewan Komisaris yang terlibat dalam 3. Members of the Board of Commissioners
kejahatan keuangan dan/atau tindak pidana involved in financial crimes and/or other
lainnya wajib mengundurkan diri. criminal offenses must resign.
Program Peningkatan Kompetensi Board of Commissioners Competency
Dewan Komisaris Development Program
Informasi mengenai program peningkatan Information regarding the Board of Commissioners’
kompetensi Dewan Komisaris disajikan pada Bab competency development program is presented
Tinjauan Pendukung Bisnis, bagian Sumber Daya in the Business Support Review chapter, under the
Manusia, dalam Laporan Tahunan ini. Human Resources section in this Annual Report.
Kehadiran Dewan Komisaris dalam Attendance of the Board of
RUPS Commissioners at the General Meeting of
Shareholders
Informasi terkait kehadiran anggota Dewan Information regarding the attendance of Board
Komisaris dalam Rapat Umum Pemegang Saham of Commissioners members at the General
disajikan pada Bab Tata Kelola, bagian Rapat Meeting of Shareholders is presented in the
Umum Pemegang Saham. Governance Chapter, under the General Meeting
of Shareholders section.
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Direksi
Board of Directors
Direksi merupakan organ tata kelola Perseroan The Board of Directors is the Company ’s
yang memegang peranan strategis dalam governance organ that plays a strategic role in
mengelola dan mengarahkan kegiatan usaha managing and directing the Company’s business
Perseroan. Direksi menjalankan tugas secara activities. The Board of Directors performs its duties
kolektif dan individual sesuai dengan bidang collectively and individually in accordance with
tanggung jawab masing-masing, dengan tujuan their respective areas of responsibility, with the
mewujudkan visi dan misi Perseroan, menciptakan aim of realizing the Company’s vision and mission,
nilai tambah yang berkelanjutan bagi seluruh creating sustainable value for all stakeholders,
pemangku kepentingan, serta memastikan and ensuring the continuity of the Company’s
kesinambungan usaha Perseroan. business.
Dalam pelaksanaan tugasnya, setiap anggota In carrying out their duties, each member of
Direksi wajib menaati Anggaran Dasar Perseroan the Board of Directors is required to comply
dan ketentuan peraturan perundang-undangan with the Company’s Articles of Association, the
yang berlaku, serta menjunjung tinggi prinsip applicable laws and regulations, as well as uphold
profesionalisme, efisiensi , transparansi , the principles of professionalism, efficiency,
kemandirian, akuntabilitas, pertanggungjawaban, transparency, independency, accountability,
dan kewajaran. Direksi melaksanakan seluruh responsibility, and fairness. The Board of Directors
tugas dan tanggung jawabnya dengan itikad carries out all of its duties and responsibilities in
baik, penuh kehati-hatian, serta rasa tanggung good faith, with due care, and a high sense of
jawab yang tinggi. responsibility.
Piagam Direksi Board of Directors Charter
Perseroan memiliki Pedoman dan Tata Tertib The Company has a Board of Directors Charter
Kerja Direksi (Board of Directors Charter atau BOD (BOD Charter) that serves as a guideline for the
Charter) yang menjadi acuan dalam pelaksanaan performance of the Board of Directors’ duties,
tugas, tanggung jawab, dan wewenang Direksi. responsibilities, and authorities. This Board of
Piagam Direksi tersebut ditetapkan melalui Surat Directors Charter was established through Board
Keputusan Direksi. of Directors Resolution.
Penyusunan Piagam Direksi mengacu pada The preparation of the Board of Directors
Anggaran Dasar Perseroan, ketentuan peraturan Charter is based on the Company’s Articles of
perundang-undangan yang berlaku, serta praktik Association, applicable laws and regulations, as
terbaik penerapan Tata Kelola Perusahaan yang well as best practices in the implementation of
Baik (Good Corporate Governance), sehingga Good Corporate Governance, thereby providing
dapat menjadi pedoman yang komprehensif a comprehensive and relevant guideline to
dan relevan dalam mendukung efektivitas kinerja support the effectiveness of the Board of Directors’
Direksi. performance.
Jumlah dan Komposisi Direksi Number and Composition of the Board
of Directors
Sepanjang tahun 2025, tidak terdapat perubahan Throughout 2025, there were no changes in
komposisi anggota Direksi. Per 31 Desember 2025, the composition of the Board of Directors. As
Direksi Perseroan terdiri dari 3 (tiga) orang, yaitu 1 of December 31, 2025, the Company’s Board of
(satu) Direktur Utama, 1 (satu) Direktur Bisnis, dan 1 Directors consisted of 3 (three) members: 1 (one)
(satu) Direktur Kepatuhan. Seluruh anggota Direksi President Director, 1 (one) Director of Business,
merupakan profesional dengan kompetensi yang and 1 (one) Director of Compliance. All members
sesuai, didukung oleh latar belakang pendidikan, of the Board of Directors are professionals with
pengalaman kerja, serta keahlian yang beragam appropriate competencies, supported by diverse
guna menunjang pengelolaan Perseroan secara educational backgrounds, work experience, and
optimal. expertise to ensure optimal management of the
Company.
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Tata Kelola Perusahaan
Corporate Governance
Adapun susunan Direksi Perseroan per 31 The composition of the Company’s Board of
Desember 2025 adalah sebagai berikut: Directors as of December 31, 2025, is as follows:
Nama Jabatan Periode Jabatan
Name Position Term of Office
Eri Budiono Direktur Utama 2024-2029
President Director
Aditya Wahyu Windarwo Direktur Bisnis 2021-2026
Business Director
Ricko Irwanto Direktur Kepatuhan 2021-2026
Compliance Director
Program Pengenalan Perseroan bagi Orientation Program for New
Direksi Baru Members of the Board of Directors
Pe r se ro a n m e nye l e n g g a ra ka n p ro g ra m The Company conducts an orientation program
pengenalan (orientation program) bagi anggota for newly appointed members of the Board
Direksi yang baru bergabung. Program ini of Directors. This program aims to provide a
bertujuan untuk memberikan pemahaman yang comprehensive understanding of the Company,
menyeluruh mengenai Perseroan, termasuk profil, including its profile, current status, business
kondisi terkini, kinerja usaha, serta ruang lingkup performance, as well as their scope of duties and
tugas dan tanggung jawab yang akan dijalankan. responsibilities.
Pada tahun 2025, Perseroan tidak melakukan In 2025, the Company did not conduct an
pelaksanaan program orientasi atau pengenalan orientation program for members of the Board
bagi anggota Direksi, mengingat tidak terdapat of Directors, considering that there were no new
anggota Direksi baru yang menjabat dalam members of the Board of Directors appointed
periode tersebut. during this period.
Kepemilikan Saham Direksi Share Ownership by the Board of
Directors
Perseroan memiliki kebijakan terkait kepemilikan The Company has a policy regarding share
saham Direksi yang mewajibkan setiap anggota ownership by the Board of Directors that requires
Direksi untuk mengungkapkan kepemilikan each Board member to disclose their ownership
saham Perseroan paling lambat 3 (tiga) hari kerja of the Company’s shares no later than 3 (three)
sejak terjadinya transaksi kepemilikan saham. business days following the acquisition of shares.
Kebijakan ini telah diterapkan secara konsisten This policy has been consistently implemented
melalui mekanisme pelaporan yang transparan through a transparent reporting mechanism in
dan sesuai dengan prinsip keterbukaan. accordance with the principle of transparency.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 383
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Kepemilikan Saham di
Ownership of Shares in the
Lembaga Keuangan Bukan
Nama Perseroan Bank Lain
Bank
Name Company Other Banks
Non-Bank Financial Institutions
Lembar % Lembar % Lembar %
Shares Percent Shares Percent Shares Percent
Eri Budiono Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Aditya Wahyu Nihil Nihil Nihil Nihil Nihil Nihil
Windarwo Nil Nil Nil Nil Nil Nil
Ricko Irwanto Nihil Nihil Nihil Nihil Nihil Nihil
Nil Nil Nil Nil Nil Nil
Rangkap Jabatan Anggota Direksi Concurrent Positions of Members of
the Board of Directors
Hingga tanggal 31 Desember 2025, seluruh As of December 31, 2025, no member of the
anggota Direksi Perseroan tidak memiliki rangkap Company's Board of Directors holds concurrent
jabatan pada perusahaan lain. positions at other companies.
Tugas dan Tanggung Jawab Direksi Duties and Responsibilities of the
Board of Directors
Berdasarkan Piagam Direksi yang mengatur Based on the BOD Charter, which stipulates the
pedoman pelaksanaan tugas, tanggung jawab, guidelines for the implementation of the duties,
dan wewenang Direksi, Direksi bertanggung jawab responsibilities, and authorities of the Board of
penuh atas pengelolaan kegiatan operasional Directors, the Board of Directors is fully responsible
harian Perseroan, yang meliputi antara lain: for managing the Company’s daily operations,
which includes:
1. Bertanggung jawab atas pengelolaan 1. Being responsible for the management of the
Perseroan sesuai dengan kewenangan dan Company in accordance with their authority
tanggung jawabnya sebagaimana diatur and responsibilities as stipulated in the
dalam Anggaran Dasar dan Peraturan Articles of Association and applicable laws
Perundang-undangan yang berlaku. and regulations.
2. Bertanggung jawab penuh atas pelaksanaan 2. Being fully responsible for the execution of the
kepengurusan Perseroan. Company’s management.
3. Melaksanakan prinsip-prinsip GCG dalam 3. Implementing GCG principles in all of the
setiap kegiatan usaha Perseroan pada seluruh Company's business activities at all levels of
tingkatan atau jenjang organisasi. the organization.
4. M e n i n d a k l a n j u t i t e m u a n a u d i t d a n 4. Fo l l o w i n g u p o n a u d i t f i n d i n g s a n d
rekomendasi dari auditor internal Perseroan, recommendations from the Company's
auditor eksternal, hasil pengawasan Otoritas internal auditor, external auditor, the results of
Jasa Keuangan dan/atau hasil pengawasan supervision by the Financial Services Authority,
otoritas lain. and/or the results of supervision by other
authorities.
5. Dalam rangka menerapkan prinsip tata 5. In order to implement the principles of good
kelola yang baik, direksi paling sedikit wajib corporate governance, the Board of Directors
membentuk: must at a least establish:
a. Satuan Kerja Audit Intern. a. Internal Audit Unit.
b. Satuan Kerja Manajemen Risiko dan Komite b. R i s k M a n a g e m e n t U n i t a n d R i s k
Manajemen Risiko. dan Management Committee. and
c. Satuan Kerja Kepatuhan. c. Compliance Unit.
6. Mempertanggungjawabkan pelaksanaan 6. Being accountable for the performance of its
tugasnya kepada Pemegang Saham melalui duties to the Shareholders through the General
Rapat Umum Pemegang Saham. Meeting of Shareholders.
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Tata Kelola Perusahaan
Corporate Governance
7. Direksi wajib mengungkapkan kepada 7. The Board of Directors must disclose to
pegawai mengenai kebijakan Perseroan yang employees the Company’s strategic policies
bersifat strategis di bidang kepegawaian. dan regarding human resources. and
8. Direksi wajib menyediakan data dan informasi 8. The Board of Directors must provide accurate,
yang akurat, relevan, dan tepat waktu kepada relevant, and timely data and information to
Dewan Komisaris. the Board of Commissioners.
9. Direksi bertanggung jawab atas penerapan 9. The Board of Directors is responsible for the
p engendalian internal dalam proses implementation of internal controls over the
pelaporan keuangan Bank atau PIPK. Bank’s financial reporting process, or ICOFR.
Wewenang Direksi Authorities of the Board of Directors
Dalam menjalankan tugas dan tanggung In carrying out its duties and responsibilities, the
jawabnya, Direksi memiliki wewenang sebagai Board of Directors has the following authorities:
berikut:
1. Mewakili Perseroan di dalam dan di luar 1. To represent the Company inside and outside
pengadilan dalam segala hal. of court on all matters.
2. Direktur Utama berhak dan berwenang 2. The President Director has the right and
bertindak untuk dan atas nama Direksi serta authority to act for and on behalf of the Board
mewakili Perseroan. of Directors and to represent the Company.
3. Direktur Utama dapat menunjuk salah satu 3. The President Director may appoint one of
Direktur untuk bertindak atas nama Direksi dan the Directors to act on behalf of the Board of
mewakili Perseroan apabila Direktur Utama Directors and represent the Company if the
berhalangan karena sakit, bepergian, atau President Director is unable to perform his
sebab lain, tanpa perlu pembuktian kepada duties due to illness, travel, or other reasons,
pihak ketiga. without the need for proof to third parties.
4. Mengikat Perseroan dengan pihak lain atau 4. Binding the Company to other parties or vice
sebaliknya, serta melakukan segala tindakan versa, and performing all management and/
pengurusan dan/atau kepemilikan dengan or ownership actions while strictly adhering
tetap mematuhi anggaran dasar Perseroan to the Company’s Articles of Association and
dan ketentuan peraturan perundang- applicable laws and regulations. and
undangan. dan
5. Mengatur pembagian tugas di antara 5. Organizing the division of duties among
anggota Direksi secara kolektif berdasarkan members of the Board of Directors collectively
musyawarah mufakat dan prinsip kekhususan based on consensus and the principle of
masing-masing bidang. specialization in each respective field.
Kewajiban Direksi Duties of the Board of Directors
Direksi Perseroan memiliki kewajiban sebagai The Company’s Board of Directors has the
berikut: following duties:
1. Mengupayakan dan menjamin terlaksananya 1. To strive for and ensure the implementation
kegiatan usaha Perseroan sesuai dengan of the Company’s business activities in
maksud dan tujuan serta bidang usaha accordance with the Company’s objectives
Perseroan. and business fields.
2. Menyusun dan menyampaikan Rencana 2. To prepare and submit the Company’s Long-
Jangka Panjang Perseroan, Rencana Kerja Term Plan, Annual Work Plan and Budget, as
dan Anggaran Tahunan, serta rencana kerja well as other work plans and their amendments
lainnya berikut perubahannya kepada Dewan to the Board of Commissioners for approval.
Komisaris untuk memperoleh persetujuan.
3. Menyusun dan memelihara Daftar Pemegang 3. To prepare and maintain the Shareholder
Saham, Daftar Khusus, Risalah RUPS, serta Register, Special Register, Minutes of the
Risalah Rapat Direksi. General Meeting of Shareholders, and Minutes
of Board of Directors Meetings.
4. Menyusun Laporan Tahunan yang memuat 4. To prepare the Annual Report which includes the
antara lain Laporan Keuangan sebagai bentuk Financial Statements as a form of accountability
pertanggungjawaban pengurusan Perseroan, for the management of the Company, as well
serta dokumen keuangan sesuai ketentuan as financial documents in accordance with
peraturan perundang-undangan. applicable laws and regulations.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 385
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5. Menyusun laporan keuangan berdasarkan 5. To prepare financial statements in accordance
S t a n d a r A k u n t a n s i Ke u a n g a n d a n with Financial Accounting Standards and
menyerahkannya kepada Akuntan Publik untuk submit them to a Public Accountant for audit.
diaudit.
6. Menyampaikan Laporan Tahunan yang 6. To submit the Annual Report, which has been
telah ditelaah oleh Dewan Komisaris kepada reviewed by the Board of Commissioners,
RUPS untuk memperoleh persetujuan dan to the General Meeting of Shareholders for
pengesahan. approval and ratification.
7. Memberikan penjelasan kepada RUPS terkait 7. To provide explanations to the General Meeting
Laporan Tahunan. of Shareholders regarding the Annual Report.
8. Menyampaikan Neraca dan Laporan Laba 8. To submit the Balance Sheet and Income
Rugi yang telah disahkan oleh RUPS kepada Statement, which have been approved by
Menteri di bidang hukum sesuai ketentuan the General Meeting of Shareholders, to the
yang berlaku. Minister of Law in accordance with applicable
9. Menyusun laporan lain yang diwajibkan oleh regulations.
peraturan perundang-undangan. 9. To prepare other reports required by applicable
10. Memelihara seluruh dokumen Perseroan, laws and regulations.
termasuk daftar, risalah rapat, laporan 10. To maintain all Company documents, including
tahunan, serta dokumen keuangan lainnya. registers, meeting minutes, annual reports, and
11. Menyimpan seluruh dokumen Perseroan other financial documents.
di tempat kedudukan Perseroan sesuai 11. To archive all of the Company's documents at
ketentuan. the Company's registered office in accordance
12. M e nye l e n g g a ra ka n d a n m e m e l i h a ra with applicable regulations.
pembukuan serta administrasi Perseroan 12. To maintain the Company's books and records
sesuai dengan praktik yang lazim. and administration in accordance with
13. M e nye l e n g g a ra ka n s i ste m a k u nta ns i generally accepted practices.
berdasarkan Standar Akuntansi Keuangan 13. To implement an accounting system based on
dan prinsip pengendalian internal. Financial Accounting Standards and internal
14. Menyampaikan laporan berkala dan laporan control principles.
lainnya kepada Dewan Komisaris dan/atau 14. To submit periodic reports and other reports
Pemegang Saham sesuai ketentuan yang to the Board of Commissioners and/or
berlaku, khususnya di bidang Pasar Modal. Shareholders in accordance with applicable
regulations, particularly in the Capital Market
15. Menyusun struktur organisasi Perseroan sector.
beserta uraian tugas masing-masing unit 15. To establish the Company’s organizational
kerja. structure along with the job descriptions for
16. Memberikan penjelasan atas setiap hal yang each work unit.
diminta oleh Dewan Komisaris dan Pemegang 16. To provide explanations regarding any matters
Saham dengan tetap memperhatikan requested by the Board of Commissioners and
ketentuan peraturan perundang-undangan. Shareholders while adhering to applicable
dan laws and regulations. and
17. M e l a k s a n a k a n k e w a j i b a n l a i n n y a 17. To fulfill other obligations as stipulated in the
sebagaimana diatur dalam Anggaran Dasar Articles of Association and resolutions of the
dan keputusan RUPS. General Meeting of Shareholders.
Pembagian Fungsi dan Tugas Pokok Division of Functions and Primary
Direksi Duties of the Board of Directors
Pembagian fungsi dan tugas pokok masing- The division of functions and primary duties
m a s i n g a n g g ota D i re ks i d i su su n u ntu k of each member of the Board of Directors is
memastikan efektivitas pengelolaan Perseroan established to ensure the effectiveness of
s e r ta m e n d u k u n g a k u nta b i l i ta s d a l a m the Company’s management and to support
pelaksanaan tugas. Per 31 Desember 2025, rincian accountability in the performance of duties. The
pembagian fungsi dan tanggung jawab Direksi division of functions and responsibilities of the
disajikan dalam tabel berikut: Board of Directors as of December 31, 2025 is
presented in the following table:
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Tata Kelola Perusahaan
Corporate Governance
Jabatan Bidang Tugas dan Tanggung Jawab
Position Duties and Responsibilities
Direktur Utama • Satuan Kerja Audit Intern
President Director • Non-Retail Credit Review dan Retail Credit Review.
• Financial Control, Regulatory Reporting & Tax, Statutory,
MIS, Project & Control, Corporate Planning & Investor
Relation
• Digital Operation, Credit Admin, dan Operation
• Human Resources
• Sekretaris Perusahaan
• Anti Fraud Management
• Internal Audit Unit
• Non-Retail Credit Review and Retail Credit Review.
• Financial Control, Regulatory Reporting & Tax, Statutory,
MIS, Project & Control, Corporate Planning & Investor
Relation
• Digital Operation, Credit Admin, and Operation
• Human Resources
• Corporate Secretary
• Anti Fraud Management
Direktur Bisnis • Commercial Lending
Business Director • Retail, Digital & SME Lending
• Corporate Solution
• Treasury
• Middle Office
• Funding & Business Network
• Data & Digital Product
• Neo Business
• Partnership & Strategic Alliances
• Marketing
Direktur Teknologi Sistem Informasi IT Operation, IT Development, IT Security & Governance.
Director of Information Systems and Technology
Direktur Kepatuhan • Legal
Compliance Director • Risk Management
• Compliance
Rapat Direksi Board of Directors Meeting
Direksi wajib menyelenggarakan rapat paling The Board of Directors is required to hold a meeting
sedikit 1 (satu) kali dalam 1 (satu) bulan sesuai at least once every month in order to comply
dengan ketentuan Peraturan Otoritas Jasa with the provisions of Financial Services Authority
Keuangan No. 17 Tahun 2023 tentang Penerapan Regulation No. 17 of 2023 on the Implementation
Tata Kelola bagi Bank Umum. Selain itu, Direksi of Corporate Governance for Commercial
juga diwajibkan untuk mengadakan rapat Banks. In addition, the Board of Directors is also
bersama Dewan Komisaris paling sedikit 1 (satu) required to hold a joint meeting with the Board of
kali dalam 4 (empat) bulan. Commissioners at least once every four months.
Di luar ketentuan tersebut, rapat Direksi Beyond these requirements, Board of Directors
dapat diselenggarakan sewaktu-waktu atas meetings may be held at any time upon the
permintaan 1 (satu) atau lebih anggota Direksi request of one or more members of the Board
maupun atas permintaan Dewan Komisaris, of Directors or upon the request of the Board of
dengan mencantumkan agenda yang akan Commissioners, provided that the agenda to be
dibahas. Setiap pelaksanaan rapat Direksi discussed is included. Each Board of Directors
didokumentasikan dalam risalah rapat yang meeting is documented in meeting minutes
disusun oleh Sekretaris Perusahaan dan prepared by the Corporate Secretary and signed
ditandatangani oleh pimpinan rapat serta seluruh by the chairperson of the meeting as well as all
anggota Direksi yang hadir. Risalah rapat memuat members of the Board of Directors in attendance.
pokok pembahasan dan keputusan yang diambil The meeting minutes contain the main points
sebagai bentuk pertanggungjawaban dan of discussion and decisions made as a form of
dokumentasi tata kelola. accountability and governance documentation.
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Sepanjang tahun 2025, Direksi telah memenuhi Throughout 2025, the Board of Directors has met
seluruh ketentuan frekuensi rapat sebagaimana all the required meeting frequency provisions,
dipersyaratkan, dengan total pelaksanaan rapat with a total of 30 meetings held.
sebanyak 30 kali.
Rapat Direksi
BOD Meeting
Nama Jabatan Jumlah
Name Position Jumlah
Kehadiran Kehadiran %
Rapat Total
Total Attendance %
Meeting
Attendance
Eri Budiono Direktur Utama 30 30 100,00
President Director
Aditya Wahyu Windarwo Direktur Bisnis 30 30 100,00
Business Director
Ricko Irwanto Direktur Kepatuhan 30 30 100,00
Compliance Director
Pelaksanaan Tugas dan Tanggung Implementation of the Board of
Jawab Direksi Tahun 2025 Directors' Duties and Responsibilities
in 2025
Selama tahun 2025, Direksi telah menjalankan Throughout 2025, the Board of Directors
tugas dan tanggung jawab pengelolaan Perseroan has consistently carried out its duties and
secara konsisten sesuai dengan ketentuan responsibilities to manage the Company in
peraturan perundang-undangan yang berlaku accordance with applicable laws and regulations
dan Anggaran Dasar Perseroan. Pelaksanaan as well as the Company's Articles of Association.
tugas tersebut dilakukan berdasarkan fungsi dan These duties were performed based on the
tugas pokok masing-masing anggota Direksi respective functions and primary responsibilities
guna memastikan operasional Perseroan berjalan of each Board member to ensure that the
secara efektif, prudent, dan berkelanjutan. Company's operations are effective, prudent,
and sustainable.
Penilaian Kinerja Direksi Board of Directors Performance
Assessment
Perseroan memiliki kebijakan penilaian kinerja The Company has a Board of Directors
Direksi yang mengacu pada ketentuan yang performance assessment policy that aligns with
berlaku, khususnya POJK No. 5/POJK.03/2016 applicable regulations, particularly POJK No. 5/
tanggal 26 Januari 2016 tentang Rencana POJK.03/2016 dated January 26, 2016, regarding
Bisnis Bank Umum serta regulasi terkait lainnya. the Business Plan of Commercial Banks, as well as
Penilaian kinerja Direksi dilakukan melalui other relevant regulations. The Board of Directors’
penyusunan Laporan Pengawasan Rencana Bisnis performance assessment is conducted through
yang disampaikan secara semesteran kepada the preparation of the Business Plan Supervisory
bidang pengawasan Otoritas Jasa Keuangan. Report, which is submitted on a semi-annual basis
to the supervisory division of the Financial Services
Authority.
Selain penilaian secara kolektif, Dewan Komisaris Besides collective assessment, the Board
juga melakukan evaluasi secara individual of Commissioners also conducts individual
terhadap kinerja masing-masing anggota assessments of the performance of each Board
Direksi. Berdasarkan hasil penilaian tersebut, of Directors member. Based on the results of
Dewan Komisaris menilai bahwa seluruh these assessments, the Board of Commissioners
anggota Direksi telah melaksanakan tugas dan concludes that all Board of Directors members
tanggung jawabnya dengan baik, tercermin have performed their duties and responsibilities
dari tidak adanya permasalahan signifikan well, as evidenced by the absence of significant
yang berdampak negatif terhadap operasional issues that negatively impact the Company’s
Perseroan. operations.
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Tata Kelola Perusahaan
Corporate Governance
Penilaian Kemampuan dan Board of Directors Fit and Proper Test
Kepatutan Direksi
Dalam menjalankan tugasnya, seluruh anggota In carrying out their duties, all members of the
Direksi Perseroan telah dinyatakan lulus Uji Company’s Board of Directors have passed the
Kemampuan dan Kepatutan (Fit and Proper Fit and Proper Test conducted by the Financial
Test) yang diselenggarakan oleh Otoritas Services Authority. Information regarding the
Jasa Keuangan. Informasi mengenai hasil Uji results of the Fit and Proper Test for Board of
Kemampuan dan Kepatutan bagi anggota Direksi Directors members in office as of December 31,
yang menjabat per 31 Desember 2025 disajikan 2025, is presented in the following table:
dalam tabel berikut:
Nama Jabatan No. Surat Persetujuan OJK
Name Position OJK Approval Letter Number
Eri Budiono Direktur Utama KEPR-66/D.03/2024 tanggal 6 Agustus 2024
President Director KEPR-66/D.03/2024 dated August 6, 2024
Aditya Wahyu Windarwo Direktur Bisnis KEP-47/PB.1/2021 tanggal 18 Juni 2021
Business Director KEP-47/PB.1/2021 dated June 18, 2021
Ricko Irwanto Direktur Kepatuhan KEP-9/PB.1/2022 tanggal 19 Januari 2022
Compliance Director KEP-9/PB.1/2022 dated January 19, 2022
Mekanisme Pemberhentian dan Mechanisms for the Dismissal and
Pengunduran Diri Direksi Resignation of Directors
Ketentuan mengenai pemberhentian dan Provisions regarding the dismissal and resignation
pengunduran diri Direksi diatur dalam Anggaran of the Board of Directors are set forth in the
Dasar Perseroan, dengan ketentuan sebagai Company’s Articles of Association, as follows:
berikut:
1. Anggota Direksi berhak mengundurkan diri 1. Members of the Board of Directors have
dari jabatannya dengan menyampaikan the right to resign from their positions by
pemberitahuan tertulis kepada Perseroan submitting a written notice to the Company no
paling lambat 60 (enam puluh) hari sebelum later than 60 (sixty) days prior to the effective
tanggal efektif pengunduran diri. date of resignation.
2. Perseroan wajib menyelenggarakan RUPS untuk 2. The Company is required to hold a General
memutuskan permohonan pengunduran diri Meeting of Shareholders (GMS) to consider
anggota Direksi paling lambat 90 (sembilan the resignation request of a Board member
puluh) hari sejak diterimanya permohonan no later than 90 (ninety) days from the receipt
pengunduran diri tersebut. of resignation request.
3. Apabila Perseroan tidak menyelenggarakan 3. If the Company fails to convene a General
RUPS dalam jangka waktu sebagaimana Meeting of Shareholders within the timeframe
dimaksud pada butir 2, maka pengunduran specified in point 2, the resignation of the Board
diri anggota Direksi dinyatakan sah dengan member shall become effective automatically
sendirinya tanpa memerlukan persetujuan without requiring the approval of the General
RUPS, dengan kewajiban Perseroan untuk Meeting of Shareholders, with the Company
melaporkan pengunduran diri tersebut pada being obligated to report the resignation at the
RUPS berikutnya. next General Meeting of Shareholders.
4. Sebelum pengunduran diri berlaku efektif, 4. Prior to the resignation becoming effective,
anggota Direksi yang bersangkutan tetap the relevant Board member remains obligated
berkewajiban menyelesaikan seluruh tugas to fulfill all duties and responsibilities in
dan tanggung jawabnya sesuai dengan accordance with the Articles of Association,
Anggaran Dasar, peraturan perundang- applicable laws and regulations, and capital
undangan, serta ketentuan di bidang Pasar market provisions.
Modal.
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5. Anggota Direksi yang mengundurkan diri 5. Members of the Board who resign are
dinyatakan bebas dari tanggung jawab discharged from their responsibilities after
setelah memperoleh pembebasan dan receiving acquittal and discharge (acquit et
pelunasan tanggung jawab (acquit et de de charge) from the Annual General Meeting.
charge) dari RUPS Tahunan.
6. Dalam hal pengunduran diri anggota Direksi 6. In the event that the resignation of a member
menyebabkan jumlah Direksi menjadi kurang of the Board of Directors results in the number
dari 3 (tiga) orang, maka pengunduran diri of Board members being less than 3 (three)
tersebut dinyatakan sah setelah ditetapkan persons, such resignation shall be deemed
oleh RUPS dan Perseroan telah mengangkat valid after being approved by the General
anggota Direksi baru sehingga memenuhi Meeting of Shareholders and the Company
ketentuan jumlah minimal Direksi. has appointed a new member of the Board
of Directors in order to meet the minimum
requirement for the number of Board members.
Peningkatan Kompetensi Direksi Board of Directors Competency
Development
Informasi mengenai program peningkatan Information regarding the Board of Directors’
kompetensi Direksi disajikan pada Bab Tinjauan competency development program is presented
Pendukung Bisnis, bagian Sumber Daya Manusia in the Business Support Review chapter, under the
dalam Laporan Tahunan ini. Human Resources section of this Annual Report.
Kehadiran Direksi dalam RUPS Board of Directors Attendance at the
General Meeting of Shareholders
Informasi mengenai kehadiran Direksi dalam Information regarding the Board of Directors’
Rapat Umum Pemegang Saham disampaikan at te n d a n c e at th e G e n e ra l M e eti n g of
pada bagian Rapat Umum Pemegang Saham Shareholders is provided in the General Meeting
dalam laporan ini. of Shareholders section of this report.
Kebijakan Keberagaman Komposisi Policy on Diversity in the Composition
Anggota Dewan Komisaris dan Direksi of the Board of Commissioners and
Board of Directors
Perseroan menerapkan prinsip keberagaman The Company applies the principle of diversity in
dalam komposisi Dewan Komisaris dan Direksi the composition of the Board of Commissioners
dengan mengacu pada ketentuan yang and Board of Directors in accordance with
berlaku, diantaranya POJK 17 Tahun 2023 tentang applicable regulations, including POJK No. 17 of 2023
Penerapan Tata Kelola bagi Bank Umum, SEOJK on the Implementation of Corporate Governance for
No. 14/SEOJK.03/2025 tentang Penerapan Tata Commercial Banks, SEOJK No. 14/SEOJK. 03/2025 on
Kelola bagi Bank Umum, serta SEOJK No.32/ the Implementation of Corporate Governance for
SEOJK.04/2015 tentang Pedoman Tata Kelola Commercial Banks, and SEOJK No. 32/SEOJK.04/2015
Perusahaan Terbuka. Ketentuan tersebut on Guidelines for Corporate Governance of Public
menegaskan bahwa susunan Dewan Komisaris Companies. These provisions emphasize that
dan Direksi merupakan kombinasi karakteristik the composition of the Board of Commissioners
yang disesuaikan dengan kebutuhan Perseroan. and the Board of Directors is a combination of
characteristics tailored to the Company’s needs.
Dalam proses pencalonan dan penunjukan In the process of nominating and appointing
a n g g ota D ewa n Ko m i s a ri s d a n D i re ks i , members of the Board of Commissioners and
Perseroan mempertimbangkan berbagai the Board of Directors, the Company considers
aspek keberagaman, antara lain latar belakang various aspects of diversity, including educational
pendidikan, pengalaman kerja, usia, keahlian, background, work experience, age, expertise, and
serta independensi, tanpa membedakan gender, independence, regardless of gender, ethnicity,
suku, agama, maupun ras. Komposisi yang religion, or race. This diverse composition is
beragam ini diharapkan dapat memperkaya expected to enrich perspectives and support
perspektif serta mendukung proses pengambilan the Company’s decision-making and policy
keputusan dan perumusan kebijakan Perseroan formulation processes in a more effective and
secara lebih efektif dan berimbang. balanced manner.
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Tata Kelola Perusahaan
Corporate Governance
Nominasi dan Remunerasi Dewan Komisaris
dan Direksi
Nomination and Remuneration of the Board of Commissioners and Board
of Directors
Nominasi Dewan Komisaris dan Nomination of the Board of
Direksi Commissioners and Board of
Directors
Pro s e s n o m i n a s i , p e n g a n g ka ta n , s e r ta The nomination, appointment, and dismissal
pemberhentian anggota Dewan Komisaris of members of the Company ’s Board of
dan Direksi Perseroan dilaksanakan oleh Commissioners and Board of Directors are carried
Pemegang Saham melalui mekanisme Rapat out by the Shareholders through the General
Umum Pemegang Saham (RUPS). Dalam Meeting of Shareholders (GMS). To support this
mendukung proses tersebut, Komite Nominasi process, the Nomination and Remuneration
dan Remunerasi menjalankan fungsi evaluasi Committee performs evaluation and assessment
dan penilaian terhadap calon anggota Dewan functions regarding candidates for the Board of
Komisaris dan Direksi, yang hasilnya disampaikan Commissioners and the Board of Directors, the
sebagai rekomendasi kepada Dewan Komisaris. results are then submitted as recommendations
Selanjutnya, Dewan Komisaris akan mengajukan to the Board of Commissioners. Subsequently,
rekomendasi tersebut untuk memperoleh the Board of Commissioners will submit these
persetujuan RUPS. recommendations for approval by the GMS.
Remunerasi Dewan Komisaris dan Remuneration of the Board of
Direksi Commissioners and the Board of
Directors
Perseroan menetapkan kebijakan remunerasi The Company establishes remuneration policies
bagi Dewan Komisaris dan Direksi berdasarkan for the Board of Commissioners and the Board
ketentuan internal dengan tetap memperhatikan of Directors based on internal regulations while
prinsip kewajaran serta praktik yang berlaku adhering to principles of fairness and generally
secara umum. Penetapan honorarium dan accepted practices. The determination of
tantiem bagi Dewan Komisaris, serta gaji honorarium and allowances for the Board of
dan tantiem bagi Direksi, ditentukan melalui Commissioners, as well as salaries and tantiem
keputusan RUPS. Hingga saat ini, Perseroan belum for the Board of Directors, is decided through a
menerapkan kebijakan pemberian remunerasi resolution of the General Meeting of Shareholders.
dalam bentuk opsi saham kepada Dewan To date, the Company has no policy of providing
Komisaris, Direksi, maupun Pejabat Eksekutif. stock options as remuneration to the Board
of Commissioners, the Board of Directors, or
Executive Officers.
Adapun paket remunerasi dan fasilitas lainnya The remuneration packages and other benefits
bagi Dewan Komisaris dan Direksi adalah sebagai for the Board of Commissioners and the Board of
berikut: Directors are as follows:
1. Remunerasi dalam bentuk non-natura: 1. Non-cash remuneration:
a. Dewan Komisaris: honorarium dan tantiem; a. Board of Commissioners: honorarium and
dan tantiem; and
b. Direksi: gaji dan tantiem; b. Board of Directors: salary and tantiem;
2. Remunerasi dalam bentuk natura/nonnatura: 2. Cash/non-cash remuneration:
a. Dewan Komisaris: Tunjangan Hari Raya dan a. Board of Commissioners: Holiday Allowance
Tunjangan Ketenagakerjaan; dan and Employment Allowance; and
b. Direksi: Tunjangan Kesehatan, Tunjangan b. Board of Directors: Health Allowance, BPJS
BPJS Ketenagakerjaan, Tunjangan Dana Ketenagakerjaan Allowance, Pension Fund
Pensiun, Tunjangan Hari Raya, serta fasilitas Allowance, Holiday Allowance, and official
kendaraan dinas. vehicle facilities.
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Jumlah Remunerasi dalam 1 Tahun
Total Remuneration in 1 (one) Year
Jenis Remunerasi dan
Fasilitas Lain Dewan Komisaris Direksi
Types of Remuneration Board of Commissioner Board of Directors
and Other Facilities
Jumlah Anggota Jumlah Remunerasi Jumlah Anggota Jumlah Remunerasi
Total Members Total Remuneration Total Members Total Remuneration
Remunerasi (Gaji, Bonus, 3 5.903,5 3 15.743,4
Tunjangan Rutin, Tantiem
dan Fasilitas Lainnya
dalam bentuk non-
natura)
Remuneration (Salary,
Bonus, Routine Allowance,
Tantiem and Other non-
cash Facilities)
Fasilitas Lainnya 3 460,5 3 1.725,6
dalam bentuk Natura
(Perumahan, Transportasi,
Asuransi/ Kesehatan, dan
Lainnya)
Other Facilities in the
form of Natura (Housing,
Transportation, Insurance
/ Health, and Others):
Rasio Gaji Tertinggi dan Terendah Rasio
No
Highest and Lowest Salary Ratio Ratio
1 Rasio gaji pegawai tertinggi dan terendah
1 : 29,6
Highest and lowest employee salary ratio
2 Rasio gaji Direksi tertinggi dan terendah
1 : 1,2
Highest and lowest Directors’ salary ratio
3 Rasio gaji Komisaris tertinggi dan terendah
1 : 1,7
Highest and lowest Commissioner salary ratio
4 Rasio gaji Direksi tertinggi dan pegawai tertinggi
1 : 1,5
Salary ratio of highest director and highest employee
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Tata Kelola Perusahaan
Corporate Governance
Organ Pendukung Dewan Komisaris
Supporting Organs of the Board of Commissioners
Dalam pelaksanaan tugas pengawasan dan In carrying out its supervisory and advisory
pemberian nasihat, Dewan Komisaris didukung duties, the Board of Commissioners is supported
oleh beberapa komite, yaitu Komite Audit, Komite by several committees, including the Audit
Pemantau Risiko, serta Komite Nominasi dan Committee, the Risk Oversight Committee, and
Remunerasi, guna memastikan penerapan Tata the Nomination and Remuneration Committee,
Kelola Perusahaan yang Baik secara konsisten which ensure consistent and sustainable
dan berkelanjutan. implementation of Good Corporate Governance.
Komite Audit
Audit Committee
Komite Audit merupakan komite yang dibentuk T h e Au d i t C o m m i t te e i s a c o m m i t te e
oleh dan bertanggung jawab kepada Dewan established by and accountable to the Board
Komisaris untuk membantu pelaksanaan fungsi of Commissioners to assist in the performance
pengawasan, khususnya yang berkaitan dengan of supervisory functions, particularly those
proses audit, penyajian informasi keuangan, related to the audit process, the presentation of
sistem pengendalian internal, efek tivitas financial information, internal control systems,
audit internal dan eksternal, serta kepatuhan the effectiveness of internal and external audits,
Perseroan terhadap ketentuan yang berlaku. and the Company’s compliance with applicable
Dalam menjalankan tugasnya, Komite Audit regulations. In carrying out its duties, the Audit
menyampaikan pandangan dan rekomendasi Committee provides independent opinions and
secara independen atas berbagai hal yang recommendations on various matters that require
memerlukan perhatian Dewan Komisaris, sejalan the attention of the Board of Commissioners, in
dengan prinsip Tata Kelola Perusahaan yang Baik accordance with the principles of Good Corporate
dan peraturan perundang-undangan. Governance and applicable laws and regulations.
Pedoman dan Tata Tertib (Charter) Audit Committee Charter
Komite Audit
Komite Audit Perseroan telah memiliki Pedoman The Company’s Audit Committee has established
dan Tata Tertib (Charter) yang mengatur, a Charter that regulates organizational aspects,
antara lain, aspek organisasi, keanggotaan, membership, independence, duties and
independensi, tugas dan tanggung jawab, responsibilities, authority, professional ethics,
kewenangan, etika kerja, mekanisme rapat, meeting procedures, reporting, and term of office.
pelaporan, serta masa jabatan. Pedoman tersebut The Charter is periodically evaluated to ensure
dievaluasi secara berkala untuk memastikan their compliance with applicable regulations
kesesuaiannya dengan ketentuan yang berlaku and the development of the Company’s business
serta perkembangan kegiatan usaha Perseroan. activities. The latest charter was approved by all
Pedoman terakhir telah disetujui oleh seluruh members of the Audit Committee in May 2024.
anggota Komite Audit pada bulan Mei 2024.
Jumlah dan Komposisi Anggota Number and Composition of Audit
Komite Audit Committee Members
Sesuai dengan Pedoman dan Tata Tertib In accordance with the Audit Committee Charter
Kerja Komite Audit serta ketentuan peraturan and the applicable laws and regulations, the
p e r u n d a n g u n d a n g a n , Ko m i te Au d i t Audit Committee consists of at least 3 (three)
sekurangkurangnya terdiri dari 3 (tiga) orang independent members, including Independent
anggota independen, yang meliputi Komisaris Commissioners and Independent Parties, with a
Independen dan Pihak Independen, dengan minimum composition as follows:
komposisi paling sedikit sebagai berikut:
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Page 394
1. Seorang Komisaris Independen. 1. One Independent Commissioner.
2. Seorang pihak independen yang memiliki 2. One independent party with expertise in
keahlian di bidang keuangan atau akuntansi; finance or accounting; and
dan
3. Seorang pihak independen yang memiliki 3. One independent party with expertise in law
keahlian di bidang hukum atau perbankan. or banking.
Sepanjang tahun 2025, susunan dan komposisi Throughout 2025, the composition of the
anggota Komite Audit Perseroan mengalami Company’s Audit Committee had changed
beberapa perubahan, sebagaimana dirinci several times, as detailed in the following table:
dalam tabel berikut:
Surat Keputusan Direksi Tanggal Efektif SK Ketua Anggota Anggota
No
Decision Letter Decree Effective Date Chairman Member Member
1 SKEP/219/SET/BNC/XII/2024 18 Des 2024 Pramoda Dei Johny Mahdan
Sudarmo Kandano Ibrahim
2 SKEP/099/SET/BNC/VIII/2025 4 Aug 2025 Pramoda Dei Johny Jusuf Sukiman
Sudarmo Kandano
Adapun susunan anggota Komite Audit Perseroan The composition of the Company ’s Audit
per 31 Desember 2025 adalah sebagai berikut: Committee as of December 31, 2025 is as follows:
Nama Jabatan Keterangan
Name Position Description
Pramoda Dei Sudarmo Ketua Komisaris Utama Independen
Chairman Independent President Commissioner
Johny Kandano Anggota Pihak Independen
Member Independent Party
Jusuf Sukiman Anggota Pihak Independen
Member Independent Party
Profil Komite Audit Audit Committee Profile
Pramoda Dei Sudarmo
Ketua Komite Audit
Chairman of Audit Committee
Profil lengkap Pramoda Dei Sudarmo dapat dilihat pada Bab Profil Perusahaan bagian Dewan Komisaris
dalam Laporan Tahunan ini.
Pramoda Dei Sudarmo’s complete profile can be found in the Company Profile Chapter, under the Board
of Commissioners section of this Annual Report.
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Tata Kelola Perusahaan
Corporate Governance
Mahdan Ibrahim
Anggota Komite Audit
Audit Committee Member
Profil lengkap Mahdan Ibrahim dapat dilihat pada Bab Tata Kelola bagian Komite Pemantau Risiko
dalam Laporan Tahunan ini.
Mahdan Ibrahim’s complete profile can be found in the Corporate Govenrnance Chapter, under the Risk
Oversight Committee section of this Annual Report.
Johny Kandano
Anggota Komite Audit
Audit Committee Member
WNI, usia 54 tahun, Kewarganegaraan Indonesia
Indonesian citizen, 54 years old, Indonesian Citizenship
Riwayat Pendidikan/Sertifikasi • 1997 International Master of Business Administration, Texas Graduate School of
International Management, Texas, USA dan International University of the Americas,
Costa Rica
• 1995 Sarjana Sains, Universitas Hasanuddin, Ujung Pandang, Indonesia
• 1997 International Master of Business Administration, Texas Graduate School of
International Management, Texas, USA and International University of the Americas,
Costa Rica
• 1995 Bachelor of Science, Hasanuddin University, Ujung Pandang, Indonesia
Riwayat Pekerjaan • 2024 - sekarang: Anggota Komite Audit PT Bank Neo Commerce Tbk
Work Experience • 2023 - sekarang: Komisaris Utama PT Lentera Dana Nusantara
• 2022 - sekarang: Direktur PT Access Digital Frontier
• 2021 - sekarang: Komisaris Utama PT Scoring Teknologi Indonesia
• 2021 - sekarang: Komisaris Utama PT Asuransi Jiwa SeaInsurance
• 2024 - present: Member of Audit Committee of PT Bank Neo Commerce Tbk
• 2023 - present: President Commissioner of PT Lentera Dana Nusantara
• 2022 - present: Director of PT Access Digital Frontier
• 2021 - present: President Commissioner of PT Scoring Teknologi Indonesia
• 2021 - present: President Commissioner of PT SeaInsurance Life Insurance
Jabatan Lainnya Tidak Ada
Other Position None
Dasar Hukum Pengangkatan Surat Keputusan Direksi No. SKEP/005/SET/BNC/I/2024 tanggal 15 Januari 2024.
Legal Basis for Appointment Director Decision Letter No. SKEP/005/SET/BNC/I/2024 Date January 15, 2024.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi
Affiliated Relationship ataupun pemegang saham pengendali.
No affiliation with other members of the Board of Commissioners, members of the Board of
Directors or controlling shareholders.
Periode Jabatan Januari 2024 sampai sekarang
Term of Office January 2024 until now
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 395
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Jusuf Sukiman
Anggota Komite Audit
Audit Committee Member
WNI, usia 63 tahun, Kewarganegaraan Indonesia
Indonesian citizen, 63 years old, Indonesian Citizenship
Riwayat Pendidikan/Sertifikasi • 2014 Executive MBA Program, Asian Institute of Management
• 1998 Magister Sistem Informasi, Universitas Gunadarma
• 1987 Sarjana Akuntansi, Universitas Trisakti
• 2014 Executive MBA Program, Asian Institute of Management
• 1998 Master of Information Systems, Universitas Gunadarma
• 1987 Bachelor of Accounting, Universitas Trisakti
Riwayat Pekerjaan • Komite Audit PT Adira Dinamika Multifinace Tbk (2021 – sekarang)
Work Experience • Chief Internal Auditor pada PT Bank Mega Tbk (2006 - 2020)
• VP Internal Auditor pada CT Corporation (2005 - 2006)
• Regional Audit Division Head PT Bank Danamon Indonesia Tbk (1988 - 2005)
• Senior Auditor PT United City Bank (1986 – 1988)
• Komite Audit PT Adira Dinamika Multifinace Tbk (2021 – sekarang)
• Chief Internal Auditor pada PT Bank Mega Tbk (2006 - 2020)
• VP Internal Auditor pada CT Corporation (2005 - 2006)
• Regional Audit Division Head PT Bank Danamon Indonesia Tbk (1988 - 2005)
• Senior Auditor PT United City Bank (1986 – 1988)
Jabatan Lainnya Tidak Ada
Other Position None
Dasar Hukum Pengangkatan Surat Keputusan Nomor SKEP/099/SET/BNC/VIII/2025 tanggal 4 Agustus 2025
Legal Basis for Appointment Decree Number SKEP/099/SET/BNC/VIII/2025 dated August 4, 2025
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi
Affiliated Relationship ataupun pemegang saham pengendali.
No affiliation with other members of the Board of Commissioners, members of the Board of
Directors or controlling shareholders.
Periode Jabatan Agustus 2025 sampai sekarang
Term of Office August 2025 until now
Independensi Komite Audit Independency of the Audit Committee
Dalam menjalankan tugas dan fungsinya, Komite In carrying out its duties and functions, the Audit
Audit senantiasa menjunjung tinggi prinsip Committee consistently upholds the principle
independensi. Seluruh anggota Komite Audit telah of independence. All members of the Audit
memenuhi kriteria independensi sebagai berikut: Committee have met the following independency
criteria:
1. Tidak bekerja atau memiliki kewenangan 1. Have not worked for or held authority and
dan tanggung jawab dalam perencanaan, responsibility in the planning, leadership,
kepemimpinan, pengendalian, maupun control, or supervision of the Company’s
pengawasan kegiatan Perseroan dalam activities within the last 6 (six) months, except
jangka waktu 6 (enam) bulan terakhir, kecuali for Independent Commissioners.
Komisaris Independen.
2. Tidak memiliki saham Perseroan, baik secara 2. Have no shares in the Company, either directly
langsung maupun tidak langsung. or indirectly.
3. Tidak memiliki hubungan afiliasi dengan 3. Have no affiliation with the Company, members
Perseroan, anggota Dewan Komisaris, anggota of the Board of Commissioners, members
Direksi, maupun Pemegang Saham Pengendali of the Board of Directors, or the Company’s
Perseroan. dan Controlling Shareholders. and
4. Tidak memiliki hubungan usaha, baik secara 4. Have no business relationship, either directly or
langsung maupun tidak langsung, yang indirectly, related to the Company’s business
berkaitan dengan kegiatan usaha Perseroan. activities.
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Tata Kelola Perusahaan
Corporate Governance
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the
Audit Audit Committee
Tugas dan tanggung jawab Komite Audit meliputi, The duties and responsibilities of the Audit
antara lain: Committee include, among others:
1. Melakukan penelaahan atas informasi 1. Reviewing financial information to be disclosed
keuangan yang akan diterbitkan Bank kepada by the Bank to the public and/or regulatory
publik dan/atau pihak otoritas antara lain authorities, including financial statements
laporan keuangan (tiga bulanan/semesteran/ (quarterly/semiannual/annual), financial
tahunan), proyeksi keuangan, laporan tahunan projections, annual reports, and other reports
dan laporan lainnya terkait dengan informasi related to the Bank’s financial information, by
keuangan Bank dengan melakukan kegiatan conducting the following activities:
kegiatan di bawah ini:
a. Menelaah proses penyusunan laporan a. Reviewing the financial reporting process
keuangan dan memastikan terpenuhinya and ensuring compliance with applicable
standar-standar akuntansi dan ketentuan accounting standards and legal regulations.
peraturan perundang-undangan yang
berlaku.
b. Memastikan laporan keuangan dan b. Ensuring that the Bank’s financial
informasi lainnya yang terkait keuangan statements and other financial information
Bank disajikan berdasarkan data keuangan are presented based on financial or
atau akuntansi manajemen secara benar management accounting data truthfully
dan akurat, sesuai dengan prinsip akuntansi and accurately, in accordance with
yang berlaku umum serta asumsi yang generally accepted accounting principles
dipakai sesuai praktik bisnis yang lazim. and assumptions consistent with standard
business practices.
c. Memastikan kesesuaian Laporan Keuangan c. Ensuring the financial statements comply
dengan standar akuntansi keuangan yang with current financial accounting standards.
terkini.
d. Menelaah pengaduan yang berkaitan d. Reviewing complaints related to the Bank’s
dengan proses akuntansi dan laporan accounting processes and financial
keuangan Bank, dan karenanya Komite statements. in this regard, the Committee
dapat meminta dan secara langsung may request and directly receive reports,
menerima laporan, menetapkan atau initiate or conduct investigations, and
melakukan investigasi serta tindakan take other necessary actions regarding
lain yang diperlukan sehubungan received complaints, particularly when
dengan pengaduan yang diterima, such complaints are suspected to involve
manakala pengaduan yang diterima specific members of the Board of Directors
diduga melibatkan anggota Direksi atau or management.
manajemen tertentu.
2. Melakukan penelaahan atas ketaatan 2. Reviewing compliance with laws and regulations
terhadap peraturan perundang-undangan related to the Bank’s business activities,
yang berhubungan dengan kegiatan usaha including but not limited to regulations in the
Bank termasuk dan tidak terbatas pada capital markets sector, and/or regulations
peraturan perundang-undangan di bidang regarding good corporate governance (Good
pasar modal, dan/atau peraturan terkait tata Corporate Governance).
kelola perusahaan yang baik (Good Corporate
Governance).
3. Memberikan rekomendasi kepada Dewan 3. Providing recommendations to the Board of
Komisaris mengenai penunjukan Akuntan Commissioners regarding the appointment
Publik (AP) dan/atau Kantor Akuntan Publik of a Public Accountant (AP) and/or a Public
(KAP) yang akan memberikan jasa audit atas Accounting Firm (KAP) to provide audit services
informasi keuangan historis tahunan, yang for the Bank’s annual historical financial
didasarkan pada independensi, ruang lingkup information, based on independence, scope
penugasan dan imbal Jasa. of engagement, and fees.
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4. Terkait dengan pelaksanaan jasa audit atas 4. Regarding the implementation of audit services
informasi keuangan Bank yang dilakukan oleh on the Bank’s financial information conducted
AP dan/atau KAP: by the AP and/or KAP:
a. Mengawasi pelaksanaan audit dan a. Overseeing the implementation of audits
memantau hasil temuan audit yang and monitoring the findings of audits
dilakukan oleh AP dan/atau KAP. conducted by the AP and/or KAP.
b. Memastikan AP dan/atau KAP meng- b. Ensuring that the AP and/or KAP promptly
komunikasikan segera hal-hal/temuan communicate significant matters/findings
yang signifikan kepada Komite Audit untuk to the Audit Committee so that they can be
disampaikan kepada Dewan Komisaris. conveyed to the Board of Commissioners.
c. Memastikan manajemen Bank melakukan c. Ensuring the Bank’s management follows
tindak lanjut atas hasil temuan AP dan/atau up on the findings of the AP and/or KAP.
KAP.
5. Memberikan pendapat independen dalam 5. Providing an independent opinion in the
hal terjadi perbedaan pendapat antara event of a disagreement between the Bank’s
manajemen Bank dan AP dan/atau KAP atas management and the AP and/or KAP regarding
jasa yang diberikannya. the services provided.
6. Melakukan evaluasi terhadap pelaksanaan 6. Evaluating the performance of audit services
pemberian jasa audit atas informasi keuangan on annual historical financial information by
historis tahunan oleh AP dan/atau KAP, evaluasi the AP and/or KAP. the evaluation is conducted
tersebut dilakukan melalui: through:
a. Evaluasi kesesuaian pelaksanaan audit oleh a. Evaluation of the compliance of the audit
AP dan/atau KAP dengan standar audit conducted by the AP and/or KAP with
yang berlaku. applicable audit standards.
b. Kecukupan waktu pekerjaan lapangan. b. Adequacy of fieldwork time.
c. Pengkajian cakupan jasa yang diberikan c. Review of the scope of services provided
dan kecukupan uji petik. dan and the adequacy of sampling. and
d. Rekomendasi perbaikan yang diberikan d. Recommendations for improvements
oleh AP dan/atau KAP. provided by the AP and/or KAP.
7. Memantau dan mengevaluasi perencanaan 7. Monitoring and evaluating the planning and
dan pelaksanaan pemeriksaan (audit) oleh execution of audits by internal audit and
audit intern dan mengawasi pelaksanaan overseeing the implementation of follow-
tindak lanjut hasil audit dalam rangka menilai up actions on audit findings to assess the
kecukupan pengendalian intern termasuk adequacy of internal controls, including the
kecukupan proses pelaporan keuangan. adequacy of the financial reporting process.
8. Melakukan kaji ulang (review) terhadap 8. Reviewing the implementation of follow-up
pelaksanaan tindak lanjut oleh Direksi atas actions by the Board of Directors regarding
hasil temuan SKAI, akuntan publik dan hasil findings from the SKAI, public accountants,
pengawasan Otoritas Jasa Keuangan. and the results of supervision by the Financial
Services Authority.
9. Menelaah pengaduan yang berkaitan dengan 9. Reviewing complaints related to the Bank’s
proses akuntansi dan pelaporan keuangan accounting and financial reporting processes.
Bank.
10. Menelaah dan memberikan saran kepada 10. Reviewing and providing recommendations
Dewan Komisaris terkait adanya potensi to the Board of Commissioners regarding
benturan kepentingan Bank. potential conflicts of interest at the Bank.
11. Memberikan rekomendasi kepada Dewan 11. Providing recommendations to the Board of
Komisaris atas pengangkatan dan/atau Commissioners regarding the appointment,
penggantian dan/atau pemberhentian Kepala replacement, and/or dismissal of the Head of
SKAI Bank. the Bank’s Internal Audit Unit (SKAI).
12. Mengevaluasi dan menyampaikan hasil 12. Evaluating and submitting the evaluation
evaluasi atas Piagam SKAI kepada Dewan results of the SKAI Charter to the Board of
Komisaris sebelum disetujui oleh Dewan Commissioners prior to its approval by the
Komisaris. Board of Commissioners.
13. Melakukan kaji ulang (review) terhadap 13. Reviewing the implementation of SKAI’s
pelaksanaan tugas SKAI. duties.
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Tata Kelola Perusahaan
Corporate Governance
14. Melakukan evaluasi rencana kerja tahunan 14. Evaluating the Bank’s SKAI annual work plan.
SKAI Bank.
15. Memastikan SKAI bekerja secara independen 15. Ensuring that SKAI operates independently
dan menjunjung tinggi integritas dalam and upholds integrity in the performance of
pelaksanaan tugas. its duties.
16. Memberikan rekomendasi kepada Dewan 16. Providing recommendations to the Board of
Komisaris terkait penyusunan rencana audit, Commissioners regarding the preparation of
dan ruang lingkup SKAI. the audit plan and the scope of SKAI.
17. Memastikan efektivitas sistem pengendalian 17. Ensuring the effectiveness of the internal control
internal dengan cara antara lain: system by:
a. Mengidentifikasi kemungkinan adanya a. Identifying potential weaknesses and/or
kelemahan dan/atau hambatan dalam obstacles in internal controls through the
pengendalian internal melalui pemeriksaan review of reports and/or collaboration with
laporan dan/atau kerja sama dengan audit external auditors.
eksternal.
b. Dengan segera melakukan pembahasan b. Promptly addressing findings and matters
jika terhadap temuan dan hal- hal yang indicating weaknesses and/or obstacles
mengandung indikasi kelemahan dan/ in internal controls, inefficiencies in the
atau hambatan dalam pengendalian Bank’s operations, errors in the application
internal, inefisiensi dalam kegiatan Bank, of accounting standards, and violations of
kekeliruan penerapan standar akuntansi applicable laws and regulations.
dan pelanggaran terhadap peraturan
perundang-undangan yang berlaku.
18. Memastikan manajemen Bank menciptakan 18. Ensuring the Bank’s management fosters a
budaya kerja yang mendorong setiap work culture that encourages every employee
karyawan mematuhi kode etik Bank. to comply with the Bank’s code of ethics.
19. Menjaga kerahasiaan dokumen, data dan 19. Maintain the confidentiality of the Bank’s
informasi Bank. documents, data, and information.
20. Melakukan tugas khusus dari Dewan Komisaris 20. Carrying out special tasks assigned by the
yang disampaikan dalam bentuk tertulis Board of Commissioners in writing, provided
sepanjang tugas tersebut tidak bertentangan that these tasks do not conflict with applicable
dengan peraturan perundang-undangan laws and regulations and are intended to assist
yang berlaku dan dalam rangka membantu the Board of Commissioners in performing
tugas dan fungsi Dewan Komisaris dalam its oversight duties in accordance with the
melakukan pengawasan sesuai dengan provisions of the Bank’s Articles of Association
ketentuan Anggaran Dasar Bank dan peraturan and applicable laws and regulations.
perundang-undangan yang berlaku.
Rapat Komite Audit Audit Committee Meetings
Kebijakan pelaksanaan rapat Komite Audit The Audit Committee meeting policies are as
ditetapkan sebagai berikut: follows:
1. Rapat Komite Audit diselenggarakan sesuai 1. Audit Committee meetings are held as needed,
dengan kebutuhan, paling sedikit 1 (satu) kali at least once a month.
dalam 1 (satu) bulan.
2. Rapat dipimpin oleh Ketua Komite Audit. Dalam 2. Meetings are chaired by the Chairmn of the
hal Ketua Komite Audit berhalangan hadir, Audit Committee. In the event the Chairman
rapat dipimpin oleh seorang anggota Komite of the Audit Committee is unable to attend,
yang dipilih oleh para anggota yang hadir. the meeting is chaired by a member of
the Committee selected by the attending
3. Rapat Komite Audit dinyatakan sah dan dapat members.
diselenggarakan apabila dihadiri oleh lebih 3. An Audit Committee meeting is deemed
dari 1/2 (satu per dua) jumlah anggota Komite valid and may be convened if attended by
Audit. more than 1/2 (half) of the Audit Committee
members.
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4. Keputusan rapat Komite Audit diambil 4. Decisions of the Audit Committee meeting are
berdasarkan musyawarah untuk mufakat. made by consensus. If consensus cannot be
Apabila musyawarah mufakat tidak tercapai, reached, decisions are made by majority vote.
keputusan ditetapkan berdasarkan suara
terbanyak.
Dalam hal terdapat Perbedaan Pendapat In the event of Dissenting Opinions at an Audit
(Dissenting Opinions) pada rapat Komite Audit, Committee meeting, such differences must be
perbedaan tersebut wajib dicantumkan secara clearly recorded in the meeting minutes, including
jelas dalam risalah rapat, termasuk alasan yang the reasons underlying the dissenting opinions.
mendasari perbedaan pendapat dimaksud.
Sepanjang tahun 2025, Komite Audit telah Throughout 2025, the Audit Committee held
menyelenggarakan empat belas (14) kali rapat, fourteen (14) meetings, with 100% attendance
dengan tingkat kehadiran 100% oleh Ketua dan by the Chairman and all members of the Audit
seluruh anggota Komite Audit. Rincian kehadiran Committee. Details of Audit Committee meeting
rapat Komite Audit disajikan dalam tabel berikut: attendance are presented in the following table:
Nama Jumlah Rapat Jumlah Kehadiran Kehadiran (%)
Name Total Meeting Total Attendance Percentage (%)
Pramoda Dei Sudarmo 14 14 100%
Johny Kandano 14 14 100%
Mahdan Ibrahim1) 8 8 100%
Jusuf Sukiman2) 6 6 100%
1)
Menjabat hingga 4 Agustus 2025 2)
Menjabat sejak 4 Agustus 2025
1)
Serving until August 4, 2025 2) Serving since August 4, 2025
Pelaksanaan Kegiatan Kerja Komite Implementation of Audit Committee
Audit Activities
Sepanjang tahun 2025, fokus pembahasan, kajian, Throughout 2025, the Audit Committee’s focus
dan diskusi Komite Audit mencakup beberapa of agenda, review, and discussion covered the
aspek utama sebagai berikut: following key aspects:
1. Audit Eksternal 1. External Audit
a. Membahas hasil audit laporan keuangan a. Discussing the results of the audit of the
Perseroan tahun 2024 serta mengevaluasi Company’s 2024 financial statements and
kesesuaian dengan standar akuntansi yang evaluating compliance with applicable
berlaku. accounting standards.
b. Mengevaluasi pelaksanaan jasa audit atas b. Evaluating the performance of audit services
laporan keuangan periode 31 Desember on the financial statements for the period
2024, yang dilakukan oleh Kantor Akuntan ending December 31, 2024, conducted by the
Publik (KAP) Purwantono, Sungkoro & Surja Public Accounting Firm (KAP) Purwantono,
(EY Indonesia) dan Yovita sebagai Akuntan Sungkoro & Surja (EY Indonesia) and Yovita
Publik (AP). as the Public Accountant (AP).
c. Memberikan rekomendasi kepada Dewan c. Providing recommendations to the Board of
Komisaris atas penunjukan KAP dan AP Commissioners regarding the appointment
untuk audit tahun buku 2025 berdasarkan of the Public Accounting Firm (KAP) and
hasil evaluasi dan berbagai pertimbangan Public Accountant (AP) for the 2025 fiscal
yang relevan. year audit based on evaluation results and
various relevant considerations.
d. Menelaah independensi, kinerja Akuntan d. Reviewing the independence, performance
Publik, besaran fee (imbalan jasa) audit of the Public Accountant, the amount of
dan kriteria lain dalam rangka memberikan the audit fee, and other criteria in order to
rekomendasi kepada Dewan Komisaris provide recommendations to the Board of
untuk penunjukan AP/KAP. Commissioners for the appointment of the
AP/KAP.
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Tata Kelola Perusahaan
Corporate Governance
e. Menilai kecukupan pemeriksaan Akuntan e. Assessing the adequacy of audits by Public
Publik untuk memastikan bahwa risiko- Accountants to ensure that key risks have
risiko utama telah dipertimbangkan dalam been considered in the audit process.
proses audit.
f. Memantau hasil temuan pemeriksaan f. Monitoring the findings of external auditors.
auditor eksternal.
2. Satuan Kerja Audit Intern (SKAI) 2. Internal Audit Unit (SKAI)
a. Melakukan evaluasi terhadap rencana a. Evaluating the annual work plan of the
kerja tahunan Satuan Kerja Audit Intern Internal Audit Unit (SKAI) and providing
(SKAI) serta memberikan masukan apabila input as needed.
diperlukan.
b. Melakukan pemantauan atas komitmen b. Monitoring the implementation of follow-
tindak lanjut temuan audit untuk menilai up actions on audit findings to assess the
kecukupan pengendalian internal. adequacy of internal controls.
c. Mengkaji dan menyetujui atas Rencana c. Reviewing and approving the 2025 Audit
Audit tahun 2025. Plan.
d. Memastikan bahwa temuan signifikan d. Ensuring that significant findings from the
dari SKAI segera disampaikan kepada Internal Audit Unit (SKAI) are promptly
Komite Audit untuk dibahas lebih lanjut communicated to the Audit Committee
dan menjadi perhatian Dewan Komisaris. for further discussion and brought to the
attention of the Board of Commissioners.
e. Memberikan rekomendasi kepada Dewan e. Providing recommendations to the Board
Komisaris agar SKAI melakukan audit khusus of Commissioners for SKAI to conduct a
apabila terdapat indikasi kecurangan special audit if there are indications of fraud
atau penyimpangan terhadap peraturan or violations of laws and regulations and/
perundang-undangan dan/atau kebijakan or other policies.
lain.
f. Menelaah Laporan Pelaksanaan dan f. Reviewing the Implementation Report and
Pokok-pokok Hasil Audit Intern yang akan Key Findings of the Internal Audit to be
disampaikan ke OJK. submitted to the OJK.
g. Melakukan evaluasi terhadap efektivitas g. Evaluating the effectiveness of the SKAI’s
fungsi SKAI, dengan memastikan bahwa functions, ensuring that Management
Manajemen melakukan tindak lanjut atas follows up on recommendations submitted
rekomendasi yang disampaikan SKAI. by SKAI.
h. Memberikan rekomendasi mengenai h. Providing recommendations regarding
penggunaan pihak independen eksternal the use of external independent parties to
yang melakukan kaji ulang terhadap fungsi review the internal audit function.
audit intern.
3. Kepatuhan dan Internal Fraud 3. Compliance and Internal Fraud
a. Melakukan pemantauan terhadap a. Monitoring the commitment to follow up
komitmen tindak lanjut atas hasil temuan on the findings of OJK supervision and
pengawasan OJK serta memberikan providing recommendations for necessary
rekomendasi perbaikan yang diperlukan. improvements.
b. Mengkaji ketentuan baru yang berlaku b. Reviewing new applicable regulations and
beserta potensi dampaknya bagi Perseroan. their potential impact on the Company.
c. M e m a n t a u p e n e r a p a n k e p a t u h a n c. Monitoring the Company’s compliance with
Perseroan dan Anti Pencucian Uang dan Anti-Money Laundering and Counter-Terrorist
Pencegahan Pendanaan Teroris (APU-PPT). Financing (AML-CTF) requirements.
d. Memantau kasus internal fraud dan d. Monitoring internal fraud cases and
melakukan evaluasi program evaluating fraud prevention programs.
penanggulangan fraud.
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Program Pengembangan Kompetensi Audit Committee Competency
Komite Audit Development Program
Dalam rangka mendukung pelaksanaan tugas To support the Audit Committee in optimally
dan tanggung jawab Komite Audit secara fulfilling its duties and responsibilities, the
optimal, Perseroan memberikan kesempatan Company provides all Audit Committee members
kepada seluruh anggota Komite Audit untuk with the opportunity to participate in training
mengikuti program pelatihan dan pengembangan and competency development programs. These
kompetensi. Program tersebut diselenggarakan programs are conducted both internally by the
baik oleh internal Perseroan maupun oleh Company and by relevant external institutions.
lembaga eksternal yang relevan.
Adapun program pengembangan kompetensi The competency development programs attended
yang diikuti oleh anggota Komite Audit sepanjang by Audit Committee members throughout 2025
tahun 2025 disajikan dalam tabel berikut: are presented in the following table:
Program Pengembangan
Nama Kompetensi Penyelenggara Tanggal
Name Competency Development Organizer Date
Program
Johny Kandano Refreshment Sertifikasi Bankers Association for 10 November 2025
Manajemen Risiko Jenjang 7 Risk Management November 10, 2025
Risk Management Certification
Refresher – Level 7
Sertifikasi Fintech AFPI 15 - 18 Juni 2025
Fintech Certification June 15-18, 2025
Jusuf Sukiman1) Trust by Design: Privacy, Security, ISACA 28 Oktober 2025
And AI Governance For The October 28, 2025
Future
Mahdan Ibrahim2) Program pengembangan kompetensi Mahdan Ibrahim dapat dilihat pada Bab Tata
Kelola Perusahaan bagian Komite Pemantau Risiko dalam Laporan Tahunan ini.
Mahdan Ibrahim’s competency development program can be seen in the Corporate
Governance Chapter of the Risk Oversight Committee section in this Annual Report.
Pramoda Dei Pelatihan dan pengembangan kompetensi Pramoda Dei Sudarmo dapat dilihat pada
Sudarmo Bab Tinjauan Pendukung Bisnis bagian Sumber Daya Manusia dalam Laporan Tahunan
ini.
Pramoda Dei Sudarmo’s training and competency development can be seen in the
Business Support Overview chapter of the Human Resources section in this Annual Report.
1)
Menjabat sejak 4 Agustus 2025 2) Menjabat hingga 4 Agustus 2025
1)
Serving until August 4, 2025 2) Serving since August 4, 2025
Komite Pemantau Risiko Risk Oversight Committee
Komite Pemantau Risiko merupakan komite The Risk Oversight Committee is a committee
yang dibentuk oleh dan bertanggung jawab established by and responsible to the Board of
kepada Dewan Komisaris untuk membantu Commissioners to assist in the performance of
pelaksanaan fungsi pengawasan, khususnya supervisory functions, particularly in providing
dalam memberikan rekomendasi kepada Direksi recommendations to the Board of Directors
terkait penerapan manajemen risiko Perseroan. regarding the implementation of the Company’s
Peran ini bertujuan untuk memastikan bahwa risk management. This role aims to ensure
kebijakan, prosedur, dan metodologi pengelolaan that risk management policies, procedures,
risiko telah memadai sehingga risiko Perseroan and methodologies are adequate so that the
dapat dikelola dan dikendalikan sesuai dengan Company’s risks can be managed and controlled
batasan atau limit yang ditetapkan. in accordance with established limits.
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Tata Kelola Perusahaan
Corporate Governance
Pedoman dan Tata Tertib (Charter) Risk Oversight Committee Charter
Komite Pemantau Risiko
Komite Pemantau Risiko memiliki Pedoman dan The Risk Oversight Committee Charter regulates
Tata Tertib (Charter) yang mengatur, antara lain, the membership structure, duties, responsibilities,
struktur keanggotaan, tugas, tanggung jawab, authority, meeting procedures, work ethics,
kewenangan, mekanisme rapat, etika kerja, waktu working hours, and term of office. This charter is
kerja, serta masa jabatan. Pedoman tersebut reviewed periodically to ensure its alignment with
ditinjau secara berkala untuk memastikan applicable regulations and the development of the
kesesuaiannya dengan ketentuan yang berlaku Company’s business activities. The latest charter
serta perkembangan kegiatan usaha Perseroan. was approved by the Risk Oversight Committee
Pedoman terakhir disetujui oleh Komite Pemantau in November 2023.
Risiko pada bulan November 2023.
Jumlah dan Komposisi Anggota Number and Composition of Risk
Komite Pemantau Risiko Oversight Committee Members
Mengacu pada Pedoman dan Tata Tertib In accordance with the Risk Oversight Committee
Kerja Komite Pemantau Risiko serta peraturan Charter and applicable laws and regulations, the
perundang-undangan yang berlaku, susunan composition of the Risk Oversight Committee
keanggotaan Komite Pemantau Risiko terdiri dari: consists of:
1. 1 (satu) Komisaris Independen; 1. 1 (one) Independent Commissioner;
2. 1 (satu) pihak independen yang memiliki 1. 1 (one) independent party with expertise in
keahlian di bidang keuangan atau akuntansi; finance or accounting; and
dan
3. 1 (satu) pihak independen yang memiliki 2. 1 (one) independent party with expertise in risk
keahlian di bidang manajemen risiko. management.
Sepanjang tahun 2025, susunan dan komposisi Throughout 2025, the composition of the Risk
Komite Pemantau Risiko tidak mengalami Oversight Committee remained unchanged. Based
perubahan. Berdasarkan Surat Keputusan Direksi on Board of Directors Decree No. SKEP/153/SET/
Nomor SKEP/153/SET/BNC/IX/2024 yang berlaku BNC/IX/2024 effective as of September 4, 2024,
efektif sejak 4 September 2024, susunan Komite the composition of the Risk Oversight Committee
Pemantau Risiko adalah sebagai berikut: is as follows:
Nama Jabatan Keterangan
Name Position Description
Inkawan D.Jusi Ketua Komite Pemantau Risiko Komisaris Utama Independen
Chairman of Risk Oversight Committee Independent President Commissioner
Johny Kandano Anggota Komite Pemantau Risiko Pihak Independen
Member of Risk Oversight Committee Independent Party
Mahdan Ibrahim Anggota Komite Pemantau Risiko Pihak Independen
Member of Risk Oversight Committee Independent Party
Profil Komite Pemantau Risiko Risk Oversight Committee Profile
Inkawan D. Jusi
Ketua Komite Pemantau Risiko
Chairman of Risk OversightCommittee
Profil lengkap Inkawan D. Jusi dapat dilihat pada Bab Profil Perusahaan bagian Dewan Komisaris dalam
Laporan Tahunan ini.
Inkawan D. Jusi’s complete profile can be found in the Company Profile Chapter, under the Board of
Commissioners section in this Annual Report.
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Johny Kandano
Anggota Komite Pemantau Risiko
Member of Risk OversightCommittee
Profil lengkap Johny Kandano dapat dilihat pada Bab Tata Kelola Perusahaan bagian Komite Audit
dalam Laporan Tahunan ini.
Inkawan D. Jusi’s complete profile can be found in the Corporate Governance Chapter, under the Audit
Committee section in this Annual Report.
Mahdan Ibrahim
Anggota Komite Pemantau Risiko
Risk Oversight Committee Member
WNI, usia 63 tahun, Kewarganegaraan Indonesia
Indonesian citizen, 63 years old, Indonesian Citizenship
Riwayat Pendidikan/Sertifikasi • 2010 Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia
• 1987 Sarjana Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia
• 2010 Master of Accounting, Faculty of Economics and Business, Universitas Indonesia
• 1987 Bachelor of Accounting, Faculty of Economics and Business, Universitas Indonesia
Riwayat Pekerjaan • 2024 - 2025: Komite Audit PT Bank Neo Commerce Tbk
Work Experience • 2023 - 2024: Komisaris Utama PT MNC Finance
• 2022 - 2024: Komisaris Utama PT MNC Guna Usaha Indonesia
• 2022 - 2024: Direktur PT MNC Kapital Indonesia Tbk
• 2022 - 2024: Komisaris PT Bank MNC Internasional Tbk.
• 2019 - 2022: Presiden Direktur PT Bank MNC Internasional Tbk.
• 2018 - 2019: Direktur Kepatuhan PT Bank MNC Internasional Tbk.
• 2014 - 2018: Head of Internal Audit di PT Global Mediacom Tbk & PT MNC Investama Tbk.
• 2010 - 2014: Direktur Legal, Compliance & Corporate Secretary PT Bank DBS Indonesia
• 2008 - 2009: Direktur Kepatuhan Bank of Tokyo Mitsubishi UFJ Ltd.
• 2024 - 2025: Audit Committee PT Bank Neo Commerce Tbk
• 2023 - 2024: President Commissioner of PT MNC Finance
• 2022 - 2024: President Commissioner of PT MNC Guna Usaha Indonesia
• 2022 - 2024: Commissioner of PT Bank MNC Internasional Tbk.
• 2019 - 2022: President Director of PT Bank MNC Internasional Tbk.
• 2018 - 2019: Compliance Director of PT Bank MNC Internasional Tbk.
• 2014 - 2018: Head of Internal Audit of PT Global Mediacom Tbk & PT MNC Investama Tbk
• 2010 - 2014: Compliance Director of PT Bank DBS Indonesia
• 2008 - 2009: Compliance Director of Bank of Tokyo Mitsubishi UFJ Ltd
Jabatan Lainnya Tidak Ada
Other Position None
Dasar Hukum Pengangkatan Surat Keputusan Direksi No. SKEP/219/SET/BNC/XII/2024 tanggal 18 Desember 2024.
Legal Basis for Appointment Director Decision Letter No. SKEP/219/SET/BNC/XII/2024 Date December 18, 2024
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris lainnya, anggota Direksi
Affiliated Relationship ataupun pemegang saham pengendali.
No affiliation with other members of the Board of Commissioners, members of
the Board of Directors or controlling shareholders.
Periode Jabatan Desember 2024 sekarang
Term of Office December 2024 until now
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Tata Kelola Perusahaan
Corporate Governance
Independensi Komite Pemantau Independency of the Risk Oversight
Risiko Committee
Seluruh anggota Komite Pemantau Risiko berasal All members of the Risk Oversight Committee
dari pihak independen dan tidak memiliki are independent parties who have no financial,
hubungan keuangan, kepengurusan, kepemilikan managerial, shareholding, and/or family
saham, dan/atau hubungan keluarga dengan relationships with the Board of Commissioners, the
Dewan Komisaris, Direksi, maupun Pemegang Board of Directors, or the Controlling Shareholders,
Saham Pengendali, serta tidak memiliki nor do they have any other relationships with the
hubungan lain dengan Perseroan yang dapat Company that could affect their independency.
mempengaruhi independensinya. Selain itu, Furthermore, independent members of the
anggota Komite Pemantau Risiko yang berasal Risk Oversight Committee must not be former
dari pihak independen tidak berasal dari mantan members of the Board of Directors or executive
anggota Direksi atau pejabat eksekutif dari bank officers of the same bank.
yang sama.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Risk
Pemantau Risiko Oversight Committee
Tugas dan tanggung jawab Komite Pemantau The duties and responsibilities of the Risk Oversight
Risiko meliputi antara lain: Committee are as follows:
1. Komite bekerja secara kolektif dalam 1. The Committee works collectively in performing
melaksanakan tugasnya untuk membantu its duties to assist the Board of Commissioners
Dewan Komisaris dalam menjalankan in carrying out effective oversight of the Board
fungsi pengawasan yang efektif terhadap of Directors in managing the Bank based on
Direksi dalam mengelola Bank menerapkan GCG principles, and in the implementation of
prinsip-prinsip GCG, dan dalam penerapan risk management by providing professional
manajemen risiko dengan memberikan opinions on reports or matters submitted
pendapat profesional terhadap laporan atau by the Board of Directors to the Board of
hal-hal yang disampaikan Direksi kepada Commissioners and identifying matters
Dewan Komisaris serta mengidentifikasi requiring the Board of Commissioners’
hal-hal yang memerlukan perhatian Dewan attention.
Komisaris.
2. Memberikan pendapat profesional yang 2. Providing independent professional opinions
independen kepada Dewan Komisaris terhadap to the Board of Commissioners regarding
laporan atau hal-hal terkait pengelolaan risiko reports or matters related to risk management
yang disampaikan oleh Direksi kepada Dewan submitted by the Board of Directors to the
Komisaris serta mengidentifikasi hal-hal yang Board of Commissioners, as well as identifying
memerlukan perhatian Dewan Komisaris. matters requiring the Board of Commissioners’
attention.
3. Evaluasi tentang kesesuaian antara kebijakan 3. Evaluating the alignment between risk
Manajemen Risiko dengan pelaksanaan management policies and the implementation
kebijakan tersebut. of such policies.
4. Pemantauan dan evaluasi pelaksanaan 4. Monitoring and evaluating the performance of
tugas Komite Manajemen Risiko dan Satuan the Risk Management Committee and the Risk
Kerja Manajemen Risiko, untuk memberikan Management Unit to provide recommendations
rekomendasi kepada Dewan Komisaris. to the Board of Commissioners.
5. Mengkaji dan/atau memberikan rekomendasi 5. Reviewing and/or providing recommendations
kepada Dewan Komisaris terkait Risk Appetite to the Board of Commissioners regarding the
Statement (RAS), Risk Tolerance, dan Risk Appetite Statement (RAS), Risk Tolerance,
parameternya. and their parameters.
6. Melakukan evaluasi atas laporan self- 6. Evaluating the self-assessment report on the
assessment penerapan tata kelola. implementation of corporate governance.
7. Melakukan tinjauan atas pelaksanaan 7. Reviewing the implementation of integrated
manajemen risiko terintegrasi yang terdiri risk management, which includes the Bank’s
dari laporan profil risiko Bank, laporan tingkat risk profile report, the Bank’s risk-based health
kesehatan Bank berbasis risiko, serta laporan report, and other reports related to specific risk
lainnya terkait dengan jenis risiko. types.
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8. Menyusun, mengkaji dan/atau memperbaharui 8. Drafting, reviewing, and/or updating the
Piagam Komite secara periodik sesuai dengan Committee Charter periodically in accordance
ketentuan yang berlaku. with applicable regulations.
9. Membantu pelaksanaan tugas Dewan 9. Assisting the Board of Commissioners in
Komisaris dalam memelihara dan memantau maintaining and monitoring the Bank’s Health
Tingkat Kesehatan Bank (Risk Based Bank Level (Risk-Based Bank Rating/RBBR) and
Rating/RBBR) serta mengambil langkah- taking necessary steps to maintain and/or
langkah yang diperlukan untuk memelihara improve the Bank’s Health Level.
dan/atau meningkatkan Tingkat Kesehatan
Bank.
10. Melakukan pemberdayaan fungsi manajemen 10. Enhancing the Bank’s risk management
risiko Bank. functions.
11. Melakukan tugas-tugas lain selain disebutkan 11. Performing other duties not mentioned
di atas yang diberikan oleh Dewan Komisaris above that are assigned by the Board
kepada Komite sesuai dengan tugas dan of Commissioners to the Committee in
fungsinya dari waktu ke waktu sesuai dengan accordance with its duties and functions from
kebutuhan Bank. time to time as needed by the Bank.
Rapat Komite Pemantau Risiko Risk Oversight Committee Meetings
Kebijakan pelaksanaan rapat Komite Pemantau The policy on the implementation of Risk Oversight
Risiko ditetapkan sebagai berikut: Committee meetings is as follows:
1. Komite Pemantau Risiko menyelenggarakan 1. The Risk Oversight Committee holds meetings
rapat secara berkala sekurang-kurangnya 1 periodically at least once a month and may
(satu) kali dalam 1 (satu) bulan, serta dapat convene meetings at any time as needed.
mengadakan rapat sewaktu-waktu apabila
diperlukan.
2. Rapat dipimpin oleh Ketua Komite Pemantau 2. Meetings are chaired by the Chairman of the Risk
Risiko. Apabila Ketua berhalangan hadir, maka Oversight Committee. If the Chairman is unable
rapat dipimpin oleh seorang anggota Komite to attend, the meeting is chaired by a Committee
yang dipilih oleh para anggota yang hadir. member selected by the attending members.
3. Kuorum rapat dinyatakan terpenuhi apabila 3. Quorum is met if more than 1/2 (half) of the Risk
dihadiri oleh lebih dari 1/2 (satu per dua) Oversight Committee members are present.
jumlah anggota Komite Pemantau Risiko.
4. Keputusan rapat diambil berdasarkan 4. Meeting decisions are made by consensus.
musyawarah mufakat. Apabila mufakat tidak If consensus cannot be reached, decisions
tercapai, keputusan ditetapkan berdasarkan are made by majority vote and are valid if
suara terbanyak dan dinyatakan sah apabila approved by more than 1/2 (half) of the active
disetujui oleh lebih dari 1/2 (satu per dua) Committee members.
jumlah anggota Komite yang aktif.
5. Setiap perbedaan pendapat (dissenting 5. Any dissenting opinions arising during
opinions) yang terjadi dalam rapat Komite wajib Committee meetings must be clearly recorded
dicantumkan secara jelas dalam risalah rapat, in the meeting minutes, along with the reasons
berikut alasan yang melatarbelakanginya. behind them.
Sepanjang tahun 2025, Komite Pemantau Risiko Throughout 2025, the Risk Oversight Committee
telah menyelenggarakan 12 (dua belas) kali rapat, held 12 (twelve) meetings, with full attendance
dengan tingkat kehadiran penuh dari Ketua dan by the Chairman and all members. Details of
seluruh anggota. Rincian kehadiran rapat Komite attendance at Risk Oversight Committee meetings
Pemantau Risiko disajikan dalam tabel berikut: are presented in the following table:
Nama Jumlah Rapat Jumlah Kehadiran Kehadiran (%)
Name Total Meeting Total Attendance Percentage (%)
Inkawan D.Jusi 12 12 100%
Johny Kandano 12 12 100%
Mahdan Ibrahim 12 12 100%
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Tata Kelola Perusahaan
Corporate Governance
Pelaksanaan Kegiatan Kerja Komite Implementation of the Risk Oversight
Pemantau Risiko Committee's Activities
Sepanjang tahun 2025, Komite Pemantau Risiko Throughout 2025, the Risk Oversight Committee
secara aktif melakukan pembahasan dan actively engaged in discussions that focused
diskusi yang berfokus pada penguatan fungsi on strengthening the Company’s risk oversight
pengawasan risiko Perseroan, dengan cakupan functions, with the following scope:
sebagai berikut:
1. Memantau perkembangan perekonomian 1. Monitoring developments in the global and
global, domestik, perbankan, perubahan domestic economies, the banking sector,
peraturan dan lingkungan usaha pada regulator y changes, and the business
umumnya dan mengevaluasi pengaruhnya environment in general, and evaluating
terhadap pengelolaan risiko bank/ Perseroan. their impact on the Bank’s/Company’s risk
management.
2. Melakukan review dan pembahasan terhadap 2. Reviewing and discussing the implementation
pelaksanaan fungsi manajemen risiko yang of risk management functions, including
meliputi antara lain laporan profil risiko dan risk profile reports and other reports related
laporan lainnya terkait dengan jenis risiko to specific risks, through Risk Oversight
melalui Rapat Komite Pemantau Risiko (KPR) Committee (KPR) meetings held at least once
yang dilakukan minimal 1 (satu) kali dalam 1 a month.
(satu) bulan.
3. Memberikan masukan terhadap mitigasi risiko 3. Providing input on risk mitigation measures to
yang harus dilakukan oleh Perseroan yang be implemented by the Company, which are
tidak terbatas kepada pemantauan atas 8 not limited to monitoring the 8 (eight) risks.
(delapan) risiko.
4. Mengevaluasi stress testing yang dilakukan 4. Evaluating the stress testing conducted by the
oleh Perseroan baik sebagai upaya monitoring Company, whether as part of the Company’s
Perseroan atau pun upaya Perseroan dalam monitoring efforts or its efforts to mitigate
memitigasi risiko yang muncul khususnya emerging risks, particularly regarding the
terhadap kredit , pasar, likuiditas dan Company’s credit, market, liquidity, and capital
permodalan Perseroan. risks.
5. Memberikan masukan atas upaya tindak 5. Providing input on the Company’s follow-up
lanjut Perseroan terhadap temuan-temuan actions regarding OJK findings related to risk
OJK terkait pengelolaan manajemen risiko. management.
6. Memantau dan mengevaluasi terhadap tugas 6. Monitoring and evaluating the tasks of the
Komite Manajemen Risiko dan unit Manajemen Risk Management Committee and the Risk
Risiko terkait penetapan dan pemantauan Management unit regarding the identification
risiko yang meliputi 8 (delapan) risiko. and monitoring of risks, which encompass 8
(eight) risk categories.
Program Pengembangan Kompetensi Risk Oversight Committee
Komite Pemantau Risiko Competency Development Program
D a l a m r a n g ka m e n d u k u n g e f e k t i v i t a s To support the effectiveness of the Risk Oversight
pelaksanaan tugas dan tanggung jawab Committee’s duties and responsibilities, the
Komite Pemantau Risiko, Perseroan memberikan Company provides members of the Risk Oversight
kesempatan kepada anggota Komite Pemantau Committee with opportunities to participate in
Risiko untuk mengikuti program pelatihan dan training and competency development programs.
pengembangan kompetensi. Program tersebut These programs are provided by both internal
diselenggarakan baik oleh internal Bank maupun Bank resources and relevant external parties.
oleh pihak eksternal yang relevan.
Adapun program pengembangan kompetensi The competency development programs
yang diikuti oleh anggota Komite Pemantau attended by members of the Risk Oversight
Risiko sepanjang tahun 2025 disajikan dalam Committee throughout 2025 are presented in
tabel berikut: the following table:
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 407
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Nama Program Pengembangan Kompetensi Penyelenggara Tanggal
Name Competency Development Program Organizer Date
Mahdan Ibrahim Refreshment Sertifikasi Manajemen Risiko Jenjang 7 Maisa Edukasi 2 Mei 2025
Risk Management Certification Refresher – Level 7 May 2, 2025
Inkawan D.Jusi Program pengembangan kompetensi dapat dilihat pada Bab Tinjauan Pendukung Bisnis
bagian Sumber Daya Manusia dalam Laporan Tahunan ini.
The competency development program can be seen in the Business Support Overview
chapter of the Human Resources section in this Annual Report.
Johny Kandano Program pengembangan kompetensi Johny Kandano dapat dilihat pada Bab Tata Kelola
Perusahaan bagian Komite Audit dalam Laporan Tahunan ini.
Johny Kandano’s competency development program can be seen in the Corporate
Governance Chapter of the Audit Committee section in this Annual Report.
Komite Nominasi dan Remunerasi Nomination and Remuneration
Committee
Komite Nominasi dan Remunerasi merupakan The Nomination and Remuneration Committee
komite yang dibentuk oleh dan bertanggung is a committee established by and responsible
jawab kepada Dewan Komisaris. Komite ini to the Board of Commissioners. This committee
berperan membantu Dewan Komisaris dalam assists the Board of Commissioners in carrying
melaksanakan tugas dan tanggung jawab terkait out its duties and responsibilities regarding the
pemberian rekomendasi mengenai nominasi dan provision of recommendations on the nomination
remunerasi anggota Dewan Komisaris, Direksi, and remuneration of members of the Board of
serta anggota komite di tingkat Dewan Komisaris. Commissioners, the Board of Directors, and
Selain itu, Komite juga memberikan rekomendasi members of committees under the Board of
atas kerangka remunerasi Pejabat Eksekutif dan Commissioners. In addition, the Committee also
pegawai secara keseluruhan, dengan tetap provides recommendations on the remuneration
mengacu pada prinsip-prinsip Good Corporate framework for Executive Officers and employees
Governance. as a whole, while adhering to the principles of
Good Corporate Governance.
Pedoman dan Tata Tertib (Charter) Nomination and Remuneration
Komite Nominasi dan Remunerasi Committee Charter
Komite Nominasi dan Remunerasi memiliki The Nomination and Remuneration Committee
Pedoman dan Tata Tertib (Charter) yang has a Charter that stipulates its composition,
mengatur antara lain komposisi, struktur, dan structure and membership, duties, responsibilities
keanggotaan, tugas, tanggung jawab dan and authority, meeting procedures, work
wewenang, mekanisme rapat, etika kerja, serta ethics, as well as terms of office. This Charter
masa jabatan. Pedoman tersebut ditinjau secara is reviewed periodically to ensure its alignment
berkala guna memastikan kesesuaiannya dengan with applicable regulations and the Company’s
ketentuan yang berlaku serta perkembangan business developments. The latest Charter was
kegiatan usaha Perseroan. Pedoman terakhir approved by the members of the Nomination and
disetujui oleh anggota Komite Nominasi dan Remuneration Committee in May 2024.
Remunerasi pada bulan Mei 2024.
Jumlah dan Komposisi Anggota Number and Composition of
Komite Nominasi dan Remunerasi Nomination and Remuneration
Committee Members
Komite Nominasi dan Remunerasi dipimpin The Nomination and Remuneration Committee
oleh 1 (satu) orang Komisaris Independen, serta is chaired by 1 (one) Independent Commissioner
memiliki 2 (dua) anggota yang terdiri dari seorang and consists of 2 (two) members, comprising
Komisaris dan seorang pejabat eksekutif yang one Commissioner and one executive officer
membawahi fungsi Sumber Daya Manusia. overseeing the Human Resources function.
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Tata Kelola Perusahaan
Corporate Governance
Sepanjang tahun 2025, susunan dan komposisi Throughout 2025, the composition of the
anggota Komite Nominasi dan Remunerasi Company’s Nomination and Remuneration
Perseroan mengalami beberapa perubahan, Commit tee under went several changes,
dengan rincian sebagai berikut: as detailed below:
Tanggal Efektif SK Sekretaris
Surat Keputusan Direksi Ketua Anggota
No Decree Effective Merangkap Anggota
Board of Directors Decree Chair Member
Date Member Secretary
1 SKEP/146A/SET/BNC/ 27 Agustus 2024 Inkawan D. Pramoda Dei Head of Human
VIII/2024 August 27, 2024 Jusi Sudarmo Resources
2 SKEP/005/SET/BNC/I/2025 10 Januari 2025 Inkawan D. Kreisna D. Head of Human
January 10, 2025 Jusi Gozali Resources
Dengan demikian, susunan dan komposisi Therefore, the structure and composition of
anggota Komite Nominasi dan Remunerasi the Company’s Nomination and Remuneration
Perseroan per 31 Desember 2025 adalah sebagai Committee as of December 31, 2025 are as follows:
berikut:
Nama Jabatan
Name Position
Inkawan D. Jusi Ketua Komite Nominasi dan Remunerasi
Chairman of the Nomination and Remuneration Committee
Kreisna D. Gozali Anggota
Member
Agustina Nidya Trimastuti R. D Sekretaris merangkap Anggota
Head of Human Resources Secretary and Member
Profil Komite Nominasi dan Nomination and Remuneration
Remunerasi Committee Profile
Inkawan D. Jusi
Ketua Komite Nominasi dan Remunerasi
Chairman of Nomination and Remuneration Committee
Profil lengkap Inkawan D. Jusi dapat dilihat pada Bab Profil Perusahaan bagian Dewan Komisaris dalam
Laporan Tahunan ini.
Inkawan D. Jusi’s complete profile can be found in the Company Profile Chapter, under the Board of
Commissioners section of this Annual Report.
Pramoda Dei Sudarmo
Anggota Komite Nominasi dan Remunerasi
Member of Nomination and Remuneration Committee
Profil lengkap Pramoda Dei Sudarmo dapat dilihat pada Bab Profil Perusahaan bagian Dewan Komisaris
dalam Laporan Tahunan ini.
Pramoda Dei Sudarmo’s complete profile can be found in the Company Profile Chapter, under the Board
of Commissioners section of this Annual Report.
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Kreisna Dewantara Gozali
Anggota Komite Nominasi dan Remunerasi
Member of Nomination and Remuneration Committee
Profil lengkap Kreisna Dewantara Gozali dapat dilihat pada Bab Profil Perusahaan bagian Dewan
Komisaris dalam Laporan Tahunan ini.
Kreisna Dewantara Gozali’s complete profile can be found in the Company Profile Chapter, under the
Board of Commissioners section of this Annual Report.
Agustina Nidya Trimastuti R. D
Head of Human Resources merangkap Sekretaris dan Anggota Komite Nominasi dan Remunerasi
Head of Human Resources concurrently Secretary and Member of Nomination and Remuneration Committee
WNI, usia 47 tahun, Kewarganegaraan Indonesia
Indonesian citizen, 47 years old, Indonesian Citizens
Riwayat Pendidikan/ 2021 Deakin University (Magister Commerce)
Sertifikasi 1996 Unika Atmajaya (Sarjana Psikologi)
Educational Background/ 2021 Deakin University (Master of Commerce)
Certification 1996 Unika Atmajaya (Bachelor of Psychology)
Riwayat Pekerjaan dan Bergabung di PT Bank Neo Commerce Tbk sejak 26 Agustus 2024 dengan lebih
Rangkap Jabatan dari 15 tahun pengalaman dalam bidang Sumber Daya Manusia, dan 11 tahun
Work Experience and Dual diantaranya di industri keuangan & perbankan. Sebelum bergabung di PT Bank Neo
Position Commerce, beliau memiliki pengalaman sebagai HR Compensation & Benefit di
British American Tobacco dan Assistant Manager Benefit & Administration, Manager
HR Talent Management, Manager HR RM di PT Bank Ekonomi Raharja dan SNC –
Lavalin, AVP HR BRCM (Business Support), VP HR BRCM (Business Support), VP HR
Performance & Reward di HSBC dan VP Human Resources di Cermati
She joined PT Bank Neo Commerce Tbk since August 26, 2024 with more than 15
years of experience in Human Resources, and 11 years of which in the financial &
banking industry. Before joining PT Bank Neo Commerce, she has experience as
HR Compensation & Benefit at British American Tobacco and Assistant Manager
Benefit & Administration, Manager HR Talent Management, Manager HR RM at PT
Bank Ekonomi Raharja and SNC Lavalin, AVP HR BRCM (Business Support), VP HR
BRCM (Business Support), VP HR Performance & Reward at HSBC and VP Human
Resources at Cermati.
Independensi Komite Nominasi dan Independency of the Nomination and
Remunerasi Remuneration Committee
Seluruh anggota Komite Nominasi dan Remunerasi All members of the Nomination and Remuneration
yang berasal dari pihak independen tidak memiliki Committee who are from independent parties
hubungan keuangan, kepengurusan, kepemilikan have no financial, managerial, shareholding, and/
saham, dan/atau hubungan keluarga dengan or family ties with the Board of Commissioners,
Dewan Komisaris, Direksi, dan/atau Pemegang the Board of Directors, and/or Controlling
Saham Pengendali, serta tidak memiliki hubungan Shareholders, nor do they have any other
lain dengan Bank yang dapat mempengaruhi relationship with the Bank that could affect their
kemampuan mereka untuk bertindak secara ability to act independently.
independen.
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Tata Kelola Perusahaan
Corporate Governance
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the
Nominasi dan Remunerasi Nomination and Remuneration
Committee
Terkait Kebijakan Remunerasi Regarding Remuneration Policy
Dalam pelaksanaan kebijakan remunerasi, tugas In implementing the remuneration policy, the
Komite Nominasi dan Remunerasi meliputi: duties of the Nomination and Remuneration
Committee include:
1. Membantu dan memberikan rekomendasi 1. Assisting and providing recommendations to
kepada Dewan Komisaris dalam melakukan the Board of Commissioners in evaluating and
evaluasi dan penetapan mengenai: determining:
a. Struktur, kebijakan, dan besaran remunerasi a. The structure, policies, and amount
bagi Dewan Komisaris dan Direksi untuk o f re m u n e ra ti o n fo r th e B o a rd o f
disampaikan kepada Rapat Umum Commissioners and the Board of Directors
Pemegang Saham (RUPS). to be submitted to the General Meeting of
Shareholders (GMS).
b. Struktur, kebijakan, dan besaran remunerasi b. The structure, policies, and amount of
bagi pejabat eksekutif dan pegawai secara remuneration for executive officers and
keseluruhan untuk disampaikan kepada employees as a whole to be submitted to
Direksi melalui Dewan Komisaris. the Board of Directors through the Board
of Commissioners.
2. Membantu Dewan Komisaris dalam melakukan 2. Assisting the Board of Commissioners in
penilaian kinerja serta kesesuaian antara assessing performance and the alignment
remunerasi yang diterima dengan kinerja between the remuneration received and the
masingmasing anggota Direksi dan/atau performance of each member of the Board of
Dewan Komisaris. Directors and/or the Board of Commissioners.
3. Dalam memberikan rekomendasi remunerasi, 3. In providing remuneration recommendations,
Ko m i t e N o m i n a s i d a n R e m u n e r a s i the Nomination and Remuneration Committee
memperhatikan faktor-faktor berikut: considers the following factors:
a. Kinerja keuangan Perseroan dan kecukupan a. The Company’s financial performance and
pemenuhan cadangan. the adequacy of reserves.
b. Prestasi kerja individu. b. Individual work performance.
c. Kewajaran remunerasi dibandingkan c. The appropriateness of remuneration
dengan peer group. compared to the peer group.
d. Keselarasan dengan sasaran dan strategi d. Alignment with the Company’s long-term
jangka panjang Perseroan. objectives and strategies.
e. Ke s e i m b a n g a n a n ta r a ko m p o n e n e. The balance between fixed and variable
remunerasi yang bersifat tetap dan remuneration components.
variabel.
f. Struktur, kebijakan, dan besaran remunerasi f. The structure, policies, and levels of
sebagaimana dimaksud diatas dievaluasi remuneration referred to above are
oleh Komite Nominasi dan Remunerasi evaluate d by the N omination and
sekurangkurangnya 1 (satu) kali dalam 1 Remuneration Committee at least once a
(satu) tahun. year.
Terkait Kebijakan Nominasi Regarding the Nomination Policy
Dalam pelaksanaan kebijakan nominasi, tugas In implementing the nomination policy, the duties
Komite Nominasi dan Remunerasi meliputi: of the Nomination and Remuneration Committee
include:
1. Menyusun kebijakan, sistem, dan prosedur 1. Formulating policies, systems, and procedures
pemilihan dan/atau penggantian anggota for the selection and/or replacement of
D e w a n Ko m i s a r i s d a n D i r e ks i u n t u k members of the Board of Commissioners and
disampaikan kepada RUPS. the Board of Directors to be submitted to the
General Meeting of Shareholders.
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2. Memberikan rekomendasi kepada Dewan 2. Providing recommendations to the Board of
Komisaris mengenai: Commissioners regarding:
a. Komposisi jabatan anggota Direksi dan a. The composition of positions on the Board of
Dewan Komisaris; Directors and the Board of Commissioners;
b. Kebijakan dan kriteria yang diperlukan b. Policies and criteria required in the
dalam proses nominasi; nomination process;
c. Kebijakan evaluasi kinerja bagi anggota c. Performance evaluation policies for
Direksi dan Dewan Komisaris. members of the Board of Directors and the
Board of Commissioners.
3. Membantu Dewan Komisaris dalam melakukan 3. Assisting the Board of Commissioners in
penilaian kinerja anggota Direksi dan/atau conducting performance evaluations of
Dewan Komisaris berdasarkan tolok ukur yang members of the Board of Directors and/or the
telah ditetapkan sebagai bahan evaluasi. Board of Commissioners based on established
benchmarks as evaluation criteria.
4. Menelaah dan mengusulkan calon yang 4. Reviewing and proposing candidates who
memenuhi persyaratan sebagai anggota meet the requirements as members of
Direksi dan/atau Dewan Komisaris untuk the Board of Directors and/or the Board of
disampaikan kepada RUPS. Commissioners to be submitted to the GMS.
5. Memberikan rekomendasi mengenai pihak 5. Providing recommendations regarding
independen yang akan ditetapkan sebagai: independent parties to be appointed as:
a. Anggota Komite Audit yang memiliki a. Members of the Audit Committee with
keahlian di bidang hukum/perbankan. expertise in law/banking.
b. Anggota Komite Pemantau Risiko, yang b. Members of the Risk Oversight Committee
memiliki keahlian di bidang keuangan dan with exp er tise in finance and risk
di bidang manajemen risiko. management.
Rapat Komite Nominasi dan Nomination and Remuneration
Remunerasi Committee Meetings
Pelaksanaan rapat Komite Nominasi dan The Nomination and Remuneration Committee
Remunerasi mengacu pada kebijakan sebagai holds meetings based on the following policies:
berikut:
1. Ko m i t e N o m i n a s i d a n R e m u n e r a s i 1. The Nomination and Remuneration Committee
menyelenggarakan rapat secara rutin paling holds regular meetings at least once every
sedikit 1 (satu) kali dalam jangka waktu 3 (tiga) three months. Additionally, meetings may
bulan. Selain itu, rapat dapat dilaksanakan be held at any time if deemed necessary to
sewaktu-waktu apabila dipandang perlu support the effective performance of duties.
untuk mendukung efektivitas pelaksanaan
tugas.
2. Setiap rapat Komite Nominasi dan Remunerasi 2. Each meeting of the Nomination and
dipimpin langsung oleh Ketua Komite. Remuneration Committee is chaired directly
by the Committee Chairman.
3. Rapat dinyatakan sah dan dapat dilaksanakan 3. A meeting is deemed valid and may be held if
apabila dihadiri oleh mayoritas anggota attended by a majority of Committee members,
Komite, termasuk paling sedikit 1 (satu) orang including at least 1 (one) Independent
Komisaris Independen serta 1 (satu) orang Commissioner and 1 (one) Executive Officer
Pejabat Eksekutif yang membawahi fungsi overseeing human resources functions or 1
sumber daya manusia atau 1 (satu) orang (one) representative of Bank Employees.
perwakilan Pegawai Bank.
4. Pengambilan keputusan dalam rapat Komite 4. Decision-making in Committee meetings
dilakukan berdasarkan prinsip musyawarah is based on the principle of deliberation to
untuk mufakat. Apabila mufakat tidak tercapai, reach consensus. If consensus is not reached,
keputusan ditetapkan melalui mekanisme decisions are made through a majority vote.
pemungutan suara dengan suara terbanyak.
5. Setiap perbedaan pendapat (dissenting 5. Any dissenting opinions arising during
opinions) yang muncul dalam rapat Komite Committee meetings must be clearly
wajib dicatat secara jelas dalam risalah rapat, recorded in the meeting minutes, including
termasuk penjelasan atas dasar dan alasan an explanation of the basis and reasons for
perbedaan pendapat tersebut. such dissenting opinions.
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Tata Kelola Perusahaan
Corporate Governance
Sepanjang tahun 2025, Komite Nominasi dan T h ro u g h o u t 2025 , t h e N o m i n a t i o n a n d
Remunerasi telah menyelenggarakan 8 (delapan) Remuneration Committee held 8 (eight) meetings.
kali rapat. Rincian tingkat kehadiran rapat Komite Details of the attendance rate at the Nomination
Nominasi dan Remunerasi disajikan pada tabel and Remuneration Committee meetings are
berikut: presented in the following table:
Nama Jumlah Rapat Jumlah Kehadiran Kehadiran (%)
Name Total Meeting Total Attendance Percentage (%)
Inkawan D. Jusi 8 8 100%
Kreisna Dewantara Gozali1) 8 8 100%
Agustina Nidya Trimastuti R. D 8 8 100%
Pramoda Dei Sudarmo2) - - -
1)
Anggota Komite Nominasi dan Remunerasi sejak 10 Januari 2025
2)
Anggota Komite Nominasi dan Remunerasi sampai dengan 10 Januari 2025
1)
Member of the Nomination and Remuneration since January 10, 2025
2)
Member of the Nomination and Remuneration until January 10, 2025
Pelaksanaan Kegiatan Kerja Komite Implementation of the Nomination
Nominasi dan Remunerasi and Remuneration Committee’s
Activities
Fokus pembahasan, kajian, serta diskusi yang The focus of the agenda, reviews, and discussions
dilakukan oleh Komite Nominasi dan Remunerasi conducted by the Nomination and Remuneration
sepanjang tahun 2025 mencakup beberapa Committee throughout 2025 covers the following
aspek utama sebagai berikut: key aspects:
1. Pencalonan Direktur Teknologi Sistem Informasi 1. Nomination of the Director of Information
System Technology
2. Pembahasan terkait penyesuaian remunerasi 2. Discussion regarding adjustments to the
Bank. Bank’s remuneration.
3. Proses nominasi Komite serta executive hiring. 3. The Committee’s nomination process and
executive hiring.
Program Pengembangan Kompetensi Nomination and Remuneration
Komite Nominasi dan Remunerasi Committee Competency
Development Program
Dalam rangka mendukung pelaksanaan For an optimal fulfillment of the Nomination
tugas dan tanggung jawab Komite Nominasi and Remuneration Committee’s duties and
dan Remunerasi secara optimal, Perseroan responsibilities, the Company provides all
memberikan kesempatan kepada seluruh Committee members with the opportunity to
anggota Komite untuk mengikuti berbagai participate in various training and competency
program pelatihan dan pengembangan development programs. These programs are held
kompetensi. Program tersebut diselenggarakan both internally by the Company and by relevant
baik oleh internal Perseroan maupun oleh external institutions.
lembaga eksternal yang relevan.
Adapun program pengembangan kompetensi The competency development programs
yang diikuti oleh Komite Nominasi dan Remunerasi attended by the Nomination and Remuneration
selama tahun 2025 adalah sebagai berikut: Committee during 2025 are as follows:
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 413
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Inkawan D. Jusi
Ketua Komite Nominasi dan Remunerasi
Chairman of Nomination and Remuneration Committee
Program pengembangan kompetensi dapat dilihat pada Bab Tinjauan Pendukung Bisnis bagian Sumber
Daya Manusia dalam Laporan Tahunan ini.
Inkawan D. Jusi’s complete profile can be found in the Company Profile Chapter, under the Board of
Commissioners section of this Annual Report.
Pramoda Dei Sudarmo
Anggota Komite Nominasi dan Remunerasi
Member of Nomination and Remuneration Committee
Program pengembangan kompetensi dapat dilihat pada Bab Tinjauan Pendukung Bisnis bagian Sumber
Daya Manusia dalam Laporan Tahunan ini.
Pramoda Dei Sudarmo’s complete profile can be found in the Company Profile Chapter, under the Board
of Commissioners section of this Annual Report.
Kreisna Dewantara Gozali
Anggota Komite Nominasi dan Remunerasi
Member of Nomination and Remuneration Committee
Program pengembangan kompetensi dapat dilihat pada Bab Tinjauan Pendukung Bisnis bagian Sumber
Daya Manusia dalam Laporan Tahunan ini.
Kreisna Dewantara Gozali’s complete profile can be found in the Company Profile Chapter, under the
Board of Commissioners section of this Annual Report.
Agustina Nidya
Trimastuti R. D
Head of Human Resources merangkap Sekretaris dan Anggota Komite Nominasi dan Remunerasi
Head of Human Resources, concurrently serves as Secretary and Member of the Nomination and
Remuneration Committee
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Tata Kelola Perusahaan
Corporate Governance
Program Pengembangan Kompetensi Penyelenggara Tanggal
Competency Development Program Organizer Date
Leadership communication BNC 35th anniversary Internal Bank 9 Januari 2025
January 9, 2025
Leadership Training Balance Score Card Offsite Meeting Internal Bank 31 Januari & 1
Februari 2025
January 31 &
February 1, 2025
Pembekalan Sertifikasi Manajemen Risiko Jenjang 5 Maisa Edukasi 12-13 Februari 2025
Level 5 Risk Management Certification Training February 12-13, 2025
Leadership communication Town Hall BNC 2025 Internal Bank 10 April 2025
April 10, 2025
Socialization ISMS Awareness based on ISO/IEC 27001:2022 Premysis Consulting 28 April 2025
April 28, 2025
Training mandatory: Business Continuity Plan (BCP) Internal Bank 12 Juni 2025
Batch 10 June 12, 2025
Pemantapan Sertifikasi Manajemen Risiko Jenjang 5 Maisa Edukasi 19 Juni 2025
Level 5 Risk Management Certification Refresher Course June 19, 2025
Ujian Sertifikasi Manajemen Risiko Jenjang 5 LSP LSPP 10 Juli 2025
Level 5 Risk Management Certification July 10, 2025
Training Mandatory: Cyber Security Awareness Batch 4 Internal Bank 22 Juli 2025
July 22, 2025
Leadership Training BNC Offsite Meeting 2H 2025 Internal Bank 7-8 Agustus 2025
August 7-8, 2025
Leadership Communication: BNC Townhall Internal Bank 20 Agustus 2025
August 20, 2025
Mandatory Training: APU PPT Batch 11 Internal Bank 26 Agustus 2025
August 26, 2025
Sosialisasi LinkedIn Learning 2025 LinkedIn Singapore 3 September 2025
Socialization of LinkedIn Learning 2025 September 3, 2025
AI Training & Workshop PT Kinarya Media Digital 1-2 Oktober 2025
(Digital Bank) October 1-2, 2025
Sosialisasi Neo Smart Internal Bank 16 Oktober 2025
Socialization of Neo Smart October 16, 2025
Mandatory Training: Anti Fraud Awareness Batch 2 Internal Bank 4 November 2025
November 4, 2025
Mandatory Training: Penerapan Risk Management Batch 3 Internal Bank 21 November 2025
November 21, 2025
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 415
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Organ Pendukung Direksi
Board of Directors Supporting Organs
Dalam menjalankan fungsi pengelolaan Perseroan, In carrying out the Company’s management
Direksi memiliki kewenangan untuk membentuk functions, the Board of Directors has the authority
organ pendukung yang bersifat struktural maupun to establish both structural and functional
fungsional guna menunjang pelaksanaan tugas supporting organs to assist in the implementation
dan tanggung jawab Direksi. of its duties and responsibilities.
Hingga akhir tahun pelaporan, Direksi telah As of the end of the reporting year, the Board of
membentuk organ pendukung yang bersifat Directors had established functional supporting
fungsional dalam bentuk komite, yaitu: organs, specifically the following committees:
1. Komite Manajemen Risiko (Risk Management 1. Risk Management Committee.
Committee).
2. Komite Kebijakan Perkreditan (Credit Policy 2. Credit Policy Committee.
Committee).
3. Komite Kredit (Credit Committee). 3. Credit Committee.
4. Komite Personalia (Komite HR/HR Committee). 4. Human Resources Committee (HR Committee).
5. Komite Aset dan Liabilitas (Asset & Liability 5. Asset and Liability Committee (ALCO).
Committee/ALCO).
6. Komite Pengarah Teknologi Informasi (IT 6. IT Steering Committee.
Steering Committee).
7. Komite Kredit Bermasalah (NonPerforming 7. Non-Performing Credit Committee.
Credit Committee).
8. Komite Produk (Product Committee). 8. Product Committee.
Selain itu, Direksi juga membentuk organ In addition, the Board of Directors also establishes
pendukung yang bersifat struktural, antara lain structural support units, such as the Corporate
Sekretaris Perusahaan, Satuan Kerja Audit Internal, Secretary, the Internal Audit Unit, and other
serta divisi lainnya sesuai kebutuhan organisasi. divisions as required by the organization.
Komite Manajemen Risiko
Risk Management Committee
Direksi membentuk Komite Manajemen Risiko The Board of Directors established the Risk
dengan tujuan untuk menetapkan, mengevaluasi Management Committee with the objective
pelaksanaan, serta menyempurnakan kebijakan of continuously establishing, evaluating the
dan metodologi pengelolaan risiko secara implementation of, and refining risk management
berkelanjutan. Pembentukan Komite ini sejalan policies and methodologies. The establishment
dengan dinamika dan perkembangan industri of this Committee aligns with the dynamics and
jasa keuangan, khususnya perbankan, serta untuk developments in the financial services industry,
memastikan pengelolaan risiko yang semakin particularly the banking sector, and aims to ensure
kompleks dapat dilakukan secara efektif dan that increasingly complex risk management can be
terintegrasi. conducted effectively and in an integrated manner.
Struktur Keanggotaan Komite Manajemen Risiko
Risk Management Committee Membership Structure
Jabatan Keterangan
No
Position Description
1 Direktur Kepatuhan Ketua dan Anggota
Compliance Director Chairman and Member
2 Direktur Utama Anggota
President Director Member
3 Direktur Bisnis Anggota
Business Director Member
4 Direktur IT Anggota
IT Director Member
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Tata Kelola Perusahaan
Corporate Governance
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the Risk
Manajemen Risiko Management Committee
1. Menyusun kebijakan Manajemen Risiko beserta 1. Developing Risk Management policies and
perubahannya, termasuk strategi Manajemen their amendments, including Risk Management
Risiko, tingkat Risiko yang diambil dan toleransi strategies, risk appetite and risk tolerance, the
Risiko, kerangka Manajemen Risiko, serta Risk Management framework, and contingency
rencana kontinjensi untuk mengantisipasi plans to anticipate abnormal conditions.
kondisi tidak normal.
2. Melakukan penyempurnaan proses Manajemen 2. Periodically and as needed, updating the
Risiko secara berkala maupun insidentil sebagai Risk Management process in response to
respons atas perubahan kondisi internal dan changes in the Bank’s internal and external
eksternal Bank yang berdampak terhadap conditions that impact capital adequacy, the
kecukupan permodalan, profil Risiko Bank, Bank’s risk profile, and the effectiveness of
serta efektivitas penerapan Manajemen Risiko Risk Management implementation based on
berdasarkan hasil evaluasi. evaluation results.
3. Menetapkan kebijakan dan/atau keputusan 3. Establishing policies and/or business decisions
bisnis yang bersifat menyimpang dari prosedur that deviate from normal procedures, including
normal, antara lain terkait ekspansi usaha yang those related to significant business expansion
signifikan melebihi rencana bisnis Bank atau exceeding the Bank’s business plan or the
pengambilan posisi maupun eksposur Risiko assumption of positions and risk exposures
yang melampaui batas yang telah ditetapkan. that exceed established limits.
4. Memberikan rekomendasi atas hasil penilaian 4. Providing recommendations based on the
sendiri (self-assessment) untuk keperluan results of self-assessments for the purpose
pelaporan profil risiko Bank. of reporting the Bank’s risk profile.
Komite Kebijakan Perkreditan (KKP)
Credit Policy Committee (CPC)
Komite Kebijakan Perkreditan, selanjutnya The Credit Policy Committee, hereinafter referred
disingkat KKP, merupakan komite yang dibentuk to as KKP, is a committee established by the Board
oleh Direksi dalam rangka pengelolaan kebijakan of Directors for the purpose of managing credit
perkreditan. KKP bertujuan untuk mendukung policy. The KKP aims to support sound credit
pelaksanaan pemberian kredit yang sehat, granting practices by prioritizing internal controls
dengan mengedepankan pengendalian internal from the initial stages of the credit process through
sejak tahap awal proses perkreditan hingga tahap to the monitoring phase, and by consistently
pemantauan, serta senantiasa berlandaskan adhering to the principle of prudence.
prinsip kehati-hatian.
Struktur Keanggotaan Komite Kebijakan Perkreditan
Membership Structure of the Credit Policy Committee
Jabatan Keterangan
No
Position Description
1 Direktur Utama Ketua
President Director Chairman
2 Direktur Bisnis Anggota Tetap
Business Director Permanent Member
3 Chief Credit Review Officer Anggota Tetap
Permanent Member
4 Head of Commercial Lending Anggota Tetap
Permanent Member
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Struktur Keanggotaan Komite Kebijakan Perkreditan
Membership Structure of the Credit Policy Committee
Jabatan Keterangan
No
Position Description
5 Head of Retail, Digital & SME Lending Anggota Tetap
Permanent Member
6 Head of Satuan Kerja Audit Intern Anggota Tetap
Permanent Member
7 Head of Compliance Anggota Tidak Tetap
Non Permanent Member
8 Head of Non Retail Credit Review Anggota Tidak Tetap
Non Permanent Member
9 Head of Retail Credit Review Anggota Tidak Tetap
Non Permanent Member
10 Head of Legal Anggota Tidak Tetap
Non Permanent Member
11 Head of Middle Office Anggota Tidak Tetap
Non Permanent Member
12 Head of Credit Administration Anggota Tidak Tetap
Non Permanent Member
13 Head of Risk Management Sekretaris
Secretary
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the
Kebijakan Perkreditan Credit Policy Committee
Tugas Komite Kebijakan Perkreditan meliputi The duties of the Credit Policy Committee are as
antara lain: follows:
1. Memberikan masukan kepada Direksi dalam 1. Providing input to the Board of Directors in the
penyusunan Kebijakan Perkreditan Bank (KPB), formulation of the Bank’s Credit Policy (KPB),
khususnya yang berkaitan dengan perumusan particularly regarding the formulation and
dan penerapan prinsip kehatihatian dalam application of the principle of prudence in
kegiatan perkreditan. credit activities.
2. Mengawasi penerapan KPB agar dapat 2. Overseeing the implementation of the KPB
dijalankan secara konsisten dan ber- to ensure its consistency and continuity, as
kesinambungan, serta merumuskan solusi atas well as formulating solutions to challenges or
kendala atau hambatan yang timbul dalam obstacles arising during its implementation.
implementasi KPB. Komite juga melakukan The Committee also conducts periodic reviews
kajian berkala terhadap KPB dan memberikan of the KPB and provides recommendations
rekomendasi kepada Direksi apabila diperlukan to the Board of Directors if adjustments or
penyesuaian atau penyempurnaan kebijakan. refinements to the policy are necessary.
3. M e n g u s u l k a n k e p a d a D i r e k s i t e r k a i t 3. Proposing to the Board of Directors regarding
keanggotaan Komite Kredit serta perubahan the membership of the Credit Committee and
keanggotaannya apabila diperlukan. changes to its membership when necessary.
4. Melakukan pemantauan dan evaluasi 4. Monitoring and evaluating:
terhadap:
a. Perkembangan dan kualitas portofolio a. The overall development and quality of the
kredit secara menyeluruh. credit portfolio.
b. Kesesuaian pelaksanaan kewenangan b. The appropriateness of the authority
dalam pengambilan keputusan kredit. exercised in credit decision-making.
c. Proses pemberian, perkembangan, serta c. The process of granting, the development,
kualitas kredit kepada pihak terkait dan and the quality of loans to related parties
debiturdebitur besar tertentu. and certain large borrowers.
d. Kepatuhan terhadap ketentuan Batas d. Compliance with the Maximum Credit Limit
Maksimum Pemberian Kredit (BMPK). (BPMK) provisions.
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Tata Kelola Perusahaan
Corporate Governance
e. Kepatuhan terhadap peraturan perundang- e. Compliance with laws, regulations, and
undangan dan ketentuan lainnya dalam other provisions in credit activities.
kegiatan perkreditan.
f. Penyelesaian kredit bermasalah sesuai f. Resolution of non-performing loans in
dengan ketentuan dalam KPB, termasuk accordance with the provisions of the
upaya Bank dalam memenuhi kecukupan KPB, including the Bank’s efforts to ensure
penyisihan penghapusan kredit. adequate loan loss provisions.
Tanggung Jawab Komite Kebijakan Perkreditan Responsibilities of the Credit Policy Committee
1. Menyampaikan laporan tertulis kepada Direksi 1. To submit a written report to the Board
dengan tembusan kepada Dewan Komisaris of Directors, with a copy to the Board of
paling sedikit 1 (satu) kali dalam 1 (satu) tahun, Commissioners, at least once a year, which
yang memuat: includes:
a. Hasil pengawasan atas penerapan dan a. The results of supervision over the
pelaksanaan KPB. implementation and execution of the Credit
Policy (KPB).
b. Hasil pemantauan dan evaluasi atas b. The results of monitoring and evaluation
pelaksanaan fungsi KKP sebagaimana of the performance of the Credit Policy
dimaksud di atas. Committee (KKP) functions as referred to
above.
2. Memberikan saran serta rekomendasi langkah- 2. To provide advice and recommendations for
langkah perbaikan kepada Direksi, dengan corrective actions to the Board of Directors,
tembusan kepada Dewan Komisaris, terkait with a copy to the Board of Commissioners, in
pelaksanaan tugas dan tanggung jawab KKP. relation to the implementation of the duties and
responsibilities of the Credit Policy Committee
(KKP).
Komite Kredit (KK)
Credit Committee (CC)
Komite Kredit merupakan komite yang dibentuk The Credit Committee is a committee established
oleh Direksi dengan mandat untuk melakukan by the Board of Directors with the mandate to
evaluasi dan/atau menetapkan keputusan kredit evaluate and/or make credit decisions regarding
atas jumlah serta jenis fasilitas kredit sesuai the amount and type of credit facilities in
kewenangan yang ditetapkan Direksi. Dalam accordance with the authority granted by the
menjalankan fungsinya, Komite Kredit senantiasa Board of Directors. In carrying out its functions,
mempertimbangkan pengembangan bisnis the Credit Committee consistently considers the
Bank dengan tetap menjunjung tinggi prinsip Bank’s business development while upholding the
kehatihatian serta menerapkan prinsip four eyes principle of prudence and consistently applying
principles secara konsisten. the four-eyes principle.
Struktur Keanggotaan Komite Kredit Credit Committee Membership
Structure
Keanggotaan Komite Kredit disesuaikan dengan The membership of the Credit Committee is
karakteristik produk, segmen, serta aktivitas tailored to the characteristics of the products,
perkreditan yang dijalankan, termasuk besaran segments, and credit activities conducted,
limit kredit yang diberikan. including the size of the credit limits granted.
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the
Kredit Credit Committee
Komite Kredit (KK) memiliki Tugas dan tanggung The Credit Committee (CC) has duties and
jawab yang paling sedikit namun tidak terbatas responsibilities which, at a minimum but not
atas hal-hal sebagai berikut: limited to, include the following:
1. Memberikan persetujuan atau menolak usulan 1. To approve or reject proposed credit facility
permohonan fasilitas kredit sesuai dengan applications in accordance with the authority
wewenang/ jenis kredit yang ditetapkan oleh limits and types of credit as determined by the
Direksi. Board of Directors.
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2. Melakukan koordinasi dengan Assets and 2. To coordinate with the Assets and Liabilities
Liabilities Committee (ALCO) dalam aspek Committee (ALCO) in relation to credit funding
pendanaan perkreditan. aspects.
3. Memastikan bahwa pelaksanaan pemberian 3. To ensure that the credit granting process is
kredit telah sesuai dengan Kebijakan dan implemented in accordance with the prevailing
Pedoman Perkreditan yang berlaku. Credit Policies and Guidelines.
4. Memastikan bahwa kredit diberikan sesuai 4. To ensure that credit is extended in compliance
dengan ketentuan yang berlaku dan sesuai with applicable regulations and in line with
dengan asas-asas perkreditan yang sehat. prudent banking principles.
5. Memastikan bahwa penggunaan wewenang 5. To ensure that the exercise of credit approval
memutus kredit telah memenuhi prinsip four- authority complies with the four-eyes principle.
eyes principle.
6. Melaksanakan tugas terutama dalam 6. To perform its duties, particularly in relation
kaitannya dengan pemberian persetujuan to credit approval, based on professional
kredit berdasarkan kemahiran profesionalnya competence in an honest, objective, prudent,
secara jujur, obyektif, cermat, konsekuen dan consequent and consistent.
konsisten.
7. Menolak permintaan dan atau pengaruh pihak- 7. To reject any requests and/or influence from
pihak yang berkepentingan dengan pemohon interested parties related to credit applicants
kredit untuk memberikan persetujuan kredit that aim to obtain credit approval merely as
yang hanya bersifat formalitas. a formality.
8. Menyadari dan memahami sepenuhnya 8. To fully understand and comply with the
ketentuan yang terdapat pada Undang- provisions of Law No. 4 of 2023 on Financial
undang No. 4 tahun 2003 tentang Sector Development and Strengthening,
Pengembangan dan Penguatan Sektor Chapter IV on Banking, Article 37E paragraphs
Keuangan, Bab IV Perbankan pasal 37E ayat (1), (2), (3), and (4), as well as Article 49
1, 2, 3 dan 4 serta pasal 49 ayat 1, 2, 3, 4 dan paragraphs (1), (2), (3), (4), and (5), and to
5 serta menjauhkan diri dari perbuatan- refrain from any actions as prohibited under
perbuatan sebagaimana disebutkan dalam those provisions.
pasal tersebut.
Komite Personalia
HR Committee
Direksi membentuk Komite Personalia (SDM) untuk The Board of Directors established the HR
melakukan peninjauan serta penyempurnaan Committee to continuously review and refine
kebijakan Sumber Daya Manusia secara HR policies to ensure their alignment with the
berkelanjutan agar selaras dengan rencana Bank's business plan. The review of HR policies is
bisnis Bank. Peninjauan kebijakan SDM ini juga also part of efforts to implement good corporate
merupakan bagian dari upaya penerapan Tata governance through control mechanisms
Kelola Perusahaan yang baik melalui mekanisme and the implementation of strategic policies,
pengendalian dan implementasi kebijakan strategis, including in the areas of Learning & Development,
termasuk di bidang Learning & Development, Compensation & Benefits, Talent Management,
Compensation & Benefit, Talent Management, serta and other strategic HR policies.
kebijakan strategis SDM lainnya.
Struktur Keanggotaan Membership Structure
Komite Personalia terdiri dari: The HR Committee consists of:
1. Direktur Utama 1. President Director
2. Direktur 2. Director
3. Direktur Kepatuhan 3. Compliance Director
4. Kepala Divisi HR 4. Head of HR Division
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Tata Kelola Perusahaan
Corporate Governance
Tugas dan Tanggung Jawab Duties and Responsibilities
HR Committee bertanggung jawab dalam The HR Committee is responsible for supporting
mendukung akuntabilitas tata kelola Perseroan, the accountability of the Company's governance,
dengan tugas dan tanggung jawab sebagai and has the following duties and responsibilities:
berikut:
1. Menetapkan arah strategis pengelolaan 1. Setting the strategic direction for human
sumber daya manusia. resource management.
2. Merumuskan serta menetapkan kebijakan 2. Formulating and establishing general policies
umum di bidang SDM. in the field of human resources.
3. Memantau, mengevaluasi, dan melaporkan 3. Monitoring, evaluating, and reporting on the
pelaksanaan programprogram SDM, termasuk implementation of HR programs, including but
namun tidak terbatas pada: not limited to:
a. Kebijakan umum ketenagakerjaan. a. General employment policies.
b. Kebijakan kompensasi dan manfaat b. Policy on employee compensation and
karyawan, termasuk kenaikan gaji, bonus, benefits, including salary increases, bonuses,
program retensi, serta manfaat lainnya. retention programs, and other benefits.
c. Sistem dan proses penilaian kinerja. c. Performance evaluation systems and
processes.
d. Manajemen talenta, mencakup identifikasi d. Talent management, including talent
talenta, perencanaan suksesi, dan program identification, succession planning, and
pengembangan talenta. talent development programs.
e. Kerangka kerja serta rencana program e. Frameworks and plans for employee
pelatihan dan pengembangan karyawan. training and development programs.
f. S t r u k t u r o r g a n i s a s i d a n j e n j a n g f. Organizational structure and rank hierarchy.
kepangkatan.
g. Pengembangan iklim kerja yang kondusif. g. Fostering a conducive work environment.
h. Penguatan dan pengembangan budaya h. Strengthening and developing corporate
perusahaan. culture.
i. P e n g e l o l a a n d a n p e n g e m b a n g a n i. Management and development of
hubungan antara karyawan dan relationship between employees and the
perusahaan. Company.
Komite Aset & Liabilitas (ALCO)
Asset & Liability Committee (ALCO)
Komite Aset & Liabilitas merupakan komite The Asset & Liability Committee is a committee
pendukung Direksi yang bertugas untuk that supports the Board of Directors in analyzing
menganalisis dan mengevaluasi pengelolaan aset and evaluating the management of the Bank's
dan liabilitas Bank, serta menetapkan keputusan assets and liabilities, as well as making strategic
strategis melalui perumusan kebijakan, strategi, decisions through the formulation of integrated
dan sasaran pengelolaan aset dan liabilitas policies, strategies, and objectives for asset and
secara terintegrasi. ALCO juga berperan dalam liability management. ALCO also plays a role in
mengurangi dan meminimalkan risiko perbankan, reducing and minimizing banking risks, particularly
khususnya Risiko Likuiditas, Risiko Suku Bunga, dan Liquidity Risk, Interest Rate Risk, and Foreign
Risiko Nilai Tukar. Exchange Risk.
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Struktur Keanggotaan Komite Aset & Membership Structure of the Asset
Liabilitas (ALCO) and Liabiliaty Committee (ALCO)
Jabatan Keterangan
No.
Position Description
Anggota Tetap
Permanent Member
1 Direktur Utama Ketua
President Director Chairman
2 Direktur Bisnis Wakil Ketua
Business Director Vice Chairman
3 Chief Financial Officer Anggota | Member
4 Head of Treasury Koordinator & Sekretaris ALCO
ALCO Coordinator and Secretary
5 Head of Funding & Business Network Anggota | Member
6 Head of Corporate Solution Anggota | Member
7 Head of Risk Management Anggota | Member
8 Head of Retail, Digital & SME Lending Anggota | Member
9 Head of Commercial Lending Anggota | Member
10 Head of Middle Office Anggota | Member
Observer
1 Compliance Director Observer
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the
Aset & Liabilitas (ALCO) Asset & Liability Committee (ALCO)
1. Menetapkan strategi pengelolaan aset dan 1. Establishing asset and liability management
liabilitas serta kebijakan tingkat suku bunga strategies and interest rate policies to achieve
guna mencapai tingkat pengembalian (return) an optimal return in line with the Bank’s risk
yang optimal sesuai dengan risk appetite Bank. appetite.
2. Melakukan analisis dan koordinasi 2. Analyzing and coordinating asset and liability
pengelolaan aset dan liabilitas dalam rangka management to optimize the Bank’s income.
mengoptimalkan pendapatan Bank.
3. Melakukan evaluasi terhadap kondisi dan 3. Evaluating current economic conditions and
proyeksi ekonomi terkini untuk mengantisipasi projections to anticipate their impact on the
dampaknya terhadap posisi aset dan liabilitas Bank’s asset and liability positions.
Bank.
4. Memastikan rasio likuiditas Bank tetap selaras 4. Ensuring that the Bank’s liquidity ratios remain
dengan kebijakan internal dan ketentuan in line with applicable internal policies and
eksternal yang berlaku. external regulations.
5. Melakukan penelaahan secara berkala atas 5. Conducting periodic reviews of Bank Neo
posisi likuiditas Bank Neo Commerce serta Commerce’s liquidity position and the
alokasi penempatan dana pada aset produktif allocation of funds to earning assets.
(earning assets).
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Tata Kelola Perusahaan
Corporate Governance
Komite Pengarah Teknologi Informasi (KPTI)
Information Technology Steering Committee (ITSC)
Komite Pengarah Teknologi Informasi dibentuk The IT Steering Committee was established by the
oleh Direksi dengan tujuan untuk memberikan Board of Directors to provide recommendations
rekomendasi kepada Direksi terkait penetapan to the Board regarding the formulation of the
Rencana Strategis Teknologi Informasi (RSTI), Information Technology Strategic Plan (RSTI) as
kebijakan dan prosedur pemanfaatan Teknologi well as policies and procedures for the utilization
Informasi, serta berbagai aspek strategis TI of information technology and other strategic IT
lainnya. aspects.
Penilaian kinerja Divisi dan Komite dilakukan Performance evaluations of the Division and
secara berkala, baik secara individu maupun Committee are conducted periodically, both
kolektif. Penilaian tersebut dilaksanakan melalui individually and collectively. These evaluations are
mekanisme self-assessment berdasarkan sistem carried out through a self-assessment mechanism
yang telah disepakati bersama. based on a mutually agreed-upon system.
Struktur Keanggotaan Membership Structure
Struktur keanggotaan Komite Pengarah Teknologi The membership structure of the IT Steering
Informasi disajikan pada: Committee is as follows:
Jabatan Keterangan
No.
Position Description
1. Direktur Teknologi Sistem Informasi Ketua & Anggota
Director of Information System Technology Chairman & Member
2. Direktur Utama Anggota | Member
President Director
3. Direktur Kepatuhan Anggota | Member
Director of Compliance
4. Direktur Bisnis Anggota | Member
Director of Business
5. Chief Technology Officer Anggota | Member
6. Chief Financial Officer Anggota | Member
7. Chief Operation Officer Anggota | Member
8. Chief Credit Review Anggota | Member
9. Head of IT Operation Anggota | Member
10. Head of IT Development Anggota | Member
11. Head of IT Security & Governance Sekretaris/Anggota | Secretary/Member
12. Head of Risk Management Anggota | Member
13. Head of Corporate Secretary Anggota | Member
14. Head of Human Resources Anggota | Member
15. Head of Kepatuhan Anggota | Member
16. Head of Legal Anggota | Member
17. Head of Commercial Lending Anggota | Member
18. Head of Retail, Digital & SME Lending Anggota | Member
19. Head of Corporate Solution Anggota | Member
20. Head of Treasury Anggota | Member
21. Head of Middle Office Anggota | Member
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Jabatan Keterangan
No.
Position Description
22. Head of Funding & Business Network Anggota | Member
23. Head of Data & Digital Product Anggota | Member
24. Head of Neo Business Anggota | Member
25. Head of Partnership & Strategic Alliances Anggota | Member
26. Head of Marketing Anggota | Member
27. Head of IT Governance Anggota | Member
28. Head of IT Security Anggota | Member
29. Head of System Analyst Anggota | Member
30. Head of Quality Assurance Anggota | Member
31. Head of AI & Data Engineering Anggota | Member
Tugas dan Tanggung Jawab Duties and Responsibilities
Wewenang dan tanggung jawab IT Steering The authority and responsibilities of the IT Steering
Committee dalam memberikan rekomendasi Committee in providing recommendations to the
kepada Direksi meliputi: Board of Directors include:
1. Rencana Strategis Teknologi Informasi (RSTI) 1. Information Technology Strategic Plan (RSTI)
yang selaras dengan rencana korporasi Bank, aligned with the Bank’s corporate plan,
termasuk IT Roadmap yang menggambarkan including an IT Roadmap that outlines the
kondisi saat ini dan kondisi yang ditargetkan current condition and the targeted future
di masa mendatang. condition.
2. Perumusan kebijakan, prosedur, Petunjuk 2. Formulation of Information Technology policies,
Pelaksanaan (Juklak), dan Petunjuk Teknis procedures, Implementation Guidelines
(Juknis) Teknologi Informasi. (Juklak), and Technical Guidelines (Juknis).
3. Kesesuaian antara rencana pengembangan 3. Alignment of Information Technology
Teknologi Informasi dengan RSTI yang telah development plans with the established RSTI.
ditetapkan.
4. Evaluasi efektivitas biaya Teknologi Informasi 4. Evaluation of the cost-effectiveness of
terhadap pencapaian manfaat yang Information Technology in achieving planned
direncanakan. benefits.
5. Pemantauan kinerja Teknologi Informasi 5. Monitoring of Information Technology
serta inisiatif peningkatan kinerja TI secara performance and initiatives for continuous IT
berkelanjutan. performance improvement.
6. Kecukupan serta alokasi sumber daya 6. Adequacy and allocation of required
Teknologi Informasi yang dibutuhkan. Information Technology resources.
7. Evaluasi manfaat yang diperoleh dari 7. Evaluation of the benefits derived from the
penerapan RSTI. implementation of the RSTI.
8. Identifikasi potensi kendala yang dapat timbul 8. Identification of potential obstacles that may
dalam implementasi RSTI. arise during the implementation of the RSTI.
9. Upaya penyelesaian berbagai permasalahan 9. Efforts to resolve various Information
Teknologi Informasi yang tidak dapat Technology issues that cannot be effectively,
diselesaikan secara efektif, efisien, dan tepat efficiently, and timely resolved by user units
waktu oleh satuan kerja pengguna maupun or IT providers.
penyelenggara TI.
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Tata Kelola Perusahaan
Corporate Governance
Komite Kredit Bermasalah
Non-Performing Loan Committee
Komite Kredit Bermasalah dibentuk oleh The Non-Performing Loan Committee was
Direksi sebagai bagian dari penerapan prinsip established by the Board of Directors as part
Good Corporate Governance dalam proses of the implementation of Good Corporate
pengambilan keputusan terkait penanganan Governance principles in the decision-making
kredit bermasalah. Komite ini berperan dalam process regarding the management of non-
melakukan evaluasi serta menetapkan langkah- performing loans. This committee is responsible
langkah strategis yang diperlukan dalam rangka for evaluating and determining the strategic
penyelesaian dan pemulihan kredit bermasalah measures necessary to resolve and recover non-
secara prudent dan terukur. performing loans prudently and measurably.
Struktur Keanggotaan Membership Structure
Jabatan Keterangan
No.
Position Description
1 Direktur Utama | President Director Ketua | Chairman
2 Direktur Bisnis | Business Director Anggota | Member
3 Chief Operation Officer Anggota | Member
4 Chief Financial Officer Anggota | Member
5 Chief Credit Review Officer Anggota | Member
6 Head of Special Asset Management Anggota | Member
Tugas dan Tanggung Jawab Komite Duties and Responsibilities of the
Kredit Bermasalah Non-Performing Loan Committee
Tugas Komite Kredit Bermasalah meliputi antara The duties of the Non-Performing Loan Committee
lain sebagai berikut: are as follows:
1. Melakukan restrukturisasi pinjaman sebagai 1. Restructuring loans as a credit recovery
upaya penyelamatan kredit. measure.
2. Menangani kredit bermasalah, termasuk 2. Handling non-performing loans, including
namun tidak terbatas pada penyelesaian but not limited to resolution through cash
melalui cash settlement, asset settlement/ settlement and asset settlement/AYDA.
AYDA.
3. Melakukan penjualan atau pengalihan kredit, 3. Conducting the sale or transfer of loans,
surat berharga, serta AYDA (asset disposal). securities, and AYDA (asset disposal).
4. Melaksanakan proses hapus buku dan hapus 4. Carrying out the write-off and debt cancellation
tagih sesuai ketentuan yang berlaku. processes in accordance with applicable
regulations.
5. Menerima dan menelaah pembaruan 5. Receiving and reviewing updated information
informasi terkait debitur yang ditangani oleh regarding debtors handled by the SAM
Fungsi SAM maupun debitur yang termasuk Function as well as debtors included in the
dalam program restrukturisasi kredit. loan restructuring program.
6. Memutuskan memo persetujuan lainnya, 6. Approving other approval memos, including
antara lain yang berkaitan dengan perubahan those related to changes in loan structure, loan
struktur pinjaman, jumlah pinjaman, jangka amount, term, terms & conditions, collateral,
waktu, terms & conditions, agunan/jaminan, pricing, and other relevant aspects.
pricing, serta aspek lain yang relevan.
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Ad apun tang gung ja wab Komite Kre dit The responsibilities of the Non-Performing Loan
Bermasalah adalah sebagai berikut: Committee are as follows:
1. Memastikan seluruh penanganan kredit 1. Ensuring that the management of all non-
bermasalah telah dilaksanakan sesuai dengan performing loans is carried out in accordance
kebijakan dan ketentuan yang berlaku. with applicable policies and regulations.
2. Melaksanakan tugas penanganan kredit 2. Carrying out the duties of non-performing
bermasalah berdasarkan kompetensi loan management based on professional
profesional secara jujur, objektif, cermat, competence in an honest, objective, careful,
konsekuen, dan konsisten. consistent, and thorough manner.
3. Menolak segala bentuk permintaan dan/atau 3. Rejecting any form of request and/or influence
pengaruh dari pihak-pihak yang memiliki from parties with a vested interest or that could
kepentingan atau berpotensi menimbulkan potentially create a conflict of interest regarding
konflik kepentingan terkait pengajuan proposal the submission of proposals for the approval
persetujuan penanganan kredit bermasalah. of non-performing loan management.
Komite Produk
Product Committee
Direksi Perseroan membentuk Komite Produk The Company’s Board of Directors established the
untuk mendukung efektivitas pengawasan serta Product Committee to support the effectiveness
pelaksanaan tugas dan tanggung jawab Direksi of oversight and the fulfillment of its duties and
yang berkaitan dengan pengembangan produk responsibilities related to the development of
dan layanan Bank, agar selaras dengan rencana the Bank’s products and services, to ensure their
strategis Perseroan. alignment with the Company’s strategic plan.
Struktur Keanggotaan
Membership Structure
Keterangan Jabatan
Description Position
Anggota tetap Presiden Direktur (Ketua)
Permanent Member President Director (Chairman)
Direktur Bisnis (Wakil Ketua)
Director of Business (Vice-Chairman)
Chief Financial Officer
Direktur Informasi Teknologi / Chief Technology Officer
Director of Information Technology / Chief Technology Officer
Chief Credit Review Officer
Anggota tidak tetap Direktur Kepatuhan
Temporary Member Director of Compliance
Chief Operation Officer
Kepala Divisi Risk Management
Head of Risk Management
Kepala Divisi Kepatuhan
Head of Compliance Division
Kepala Divisi Retail Credit Review
Head of Retail Credit Review Division
Sekretaris Kepala Divisi Data and Digital Product
Secretary Head of Data and Digital Product Division
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Tata Kelola Perusahaan
Corporate Governance
Tugas dan Tanggung Jawab Duties and Responsibilities
Wewenang dan tanggung jawab Komite Produk The Product Committee's authority and
(Product Committee) adalah sebagai berikut: responsibilities are as follows:
1. Memberikan masukan dan rekomendasi atas 1. Providing input and recommendations on
strategi pengembangan produk dan jasa yang the development strategy for BNC's products
dimiliki oleh BNC, serta bertanggung jawab and services, and being responsible for the
terhadap pelaksanaan produk dan jasa yang implementation of existing products and
ada. services.
2. Melakukan review dan menetapkan produk 2. Reviewing and approving products proposed
yang diajukan oleh business unit/pemilik by the Bank's business units or product owners
produk Bank untuk dijalankan. for implementation.
3. Mengkaji dan memutuskan keberlanjutan atau 3. Reviewing and making decisions regarding the
penghentian suatu produk berdasarkan hasil continuation or discontinuation of a product
evaluasi. based on evaluation results.
4. Meminta laporan hasil pengembangan atau 4. Requesting reports on product development
evaluasi produk dari fungsi bisnis terkait atau or evaluation results from relevant business
pemilik produk. functions or product owners.
5. Pemilik produk bertanggung jawab untuk 5. Product owners are responsible for providing
menyediakan informasi produk/layanan information on products/services to be
yang akan dikembangkan dan membuat developed and preparing documentation in
dokumentasi sesuai ketentuan atau yang accordance with regulations or as requested
diminta oleh anggota komite termasuk by committee members, including risk potential
assessment potensi risiko dan kepatuhan assessments and regulatory compliance.
terhadap regulasi.
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Sekretaris Perusahaan
Corporate Secretary
Sekretaris Perusahaan merupakan fungsi yang The Corporate Secretary is a function under the
berada di bawah Direksi dan memiliki peran Board of Directors that plays a strategic role in
strategis dalam menjaga hubungan antara maintaining relationships between the Company
Perseroan dengan para pemangku kepentingan and its stakeholders through the implementation
melalui pelaksanaan keterbukaan informasi. of information disclosure. The Corporate Secretary
Sekretaris Perusahaan juga berperan dalam also plays a role in ensuring that good corporate
memastikan penerapan tata kelola perusahaan governance is applied fairly, consistently, and
yang baik secara wajar, konsisten, dan transparan, transparently, including during the implementation
termasuk dalam pelaksanaan berbagai tindakan of various corporate actions.
aksi korporasi.
Selama periode 1 Januari 2025 hingga 3 Oktober During the period from January 1, 2025, to October
2025, fungsi Sekretaris Perusahaan dijalankan 3, 2025, the Corporate Secretary function was
oleh Agnes Fibri Triliana Dewi berdasarkan Surat performed by Agnes Fibri Triliana Dewi pursuant
Keputusan Direksi No. SKEP/184/SET/DIR/BYB/ to Board of Directors Decree No. SKEP/184/SET/DIR/
VIII/2020 dan SKEP/015/SET/BNC/III/2022. Pada BYB/VIII/2020 and SKEP/015/SET/BNC/III/2022. From
periode 4 Oktober 2025 hingga 28 Februari 2026, October 4, 2025, to February 28, 2026, the position
posisi Sekretaris Perusahaan dijabat oleh Erick of Corporate Secretary was held by Erick Sanjaya
Sanjaya Perkasa berdasarkan Surat Keputusan Perkasa pursuant to Board of Directors Decree
Direksi No. SKEP/126/SET/BNC/X/2025. Sejak 1 Maret No. SKEP/126/SET/BNC/X/2025. Starting March 1,
2026 Perseroan menunjuk Heru Sulistiadhi sebagai 2026, the Company appointed Heru Sulistiadhi as
Sekretaris Perusahaan melalui Surat Keputusan Corporate Secretary through Decree No. SKEP/018/
No. SKEP/018/SET/BNC/II/2026. SET/BNC/II/2026.
Profil Sekretaris Perusahaan Corporate Secretary Profile
Duties and Responsibilities
Erick Sanjaya Perkasa
Sekretaris Perusahaan
Corporate Secretary
WNI, usia 32 tahun, Kewarganegaraan Indonesia
Indonesian citizen, 32 years old, Indonesian Citizen
Riwayat Pendidikan/Sertifikasi • Master of Public Notary dari Universitas Pelita Harapan
• Sarjana Hukum dari Universitas International Batam
• Master of Public Notary dari Universitas Pelita Harapan
• Sarjana Hukum dari Universitas International Batam
Riwayat Pekerjaan • Head of Legal PT Bank Neo Commerce Tbk
Work Experience • Head of Legal Akulaku Group
• Senior Associate Budidjaja International Lawyers
• Associate Schinder Law Firm
• Head of Legal PT Bank Neo Commerce Tbk
• Head of Legal Akulaku Group
• Senior Associate Budidjaja International Lawyers
• Associate Schinder Law Firm
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi ataupun
Affiliated Relationship Pemegang Saham Pengendali.
Has no affilated relationshup with members of the Board of Commissioners, members of the
Board of Directors, or Controlling Shareholders.
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Tata Kelola Perusahaan
Corporate Governance
Heru Sulistiadhi
Sekretaris Perusahaan
Corporate Secretary
WNI, usia 51 tahun, Kewarganegaraan Indonesia
Indonesian citizen, 51 years old, Indonesian Citizen
Riwayat Pendidikan/Sertifikasi • Master of Management in Finance dari Universitas Gadjah Mada (2000)
• Master of Management in Finance dari Universitas Gadjah Mada (2000)
Riwayat Pekerjaan • Head of Corporate Secretary PT Bank Neo Commerce Tbk
Work Experience • Corporate Secretary Group Head PT Bank MNC Internasional Tbk
• Assistant Vice President Corporate Secretary di PT Bank DBS Indonesia
• Board Office Support Head & Corporate Secretary PT Bank Mega Tbk
• Head of Corporate Secretary PT Bank Neo Commerce Tbk
• Corporate Secretary Group Head PT Bank MNC Internasional Tbk
• Assistant Vice President Corporate Secretary di PT Bank DBS Indonesia
• Board Office Support Head & Corporate Secretary PT Bank Mega Tbk
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi ataupun
Affiliated Relationship pemegang saham pengendali.
Has no affiliation with members of the Board of Commissioners, members of the Board of
Directors or controlling shareholders.
Tugas dan Tanggung Jawab
Tugas dan tanggung jawab Sekretaris Perusahaan The duties and responsibilities of the Corporate
meliputi: Secretary are:
1. Mengikuti dan memantau perkembangan 1. Monitoring and following developments in
pasar modal, khususnya peraturan perundang- the capital market, particularly in relation to
undangan yang berlaku di bidang pasar applicable laws and regulations in the capital
modal. market sector.
2. Memberikan masukan kepada Direksi dan 2. Providing input to the Board of Directors and
Dewan Komisaris agar Perseroan senantiasa the Board of Commissioners to ensure the
mematuhi ketentuan peraturan perundang- Company consistently complies with laws and
undangan di bidang pasar modal. regulations in the capital market sector.
3. Mendukung Direksi dan Dewan Komisaris 3. Supporting the Board of Directors and the Board
dalam penerapan tata kelola perusahaan, of Commissioners in implementing corporate
antara lain terkait keterbukaan informasi, governance, particularly in relation to information
penyusunan laporan, penyelenggaraan RUPS, disclosure, report preparation, the organization
rapat Direksi dan/atau Dewan Komisaris, of GMS, Board of Directors and/or Board of
pelaksanaan program orientasi bagi Direksi Commissioners meetings, the implementation
dan/atau Dewan Komisaris, serta penyusunan of orientation programs for the Board of Directors
laporan tahunan. and/or Board of Commissioners, and the
preparation of annual reports.
4. Bertindak sebagai penghubung antara Bank 4. Acting as a liaison between the Bank and
dengan pemegang saham, Otoritas Jasa shareholders, the Financial Services Authority,
Keuangan, serta pemangku kepentingan and other stakeholders.
lainnya.
5. Menjaga kerahasiaan dokumen, data, dan 5. Maintaining the confidentiality of confidential
informasi yang bersifat rahasia, kecuali documents, data, and information, except
dalam rangka pemenuhan kewajiban sesuai when fulfilling obligations in accordance with
peraturan perundang-undangan. laws and regulations.
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6. Tidak mengambil keuntungan pribadi, baik 6. Not seeking personal gain, either directly or
secara langsung maupun tidak langsung, yang indirectly, that could harm the Bank.
dapat merugikan Bank.
7. Mengikuti pendidikan dan/atau pelatihan guna 7. Attending education and/or training to
meningkatkan pengetahuan dan pemahaman enhance knowledge and understanding in
dalam mendukung pelaksanaan tugas. performing duties.
8. Bertanggung jawab kepada Direksi, sehingga 8. Being accountable to the Board of Directors,
setiap informasi yang disampaikan kepada ensuring that all information disclosed to the
publik merupakan informasi resmi dari Bank. public is official information from the Bank.
9. Menyampaikan informasi kepada internal 9. Communicating information internally
Perseroan terkait setiap keputusan Direksi regarding every decision made by the Board
untuk kepentingan Perseroan. of Directors for the benefit of the Company.
Pelaksanaan Kegiatan Kerja Implementation of Corporate
Sekretaris Perusahaan Secretary Duties
Sepanjang tahun 2025, Sekretaris Perusahaan Throughout 2025, the Corporate Secretary has
telah melaksanakan tugas dan tanggung carried out their duties and responsibilities
jawabnya sesuai dengan ketentuan yang berlaku. in accordance with applicable regulations.
Secara khusus, Sekretaris Perusahaan memastikan Specifically, the Corporate Secretary ensures
terpenuhinya aspek keterbukaan informasi compliance with information disclosure
sebagai bagian dari kewajiban regulasi Perseroan. requirements as part of the Company’s regulatory
Selain itu, Sekretaris Perusahaan juga membina obligations. Additionally, the Corporate Secretary
hubungan yang baik dengan para pemangku fosters good relationships with stakeholders,
kepentingan, termasuk pemegang saham, including shareholders, customers, regulators,
nasabah, regulator, media, dan masyarakat the media, and the general public.
umum.
Adapun kegiatan yang telah dilaksanakan selama The following are some of the activities carried
tahun 2025 antara lain sebagai berikut: out during 2025:
1. Secara aktif mengikuti perkembangan 1. Actively monitoring regulatory developments,
peraturan, khususnya di bidang pasar modal, particularly in the capital market sector,
antara lain melalui partisipasi dalam program including through participation in training
pelatihan yang diselenggarakan oleh BEI, OJK, programs organized by the IDX, OJK,
asosiasi, dan lembaga terkait lainnya. associations, and other relevant institutions.
2. Melaksanakan penerapan tata kelola 2. Implementing corporate governance practices,
perusahaan, antara lain melalui: including through:
a. Penyelenggaraan RUPST dan RUPSLB pada a. The organization of the AGMS and EGMS
tanggal 27 Mei 2025, RUPSLB pada tanggal on May 27, 2025, the EGMS on June 16,
16 Juni 2025 dan RUPSLB pada tanggal 16 2025, and the EGMS on October 16, 2025,
Oktober 2025 sesuai dengan POJK No. 15/ in accordance with OJK Regulation No. 15/
POJK.04/2020 dan ketentuan yang berlaku. POJK.04/2020 and applicable regulations.
b. Pelaksanaan keterbukaan informasi kepada b. Ensuring transparency of information to
stakeholders sesuai ketentuan yang berlaku, stakeholders in accordance with applicable
termasuk pembaruan informasi pada situs regulations, including updating information
web Perseroan. on the Company’s website.
c. P e n y e l e n g g a r a a n , k e h a d i r a n , d a n c. Organizing, attending, and documenting
pendokumentasian Rapat Direksi, Rapat Board of Directors meetings, Board of
Dewan Komisaris, serta rapat Komite- Commissioners meetings, and meetings
komite di bawah Dewan Komisaris. of committees under the Board of
Commissioners.
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Tata Kelola Perusahaan
Corporate Governance
d. Penyampaian laporan berkala dan laporan d. Submitting periodic and ad hoc reports to
insidentil kepada regulator dan pemangku regulators and stakeholders in a transparent
kepentingan secara transparan. manner.
3. Menyelenggarakan Paparan Publik pada 3. Conducting a Public Presentation on December
16 Desember 2025 sebagai pemenuhan 16, 2025, to fulfill the obligation to provide
kewajiban penyampaian informasi kepada information to the public in accordance
publik sesuai ketentuan Bursa Efek Indonesia. with the regulations of the Indonesia Stock
Exchange.
4. Memberikan layanan atas setiap permintaan 4. Providing services in response to any
informasi dari pemegang saham terkait kondisi information requests from shareholders
Perseroan. regarding the Company’s condition.
5. Menyusun dan mengelola dokumentasi dalam 5. Preparing and managing documentation for
proses Fit and Proper Test bagi calon Direksi the Fit and Proper Test process for candidates
Perseroan. for the Company’s Board of Directors.
6. Membangun serta memelihara hubungan yang 6. Building and maintaining good relations with
baik dengan media, termasuk penyediaan the media, including providing accurate and
informasi yang akurat dan relevan. relevant information.
7. Menyelenggarakan kegiatan Corporate Social 7. Conducting Corporate Social Responsibility
Responsibility (CSR). (CSR) activities.
Program Pengembangan Kompetensi Corporate Secretary Competency
Sekretaris Perusahaan Development Program
Pelaksanaan program pengembangan The competency development program for the
kompetensi bagi Sekretaris Perusahaan Corporate Secretary is part of the Company’s
merupakan bagian dari komitmen Perseroan commitment to ensuring the availability of
dalam memastikan tersedianya kapabilitas yang adequate capabilities to support the strategic role
memadai untuk mendukung peran strategis of the Corporate Secretary function. Information
fungsi Sekretaris Perusahaan. Informasi terkait regarding this development program is presented
program pengembangan tersebut disajikan in greater detail in the Business Support Overview
secara lebih rinci pada Bab Tinjauan Pendukung chapter, specifically in the Human Resources
Bisnis, khususnya pada bagian Sumber Daya section, of this Annual Report.
Manusia, dalam Laporan Tahunan ini.
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Satuan Kerja Audit Intern (SKAI)
Internal Audit Unit (SKAI)
Satuan Kerja Audit Intern (SKAI) dibentuk untuk The Internal Audit Unit (SKAI) was established to
memperkuat dan menjaga keberlanjutan strengthen and ensure the Bank’s sustainability
Bank melalui penyediaan jasa assurance dan by providing risk-based assurance and consulting
konsultasi yang berbasis risiko serta dilaksanakan services through independent and objective
secara independen dan objektif. SKAI berperan audits. SKAI serves as a strategic partner to
sebagai mitra strategis manajemen dalam management in supporting the achievement of
mendukung pencapaian tujuan Perseroan the Company’s objectives while promoting good
sekaligus mendorong terwujudnya tata kelola corporate governance.
perusahaan yang baik.
Sebagai lini ketiga dalam Three Lines Model, As the third line in the Three Lines Model, SKAI
SKAI secara konsisten menjalin komunikasi consistently maintains communication and
dan kolaborasi dengan fungsi lini lainnya. collaboration with other functional lines. This
Sinergi ini dilakukan secara berkelanjutan guna synergy is pursued continuously to create and
menciptakan dan menjaga nilai tambah yang maintain value aligned with the interests of
selaras dengan kepentingan para pemangku stakeholders, through the effective execution of
kepentingan, melalui pelaksanaan fungsi assurance and consulting functions.
assurance dan konsultasi yang efektif.
Pelaksanaan fungsi assurance dilakukan melalui The assurance function is carried out through
audit berbasis risiko (Risk Based Audit), sementara risk-based audits, while the consulting function is
fungsi konsultasi dilaksanakan baik secara formal performed both formally and informally, including
maupun informal, termasuk melalui penugasan through special assignments at management’s
khusus berdasarkan permintaan manajemen. request. To support the effectiveness of these tasks,
Dalam mendukung efektivitas pelaksanaan tugas SKAI continuously refines its audit methodologies
tersebut, SKAI terus melakukan penyempurnaan and expands the use of technology to align with the
metodologi audit serta mengembangkan dynamics and complexity of the business. These
pemanfaatan teknologi agar selaras dengan efforts are aimed at promoting improvements in
dinamika dan kompleksitas bisnis. Upaya ini governance quality, risk management, as well
ditujukan untuk mendorong peningkatan kualitas as the adequacy and effectiveness of internal
tata kelola, pengelolaan risiko, serta kecukupan control systems.
dan efektivitas sistem pengendalian internal.
Piagam Audit Intern Internal Audit Charter
SKAI berpedoman pada Piagam Audit Intern SKAI is guided by the Internal Audit Charter, which
yang ditinjau dan diperbarui secara berkala is reviewed and updated periodically to ensure
guna memastikan kesesuaiannya dengan its alignment with regulatory developments and
perkembangan regulasi dan praktik terbaik. best practices. The Internal Audit Charter was
Piagam Audit Intern disahkan oleh Direksi dan ratified by the Board of Directors and the Board
Dewan Komisaris, dengan pembaruan terakhir of Commissioners, with the latest update dated
dilakukan pada tanggal 18 Desember 2025. December 18, 2025.
Penyusunan Piagam Audit Intern mengacu pada The Internal Audit Charter was drafted in
POJK No. 1/POJK.03/2019 tentang Penerapan accordance with POJK No. 1/POJK.03/2019
Fungsi Audit Intern pada Bank Umum serta Global regarding the Implementation of the Internal
Internal Audit Standards, sebagai landasan Audit Function in Commercial Banks and the
pelaksanaan fungsi Audit Intern yang independen Global Internal Audit Standards, serving as the
dan profesional. foundation for the independent and professional
execution of the Internal Audit function.
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Kedudukan dan Struktur SKAI Position and Structure of SKAI
SKAI bertanggung jawab langsung kepada SKAI reports directly to the President Director and
Direktur Utama dan memiliki akses komunikasi maintains direct communication with the Board
langsung dengan Dewan Komisaris melalui of Commissioners through the Audit Committee.
Komite Audit. Dalam mendukung strategi dan To support the Company’s business strategy
arah bisnis Perseroan, struktur organisasi SKAI and direction, SKAI’s organizational structure
terdiri atas 3 (tiga) departemen, yaitu General consists of 3 (three) departments: the General
Audit Department, IT Audit Department, dan Audit Department, the IT Audit Department, and
Project & Audit Methodology Department. the Project & Audit Methodology Department.
Seluruh departemen tersebut berada di bawah All of these departments are under the leadership
kepemimpinan Kepala Satuan Kerja Audit Intern of the Head of the Internal Audit Unit and are
dan disusun untuk memastikan cakupan audit organized to ensure comprehensive audit
yang komprehensif serta responsif terhadap coverage and responsiveness to the Company’s
kebutuhan bisnis Perseroan. business needs.
President Director Audit Committee
Head of Satuan Kerja
Audit Intern
Head of Project &
Head of General Audit Head of IT Audit
Methodology Audit
Audit Data IT Audit Advisory &
General Audit
Analytic QA & Project Audit IT Audit Specialist Cyber Security
Specialist
Specialist Specialist
Profil Kepala SKAI Head of SKAI Profile
Perseroan telah menunjuk M. Syafril Maulana M. The Company has appointed M. Syafril Maulana M.
sebagai Kepala Satuan Kerja Audit Intern sejak as the Head of the Internal Audit Unit since April 3,
tanggal 3 April 2023 berdasarkan Surat Keputusan 2023 based on Decree Number SKEP/296/HR/BNC/
Nomor SKEP/296/HR/BNC/IV/2023 tanggal 3 April IV/2023 dated April 3, 2023. The appointment has
2023. Pengangkatan tersebut telah dilaporkan been reported to the Financial Services Authority
kepada Otoritas Jasa Keuangan (OJK) melalui (OJK) through Letter No. 093/SET/DIR/BNC/IV/2023
Surat No. 093/SET/DIR/BNC/IV/2023 tanggal 4 April dated April 4, 2023.
2023.
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M. Syafril Maulana M.
Head of SKAI
Head of SKAI
WNI, usia 44 tahun, Kewarganegaraan Indonesia
Indonesian citizen, 44 years old, Indonesian Citizen
Riwayat Pendidikan/Sertifikasi • Indonesia Internal Audit Practitioner (IIAP) Institute of Internal Auditor (2024)
Educational Background/ • Master’s Degree in Business Administration (MBA) – School of Business Management
Certification ITB (2009)
• Bachelor’s Degree in Economics – Universitas Padjadjaran (2004)
• Indonesia Internal Audit Practitioner (IIAP) Institute of Internal Auditor (2024)
• Master’s Degree in Business Administration (MBA) – School of Business Management
ITB (2009)
• Bachelor’s Degree in Economics – Universitas Padjadjaran (2004)
Riwayat Pekerjaan • Head of Internal Audit OY! (2021 – 2023)
Work Experience • Head of Credit Fraud Risk PT Bank DBS Indonesia (2016 – 2021)
• Head of Fraud Investigation & Monitoring PT Bank CIMB Niaga (2012 – 2016)
• NonLending Fraud Manager Standard Chartered Bank (2011 – 2012)
• Quality Control & Process Monitoring HSBC Indonesia (2007 – 2011)
• Internal Auditor PT Bank Rakyat Indonesia (2004 – 2007)
• Head of Internal Audit OY! (2021 – 2023)
• Head of Credit Fraud Risk PT Bank DBS Indonesia (2016 – 2021)
• Head of Fraud Investigation & Monitoring PT Bank CIMB Niaga (2012 – 2016)
• NonLending Fraud Manager Standard Chartered Bank (2011 – 2012)
• Quality Control & Process Monitoring HSBC Indonesia (2007 – 2011)
• Internal Auditor PT Bank Rakyat Indonesia (2004 – 2007)
Jabatan Lainnya Tidak Ada
Other positions None
Dasar Hukum Pengangkatan Surat Keputusan Nomor SKEP/296/HR/BNC/IV/2023 tanggal 3 April 2023.
Legal Basis for Appointment Decision Letter Number SKEP/296/HR/BNC/IV/2023 dated April 3, 2023.
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi
Affiliate relationship ataupun pemegang saham pengendali.
No affiliation with other members of the Board of Commissioners, members of the Board of
Directors or controlling shareholders.
Periode Jabatan 3 April 2023 sampai dengan sekarang
Term of Office April 3, 2023 until now
Sepanjang tahun 2025, Kepala SKAI secara aktif Throughout 2025, the Head of SKAI actively
mengikuti berbagai program pengembangan participated in various competency development
kompetensi guna memperkuat efektivitas programs to enhance the effectiveness of his
pelaksanaan tugas dan tanggung jawabnya. duties and responsibilities. Details of the training
Rincian pelatihan yang diikuti diungkapkan pada attended are outlined in Chapter 4 on Business
Bab 4 mengenai Tinjauan Pendukung Bisnis. Support Overview.
Tugas dan Tanggung Jawab SKAI Duties and Responsibilities of SKAI
Dalam menjalankan fungsinya, SKAI memiliki In carrying out its functions, SKAI has the following
tugas dan tanggung jawab sebagai berikut: duties and responsibilities:
1. Membantu tugas Direktur Utama dan Dewan 1. Assisting the President Director and the Board
Komisaris dalam melakukan pengawasan of Commissioners in performing oversight by
dengan cara menjabarkan secara operasional elaborating on the operational aspects of
baik perencanaan, pelaksanaan, maupun planning, implementation, and monitoring of
pemantauan hasil audit. audit results.
2. Menyusun dan mengkaji Piagam Audit Intern 2. Periodically drafting and reviewing the Internal
secara periodik. Audit Charter.
3. Membuat analisis dan penilaian di bidang 3. Analyzing and assessing financial, accounting,
keuangan, akuntansi, operasional dan kegiatan operational, and other activities through audits.
lain melalui audit.
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4. Mengidentifikasi segala kemungkinan untuk 4. Identifying all opportunities to improve and
memperbaiki dan meningkatkan efisiensi enhance the efficiency of resource and fund
penggunaan sumber daya dan dana. utilization.
5. Memberikan saran perbaikan dan informasi 5. Providing objective recommendations for
yang objektif tentang kegiatan yang diperiksa improvement and information regarding the
pada semua tingkatan manajemen. activities examined at all management levels.
6. Menyusun dan menjalankan rencana audit 6. Preparing and implementing audit plans, as
serta melaporkan dan memantau hasil audit well as reporting and monitoring audit results
kepada Direktur Utama dan Dewan Komisaris to the President Director and the Board of
melalui Komite Audit. Commissioners through the Audit Committee.
7. Memastikan pelaksanaan SKAI sesuai dengan 7. Ensuring the implementation of the Internal
Global Internal Audit Standards (GIAS). Audit Committee (SKAI) is in accordance with
the Global Internal Audit Standards (GIAS).
8. Memilih sumber daya manusia yang kompeten 8. Selecting competent human resources in
sesuai dengan kebutuhan dalam pelaksanaan accordance with the needs for the performance
tugas SKAI. of the SKAI’s duties.
9. Memastikan anggota SKAI mengikuti 9. Ensuring SKAI members participate in
pengembangan profesional berkelanjutan continuous professional development
serta pelatihan lain sesuai dengan and other training in line with the evolving
perkembangan kompleksitas dan kegiatan complexity and business activities of the Bank.
usaha Bank.
10. Memastikan dalam hal terdapat penggunaan 10. In the use of external parties for Internal Audit,
jasa pihak ekstern untuk aktivitas Audit Intern: ensure that:
a. Terselenggara transfer pengetahuan a. Knowledge transfer occurs between
antara pihak ekstern kepada anggota SKAI the external party and SKAI members,
mempertimbangkan penggunaan jasa ahli considering that the use of external experts
pihak ekstern bersifat sementara. is temporary.
b. Penggunaan jasa pihak ekstern tidak b. The use of external parties does not affect
memengaruhi independensi dan the independency and objectivity of the
objektivitas fungsi SKAI. SKAI function.
c. Pihak ekstern mematuhi Piagam Audit Intern c. c. External parties comply with the Bank’s
Bank. Internal Audit Charter.
11. Bekerja sama dengan seluruh unit kerja 11. Collaborating with all business units, particularly
terutama dengan fungsi yang melakukan with functions performing other controls
pengendalian lain seperti Manajemen such as Risk Management, Compliance, and
Risiko, Kepatuhan dan lainnya dengan others, prioritizing the effectiveness of control
mengedepankan efektivitas fungsi functions.
pengendalian.
12. Melakukan komunikasi dengan OJK paling 12. Communicating with the OJK at least
sedikit sekali dalam 1 (satu) tahun serta once a year and prepare and submit the
membuat dan melaporkan Laporan Implementation Report and Key Findings of
Pelaksanaan dan Pokok-Pokok Hasil Audit the Internal Audit to the OJK.
Intern ke OJK.
Kewenangan SKAI Authority of SKAI
Dalam menjalankan tugas dan fungsinya, SKAI In carrying out its duties and functions, SKAI has
memiliki kewenangan sebagai berikut: the following authority:
1. Memiliki akses secara penuh dan tidak terbatas 1. Have full and unrestricted access to all relevant
terhadap seluruh informasi yang relevan information regarding the Bank related to the
tentang Bank terkait dengan tugas dan fungsi duties and functions of SKAI.
SKAI.
2. Menentukan strategi, ruang lingkup, metode 2. Determine audit strategies, scope, methods,
dan frekuensi audit secara independen. and frequency independently.
3. Melakukan komunikasi secara langsung 3. Communicate directly with the Board of
dengan Direksi, Dewan Komisaris dan Komite Directors, the Board of Commissioners, and
Audit. the Audit Committee.
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4. Menyelenggarakan rapat secara berkala dan 4. Hold regular and ad hoc meetings with the
insidentil dengan Direksi, Dewan Komisaris, Board of Directors, the Board of Commissioners,
dan Komite Audit. and the Audit Committee.
5. Melakukan koordinasi kegiatan dengan auditor 5. Coordinate activities with external auditors.
ekstern.
6. Mengikuti rapat yang bersifat strategis tanpa 6. Attend strategic meetings without voting rights.
memiliki hak suara.
7. Mendapatkan informasi terkini terkait 7. Receive up-to-date information regarding
perkembangan yang terjadi di Bank melalui developments at the Bank through strategic
rapat strategis. meetings.
8. Melakukan penugasan audit investigasi 8. Conduct investigative audit assignments without
tanpa perlu mengkomunikasikan penugasan needing to communicate such assignments to
tersebut kepada pihak-pihak lainnya di Bank. other parties within the Bank. Communication is
Komunikasi hanya dilakukan dengan Direktur limited to the President Director and the Board of
Utama dan Dewan Komisaris melalui Komite Commissioners through the Audit Committee.
Audit.
9. Jika diperlukan, Audit Intern dapat meminta 9. If necessary, Internal Audit may seek the
pendapat dari tenaga ahli (profesional) dari opinion of experts (professionals) from within or
dalam maupun luar Bank sesuai ketentuan outside the Bank in accordance with applicable
pengadaan barang dan jasa yang berlaku. procurement regulations.
Kode Etik Auditor Auditor Code of Conduct
Auditor Internal diwajibkan untuk menjunjung Internal Auditors are required to uphold
tinggi profesionalisme dan mematuhi kode etik professionalism and adhere to the code of conduct
dalam setiap pelaksanaan tugas dan tanggung in performing their duties and responsibilities.
jawabnya. Kode etik tersebut mencakup: The code of conduct includes:
1. Mendemonstrasikan Integritas 1. Demonstrating Integrity
Integritas adalah perilaku yang mencerminkan Integrity is behavior that reflects compliance
kepatuhan terhadap prinsip moral dan etika, with moral and ethical principles, including
termasuk mendemonstrasikan kejujuran dan demonstrating honesty and the courage to
keberanian untuk bertindak berdasarkan fakta act based on relevant facts, even when facing
yang relevan, bahkan ketika menghadapi pressure to do otherwise, or when doing so
tekanan untuk melakukan sebaliknya, atau may result in potential adverse consequences
ketika hal tersebut dapat menimbulkan potensi for oneself or the organization. Integrity is
konsekuensi yang merugikan pribadi atau demonstrated through the following:
organisasi. Integritas didemonstrasikan yang
mencakup:
a. Kejujuran dan keberanian profesional. a. Professional honesty and courage.
b. Ekspektasi etika organisasi. b. Organizational ethical expectations.
c. Perilaku taat hukum dan etis. c. Law-abiding and ethical behavior.
2. Mempertahankan Objektivitas 2. Maintaining Objectivity
Objektivitas adalah sikap mental tidak Objectivity is an impartial mental attitude that
memihak yang memungkinkan auditor intern enables internal auditors to make professional
membuat penilaian profesional, memenuhi judgments, fulfill their responsibilities, and
tanggung jawabnya dan mencapai tujuan achieve the objectives of the internal audit
Audit Intern tanpa kompromi. Cakupan without compromise. The scope of objectivity
objektivitas adalah sebagai berikut: is as follows:
a. Objektivitas individu. a. Individual objectivity.
b. Menjaga objektivitas. b. Maintaining objectivity.
c. Mengungkapkan pelemahan terhadap c. Disclosing impairments to objectivity.
objektivitas.
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3. Mendemonstrasikan Kompetensi 3. Demonstrating Competence
Mendemonstrasikan kompetensi memerlukan Demonstrating competence requires the
pengembangan dan penerapan pengetahuan, development and application of knowledge,
keterampilan, dan kemampuan untuk skills, and abilities to provide internal audit
memberikan jasa audit intern. Auditor intern services. Since internal auditors provide a
memberikan jasa yang beragam, maka variety of services, the competencies required
kompetensi yang dibutuhkan oleh setiap of each internal auditor vary. Considerations
auditor intern pun berbedabeda. Pertimbangan for application include:
penerapan mencakup:
a. Kompetensi. a. Competence.
b. Pengembangan profesional berkelanjutan. b. Continuous professional development.
4. Menerapkan Kecermatan Profesional 4. Demonstrating Professionalism
Kecermatan profesional memerlukan Professionalism requires the planning and
perencanaan dan pelaksanaan jasa audit execution of internal audit services with the
intern dengan ketekunan, pertimbangan, perseverance, judgment, and skepticism
dan skeptisisme yang dimiliki oleh auditor possessed by a prudent and competent
intern yang bijaksana dan kompeten. Ketika internal auditor. When applying professional
menerapkan kecermatan profesional, auditor diligence, internal auditors act in the best
intern bekerja demi kepentingan terbaik pihak interests of the parties receiving internal
yang menerima jasa audit intern, namun tidak audit services, though they are not expected
diharapkan bebas dari kesalahan. Audit intern to be free from error. Internal auditors should
perlu mempertimbangkan hal sebagai berikut: consider the following:
a. Kesesuaian dengan GIAS. a. Compliance with GIAS.
b. Kecermatan professional. b. Professional diligence.
c. Skeptisisme Profesional. c. Professional Skepticism.
5. Menjaga Kerahasiaan 5. Maintaining Confidentiality
Auditor intern memiliki akses tidak terbatas Internal auditors have unrestricted access to
terhadap data, catatan, dan informasi lain data, records, and other information necessary
yang diperlukan untuk memenuhi mandat to fulfill the internal audit mandate; often,
audit intern, sering kali informasi yang the information received is confidential,
diterima bersifat rahasia, hak milik, dan/atau proprietary, and/or personally identifiable.
dapat diidentifikasi secara pribadi. Hal yang Key considerations regarding the principle of
perlu diperhatikan dalam prinsip menjaga maintaining confidentiality include:
kerahasian termasuk:
a. Penggunaan Informasi. a. Use of Information.
b. Pelindungan Informasi. b. Protection of Information.
Pengendalian Mutu Audit Audit Quality Control
Perseroan menerapkan program pengendalian The Company implements audit quality assurance
(Quality Assurance) dan peningkatan and improvement programs designed to ensure
(Improvement) mutu audit yang dirancang untuk that all internal audit activities comply with
memastikan kesesuaian seluruh aktivitas Audit professional standards and to evaluate the
Intern dengan standar profesi serta mengevaluasi consistent application of the code of ethics. This
penerapan kode etik secara konsisten. Program ini program is implemented through the development
diwujudkan melalui pengembangan metodologi of audit methodologies and the refinement of
audit dan penyempurnaan program audit agar audit programs to remain relevant to business
tetap relevan dengan dinamika bisnis serta dynamics and aligned with best practices.
selaras dengan praktik terbaik (best practice).
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Pelaksanaan pengendalian mutu aktivitas Quality control of Internal Audit activities is
Audit Intern dilakukan baik oleh pihak internal carried out by both internal and external parties.
maupun eksternal. Pengendalian mutu internal Internal quality control is carried out through the
dilaksanakan melalui pembentukan Project & establishment of the Project & Methodology Audit
Methodology Audit, yang memiliki tanggung unit, which is responsible for reviewing the quality
jawab melakukan kaji ulang atas kualitas proses of audit processes and results, while ensuring
dan hasil audit, sekaligus memastikan kepatuhan auditors’ compliance with the applicable code
auditor terhadap kode etik yang berlaku. of ethics.
Sementara itu, pengendalian mutu eksternal Meanwhile, external quality control is conducted
dilakukan oleh pihak independen secara berkala by an independent party every three years. The
setiap 3 (tiga) tahun. External quality assurance most recent external quality assurance review was
review terakhir dilaksanakan pada tanggal 15 conducted on August 15, 2023, by KPMG.
Agustus 2023 oleh KPMG.
Komposisi Personel SKAI SKAI Personnel Composition
Dalam menjalankan fungsi dan tanggung In carrying out its functions and responsibilities,
jawabnya, SKAI didukung oleh sumber daya SKAI is supported by human resources with
manusia dengan kompetensi yang beragam dan diverse and complementary competencies. As
saling melengkapi. Hingga akhir tahun 2025, SKAI of the end of 2025, SKAI has a total of 14 personnel
memiliki total 14 personel yang secara kolektif who collectively support the effectiveness and
mendukung pelaksanaan audit secara efektif dan sustainability of audit implementation.
berkelanjutan.
Jumlah Pegawai
Division/Department
Total Employee
Head of Satuan Kerja Audit Intern 1
Head of Internal Audit Unit
Project & Methodology Audit Department 3
Project & Methodology Audit Department
General Audit Department 6
General Audit Department
IT Audit Department 4
IT Audit Department
Sertifikasi Internal Auditor Internal Auditor Certification
Sebagai bagian dari upaya menjaga kualitas As part of its efforts to maintain quality and
dan profesionalisme, SKAI secara berkelanjutan professionalism, SKAI continuously encourages
mendorong peningkatan kompetensi seluruh the development of its personnel's competencies
personilnya melalui pendidikan dan sertifikasi through education and professional certification.
profesi. Hingga tahun 2025, sejumlah personel Audit As of 2025, a number of Internal Audit staff have
Intern telah memiliki sertifikasi profesional yang obtained relevant professional certifications to
relevan sebagai bentuk pemenuhan kualifikasi fulfill the required qualifications and competency
dan standar kompetensi yang dipersyaratkan. standards.
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Tata Kelola Perusahaan
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Sertifikasi Jumlah Pegawai
Certification Total Employee
Indonesia Internal Audit Practitioner (IIAP) 1
Indonesia Internal Audit Practitioner (IIAP)
Certified Fraud Investigator Professional (CFIP) 1
Certified Fraud Investigator Professional (CFIP)
Certified AntiFraud Professional (CAFP) 1
Certified AntiFraud Professional (CAFP)
Auditor Information Security Management System (ISMS) ISO 27001 12
Information Security Management System (ISMS) Auditor ISO 27001
Sertifikasi Internal Auditor oleh Lembaga Sertifikasi Profesi Perbankan 13
Internal Auditor Certification by the Banking Professional Certification Institute
Sertifikat Manajemen Risiko Jenjang 4 7
Level 4 Risk Management Certificate
Sertifikat Manajemen Risiko Jenjang 5 4
Level 5 Risk Management Certificate
Sertifikat Manajemen Risiko Jenjang 6 1
Level 6 Risk Management Certificate
Program Pengembangan Kompetensi SKAI Competency Development
SDM SKAI Program
Pelaksanaan program pendidikan dan The education and competency development
pengembangan kompetensi sumber daya program for SKAI personnel is an integral part
manusia SKAI merupakan bagian integral dari of the strategy to strengthen SKAI’s functions.
strategi penguatan fungsi SKAI. Informasi lebih Further information regarding these programs
lanjut mengenai program tersebut disajikan pada is presented in the Business Support Overeview
Bab Tinjauan Pendukung Bisnis, khususnya pada Chapter, specifically in the Human Resources
bagian Sumber Daya Manusia, dalam Laporan section, of this Annual Report.
Tahunan ini.
Partisipasi dalam Perhimpunan Participation in Internal Audit
Profesi Internal Audit Professional Associations
SKAI secara aktif berpartisipasi dalam berbagai SKAI actively participates in various internal
perhimpunan profesi internal audit sebagai upaya audit professional associations as part of efforts
memperluas wawasan serta meningkatkan to broaden perspectives and enhance the
kompetensi profesional auditor internal. professional competencies of internal auditors.
Keikutsertaan ini diwujudkan melalui keanggotaan This participation is realized through membership
dalam sejumlah asosiasi dan organisasi profesi in a number of relevant professional associations
yang relevan. and organizations.
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Nama Asosiasi/Organisasi Ruang Lingkup Asosiasi/Organisasi Peran Keanggotaan
Name of Association/Organization Scope of the Association/Organization Membership Role
The Institute of Internal Audit (IIA) IIA Indonesia Chapter Anggota
The Institute of Internal Audit (IIA) Member
Ikatan Auditor Intern Bank (IAIB) Nasional Anggota
Bank Internal Auditor Association (IAIB) National Member
Realisasi Pelaksanaan Audit Intern Implementation of Internal Audit
Sepanjang tahun 2025, SKAI telah melaksanakan Throughout 2025, SKAI conducted a total of 22
sebanyak 22 penugasan audit, atau mencapai audit assignments, representing 115.8% of the
115.8% dari Rencana Audit yang mencakup 19 Audit Plan, which consisted of 19 assignments.
penugasan. Capaian ini mencerminkan komitmen This achievement reflects SKAI’s commitment to
SKAI dalam mendukung efektivitas pengawasan ensuring effective oversight and responsiveness
serta responsivitas terhadap kebutuhan to the Company’s internal control needs.
pengendalian internal Perseroan.
Penyelesaian Tindak Lanjut Hasil Follow-Up on Audit Findings
Audit
SKAI secara berkesinambungan melakukan SKAI continuously monitors and evaluates the
pemantauan dan evaluasi atas tindak lanjut follow-up on audit recommendations that have
rekomendasi hasil audit yang telah disepakati been agreed upon by Management. This measure
oleh Manajemen. Langkah ini dilakukan is taken to ensure that any identified internal
untuk memastikan bahwa setiap kelemahan control weaknesses are corrected and improved
pengendalian internal yang teridentifikasi dapat in accordance with applicable standards.
diperbaiki dan disempurnakan sesuai dengan
standar yang berlaku.
Perkembangan penyelesaian tindak lanjut hasil Progress on the resolution of audit follow-up
audit secara rutin disampaikan kepada Direksi actions is routinely reported to the Board of
dan Dewan Komisaris melalui Komite Audit, Directors and the Board of Commissioners
sebagai bagian dari upaya mendorong efektivitas through the Audit Committee, as part of efforts
penyelesaian rekomendasi audit. to promote the effectiveness of resolving audit
recommendations.
Selama tahun 2025, terdapat total 401 komitmen In 2025, there were a total of 401 follow-up
tindak lanjut yang disepakati oleh Manajemen. commitments that were agreed by Management.
Dari jumlah tersebut, sebanyak 260 komitmen Of this number, 260 commitments have been
telah diselesaikan, sementara 141 komitmen completed, while the remaining 141 commitments
lainnya masih dalam proses implementasi sesuai are still in the process of being implemented in
target yang diharapkan. line with the expected targets.
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Penerapan Fungsi Kepatuhan
Implementation of the Compliance Function
Dalam rangka memperkuat penerapan Tata In order to strengthen the implementation of Good
Kelola Perusahaan yang Baik, Direktur Kepatuhan Corporate Governance, the Compliance Director
(Direktur yang membawahi fungsi kepatuhan) (the Director overseeing the compliance function)
memegang peran strategis dalam memastikan plays a strategic role in ensuring that all of the
seluruh kegiatan usaha Perseroan senantiasa Company’s business activities are consistently
dilaksanakan sesuai dengan ketentuan yang conducted in accordance with the regulations
ditetapkan oleh Otoritas Jasa Keuangan (OJK), established by the Financial Services Authority
Bank Indonesia (BI), serta peraturan perundang- (OJK), Bank Indonesia (BI), and other applicable
undangan lainnya yang berlaku. laws and regulations.
Pelaksanaan fungsi kepatuhan tersebut telah The performance of the compliance function
disesuaikan dengan POJK No. 46/POJK.03/2017 has been aligned with OJK Regulation No. 46/
tanggal 12 Juli 2017 tentang Pelaksanaan Fungsi POJK.03/2017 dated July 12, 2017, regarding the
Kepatuhan Bank Umum, yang selanjutnya Implementation of the Compliance Function
diimplementasikan secara internal melalui Surat in Commercial Banks, which is subsequently
Keputusan Direksi Nomor SKEP/081/SET/BNC/ implemented internally through Board of Directors
IV/2024 tanggal 30 April 2024 tentang Kebijakan Decision No. SKEP/081/SET/BNC/IV/2024 dated April
Kepatuhan. Kebijakan tersebut menjadi pedoman 30, 2024, regarding Compliance Policy. This policy
bagi Perseroan dalam menyelenggarakan fungsi serves as a guideline for the Company in carrying
kepatuhan secara menyeluruh, yang mencakup out the compliance function comprehensively,
antara lain aspek-aspek sebagai berikut: covering, among others, the following aspects:
1. Penunjukan Direktur Kepatuhan 1. Appointment of the Compliance Director
Perseroan menetapkan seorang Direktur The Company appoints a Compliance Director
Kepatuhan yang bertanggung jawab atas responsible for managing the compliance
pengelolaan fungsi kepatuhan ,dengan ruang function, with the following scope of duties
lingkup tugas dan tanggung jawab antara lain: and responsibilities:
a. Merumuskan dan mengarahkan strategi a. Formulating and directing strategies
untuk menumbuhkan dan memperkuat to foster and strengthen a culture of
Budaya Kepatuhan di lingkungan Perseroan; compliance within the Company;
b. Mengusulkan prinsip-prinsip kebijakan b. Proposing the principles of compliance policy
kepatuhan untuk ditetapkan oleh Direksi; to be established by the Board of Directors;
c. Menetapkan sistem dan prosedur c. Establishing compliance systems and
kepatuhan sebagai dasar penyusunan procedures as a framework for the
ketentuan dan pedoman internal Perseroan; preparation of the Company's internal
regulations and guidelines;
d. Memastikan seluruh kebijakan, ketentuan, d. Ensuring that all policies, regulations,
sistem, prosedur, serta aktivitas usaha systems, procedures, and business
Perseroan telah selaras dengan ketentuan activities of the Company are in line with
OJK, BI, otoritas terkait lainnya, serta the provisions of the OJK, BI, other relevant
peraturan perundang-undangan yang authorities, and applicable laws and
berlaku; regulations;
e. Mengendalikan dan meminimalkan Risiko e. Controlling and minimizing Compliance
Kepatuhan yang dihadapi Perseroan; Risks faced by the Company;
f. Melakukan tindakan pencegahan guna f. Taking preventive measures to ensure
menjaga agar kebijakan dan/atau that the Board of Directors’ policies and/
keputusan Direksi tidak menyimpang dari or decisions comply with the provisions of
ketentuan OJK, BI, otoritas terkait lainnya, the OJK, BI, other relevant authorities, and
serta peraturan perundang-undangan; applicable laws and regulations;
g. Memantau dan memastikan kepatuhan g. Monitoring and ensuring the Company’s
Perseroan terhadap seluruh komitmen yang compliance with all commitments
telah disampaikan kepada OJK, BI, maupun submitted to the OJK, BI, and other
otoritas pengawas lainnya; supervisory authorities;
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h. Menyampaikan laporan pelaksanaan h. Submitting reports on the performance of
tugas dan tanggung jawab sebagaimana duties and responsibilities as referred to in points
dimaksud pada poin a sampai dengan a through f to the President Director, with a copy
f kepada Direktur Utama, dengan to the Board of Commissioners, at least quarterly.
tembusan kepada Dewan Komisaris,
paling sedikit secara triwulanan.
2. Peran Satuan Kerja Kepatuhan (SKK) 2. Role of the Compliance Unit (SKK)
Dalam pelaksanaan fungsi kepatuhan, Direktur In carrying out compliance functions, the
Kepatuhan didukung oleh Satuan Kerja Compliance Director is supported by the
Kepatuhan (SKK) yang beroperasi secara Compliance Unit (SKK), which operates
independen dari satuan kerja operasional. independently from operational units. To avoid
Untuk menghindari potensi konflik kepentingan, potential conflicts of interest, the Company
Perseroan membentuk unit kerja khusus establishes a special unit with no direct
yang tidak memiliki keterlibatan langsung involvement with customers, tasked with
dengan nasabah, yang bertugas mengawasi overseeing the implementation of APU/PPT as
penerapan APU/PPT sebagai bagian dari part of the Anti-Money Laundering (AML) and
program Anti Pencucian Uang (AntiMoney Counter-Terrorist Financing (CTF) programs,
Laundering/AML) dan Pencegahan Pendanaan under the coordination of the Compliance
Terorisme (Counter Terrorist Financing/CTF), Director.
yang berada di bawah koordinasi Direktur
Kepatuhan.
3. Penyusunan dan Penyampaian Laporan 3. Preparation and Submission of Compliance
Kepatuhan Reports
Direktur Kepatuhan secara berkala menyusun The Compliance Director periodically prepares
dan menyampaikan laporan, yang meliputi: and submits reports, which include:
a. Laporan Khusus Kepatuhan kepada a. Special Compliance Reports to the President
Direktur Utama apabila terdapat kebijakan Director if there are policies that have the
yang berpotensi meningkatkan Risiko potential to increase Compliance Risk;
Kepatuhan; b. Quarterly Reports on the Implementation
b. Laporan Pelaksanaan Tugas dan Tanggung of the Duties and Responsibilities of the
Jawab Fungsi Kepatuhan secara triwulanan Compliance Function to the President
kepada Direktur Utama dengan tembusan Director, with a copy to the Board of
kepada Dewan Komisaris; Commissioners;
c. Laporan Pelaksanaan Fungsi Kepatuhan c. Reports on the Implementation of the
kepada OJK setiap enam bulan dengan Compliance Function to the OJK every
tembusan kepada Dewan Komisaris; six months, with a copy to the Board of
Commissioners;
d. Laporan pemenuhan serta tindak lanjut atas d. Reports on the fulfillment and follow-up of
temuan pemeriksaan yang disampaikan audit findings submitted by the OJK.
oleh OJK.
4. Pengawasan oleh Dewan Komisaris 4. Oversight by the Board of Commissioners
Untuk memastikan efektivitas pelaksanaan To ensure the effectiveness of the compliance
fungsi kepatuhan, Dewan Komisaris function, the Board of Commissioners
menjalankan fungsi pengawasan melalui performs its oversight function through
evaluasi berkala atas penerapan fungsi periodic evaluations of the implementation
kepatuhan yang dibahas dalam rapat of the compliance function, discussed during
Dewan Komisaris maupun rapat gabungan Board of Commissioners meetings as well
Direksi dan Dewan Komisaris. Hasil evaluasi as joint meetings of the Board of Directors
tersebut ditindaklanjuti dengan penyampaian and the Board of Commissioners. The results
rekomendasi guna meningkatkan kualitas of these evaluations are followed up with
pelaksanaan fungsi kepatuhan di masa recommendations to improve the quality of
mendatang. compliance function implementation in the
future.
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Tata Kelola Perusahaan
Corporate Governance
5. Penerapan Sanksi dan Penguatan Budaya 5. Enforcement of Sanctions and Strengthening
Kepatuhan of the Compliance Culture
Dalam rangka menanamkan budaya To instill a culture of compliance across
kepatuhan di seluruh jenjang organisasi, all levels of the organization, the Company
Perseroan memberlakukan sanksi terhadap imposes sanctions for any violation of
setiap pelanggaran ketentuan yang applicable regulations. Sanctions are applied
berlaku. Pengenaan sanksi dilakukan secara proportionally, ranging from performance
proporsional, mulai dari pengurangan rating reductions to termination of employment,
penilaian kinerja hingga pemutusan hubungan particularly for violations related to banking-
kerja, khususnya untuk pelanggaran yang related criminal offenses.
berkaitan dengan tindak pidana perbankan.
Sejalan dengan pengelolaan Risiko Kepatuhan, In line with Compliance Risk management, the
Perseroan secara berkelanjutan melakukan Company continuously identifies and analyzes
identifikasi dan analisis terhadap faktor-faktor factors that may influence such risks, and ensures
yang dapat mempengaruhi risiko tersebut, serta the implementation of risk management that
memastikan penerapan manajemen risiko yang encompasses policies, human resources, and
mencakup kebijakan, sumber daya manusia, dan compliance control systems. The Company also
sistem pengendalian kepatuhan. Perseroan juga monitors the implementation of operational
memantau pelaksanaan proses operasional agar processes to ensure they remain aligned with
senantiasa selaras dengan ketentuan internal both internal and external regulations, including
maupun eksternal, termasuk kewajiban pelaporan reporting obligations to Bank Indonesia, the
kepada Bank Indonesia, Otoritas Jasa Keuangan Financial Services Authority (OJK), and the
(OJK), dan Bursa Efek Indonesia (BEI). Indonesia Stock Exchange (IDX).
Kepatuhan unit kerja terhadap seluruh ketentuan Work unit compliance with all applicable
yang berlaku menjadi salah satu objek regulations is a key focus of Compliance Risk
pengendalian Risiko Kepatuhan yang secara management, which is regularly reported to the
berkala dilaporkan kepada OJK dan institusi OJK and other relevant institutions. Overall, the
terkait lainnya. Secara umum, pelaksanaan Fungsi implementation of the Company's Compliance
Kepatuhan Perseroan terhadap ketentuan BI, OJK, Function regarding BI, OJK, and regulatory
dan peraturan perundang-undangan sepanjang requirements throughout 2025 has proceeded
tahun 2025 telah berjalan dengan baik. smoothly.
Adapun aktivitas kepatuhan yang dilaksanakan The compliance activities carried out by the
oleh Divisi Kepatuhan selama tahun 2025 meliputi: Compliance Division in 2025 include:
1. Memastikan budaya kepatuhan telah 1. Ensuring that a culture of compliance has
diimplementasikan pada semua tingkatan been implemented at all levels of the Bank’s
organisasi dan kegiatan usaha Bank organization and business operations,
antara lain melalui pelaksanaan program including through the implementation of
elearning yang diikuti dengan pelaksanaan e-learning programs followed by compliance
sertifikasi kepatuhan untuk para officer certification for Bank officers in accordance with
Bank sesuai dengan bidang yang menjadi their respective areas of responsibility. The Bank
tanggungjawabnya. Bank akan menyelesaikan will complete the development of e-learning
pengembangan elearning bekerjasama in collaboration with HR (Learning) as part of
dengan HR (Learning) sebagai bagian dari the Bank’s e-learning development, which
pengembangan e-learning Bank termasuk includes material on Anti-Money Laundering
materi Anti Pencucian Uang, Pencegahan and Counter-Terrorism Financing (AML/CTF).
Pendanaan Terorisme (APUPPT). Untuk Compliance certification has been completed
Sertifikasi Kepatuhan telah dilakukan kepada for 7 (seven) compliance staff members.
7 (tujuh) orang staf kepatuhan.
2. Mengelola risiko kepatuhan pada tingkatan 2. Managing compliance risks within the risk
risiko yang akan diambil (risk appetite) oleh appetite established by the Bank to achieve
Bank dalam rangka mencapai sasaran usaha its business objectives while prioritizing the
Bank dengan mengedepankan prinsip kehati- principle of prudence. The determination of risk
hatian. Penetapan risk appetite tahun 2025 appetite in 2025 has considered the number
dengan mempertimbangkan banyaknya of new product innovations and activities to
inovasi produk/aktivitas baru yang akan be launched in 2025.
diluncurkan di tahun 2025.
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3. Menerapkan pemberian sanksi yang tegas pada 3. Enforcing strict sanctions against any violator
setiap pelaku pelanggaran ketentuan dengan of regulations, taking into account the severity
memperhatikan tingkatan pelanggaran dan of the violation and the position level of the
level jabatan yang melakukan pelanggaran. Hal violator. This measure is taken to ensure that
tersebut dilakukan dalam rangka untuk untuk all policies, regulations, systems, procedures,
memastikan agar seluruh kebijakan, ketentuan, and business activities conducted by the Bank
sistem dan prosedur serta kegiatan usaha comply with OJK, Bank Indonesia, and other
yang dilakukan oleh Bank telah sesuai dengan applicable laws and regulations.
ketentuan OJK, Bank Indonesia dan peraturan
perundang-undangan lainnya yang berlaku.
4. Proses pemberian sanksi pada setiap pelaku 4. The imposition of sanctions on any violator
pelanggaran ketentuan dilakukan oleh komite of regulations is carried out by the sanction
sanksi, dengan memperhatikan tingkatan committee, taking into account the severity
pelanggaran dan level jabatan yang melakukan of the violation and the position level of the
pelanggaran. Menetapkan kepada seluruh individual involved. All relevant divisions must
divisi terkait dengan komitmen-komitmen adhere to the commitments made to the
yang dibuat kepada OJK, Bank Indonesia OJK, Bank Indonesia, and/or other authorized
dan/atau otoritas pengawas lain yang supervisory authorities; if there is a delay in
berwenang, apabila mengalami pemunduran meeting completion targets, approval from the
target penyelesaian maka harus persetujuan Compliance Director is required. At the end of
Direktur Kepatuhan. Setiap akhir bulan Satuan each month, the Compliance Unit (SKK) sends
Kerja Kepatuhan (SKK) memberikan reminder a reminder to all relevant work units regarding
kepada seluruh unit kerja terkait mengenai the fulfillment of commitments to the OJK, and
pemenuhan komitmen kepada OJK, dan any re-commitment must be approved by the
setiap rekomitmen yang dilakukan harus Division Director before the commitment letter
disetujui oleh Direktur Bidang sebelum surat is signed by the Compliance Director.
penyampaian komitmen ditandatangani oleh
Direktur Kepatuhan.
5. Mengawal proses pengajuan perizinan produk 5. Overseeing the licensing process for new
dan aktivitas baru sejak tahap perencanaan products and activities from the planning
dalam RBB hingga penyampaian dokumen stage in the RBB through to the submission
kepada regulator, dengan peran SKK sebagai of documents to the regulator, with the
business enabler partner yang menjunjung Compliance Unit (SKK) serving as a business
tinggi prinsip kepatuhan. enabler partner that upholds compliance
principles.
6. Melanjutkan penerapan program APU PPT dan 6. Continue the implementation of the APU PPT
PPPSPM sesuai POJK No. 8 Tahun 2023, termasuk and PPPSPM program in accordance with POJK
pengembangan aplikasi Web APU & PPT untuk No. 8 of 2023, including the development of the
mendukung kebutuhan pelaporan kepada APU & PPT Web application to faciliate reporting
regulator. to the regulator.
7. Melakukan kajian atas ketentuan internal Bank 7. Reviewing the Bank’s internal regulations
yang berkaitan dengan penerapan APU PPT related to the implementation of APU PPT and
dan PPPSPM agar tetap selaras dengan POJK PPPSPM to ensure they remain aligned with
No. 8 Tahun 2023. POJK No. 8 of 2023.
8. Melakukan pengembangkan Sistem Informasi 8. Developing an Information System to facilitate
sebagai upaya penyediaan data secara the automatic provision of data for reporting to
otomatis untuk pelaporan kepada PPATK the Financial Transaction Reports and Analysis
Center (PPATK)
Melakukan pemeliharaan berkala atas daftar Conduct regular updates to the list of sanctions
sanksi dan pemantauan pihak berisiko tinggi and monitoring of high-risk parties (DTTOT,
(DTTOT, PPSPM, UN List, UKUS Sanction List, PPSPM, UN List, UKUS Sanction List, OFAC, and
OFAC, dan lainnya), termasuk penambahan others), including the addition of data on
data pihak yang terindikasi terkait aktivitas parties suspected of being involved in online
judi online. gambling activities.
9. Melakukan pelatihan APU PPT dan PPPSPM bagi 9. Conducting APU PPT and PPPSPM training for
karyawan, khususnya first line of defense di employees, particularly the first line of defense
Kantor Pusat dan Kantor Cabang. at the Head Office and Branch Offices.
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Tata Kelola Perusahaan
Corporate Governance
10. Meningkatkan kesadaran atas Program Anti 10. Raising awareness of the Anti-Bribery and Anti-
Suap dan Anti Korupsi melalui publikasi Core Corruption Program through the publication of
Inside (Compliance Regulatory Information Core Inside (Compliance Regulatory Information
and Compliance Awareness Highlight). and Compliance Awareness Highlight).
11. Berkolaborasi dengan unit kerja dalam 11. Collaborating with business units in the
penyusunan dan pelaporan Rencana Aksi preparation and reporting of the Sustainable
Keuangan Berkelanjutan (RAKB) kepada Finance Action Plan (RAKB) to regulators in
regulator sesuai ketentuan. accordance with regulations.
12. M e l a k u k a n e v a l u a s i d a n p e n g u a t a n 12. Conducting evaluations and strengthening the
governance structure, governance process, governance structure, governance process,
dan governance outcome sebagai bagian and governance outcomes as part of the
dari penilaian komposit GCG Bank. Bank’s composite GCG assessment.
13. Memperkuat organisasi kepatuhan melalui 13. Strengthening the compliance organization
pengembangan SDM SKK dengan program through SKK HR development through capacity
capacity building, khususnya terkait regulasi building programs, particularly regarding
dan teknologi digital. regulations and digital technology.
14. Meningkatkan budaya kepatuhan secara 14. Sustainably enhancing the compliance culture
berkelanjutan melalui program Core Insight through the Core Insight (Co.In) program
(Co.In) di seluruh unit kerja dan jaringan across all work units and branch networks.
cabang.
15. Meningkatkan kualitas keluaran produk 15. Improve the quality of advisory outputs
advisory yang diterbitkan oleh SKK. published by the Compliance Unit.
16. Melanjutkan pemantauan dan enforcement 16. Continue monitoring and enforcement of
atas kualitas review ketentuan internal Bank the quality of reviews of the Bank’s internal
guna memastikan keselarasan dengan regulations to ensure alignment with the latest
regulasi terbaru dan hirarki ketentuan yang regulations and the applicable hierarchy of
berlaku. regulations.
17. Melakukan kaji ulang kebijakan dan prosedur 17. Review the Bank’s policies and procedures
Bank yang berkaitan dengan penerapan related to the implementation of the APU, PPT,
program APU PPT dan PPPSPM. and PPPSPM programs.
18. Melakukan evaluasi berkala atas sistem APU 18. Conduct periodic evaluations of the Bank’s APU
dan PPT Bank untuk memastikan efektivitas and PPT systems to ensure the effectiveness
penerapan dan pemenuhan kewajiban of implementation and compliance with
regulasi. regulatory obligations.
19. Mengevaluasi secara berkala metode analisis 19. Periodically evaluate methods for analyzing
Transaksi Keuangan Mencurigakan dengan Suspicious Financial Transactions using a
pendekatan pembobotan agar analisis lebih weighted approach to ensure analysis is
komprehensif dan sesuai ketentuan. comprehensive and compliant with regulations.
20. Meninjau infrastruktur serta menyiapkan 20. Review infrastructure and prepare programs to
program penguatan penerapan Good strengthen the implementation of the Bank’s
Corporate Governance (GCG) Bank. Good Corporate Governance (GCG).
Sepanjang tahun 2025, terdapat 46 (empat Throughout 2025, there were 46 (forty-six) new
puluh enam) peraturan baru dan/atau revisi regulations and/or revisions impacting the
yang berdampak terhadap Bank, terdiri dari 11 Bank, comprising 11 (eleven) Bank Indonesia
(sebelas) Peraturan Bank Indonesia, 16 (enam Regulations, 16 (sixteen) Financial Services
belas) Peraturan Otoritas Jasa Keuangan, dan Authority Regulations, and 18 (eighteen) other laws
18 (delapan belas) peraturan perundang- and regulations. All of these provisions have been
undangan lainnya. Seluruh ketentuan tersebut communicated to Management and relevant work
telah disosialisasikan kepada Manajemen dan unit units, with impact assessments and follow-up
kerja terkait, dengan kajian dampak serta tindak on compliance being conducted and monitored
lanjut pemenuhannya dilakukan dan dipantau collaboratively by the compliance unit together
secara kolaboratif oleh unit kepatuhan bersama with the relevant work units
unit kerja terkait.
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Audit Eksternal
External Audit
Sebagai bagian dari mekanisme pengawasan As part of the independent oversight mechanism
independen atas aspek keuangan, Bank for financial aspects, the Bank conducts an
menyelenggarakan Audit Eksternal yang External Audit through a Public Accountant
dilaksanakan oleh Akuntan Publik (AP) dan Kantor (AP) and a Public Accounting Firm (KAP). The
Akuntan Publik (KAP). Penunjukan Akuntan Publik appointment of the Public Accountant is made
dilakukan oleh Pemegang Saham melalui Rapat by the Shareholders through the General Meeting
Umum Pemegang Saham (RUPS). Dalam forum of Shareholders (GMS). In this forum, the authority
tersebut, kewenangan penetapan Akuntan Publik to appoint the Public Accountant is delegated to
didelegasikan kepada Dewan Komisaris, yang the Board of Commissioners, which decides based
menetapkan keputusan berdasarkan usulan on the Board of Directors’ proposal, including
Direksi, termasuk pertimbangan rasional dan rational considerations and the fee amount for
besaran imbal jasa Auditor Eksternal. the External Auditor.
Proses penunjukan Auditor Independen telah The appointment process for the Independent
memenuhi seluruh ketentuan yang berlaku, Auditor has complied with all applicable
termasuk pembatasan penggunaan Akuntan regulations, including restrictions on the use of
Publik, hal ini sejalan dengan Peraturan Otoritas Public Accountant, in line with Financial Services
Jasa Keuangan Nomor 9 Tahun 2023 tentang Authority Regulation No. 9 of 2023 regarding the
Penggunaan Jasa Akuntan Publik dan Kantor Use of Public Accountant and Public Accounting
Akuntan Publik dalam Kegiatan Jasa Keuangan. Firm Services in Financial Services Activities.
Dalam menjalankan tugasnya, Auditor Eksternal In performing their duties, the External Auditor
diwajibkan untuk menjaga independensi dari is required to remain independent from the
pengaruh Direksi, Dewan Komisaris, maupun influence of the Board of Directors, the Board of
pihakpihak berkepentingan lainnya di Bank. Commissioners, or other interested parties within
Perseroan menyediakan seluruh catatan the Bank. The Company provides all necessary
akuntansi serta data pendukung yang diperlukan accounting records and supporting data so that
agar Audit Independen dapat memberikan opini the Independent Auditor can issue an objective
secara objektif mengenai kewajaran, kepatuhan, opinion regarding the fairness, compliance, and
dan kesesuaian Laporan Keuangan Bank dengan conformity of the Bank’s Financial Statements with
Standar Akuntansi Keuangan (SAK) di Indonesia. Indonesian Financial Accounting Standards (SAK).
Selain itu, Auditor Independen berkewajiban untuk Furthermore, the Independent Auditor is obligated
menyampaikan kepada Bank apabila ditemukan to notify the Bank if any events or conditions are
peristiwa atau kondisi yang tidak sesuai dengan found that do not comply with applicable laws
peraturan perundang-undangan yang berlaku. and regulations.
Penunjukan Kantor Akuntan Publik Appointment of Public Accounting
Firm
Berdasarkan keputusan Rapat Umum Pemegang Pursuant to the resolution of the Annual General
Saham Tahunan (RUPST) tanggal 27 Mei 2025, Meeting of Shareholders (AGMS) held on May 27,
Dewan Komisaris memperoleh kewenangan 2025, the Board of Commissioners was granted
untuk menetapkan dan menunjuk Kantor Akuntan the authority to nominate and appoint a Public
Publik (KAP) yang akan melaksanakan Audit atas Accounting Firm (KAP) to audit the Company's
Laporan Keuangan Perseroan per 31 Desember Financial Statements as of December 31, 2025.
2025. Penetapan tersebut dilakukan dengan This appointment was made in consideration of
mempertimbangkan rekomendasi Komite Audit the Audit Committee's recommendation to the
kepada Dewan Komisaris. Board of Commissioners.
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Tata Kelola Perusahaan
Corporate Governance
Dalam rapat Komite Audit yang diselenggarakan At the Audit Committee meeting held on
pada tanggal 29 Agustus .2025, Komite Audit August 29, 2025, the Audit Committee decided
memutuskan untuk merekomendasikan KAP to recommend Purwanto Susanti and Surja as
Purwanto Susanti dan Surja sebagai Auditor the Company’s External Auditor for the fiscal
Eksternal Perseroan untuk tahun buku yang year ending December 31, 2025. Following this
berakhir pada 31 Desember 2025. Menindaklanjuti recommendation, on September 24, 2025, the
rekomendasi tersebut , pada tanggal 24 Board of Commissioners officially appointed KAP
September 2025, Dewan Komisaris secara resmi Purwanto Susanti and Surja to conduct the audit
menetapkan dan menunjuk KAP Purwanto Susanti of the Company’s Financial Statements.
dan Surja untuk melaksanakan audit atas Laporan
Keuangan Perseroan.
Selama proses audit, KAP Purwanto Susanti During the audit process, KAP Purwanto Susanti
dan Surja menunjukkan tingkat independensi, and Surja demonstrated a level of independence,
kompetensi, profesionalisme, serta objektivitas competence, professionalism, and objectivity in
yang selaras dengan Standar Profesional Akuntan line with Public Accountant Professional Standards.
Publik. Berdasarkan hasil pemeriksaan tersebut, Based on the results of the audit, the Company
Perseroan memperoleh opini wajar tanpa received an unmodified opinion (previously known
modifikasian (sebelumnya dikenal sebagai wajar as an unqualified opinion) in accordance with
tanpa pengecualian) sesuai dengan Standar the Financial Accounting Standards applicable
Akuntansi Keuangan yang berlaku di Indonesia. in Indonesia.
Adapun daftar Kantor Akuntan Publik yang The list of Public Accounting Firms appointed
ditunjuk oleh Perseroan dalam kurun waktu 5 by the Company over the past 5 (five) years is
(lima) tahun terakhir disajikan pada tabel berikut: presented in the following table:
Tahun Buku Nama KAP Nama AP
Financial Year Name of KAP Public Accountant
2025 Purwanto Susanti dan Surja Yovita
2024 Purwantono, Sungkoro & Surja Yovita
2023 Purwantono, Sungkoro & Surja Yovita
2022 Purwantono, Sungkoro & Surja Yovita
2021 Purwantono, Sungkoro & Surja Yovita
2020 Kanaka Puradiredja Suhartono Florus Daeli
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Sistem Pengendalian Intern Internal Control System Sistem Pengendalian Intern merupakan elemen The Internal Control System is a fundamental fundamental dalam manajemen Bank dan element of the Bank’s management and serves menjadi landasan utama bagi terselenggaranya as the primary foundation for sound, secure, kegiatan operasional yang sehat, aman, dan and sustainable operational activities. The berkelanjutan. Penerapan Sistem Pengendalian implementation of an effective Internal Control Intern yang efektif mendukung manajemen dalam System helps the management to protect the menjaga aset Bank, memastikan tersedianya Bank’s assets, ensure the availability of reliable pelaporan keuangan dan manajerial yang andal, financial and managerial reporting, enhance meningkatkan kepatuhan terhadap ketentuan compliance with laws and regulations, and dan peraturan perundang-undangan, serta minimize the potential for losses, irregularities, meminimalkan potensi kerugian, penyimpangan, and breaches of the principle of prudence. dan pelanggaran prinsip kehatihatian. Pe n e rap an Siste m Pe n g e n d alian I nte rn The implementation of the Internal Control di BNC mengacu pada Surat Edaran OJK System at BNC is based on OJK Circular Letter N o. 35/S EOJK .03/2017 te ntang Pe doman No. 35/SEOJK.03/2017 regarding Guidelines on Standar Pengendalian Intern bagi Bank Internal Control Standards for Commercial Banks. Umum. Implementasi manajemen risiko dan The implementation of risk management and pengendalian intern merupakan tanggung internal controls is a shared responsibility of jawab bersama seluruh jajaran manajemen all management and employees of the Bank. dan karyawan Bank. Oleh karena itu, kesadaran Therefore, risk awareness is continuously instilled terhadap risiko (risk awareness) terus ditanamkan at every level of the organization. secara berkelanjutan di setiap tingkat organisasi. Secara berkala, BNC melakukan peninjauan Periodically, BNC reviews the adequacy of atas kecukupan pemisahan fungsi, penerapan functional segregation, the implementation of dual control/dual custody, serta efektivitas dual control/dual custody, and the effectiveness of kebijakan dan prosedur pengendalian intern internal control policies and procedures to provide guna memberikan keyakinan yang memadai reasonable assurance regarding the reliability of atas keandalan sistem yang dijalankan. the systems in operation. Kesesuaian Penerapan Sistem Compliance of the Internal Control Pengendalian Intern dengan COSO System Implementation with COSO BNC menerapkan Sistem Pengendalian Intern BNC implements an Internal Control System that yang mencakup dua aspek utama, yaitu encompasses two main aspects: Operational Pengendalian Operasional dan Pengendalian Controls and Financial Controls. The control of Keuangan. Pelaksanaan pengendalian atas the Bank's operational activities and financial kegiatan operasional dan pelaporan keuangan reporting is based on the international framework Bank mengacu pada kerangka kerja internasional COSO – Internal Control Integrated Framework, COSO – Internal Control Integrated Framework, which consists of the following five control yang terdiri dari lima komponen pengendalian components: sebagai berikut: 1. Lingkungan Pengendalian; 1. Control Environment; 2. Penilaian Risiko; 2. Risk Assessment; 3. Aktivitas Pengendalian; 3. Control Activities; 4. Informasi dan Komunikasi; dan 4. Information and Communication; and 5. Kegiatan Pemantauan. 5. Monitoring Activities. 448 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tata Kelola Perusahaan
Corporate Governance
Evaluasi atas Efektivitas Sistem Evaluation of the Effectiveness of the
Pengendalian Intern Internal Control System
BNC melakukan evaluasi Sistem Pengendalian BNC evaluates its Internal Control System in
Intern dengan mengacu pada Internal Control accordance with the Internal Control Integrated
Integrated Framework yang dikembangkan oleh Framework developed by COSO. Each control
COSO. Setiap aktivitas pengendalian dirancang activity is designed and implemented in a planned
dan diterapkan secara terencana untuk manner to manage risks that could potentially
mengelola risiko yang berpotensi mempengaruhi affect performance or result in losses for the Bank.
kinerja atau menimbulkan kerugian bagi Bank.
Isu-isu yang berkaitan dengan kecukupan Issues related to the adequacy of internal
pengendalian intern telah disampaikan kepada controls have been communicated to the Board
Direksi, Dewan Komisaris, serta Komite Audit. of Directors, the Board of Commissioners, and
Atas temuan tersebut, langkah-langkah tindak the Audit Committee. In response to these
lanjut telah dilakukan secara konsisten guna findings, follow-up actions have been consistently
meminimalkan risiko dan meningkatkan efektivitas implemented to minimize risks and continuously
pengendalian intern secara berkelanjutan. improve the effectiveness of internal controls.
Pernyataan Komite Audit atas Statement of the Audit Committee
Efektivitas Sistem Pengendalian on the Effectiveness of the Internal
Intern Control System
Komite Audit telah melakukan evaluasi atas The Audit Committee has conducted an evaluation
penerapan Sistem Pengendalian Intern Perseroan. of the implementation of the Company’s Internal
Berdasarkan hasil evaluasi tersebut, Komite Audit Control System. Based on the results of this
menyimpulkan bahwa Sistem Pengendalian evaluation, the Audit Committee concludes that
Intern yang diterapkan oleh Perseroan telah the Internal Control System implemented by the
berjalan secara efektif dan memadai, mencakup Company has been effective and adequate,
pengendalian keuangan, operasional, serta encompassing financial, operational, and
kepatuhan terhadap seluruh ketentuan dan compliance controls with all applicable laws and
peraturan perundang-undangan yang berlaku. regulations.
Penerapan Pengendalian Intern atas Implementation of Internal Control
Pelaporan Keuangan (PIPK) over Financial Reporting (ICOFR)
Bank secara konsisten memperkuat kualitas The Bank consistently strengthens the quality
tata kelola perusahaan melalui implementasi of its corporate governance through the
Pengendalian Intern atas Pelaporan Keuangan implementation of Internal Control over Financial
(PIPK) sebagai bagian integral dari penerapan Statements (ICOFR) as an integral part of the
Good Corporate Governance (GCG). Inisiatif ini implementation of Good Corporate Governance
bertujuan untuk memastikan bahwa seluruh (GCG). This initiative aims to ensure that all
proses pelaporan keuangan dilaksanakan secara financial reporting processes are carried out
andal, transparan, dan akuntabel. reliably, transparently, and accountably.
Penerapan PIPK di Bank mengacu pada Peraturan The implementation of ICOFR at the Bank refers
Otoritas Jasa Keuangan Nomor 15 Tahun 2024 to the Financial Services Authority Regulation
(POJK No. 15/2024) serta Kerangka Committee Number 15 of 2024 (POJK No. 15/2024) as well as
of Sponsoring Organizations of the Treadway the Committee of Sponsoring Organizations of
Commission (COSO). Kerangka ini menegaskan the Treadway Commission (COSO) framework.
pentingnya sistem pengendalian internal yang This framework emphasizes the importance of an
efektif dalam menjaga integritas dan keandalan effective internal control system in maintaining
laporan keuangan Bank. the integrity and reliability of the Bank’s financial
statements.
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Tujuan Strategis Strategic Goals Implementasi PIPK diarahkan untuk mendukung The implementation of ICOFR aims to support the pencapaian tujuan strategis Bank , yaitu achievement of the Bank’s strategic goals, which memastikan keandalan laporan keuangan, are to ensure the reliability of financial statements, memitigasi risiko kesalahan penyajian yang mitigate the risks of material misstatement, as well material (material misstatement), ser ta as to improve the effectiveness of internal control meningkatkan efektivitas pengendalian internal in the main business processes. Furthermore, this pada proses bisnis utama. Selain itu, penerapan implementation also strengthens compliance ini juga memperkuat kepatuhan terhadap with the applicable regulatory standards and ketentuan regulator dan standar akuntansi yang accounting standards. berlaku. Komitmen terhadap Integritas Commitment to Integrity Bank menegaskan komitmen yang kuat dalam The Bank is firmly committed to maintain the menjaga integritas pelaporan keuangan melalui integrity of financial reporting through the penerapan kebijakan anti-intervensi dan anti- implementation of anti-intervention and anti- manipulasi oleh seluruh pihak terkait. Bank juga manipulation policies by all relevant units. The terus memperkuat budaya kepatuhan dan Bank also continues to strengthen its compliance kesadaran pengendalian internal di seluruh culture and awareness on internal control across organisasi. the organization. Kebijakan dan Prosedur Internal Bank The Bank’s Internal Policies and terkait PIPK Procedures related to ICOFR Sehubungan dengan implementasi PIPK Bank In relation with the implementation of ICOFR, the telah menetapkan serangkaian kebijakan Bank has established a series of comprehensive dan prosedur internal yang komprehensif internal policies and procedures as a key yang merupakan acuan dasar bagi Bank reference for the Bank in implementing ICOFR dalam mengimplementasikan PIPK sesuai based on the POJK Number 15 of 2024, which aims dengan amanat POJK Nomor 15 Tahun 2024 to ensure integrity, validity, and accuracy of the untuk memastikan integritas, kebenaran, dan Bank’s Financial Statements. keakuratan Laporan Keuangan Bank. Kebijakan dan Prosedur Internal Bank menetapkan The Bank’s Internal Policies and Procedures detail secara rinci peran, wewenang, dan tanggung the roles, authorities, and responsibilities of all jawab seluruh jajaran organisasi, mencakup organizational levels, which include Shareholders, Pemegang Saham, Dewan Komisaris, Komite Audit, Board of Commissioners, Audit Committee, Board Direksi, Unit Pelaksana Teknis, Unit Pendukung of Directors, Technical Executive Units, Critical Kritis, serta Fungsi Pengawasan dan Kepatuhan Support Units, as well as the Supervision and secara tegas melarang seluruh pihak terkait Compliance Functions, and strictly prohibits termasuk Pemegang Saham Pengendali, Pihak all related par ties, including Controlling Terafiliasi, Direksi, Dewan Komisaris, dan Pejabat Shareholders, Affiliated Parties, Board of Directors, Eksekutif untuk melakukan tindakan intervensi Board of Commissioners, and Executive Officers atau manipulasi yang dapat mengakibatkan to intervene or manipulate anything that could Laporan Keuangan tidak mencerminkan kondisi result in the Financial Statements to differ from entitas yang sebenarnya. the actual conditions of the entity. Pendekatan dan Kerangka Kerja Approach and Framework Bank mengadopsi pendekatan yang terstruktur The Bank adopts a structure and risk-based dan berbasis risiko dalam implementasi PIPK. approach in the implementation of ICOFR. This Pendekatan ini mencakup penerapan kerangka approach covers the implementation of COSO COSO yang terdiri dari lima komponen utama framework, which consists of five key components, yaitu control environment, risk assessment, control including control environment, risk assessment, activities, information and communication, serta control activities, information and communication, monitoring activities. as well as monitoring activities. 450 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tata Kelola Perusahaan
Corporate Governance
Selain itu, Bank menerapkan risk-based approach Furthermore, the Bank also implements a risk-
dengan fokus pada proses bisnis dan akun yang based approach by focusing on business
memiliki dampak signifikan terhadap laporan processes and accounts that significantly affect
keuangan. Implementasi juga didukung oleh the financial statements. This implementation is
Three Lines Model untuk memastikan kejelasan also supported by the Three Lines Model to ensure
peran dan tanggung jawab antara fungsi the clarity of roles and responsibilities between
operasional, fungsi pengawasan, dan fungsi operational functions, supervisory functions, and
assurance independen. independent assurance functions.
Struktur Tata Kelola Governance Framework
Implementasi PIPK didukung oleh struktur tata The implementation of ICOFR is supported by
kelola yang kuat dan komprehensif. Dewan a strong and comprehensive governance
Komisaris dan Komite Audit menjalankan fungsi structure. The Board of Commissioners and
pengawasan strategis, sementara Direksi the Audit Committee carr y out strategic
bertanggung jawab atas efektivitas implementasi. supervisory functions, while the Board of
Pada tingkat operasional, First Line bertindak Directors is responsible for the effectiveness of its
sebagai pemilik risiko dan pengendalian, Second implementation. At operational level, the First Line
Line menjalankan fungsi pengawasan risiko acts as risk owner and control, while the Second
dan kepatuhan, serta Third Line melalui Satuan Line carries out risk and compliance supervisory
Kerja Audit Intern (SKAI) memberikan assurance functions, and the Third Line, through the Internal
independen atas efektivitas pengendalian Audit Unit (IAU) provides independent assurance
internal. on the effectiveness of the internal control.
Unit Kerja Khusus (UKK) – Anti Fraud Management The Special Work Unit (UKK) - Anti Fraud
(AFM) selaku Second Line berperan dalam Management (AFM), as the Second Line is
m e n g o o r d i n a s i ka n i m p l e m e n ta s i P I P K , responsible to coordinate the implementation
memperkuat upaya pencegahan kecurangan, of ICOFR, enhancing the efforts to prevent fraud,
serta memastikan kesesuaian proses pencatatan as well as ensuring the conformity of recording
dan pengukuran dengan Standar Akuntansi and measurement processes with the Financial
Keuangan (SAK). Accounting Standards (SAK).
Implementasi PIPK di Bank Implementation of ICOFR at the Bank
Dalam mendukung implementasi, Bank telah In supporting the implementation, the Bank has
melakukan analisis kesenjangan (gap analysis) conducted gap analysis on internal policies and
atas kebijakan dan prosedur internal PIPK guna procedures related to ICOFR in order to ensure
memastikan kesesuaian dengan ketentuan their alignment with the regulations, specifically
regulator, khususnya POJK No. 15 Tahun 2024. POJK No. 15 of 2024.
Evaluasi yang mencakup Entity Level Control (ELC), Evaluation on Entity Level Control (ELC), Transaction
Transaction Level Control (TLC), serta Information Level Control (TLC), and Information Technology
Technology General Control (ITGC) melalui General Control (ITGC) through Business Process
Business Process Mapping (BPM) menunjukkan Mapping (BPM) indicates that the Bank’s policies
bahwa kerangka kebijakan dan prosedur yang and procedures framework have complied with
dimiliki Bank telah memenuhi persyaratan the Article 4 paragraph (2) letter e of the POJK.
sebagaimana diatur dalam Pasal 4 ayat (2) huruf
e POJK dimaksud.
Ruang lingkup implementasi PIPK mencakup The scope of ICOFR implementation covers
seluruh proses yang memiliki dampak material all processes that have material impacts on
terhadap pelaporan keuangan. Pelaksanaan the financial reporting. The implementation is
dilakukan secara sistematis melalui identifikasi carried out systematically through identification
proses bisnis dan akun signifikan, penyusunan of business processes and significant accounts,
Business Process Mapping (BPM) dan Risk Control formulation of Business Process Mapping (BOM)
Matrix (RCM), serta penetapan dan dokumentasi and Risk Control Matrix (RCM), as well as the
key controls. establishment and documentation of key controls.
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Selanjutnya, masing-masing process owner Thereafter, each process owner conducts Control melaksanakan Control Self-Assessment (CSA) Self-Assessment (CSA) as an effort to strengthen sebagai bagian dari penguatan pengendalian internal control. The effectiveness of control is internal. Efektivitas pengendalian juga diuji also being tested regularly through design and secara berkala melalui pengujian desain dan operating effectiveness in order to ensure that the operasional (design and operating effectiveness) internal control is operating as expected. guna memastikan pengendalian berjalan sesuai dengan yang diharapkan. Bank tengah melaksanakan tahapan implementasi The Bank has been implementing the ICOFR in PIPK sesuai dengan POJK No.15/2024 sejak tahun accordance with POJK No. 15/2024 since 2025 by 2025 dengan memprioritaskan pada akun dan prioritizing high risk accounts and transactions, transaksi beresiko tinggi (high risk) dan ditargetkan which is expected to finish by 2026. akan selesai di tahun 2026. 452 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tata Kelola Perusahaan
Corporate Governance
Sistem Manajemen Risiko
Risk Management System
Penerapan Manajemen Risiko di PT Bank Neo The implementation of risk management at PT
Commerce Tbk (BNC) berpedoman pada Bank Neo Commerce Tbk (BNC) refers to Financial
Peraturan Otoritas Jasa Keuangan No. 18/ Services Authority Regulation No. 18/POJK.03/2016
POJK.03/2016 tentang Penerapan Manajemen on the Implementation of Risk Management
Risiko bagi Bank Umum serta Surat Edaran Otoritas for Commercial Banks and Financial Services
Jasa Keuangan No. 34/SEOJK.03/2016. Kerangka Authority Circular Letter No. 34/SEOJK.03/2016. This
tersebut mencakup empat pilar utama, yaitu: framework comprises four main pillars, namely:
1. Pengawasan aktif Dewan Komisaris dan 1. A c t i v e s u p e r v i s i o n b y t h e B o a r d o f
Direksi; Commissioners and the Board of Directors;
2. Kecukupan kebijakan, prosedur, serta 2. Adequacy of policies, procedures, and limit
penetapan limit; setting;
3. Kecukupan proses identifikasi, pengukuran, 3. Adequacy of risk identification, measurement,
pemantauan, dan pengendalian risiko, monitoring, and control processes, including
termasuk sistem informasi Manajemen Risiko; the Risk Management information system; and
dan
4. Sistem Pengendalian Intern yang menyeluruh. 4. Comprehensive Internal Control System.
Kerangka Manajemen Risiko Bank dirancang untuk The Bank’s Risk Management Framework is
menyeimbangkan tingkat risiko yang diambil designed to balance the level of risk taken with the
dengan potensi imbal hasil yang diharapkan. potential expected return. This approach is realized
Pendekatan ini diwujudkan melalui penetapan risk through the establishment of risk appetite and risk
appetite dan risk tolerance untuk setiap jenis risiko, tolerance for each type of risk, the development
pengembangan kebijakan dan prosedur yang of relevant policies and procedures, and the
relevan, serta penguatan struktur pengendalian strengthening of an integrated internal control
internal yang terintegrasi. Selain itu, Bank secara structure. Additionally, the Bank consistently fosters
konsisten membangun budaya risiko dengan a risk culture by instilling risk awareness among all
menanamkan kesadaran risiko kepada seluruh employees as part of effective risk management
pegawai sebagai bagian dari praktik manajemen practices.
risiko yang efektif.
Pengawasan Aktif Dewan Komisaris Active Supervision by the Board of
dan Direksi Commissioners and the Board of
Directors
Pengawasan aktif Dewan Komisaris dan Direksi Active supervision by the Board of Commissioners
terhadap penerapan Manajemen Risiko diatur and the Board of Directors regarding the
dalam Surat Keputusan No. SKEP/092/SET/BNC/ implementation of Risk Management is regulated
VII/2025 tanggal 29 Juli 2025 tentang Kebijakan in Decision Letter No. SKEP/092/SET/BNC/
Penerapan Manajemen Risiko. Melalui kebijakan VII/2025 dated July 29, 2025, concerning the Risk
tersebut, Bank menetapkan batasan kewenangan Management Implementation Policy. Through
yang jelas sebagai instrumen pengendalian guna this policy, the Bank establishes clear authority
memastikan setiap keputusan dan tindakan telah limits as a control mechanism to ensure that
melalui proses evaluasi dan persetujuan sesuai every decision and action has undergone an
dengan ketentuan yang berlaku. evaluation and approval process in accordance
with applicable regulations.
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Dewan Komisaris dan Direksi secara berkelanjutan The Board of Commissioners and the Board
melakukan pengawasan melalui rapat kerja rutin of Directors continuously conduct supervision
yang membahas evaluasi penerapan Manajemen through regular working meetings that
Risiko secara komprehensif. Dalam forum comprehensively discuss the evaluation of Risk
tersebut, dilakukan penelaahan atas kesesuaian Management implementation. In these forums, the
implementasi Manajemen Risiko dengan kebijakan alignment of Risk Management implementation
yang telah ditetapkan. Upaya ini mencerminkan with established policies is reviewed. These efforts
komitmen manajemen puncak dalam menjaga demonstrate the commitment of top management
kualitas pengelolaan risiko demi mendukung to maintaining the quality of risk management to
keberlanjutan dan pencapaian tujuan Perseroan. support the Company’s sustainability and the
achievement of its objectives.
Kecukupan Kebijakan, Prosedur, dan Adequacy of Policies, Procedures, and
Penetapan Limit Risk Limit Setting
Sejalan dengan dinamika lingkungan internal In line with the dynamics of the internal and external
dan eksternal, Direksi secara berkala melakukan environment, the Board of Directors periodically
peninjauan atas kecukupan dan efektivitas reviews the adequacy and effectiveness of
kebijakan, prosedur, serta penetapan limit risiko. policies, procedures, and risk limit settings. This
Evaluasi ini disesuaikan dengan tujuan usaha, evaluation is aligned with the Bank’s business
skala, dan kompleksitas kegiatan Bank, serta objectives, scale, and complexity of operations,
mempertimbangkan profil risiko yang dihadapi. while considering the existing risk profile.
Melalui proses evaluasi yang berkelanjutan, Through a continuous evaluation process, the
Perseroan memastikan bahwa kebijakan dan Company ensures that Risk Management policies
prosedur Manajemen Risiko tetap relevan, and procedures remain relevant, responsive to
responsif terhadap perubahan kondisi bisnis, dan changing business conditions, and capable
mampu mendukung keberlangsungan usaha of optimally supporting the Bank’s business
Bank secara optimal. continuity.
Kecukupan Proses Identifikasi, Pengukuran, Adequacy of Risk Identification, Measurement,
Pemantauan, dan Pengendalian Risiko serta Monitoring, and Control Processes, as well as the
Sistem Informasi Manajemen Risiko Risk Management Information System.
Bank secara berkesinambungan melakukan The Bank continuously reviews and evaluates
kaji ulang dan evaluasi atas penerapan the implementation of Risk Management, taking
Manajemen Risiko dengan mempertimbangkan into account changes in risk exposure, market
perubahan eksposur risiko, dinamika pasar, serta dynamics, and business activity developments.
perkembangan aktivitas usaha. Penilaian profil Risk profile assessments are conducted by
risiko dilakukan dengan mengkombinasikan combining the inherent risk associated with
tingkat risiko yang melekat (inherent risk) pada each functional activity with the quality of Risk
setiap aktivitas fungsional dengan kualitas Management implementation.
penerapan Manajemen Risiko.
Evaluasi tersebut mencakup penilaian atas This evaluation includes an assessment of the
kecukupan: adequacy of:
1. Tata Kelola Risiko; 1. Risk Governance;
2. Kerangka Manajemen Risiko; 2. Risk Management Framework;
3. Proses Manajemen Risiko yang meliputi 3. Risk Management Processes, which include
identifikasi, pengukuran, pemantauan, risk identification, measurement, monitoring,
dan pengendalian risiko, sistem informasi and control, the Risk Management Information
Manajemen Risiko, serta kecukupan sumber System, and the adequacy of human resources;
daya manusia; dan and
4. Sistem Pengendalian Risiko. 4. Risk Control Systems.
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Tata Kelola Perusahaan
Corporate Governance
Berdasarkan hasil Penilaian Risiko Perseroan per Based on the results of the Company’s Risk
31 Desember 2025, tingkat risiko yang melekat Assessment as of December 31, 2025, the level
(inherent risk) berada pada kategori Moderate, of inherent risk is categorized as Moderate, while
sementara kualitas penerapan Manajemen Risiko the quality of risk management implementation
dinilai Satisfactory sehingga secara komposit was assessed as “Satisfactory”, resulting in an
penilaian Profil Risiko Perseroan dinilai Low to overall Risk Profile rating of “Low to Moderate” on
Moderate. a composite basis.
Sistem Pengendalian Intern yang Comprehensive Internal Control
Menyeluruh System
Perseroan secara berkala melakukan penilaian The Company periodically assesses the adequacy
atas kecukupan dan efektivitas Sistem and effectiveness of the Internal Control System
Pengendalian Intern yang diterapkan. Penilaian in place. This assessment covers five interrelated
tersebut mencakup lima elemen utama yang key elements: management oversight and control
saling terkait, yaitu pengawasan manajemen dan culture, risk identification and assessment,
budaya pengendalian, identifikasi dan penilaian control activities and segregation of duties,
risiko, aktivitas pengendalian serta pemisahan accounting systems as well as information and
fungsi, sistem akuntansi serta informasi dan communication, and monitoring activities and
komunikasi, serta kegiatan pemantauan dan corrective actions regarding identified deviations
tindakan korektif atas penyimpangan atau or weaknesses.
kelemahan yang teridentifikasi.
Penilaian dilakukan oleh Satuan Kerja Audit The assessment is conducted by the Internal
Intern, dengan mempertimbangkan pula temuan Audit Unit, while also taking into account findings
dari auditor eksternal, termasuk hasil pemeriksaan from external auditors, including the results of
OJK dan Kantor Akuntan Publik yang ditunjuk examinations by the OJK and the Public Accounting
Perseroan. Secara umum, hasil evaluasi atas Firm appointed by the Company. In general, the
kecukupan dan efektivitas Sistem Pengendalian evaluation results regarding the adequacy and
Intern Perseroan per 31 Desember 2025 berada effectiveness of the Company’s Internal Control
pada kategori Moderate. System as of December 31, 2025, fall into the
Moderate category.
Efektivitas Penerapan Manajemen Effectiveness of Risk Management
Risiko Implementation
Penerapan Manajemen Risiko di BNC bertujuan The implementation of Risk Management at BNC
untuk menjaga aset dan permodalan Bank, aims to safeguard the Bank’s assets and capital,
mendukung pengambilan keputusan yang support quality decision-making, optimize the
berkualitas, mengoptimalkan profil risk return, risk-return profile, enhance corporate value, and
meningkatkan nilai perusahaan, serta melindungi protect the Bank’s reputation. Risk Management
reputasi Bank. Implementasi Manajemen Risiko is implemented in accordance with POJK No.
dilakukan dengan mengacu pada POJK No. 18/POJK.03/2016 through a Risk Management
18/POJK.03/2016 melalui kerangka Tata Kelola Governance framework that encompasses
Manajemen Risiko yang mencakup tahapan the stages of risk identification, measurement,
identifikasi, pengukuran, pemantauan, dan monitoring, and control at all organizational levels.
pengendalian risiko pada seluruh level organisasi.
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Prinsip pengelolaan risiko Perseroan diarahkan Company's risk management principles are
untuk mendukung pertumbuhan yang sehat designed to support healthy and sustainable
dan berkelanjutan, sekaligus menjaga tingkat growth while maintaining the level of risk-adjusted
risk adjusted return dan nilai pemegang saham. return and shareholder value. The effectiveness of
Efektivitas penerapan Manajemen Risiko ditopang Risk Management implementation is supported
oleh kecukupan struktur organisasi, kompetensi by an adequate organizational structure, human
sumber daya manusia dalam memahami prinsip resource competencies in understanding risk
risiko dan imbal hasil, serta penerapan metode and return principles, and the application of
pengendalian risiko yang sesuai. Dalam rangka appropriate risk control methods. To strengthen
memperkuat kompetensi tersebut, BNC telah these competencies, BNC has complied with OJK
memenuhi ketentuan OJK No. 7/25/PBI/2005 Regulation No. 7/25/PBI/2005 concerning Risk
terkait Sertifikasi Manajemen Risiko bagi Pengurus Management Certification for the Management
dan Pejabat Bank Umum. and Officers of Commercial Banks.
Penilaian Dewan Komisaris dan Assessment by the Board of
Direksi terhadap Pelaksanaan Commissioners and the Board of
Manajemen Risiko Directors on the Implementation of
Risk Management
Peran aktif Dewan Komisaris dan Direksi menjadi The active role of the Board of Commissioners and
faktor kunci dalam memastikan efektivitas the Board of Directors is a key factor in ensuring
penerapan Manajemen Risiko dan Sistem the effectiveness of the implementation of Risk
Pengendalian Intern. Berdasarkan tingkat risiko Management and the Internal Control System.
usaha selama tahun 2025, Profil Risiko Inheren Based on the level of business risk during 2025, the
Perseroan berada pada kategori Moderate. Company’s Inherent Risk Profile falls into the Low
Sepanjang tahun buku, Bank mampu menjalankan to Moderate category. Throughout the fiscal year,
kegiatan usaha secara normal dan tidak the Bank was able to conduct business operations
menghadapi isu signifikan yang berdampak normally and did not face significant issues that
material terhadap operasional. had a material impact on operations.
Hasil self-assessment profil risiko Bank untuk The results of the self-assessment of the Bank’s
periode yang berakhir pada 31 Desember 2025 risk profile for the period ending December 31,
menunjukkan bahwa peringkat risiko komposit 2025, indicate that the composite risk rating is
berada pada tingkat Low to Moderate, dengan rated at a Low to Moderate level, with the Inherent
Risiko Inheren dinilai Moderate dan tingkat Risk assessed as Moderate and the quality of
kualitas penerapan Manajemen Risiko dinilai Risk Management implementation assessed as
Satisfactory. Satisfactory.
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Tata Kelola Perusahaan
Corporate Governance
Permasalahan Hukum yang Dihadapi
Perseroan di Tahun 2025
Legal Cases Faced by the Company in 2025
Sepanjang tahun 2025, permasalahan hukum Throughout 2025, the legal cases faced by the
yang dihadapi oleh Bank tidak memberikan Bank did not have a significant impact on the
dampak signifikan terhadap kegiatan usaha Company’s business operations or financial
maupun kondisi keuangan Perseroan. Upaya condition. Legal risk mitigation efforts were carried
mitigasi risiko huk um dilak ukan secara out consistently through the Litigation Unit of the
berkelanjutan melalui Divisi Legal, unit kerja Legal Division. Details of the legal cases faced by
Litigasi. Rincian permasalahan hukum yang the Bank during 2025 are presented below:
dihadapi Bank selama tahun 2025 disajikan pada
berikut:
Jumlah Kasus
Permasalahan Hukum Total Case
Legal Case Perdata Pidana
Civil Criminal
Telah mendapatkan putusan yang mempunyai kekuatan hukum tetap
2 0
Have received a decision that has permanent legal force
Dalam proses penyelesaian
0 2
In settlement process
Total 2 2
Kode Etik
Code of Conduct
Kode Etik merupakan landasan penting bagi The Code of Conduct serves as a vital foundation
Perseroan dalam menjaga reputasi, integritas, dan for the Company in safeguarding the Bank’s
citra Bank yang sejalan dengan prinsip Tata Kelola reputation, integrity, and image in accordance
Perusahaan yang Baik (GCG). Kode Etik Bank Neo with the principles of Good Corporate Governance
Commerce Tbk mengatur standar perilaku dan (GCG). The Code of Conduct of Bank Neo
etika kerja seluruh insan Bank, dengan ketentuan Commerce Tbk sets out the behavioral standards
sebagai berikut: and work ethics for all Bank employees, as follows:
1. Setiap Karyawan wajib menunjukkan sikap dan 1. Every employee must demonstrate attitudes
perilaku yang berlandaskan nilai integritas, and behavior that are based on the values of
profesionalisme, dan tanggung jawab, integrity, professionalism, and responsibility,
baik dalam berkomunikasi maupun dalam both in communication and in carrying out
menjalankan tugas dan tanggung jawab daily duties and responsibilities.
seharihari.
2. Karyawan wajib melaksanakan pekerjaan 2. Employees must perform their work honestly,
secara jujur, tertib, cermat, dan penuh dedikasi orderly, carefully, and with full dedication for
demi kepentingan Perseroan. the benefit of the Company.
3. Karyawan bertanggung jawab menjaga 3. Employees are responsible for keeping the
kebersihan serta menciptakan lingkungan workplace clean and creating a conducive,
kerja yang kondusif, harmonis, dan saling harmonious, and mutually respectful work
menghormati. environment.
4. Karyawan wajib memberikan pelayanan 4. Employees must provide the best service while
terbaik dengan menjunjung tinggi etika upholding the ethics of politeness, decency,
kesopanan, kesusilaan, serta norma pergaulan and social norms applicable within the
yang berlaku di lingkungan Perseroan. Company.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 457
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5. K a r y a w a n b e r k e w a j i b a n m e n j a g a , 5. Employees are obligated to safeguard, use,
menggunakan dan memelihara sarana serta and maintain the Company’s facilities and
prasarana milik Perseroan yang digunakan equipment used in the performance of their
dalam pelaksanaan tugas. duties.
6. Karyawan wajib menyampaikan data yang 6. Employees must provide accurate information
benar serta melaporkan setiap perubahan and report any changes to their personal data
data pribadi kepada Perseroan secara tepat to the Company in a timely manner.
waktu.
7. Setiap ketidakhadiran karyawan wajib 7. Each employee’s absence must be notified
diberitahukan kepada atasan langsung secara to their immediate supervisor in writing, as
tertulis sesuai ketentuan yang berlaku. required by applicable regulations.
8. Karyawan wajib menghindari benturan 8. Employees must avoid conflicts of interest, both
kepentingan, baik yang berasal dari personal and from other parties, which may
kepentingan pribadi maupun pihak lain, yang conflict with the interests of the Company.
dapat bertentangan dengan kepentingan
Perseroan.
9. Karyawan bertanggung jawab menjaga 9. Employees are responsible for safeguarding the
keamanan dan kerahasiaan informasi security and confidentiality of the Company’s
Perseroan, baik dalam bentuk dokumen fisik information, whether in physical or electronic
maupun elektronik, dari risiko kebocoran form, from the risk of leakage or misuse by
atau penyalahgunaan oleh pihak yang tidak unauthorized parties.
berwenang.
10. Karyawan dilarang melakukan perbuatan 10. Employees are prohibited from engaging in
tercela yang dapat merugikan reputasi profesi misconduct that could harm the reputation
maupun Perseroan. of the profession or the Company.
Pengungkapan Pemberlakuan Kode Disclosure of the Code of Conduct
Etik Implementation
1. Dewan Komisaris dan Direksi 1. Board of Commissioners and Board of Directors
Pemberlakuan Kode Etik merupakan wujud The implementation of the Code of Conduct
komitmen Dewan Komisaris dan Direksi is a form of commitment by the Board of
yang ditetapkan melalui Surat Keputusan Commissioners and the Board of Directors,
Direksi serta diketahui serta disetujui oleh established through a Board of Directors
Dewan Komisaris. Dengan demikian, seluruh Decree, as well as acknowledged and
anggota Direksi dan Dewan Komisaris terikat approved by the Board of Commissioners.
dan berkewajiban untuk mematuhi serta Thus, all members of the Board of Directors
menjadi teladan dalam penerapan Kode Etik and the Board of Commissioners are bound
di lingkungan Perseroan. and obligated to comply with and serve as
role models in the application of the Code of
Conduct within the Company.
2. Karyawan Perseroan 2. Company Employees
Perseroan menyadari bahwa pemahaman The Company is aware that a strong
yang baik terhadap Kode Etik merupakan kunci understanding of the Code of Conduct is key
keberhasilan penerapannya. Oleh karena itu, to its successful implementation. Therefore, the
Bank secara aktif melakukan sosialisasi kepada Bank actively socializes the Code of Conduct
seluruh karyawan melalui berbagai media to all employees through various internal
komunikasi internal agar Kode Etik dapat communication channels so that it can be
dipahami dan dijalankan secara konsisten di understood and consistently implemented at
seluruh jenjang organisasi. all levels of the organization.
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Tata Kelola Perusahaan
Corporate Governance
Selain melalui Surat Keputusan, Perseroan Other than through the Decree, the Company
juga menyelenggarakan kegiatan sosialisasi also held a Code of Conduct socialization event
Kode Etik pada tahun 2025 yang dihadiri in 2025, which was attended by 911 employees.
oleh 911 karyawan. Di samping itu, sejak 8 Furthermore, since May 8, 2015, the Company
Mei 2015 Perseroan mewajibkan seluruh has required all personnel, including the Board
jajaran, termasuk Direksi, Dewan Komisaris, of Directors, the Board of Commissioners,
dan karyawan, untuk menandatangani Pakta and employees, to sign an Integrity Pact as a
Integritas sebagai bentuk komitmen terhadap commitment to compliance with the principles
kepatuhan pada prinsip-prinsip Kode Etik serta of the Code of Ethics and professional ethical
standar etika profesi di industri perbankan. standards in the banking industry.
Sanksi Pelanggaran Kode Etik Sanctions for Code of Conduct
Violations
Perseroan telah menetapkan mekanisme The Company has established a sanctions
sanksi bagi karyawan yang terbukti melakukan mechanism for employees proven to have violated
pelanggaran terhadap Kode Etik. Ketentuan the Code of Conduct. The provisions regarding
mengenai sanksi tersebut diatur dalam Pakta these sanctions are set forth in the Integrity Pact
Integritas dan telah disosialisasikan sehingga and have been communicated to ensure all
dipahami oleh seluruh karyawan. employees understand them.
Sepanjang tahun 2025, Perseroan menjatuhkan Throughout 2025, the Company imposed a total of
sebanyak 30 sanksi atas pelanggaran Kode Etik. 30 sanctions for Code of Conduct violations. The
Penerapan sanksi ini merupakan bagian dari application of these sanctions is part of the Bank’s
komitmen Bank dalam menegakkan disiplin commitment to upholding work discipline and
kerja serta memastikan kepatuhan seluruh insan ensuring compliance by all Company personnel
Perseroan terhadap ketentuan yang berlaku. with applicable regulations.
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Penyediaan Dana Kepada Pihak Terkait dan
Penyediaan Dana Besar
Funding to Related Parties and Large Exposures
Informasi mengenai Penyediaan Dana kepada Information regarding funding to related parties
Pihak Terkait (Related Party) dan Penyediaan Dana and large exposures as of December 31, 2025, is
Besar (Large Exposure) per posisi 31 Desember presented in the following table:
2025 disajikan dalam tabel berikut:
Jumlah
Penyediaan Dana Total
Provision of Funds Debitur Nominal (Rp Juta)
Debtors (Million Rp)
Kepada Pihak Terkait 1 19.802
To Related Parties
Kepada Debitur Utama
To Core Debtors
Individu 23 1.131.989
Individual
Grup 2 397.888
Group
Per 31 Desember 2025, penyediaan dana kepada As of December 31, 2025, funding to related parties
pihak terkait diberikan kepada 1 (satu) debitur was provided to 1 (one) debtor with a value of
dengan nilai Rp19,8 miliar atau sebesar 0,22% dari Rp19.8 billion, or 0.22% of the Bank’s total funding of
total penyediaan dana Bank sebesar Rp7.182,58 Rp7,182.58 billion. The entire amount of this funding
miliar. Seluruh penyediaan dana tersebut dijamin is secured by cash collateral (back-to-back).
dengan Agunan Tunai (back to back).
Sementara itu, penyediaan dana besar per 31 Meanwhile, large exposures as of December 31,
Desember 2025 meliputi: 2025, includes:
1. Sebanyak 23 (dua puluh tiga) debitur inti 1. A total of 23 (twenty-three) individual core
individual dengan total nominal Rp1.131,99 debtors, with an aggregate amount of
miliar atau sebesar 15,8% dari total penyediaan IDR 1,131.99 billion, representing 15.8% of the
dana Perseroan. Company’s total fund placements.
2. Sebanyak 2 (dua) debitur inti grup dengan 2. A total of 2 (two) core debtor groups, with
total nominal Rp397,88 miliar atau sebesar an aggregate amount of IDR 397.88 billion,
5,5% dari total penyediaan dana Perseroan. representing 5.5% of the Company’s total fund
placements.
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Tata Kelola Perusahaan
Corporate Governance
Penerapan Strategi Anti Fraud & Pelaporan
Pelanggaran (Whistleblowing System)
Implementation of the Anti-Fraud Strategy & Whistleblowing System
Sebagai bentuk komitmen manajemen As a demonstration of management’s
dalam mencegah terjadinya fraud, Perseroan commitment to preventing fraud, the Company
telah menetapkan Kebijakan Penerapan has established a policy on Anti-Fraud Strategy,
Strategi Anti Fraud yang dilaksanakan melalui which is implemented through an effective and
sistem pengendalian fraud secara efektif dan sustainable fraud control system. This policy also
berkelanjutan. Pedoman Kebijakan tersebut includes provisions regarding the Whistleblowing
juga mencakup ketentuan mengenai Pelaporan System (WBS).
Pelanggaran atau Whistleblowing System (WBS).
Perseroan memandang penting integrasi The Company believes that it is important to
antara kebijakan pencegahan fraud dan WBS integrate fraud prevention policies and the WBS
dalam satu pedoman guna menjaga integritas, into a single guideline to maintain integrity,
transparansi, serta kepercayaan di lingkungan transparency, and trust in the workplace. This
kerja. Pendekatan ini juga bertujuan memastikan approach also aims to ensure that the Company’s
kegiatan usaha Perseroan berjalan sesuai business activities comply with applicable laws
ketentuan peraturan perundang-undangan and regulations as well as protect the interests
serta melindungi kepentingan para pemangku of stakeholders.
kepentingan.
Sistem pengendalian fraud diarahkan untuk The fraud control system is designed to assist the
membantu Perseroan dalam menetapkan Company in establishing preventive measures,
langkahlangkah pencegahan, pendeteksian, detection, investigation, and monitoring of
investigasi, serta pemantauan atas potensi dan potential and actual fraud incidents. The objectives
kejadian fraud. Tujuan penerapan kebijakan anti of the anti-fraud policy include:
fraud meliputi:
• Menumbuhkan budaya anti fraud di seluruh • Fostering an anti-fraud culture throughout the
lingkungan Perseroan; Company;
• Meningkatkan kesadaran dan kepedulian • Raising awareness and concern regarding
terhadap risiko fraud dalam kegiatan fraud risks in operational activities; and
operasional; dan
• Menjadi pengingat bagi seluruh pelaksana • Serving as a reminder to all operational staff to
operasional agar senantiasa mematuhi consistently adhere to applicable procedures
prosedur dan ketentuan yang berlaku. and regulations.
Perseroan menerapkan Strategi Anti Fraud yang The Company implements an Anti-Fraud Strategy
terdiri dari empat pilar utama sebagai berikut: that consists of the following four main pillars:
1. Pencegahan 1. Prevention
Pencegahan dilakukan melalui berbagai Prevention is carried out through various
perangkat untuk menurunkan potensi risiko measures to reduce potential fraud risks,
fraud, antara lain: including:
a. Anti Fraud Awareness a. Anti-Fraud Awareness
Perseroan secara berkelanjutan The Company continuously raises employee
meningkatkan kesadaran dan awareness and vigilance regarding fraud
kewaspadaan karyawan terhadap risiko risks, including through educational
fraud, antara lain melalui media edukasi materials such as anti-fraud comics.
seperti komik anti fraud.
b. Identifikasi Kerawanan b. Vulnerability Identification
Perseroan melakukan identifikasi dan The Company conducts vulnerability
analisis kerawanan untuk menilai potensi identification and analysis to assess
risiko fraud yang melekat pada setiap potential fraud risks inherent in every
aktivitas yang berpotensi menimbulkan activity that could result in losses.
kerugian.
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c. Know Your Employee (KYE) c. Know Your Employee (KYE)
Kebijakan Know Your Employee diterapkan The Know Your Employee policy is
melalui proses rekrutmen yang selektif, implemented through a selective
termasuk pemeriksaan rekam jejak dan recruitment process, including background
SLIK checking, serta penerapan mekanisme checking and SLIK checking, as well as the
reward and punishment, rotasi jabatan, cuti application of reward and punishment
wajib, dan pemantauan karakter, perilaku, mechanisms, job rotation, mandatory leave,
serta gaya hidup karyawan. and monitoring of employees’ character,
behavior, and lifestyle.
2. Deteksi 2. Detection
Upaya deteksi dilakukan untuk mengidentifikasi Detection efforts are carried out to identify and
dan menemukan indikasi fraud melalui: uncover indications of fraud through:
a. Kebijakan dan mekanisme Whistleblowing. a. Whistleblowing policies and mechanisms.
b. Penyusunan sistem pelaporan pelanggaran b. Establishment of a whistleblowing system
yang mendorong karyawan dan pejabat that encourages employees and Company
Perseroan untuk melaporkan indikasi fraud. officials to report indications of fraud.
c. Surprise audit pada unit kerja berisiko tinggi c. Surprise audits of high-risk work units to
guna meningkatkan kewaspadaan dalam enhance vigilance in the performance of
pelaksanaan tugas. duties.
d. Surveillance system melalui pendekatan d. Surveillance system through a continuous
continuous auditing dengan penggunaan auditing approach using red flag indicators
indikator red flag dan fraud detection and a fraud detection system.
system.
3. Investigasi, Pelaporan, dan Sanksi 3. Investigation, Reporting, and Sanctions
Perseroan menindaklanjuti setiap pengaduan The Company follows up on every complaint
yang diterima melalui proses investigasi oleh received through an investigation process
tim terkait. Setiap pelanggaran yang terbukti conducted by the relevant team. Any proven
akan dikenakan sanksi sesuai ketentuan yang violation will be subject to sanctions in
berlaku. accordance with applicable regulations.
4. Pemantauan, Evaluasi, dan Tindak Lanjut 4. Monitoring, Evaluation, and Follow-Up
Unit Kerja Anti Fraud secara berkelanjutan The Anti-Fraud Unit continuously monitors,
melakukan pemantauan, evaluasi, dan tindak evaluates, and follows up on fraud incidents
lanjut atas kejadian fraud serta pelaksanaan as well as the implementation of established
komitmen perbaikan yang telah ditetapkan. improvement commitments.
Kebijakan Whistleblowing System Whistleblowing System (WBS) Policy
(WBS)
Perseroan memiliki kebijakan WBS yang mengatur The Company has a WBS policy which regulates
pengelolaan laporan pelanggaran, dengan the management of violation reports, with the
ketentuan sebagai berikut: following provisions:
1. Kanal Pelaporan 1. Reporting Channels
WBS merupakan sarana bagi pemangku The WBS is a platform for stakeholders to report
kepentingan untuk melaporkan indikasi indications of violations occurring within the
pelanggaran yang terjadi di lingkungan Company or allegedly committed by internal
Perseroan atau yang diduga dilakukan oleh parties. The available reporting channels
pihak internal. Kanal pelaporan yang tersedia include:
meliputi:
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Tata Kelola Perusahaan
Corporate Governance
a. Website: https://www.bankneocommerce. a. Website: https://www.bankneocommerce.
co.id/id/whistleblowing co.id/id/whistleblowing
b. SMS/WhatsApp: 081119178953 b. SMS/WhatsApp: 081119178953
2. Pihak Pengelola Pelaporan 2. Reporting Management Unit
Pengelolaan laporan WBS dilakukan oleh WBS reports are managed by the Anti-Fraud
Unit Kerja Anti Fraud. Kerahasiaan identitas Unit. The confidentiality of the whistleblower’s
pelapor, isi laporan, serta jalur pelaporan identity, the content of the report, and the
dijaga sepenuhnya. reporting channel is fully safeguarded.
3. Isi Laporan 3. Report Content
Pelapor wajib menyampaikan informasi Whistleblowers must provide clear and
pelanggaran secara jelas dan dapat verifiable information regarding the violation,
dipertanggungjawabkan, meliputi jenis including the type of violation, parties involved,
pelanggaran, pihak yang terlibat, waktu dan time and location of the incident, chronology
lokasi kejadian, kronologis peristiwa, serta bukti of events, and supporting evidence.
pendukung.
4. Pemantauan, Evaluasi, dan Tindak Lanjut 4. Monitoring, Evaluation, and Follow-Up
Perseroan berkomitmen untuk melindungi The Company is committed to protecting every
setiap pelapor yang menyampaikan laporan whistleblower who submits a report in good
dengan itikad baik. Perlindungan diberikan dari faith. Protection is provided against all forms of
segala bentuk ancaman, intimidasi, tindakan threats, intimidation, and unwelcome actions,
tidak menyenangkan, termasuk perlindungan including legal protection in accordance with
hukum sesuai ketentuan yang berlaku. applicable regulations.
Jumlah Pengaduan Fraud dan WBS Number of Fraud and WBS Reports in
Tahun 2025 2025
Informasi mengenai jumlah pengaduan fraud dan Information regarding the number of fraud and
laporan melalui Whistleblowing System selama whistleblowing reports submitted through the
tahun 2025 disajikan dalam tabel berikut: Whistleblowing System during 2025 is presented
in the following table:
Jumlah Kanal Pelaporan Hasil Analisa Laporan Status Tindak Lanjut
Laporan Masuk Reporting Channels Report Analysis Results Follow Up Status
Number of Proses
Incoming SMS/ Website Selesai
Email NonFraud Fraud On-
Reports WhatsApp WBS Complete
Process
349 265 - 84 84 265 - 349
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Informasi Buy Back Shares & Obligasi, Serta
Penambahan Modal Melalui Right Issue
Information on Share & Bonds Buyback, as well as Capital Increases via
Rights Issues
Sepanjang tahun 2025, BNC tidak melakukan aksi Throughout 2025, BNC did not conduct any
korporasi seperti pembelian kembali saham & corporate actions such as share and bond
obligasi, penyertaan modal, pemecahan saham buybacks, capital injections, stock splits, reverse
(stock split), penggabungan saham (reverse stock splits, bonus shares, or changes to the par
stock), saham bonus atau perubahan nilai value of shares.
nominal saham.
Akses Informasi dan Data Perseroan
Access to Company Information and Data
Perseroan senantiasa menjunjung tinggi prinsip The Company consistently upholds the principle
keterbukaan informasi dengan menyediakan of transparency by providing comprehensive,
akses data dan informasi yang komprehensif, accurate, and easily accessible data and
akurat, serta mudah dijangkau oleh pemegang information to shareholders, stakeholders, and
saham, pemangku kepentingan, dan masyarakat the general public. Official Company information
umum. Informasi resmi Perseroan dapat diakses can be accessed via the website w w w.
melalui situs web www.bankneocommerce.co.id bankneocommerce.co.id, available in Indonesian
yang tersedia dalam Bahasa Indonesia dan and English.
Bahasa Inggris.
Selain melalui situs web, pemangku kepentingan Besides the website, stakeholders can also obtain
juga dapat memperoleh informasi langsung information directly at the Company’s head office
melalui kantor pusat Perseroan yang beralamat at:
di:
Treasury Tower
Lantai 60, Kawasan District 8 Lot 28
Jl. Jend. Sudirman Kav. 52–53, Senayan
Kebayoran Baru, Jakarta Selatan | South Jakarta 12190
(021) 2975 2975, 2975 2999
corsec@bankneo.co.id
www.bankneocommerce.co.id
Sebagai bagian dari komitmen transparansi, As part of its commitment to transparency, the
Perseroan secara berkala menyampaikan Company regularly provides information to
keterbukaan kepada pemegang saham dan shareholders and stakeholders, which includes
pemangku kepentingan, diantaranya Laporan the Annual Report and Quarterly Financial Reports.
Tahunan dan Laporan Keuangan Triwulan.
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Tata Kelola Perusahaan
Corporate Governance
Penerapan Pedoman Tata Kelola Perusahaan
Terbuka
Implementation of the Public Company Governance Guidelines
Dalam mengimplementasikan Tata Kelola In implementing Good Corporate Governance, the
Perusahaan yang Baik (Good Corporate Company, as a Public Company, refers to Financial
Governance), Perseroan sebagai Perusahaan Services Authority Regulation No. 21/POJK.04/2015
Terbuka mengacu pada Peraturan Otoritas and Financial Services Authority Circular Letter
Jasa Keuangan Nomor 21/POJK.04/2015 serta No. 32/SEOJK.04/2015 regarding Guidelines for
Surat Edaran Otoritas Jasa Keuangan Nomor Corporate Governance of Public Companies.
32/SEOJK.04/2015 tentang Pedoman Tata Kelola
Perusahaan Terbuka.
Pedoman tersebut diterapkan melalui lima These guidelines are implemented through five key
aspek utama yang mencerminkan rekomendasi aspects that reflect governance implementation
pelaksanaan tata kelola, yaitu: recommendations, as follows:
1. Hubungan Perseroan dengan Pemegang 1. The Company’s relationship with shareholders
Saham dalam menjamin pemenuhan hakhak to ensure the fulfillment of shareholders’ rights;
pemegang saham;
2. Fungsi dan peran Dewan Komisaris; 2. The functions and roles of the Board of
Commissioners;
3. Fungsi dan peran Direksi; 3. The functions and roles of the Board of
Directors;
4. Partisipasi Pemangku Kepentingan; dan 4. Stakeholder participation; and
5. Keterbukaan Informasi. 5. Information Disclosure.
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Prinsip dan Rekomendasi Tata Kelola
Governance Principles and Recommendations
Rekomendasi Keterangan
Recomendation Descriptions
A Hubungan Perusahaan dengan Pemegang Saham dalam Menjamin Hak-hak Pemegang Saham
The Company’s Relations with Shareholders in Assuring the Rights of Shareholders
1 Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham (RUPS)
Increasing the Value of Conducting General Meeting of Shareholders (GMS)
1.1 Perseroan memiliki cara atau prosedur teknis pengumpulan suara (voting) baik Terpenuhi
secara terbuka maupun tertutup yang mengedepankan independensi dan Fulfilled
kepentingan pemegang saham.
The Company has a method or technical procedure for voting, both open and
closed, which promotes independence and the interests of shareholders.
1.2 Seluruh anggota Direksi dan anggota Dewan Komisaris Perseroan hadir dalam Terpenuhi
RUPS Tahunan. Fulfilled
The entire members of the Company’s Board of Directors and members of the
Board of Commissioners attend the Annual GMS.
1.3 Ringkasan risalah RUPS tersedia dalam Situs Web Perseroan paling sedikit selama Terpenuhi
1 (satu) tahun. Fulfilled
Summary of GMS minutes is available on the Company’s Website for at least 1
(one) year.
2 Meningkatkan Kualitas Komunikasi dengan Pemegang Saham atau Investor.
Improving Quality of Communication with Shareholders or Investors.
2.1 Perseroan memiliki suatu kebijakan komunikasi dengan Pemegang Saham atau Terpenuhi
Investor. Fulfilled
The company has issued a communication policy with shareholders or
investors.
2.2 Perseroan mengungkapkan kebijakan komunikasi dengan Pemegang Saham Terpenuhi
atau Investor dalam Situs Web. Fulfilled
The Company discloses its communication policy with shareholders or
investors on the Company’s Website.
B Fungsi dan Peran Dewan Komisaris
Functions and Roles of the Board of Commissioners
3 Meningkatkan Kualitas Komunikasi dengan Pemegang Saham atau Investor.
Improving Quality of Communication with Shareholders or Investors.
3.1 Penentuan jumlah anggota Dewan Komisaris mempertimbangkan kondisi Terpenuhi
Perseroan. Fulfilled
Determination of the number of members of the Board of Commissioners by
considering the Company’s condition.
3.2 Penentuan komposisi anggota Dewan Komisaris memperhatikan keberagaman Terpenuhi
keahlian, pengetahuan, dan pengalaman yang dibutuhkan. Fulfilled
Determination of the composition of members of the Board of Commissioners
by considering the diversity of skills, knowledge and experience required.
4 Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris
Improving Quality of Duties and Responsibilities of the Board of Commissioners
4.1 Dewan Komisaris mempunyai kebijakan penilaian sendiri (self-assessment) untuk Terpenuhi
menilai kinerja Dewan Komisaris. Fulfilled
The Board of Commissioners has issued a selfassessment policy to assess the
Board of Commissioners’ performance.
4.2 Kebijakan penilaian sendiri (self-assessment) untuk menilai kinerja Dewan Terpenuhi
Komisaris, diungkapkan melalui Laporan Tahunan Perseroan. Fulfilled
Selfassessment policy to assess the Board of Commissioner’s performance is
disclosed in the Company’s Annual Report.
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Tata Kelola Perusahaan
Corporate Governance
Rekomendasi Keterangan
Recomendation Descriptions
4.3 Dewan Komisaris mempunyai kebijakan terkait pengunduran diri anggota Dewan Terpenuhi
Komisaris apabila terlibat dalam kejahatan keuangan. Fulfilled
The Board of Commissioners has issued a policy concerning the resignation
of members of the Board of Commissioners in the event that they are involved
in financial crimes.
4.4 Dewan Komisaris atau Komite yang menjalankan fungsi Nominasi dan Terpenuhi
Remunerasi menyusun kebijakan suksesi dalam proses Nominasi anggota Direksi. Fulfilled
The Board of Commissioners or Committee tasked with the Nomination and
Remuneration functions develop a succession policy in the Nomination
process for members of the Board of Directors.
C. Fungsi dan Peran Dewan Komisaris
Functions and Roles of the Board of Commissioners
5. Memperkuat Keanggotaan dan Komposisi Direksi.
Strengthening Membership and Composition of the Board of Directors.
5.1 Penentuan jumlah anggota Direksi mempertimbangkan kondisi Perseroan serta Terpenuhi
efektivitas dalam pengambilan keputusan. Fulfilled
Determination of the number of members of the Board of Directors by considering
the Company’s condition and effectiveness in decision making
5.2 Penentuan komposisi anggota Direksi memperhatikan, keberagaman keahlian, Terpenuhi
pengetahuan, dan pengalaman yang dibutuhkan. Fulfilled
Determination of composition of members of the Board of Directors by
considering the diversity of skills, knowledge and experience required.
5.3 Anggota Direksi yang membawahi bidang Akuntansi atau Keuangan memiliki Terpenuhi
keahlian dan/atau pengetahuan di bidang Akuntansi. Fulfilled
Members of the Board of Directors in charge of accounting or finance possess
expertise and/or knowledge in accounting
6 Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi
Improving Quality of Duties and Responsibilities of the Board of Directors.
6.1 Direksi mempunyai kebijakan penilaian sendiri (self-assessment) untuk menilai Terpenuhi
kinerja Direksi. Fulfilled
The Board of Directors has issued a selfassessment policy to assess the Board of
Directors’ performance.
6.2 Kebijakan penilaian sendiri (self-assessment) menilai kinerja Direksi diungkapkan Terpenuhi
melalui Laporan Tahunan Perseroan. Fulfilled
Selfassessment policy assessing the Board of Directors’ performance is disclosed
in the Company’s Annual Report.
6.3 Direksi mempunyai kebijakan terkait pengunduran diri anggota Direksi apabila Terpenuhi
terlibat dalam kejahatan keuangan. Fulfilled
The Board of Directors has issued a policy concerning the resignation of members
of the Board of Directors in the event that they are involved in financial crimes.
D Partisipasi Pemangku Kepentingan
Stakeholders’ Participation
7 Meningkatkan aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan.
Improving aspects of Corporate Governance through Stakeholders’ Participation.
7.1 Perseroan memiliki kebijakan untuk mencegah terjadinya insider trading. Terpenuhi
The Company has issued a policy to prevent insider trading. Fulfilled
7.2 Perseroan memiliki kebijakan anti korupsi dan antifraud. Terpenuhi
The company has issued anticorruption and antifraud policies. Fulfilled
7.3 Perseroan memiliki kebijakan tentang seleksi dan peningkatan kemampuan Terpenuhi
pemasok atau vendor. Fulfilled
The Company has issued a policy concerning the selection and capacity
building of suppliers or vendors.
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Rekomendasi Keterangan
Recomendation Descriptions
7.4 Perseroan memiliki kebijakan tentang pemenuhan hak-hak kreditur. Terpenuhi
The company has issued a policy concerning the fulfillment of the rights of Fulfilled
creditors.
7.5 Perseroan memiliki kebijakan sistem whistleblowing. Terpenuhi
The Company has issued a whistleblowing system policy. Fulfilled
7.6 Perseroan memiliki kebijakan pemberian insentif jangka panjang kepada Direksi Terpenuhi
dan karyawan. Fulfilled
The Company has issued a policy in regard to providing longterm incentives
to Directors and employees.
E Keterbukaan Informasi
Information Disclosure
8 Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi.
Improving Quality of Duties and Responsibilities of the Board of Directors.
8.1 Perseroan memanfaatkan penggunaan teknologi informasi secara lebih luas Terpenuhi
selain situs Web sebagai media keterbukaan informasi. Fulfilled
The Company has benefited from the use of information technology more
broadly in addition to the website as a medium for information disclosure.
8.2 Laporan Tahunan Perseroan mengungkapkan pemilik manfaat akhir dalam Terpenuhi
kepemilikan saham Perusahaan Terbuka paling sedikit 5% (lima persen), selain Fulfilled
pengungkapan pemilik manfaat akhir dalam kepemilikan saham Perseroan
melalui pemegang saham utama dan pengendali.
The Company’s Annual Report discloses ultimate beneficial owner in the
ownership of the Public Company’s shares of at least 5% (five percent), in addition
to disclosing the ultimate beneficial owner in the ownership of the
Company’s shares through the main and controlling shareholders.
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Tata Kelola Perusahaan
Corporate Governance
Hasil Assessment Pelaksanaan Tata Kelola
Tahun 2025
Assessment of Governance Implementation in 2025
Sebagai bentuk pemenuhan kewajiban sesuai As a form of compliance with POJK No. 17 of 2023
dengan POJK Nomor 17 Tahun 2023 serta SEOJK and SEOJK No. 13/SEOJK.03/2017 regarding the
Nomor 13/SEOJK.03/2017 tentang Penerapan Implementation of Corporate Governance for
Tata Kelola bagi Bank Umum, Perseroan Commercial Banks, the Company has conducted
telah melaksanakan penilaian mandiri (self- a self-assessment of its corporate governance
assessment) atas penerapan tata kelola practices in 2025.
sepanjang tahun 2025.
Based on the results of this assessment,
Berdasarkan hasil penilaian tersebut, penerapan the achiements of corporate governance
Tata Kelola PT Bank Neo Commerce Tbk implementation at PT Bank Neo Commerce Tbk
menunjukkan capaian sebagai berikut: are as follows:
1. 1st semester of 2025, the Company received a
1. Semester I Tahun 2025 memperoleh peringkat rating of “3” or Fairly Good, reflecting that the
“3” atau Cukup Baik, yang mencerminkan Company has adequately applied corporate
bahwa Perseroan telah menerapkan prinsip governance principles. Although there are still
tata kelola secara memadai. Meskipun masih weaknesses in the implementation of certain
terdapat kelemahan dalam implementasi principles, these weaknesses are considered
beberapa prinsip, hal tersebut dinilai cukup significant and require continuous attention
signifikan dan memerlukan perhatian serta and follow-up from management.
tindak lanjut berkelanjutan dari manajemen. 2. 2nd Semester of 2025, the Company received
2. Semester II Tahun 2025 memperoleh peringkat a rating of “2” or Good, reflecting adequate
“2” atau Baik, hal ini mencerminkan dari compliance with corporate governance
pemenuhan yang memadai atas prinsip principles. In cases where there are weaknesses
tata kelola. Dalam hal terdapat kelemahan in the application of corporate governance
penerapan prinsip tata kelola, secara umum principles, these weaknesses are generally
kelemahan tersebut kurang signifikan dan insignificant and can be resolved through
dapat diselesaikan dengan tindakan normal standard management actions.
oleh manajemen Bank.
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Tanggung Jawab
Sosial dan Lingkungan
Social and Environmental Responsibilities
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Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility
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Prinsip Dasar dan Komitmen Core Principles and Commitments Perseroan meyakini bahwa keberhasilan jangka The Company believes that long-term success panjang tidak semata-mata diukur dari capaian is not measured solely by financial performance, kinerja keuangan, melainkan juga dari sejauh but also by the extent to which the Company mana Perseroan memberikan kontribusi nyata makes a tangible contribution to sustainable terhadap pembangunan berkelanjutan serta development and fulfills its responsibilities toward menjalankan tanggung jawabnya kepada the environment and society. This perspective lingkungan dan masyarakat. Pandangan ini aligns with the provisions of Article 1 of Law No. 40 of selaras dengan ketentuan Pasal 1 Undang-undang 2007 on Limited Liability Companies, which defines No. 40 Tahun 2007 tentang Perseroan Terbatas, Corporate Social and Environmental Responsibility yang mendefinisikan Tanggung Jawab Sosial dan (TJSL) as the Company's commitment to Lingkungan (TJSL) sebagai komitmen perusahaan participate in sustainable economic development untuk berpartisipasi dalam pembangunan to improve the quality of life and the environment ekonomi berkelanjutan guna meningkatkan for the benefit of all stakeholders.zFurthermore, kualitas kehidupan dan lingkungan yang Article 2 of Government Regulation No. 47 of 2012 bermanfaat bagi seluruh pemangku kepentingan. stipulates that every Limited Liability Company, as Lebih lanjut, Pasal 2 Peraturan Pemerintah No. 47 a legal entity, has an obligation to implement CSR. Tahun 2012 menegaskan bahwa setiap Perseroan Terbatas sebagai badan hukum memiliki kewajiban untuk melaksanakan TJSL. 472 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility
Sebagai perusahaan terbuka yang beroperasi di As a publicly listed company operating in the
sektor perbankan dengan layanan digital, Perseroan banking with digital services sector, the Company
secara konsisten mengimplementasikan tanggung consistently implements this responsibility by
jawab tersebut dengan mengintegrasikannya ke integrating it into its strategies and business
dalam strategi dan proses bisnis. Pendekatan processes. This approach reflects the Company’s
ini mencerminkan komitmen Perseroan untuk commitment to ensuring that its business growth
memastikan bahwa pertumbuhan usaha berjalan is in line with its compliance with sustainability
seiring dengan kepatuhan terhadap prinsip principles.
keberlanjutan.
Pelaksanaan program TJSL merupakan wujud The implementation of CSR programs is a form of
penerapan prinsip tata kelola perusahaan yang the application of the Good Corporate Governance
baik (Good Corporate Governance/GCG) sekaligus (GCG) principles and demonstrates the Company’s
cerminan kepedulian Perseroan terhadap aspek concern for social and environmental aspects. For
sosial dan lingkungan. Bagi Perseroan, TJSL tidak the Company, TJSL is not merely seen as fulfilling
hanya dimaknai sebagai pemenuhan kewajiban regulatory obligations, but also as a way to create
regulasi, tetapi juga sebagai sarana untuk sustainable value for stakeholders, including
menciptakan nilai tambah yang berkelanjutan employees, customers, business partners, and
bagi para pemangku kepentingan, termasuk the broader community.
karyawan, nasabah, mitra usaha, dan masyarakat
luas.
Perencanaan dan pelaksanaan TJSL dirancang The planning and implementation of TJSL are
untuk menjaga keseimbangan antara dimensi designed to maintain a balance between
ekonomi, sosial, dan lingkungan dengan economic, social, and environmental dimensions
mengedepankan prinsip keberlanjutan. Setiap by prioritizing sustainability principles. Every
inisiatif TJSL dilaksanakan melalui kebijakan TJSL initiative is implemented through policies
dan program yang mempertimbangkan and programs that comprehensively consider
secara menyeluruh aspek lingkungan hidup, environmental, labor, social, and community
ketenagakerjaan, sosial kemasyarakatan, serta aspects, as well as customer protection and
perlindungan dan kepentingan nasabah. interests.
Selain itu, Perseroan berkomitmen untuk Furthermore, the Company is committed to
berkontribusi dalam pencapaian Tujuan contributing to the achievement of the Sustainable
Pembangunan Berkelanjutan (Sustainable Development Goals (SDGs) through TJSL programs
Development Goals/SDGs) melalui program that deliver tangible and sustainable impacts.
TJSL yang memberikan dampak nyata dan Thus, the Company is not only focused on
berkelanjutan. Dengan demikian, Perseroan tidak achieving optimal business performance but
hanya berorientasi pada pencapaian kinerja also on strengthening a responsible business
bisnis yang optimal, tetapi juga pada penguatan ecosystem with a long-term perspective.
ekosistem usaha yang bertanggung jawab dan
memiliki perspektif jangka panjang.
Dalam setiap aktivitas operasionalnya, Perseroan In all its operational activities, the Company
memandang kontribusi positif bagi masyarakat considers positive contributions to society and
dan lingkungan sebagai tanggung jawab moral the environment as a moral responsibility and an
sekaligus bagian yang tidak terpisahkan dari integral part of ethical and sustainable business
praktik bisnis yang beretika dan berkelanjutan. practices.
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Pernyataan bahwa Ulasan Lengkap Mengenai
Kegiatan TJSL Diungkapkan pada Laporan
Keberlanjutan
Statement that a Comprehensive Review of TJSL Activities is Disclosed in
the Sustainability Report
Perseroan senantiasa menjalankan seluruh aktivitas
usahanya dengan mengedepankan kepatuhan terhadap
peraturan perundang-undangan serta ketentuan
yang berlaku. Komitmen ini menjadi landasan dalam
memastikan bahwa setiap kegiatan operasional
dilakukan secara bertanggung jawab dan berintegritas.
The Company consistently conducts all its business activities by prioritizing
compliance with applicable laws, regulations, and provisions. This
commitment serves as a foundation that ensures all operational activities
are carried out responsibly and with integrity.
Sebagai lembaga jasa keuangan, Perseroan As a financial services institution, the Company
m e n e ra p ka n p r i n s i p -p r i n s i p ke u a n g a n applies sustainable finance principles in line with
berkelanjutan yang sejalan dengan Peraturan Financial Services Authority (OJK) Regulation
Otoritas Jasa Keuangan (POJK) Nomor 51/ No. 51/POJK.03/2017 on the Implementation
POJK.03/2017 tentang Penerapan Keuangan of Sustainable Finance for Financial Services
Berkelanjutan bagi Lembaga Jasa Keuangan, Institutions, Issuers, and Public Companies. This
Emiten, dan Perusahaan Publik. Penerapan implementation also constitutes compliance with
tersebut sekaligus merupakan bentuk pemenuhan the provisions of the Financial Services Authority
terhadap ketentuan dalam Surat Edaran Otoritas Circular (SEOJK) No. 16/SEOJK.04/2021 regarding
Jasa Keuangan (SEOJK) No. 16/SEOJK.04/2021 the Form and Content of Annual Reports of Issuers
mengenai Bentuk dan Isi Laporan Tahunan Emiten or Public Companies.
atau Perusahaan Publik.
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Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility
Informasi yang komprehensif mengenai program C o m p r e h e n s i ve i n fo r m a t i o n r e g a r d i n g
serta pelaksanaan kegiatan Tanggung Jawab the Company’s Social and Environmental
Sosial dan Lingkungan (TJSL) Perseroan sepanjang Responsibility (TJSL) programs and activities
tahun 2025 disajikan dalam Laporan Keberlanjutan throughout 2025 is presented in the 2025
2025. Laporan ini merupakan bagian yang tidak Sustainability Report, which is an integral part of
terpisahkan dari Laporan Tahunan Perseroan. the Company’s Annual Report.
Sebagai bentuk komitmen terhadap prinsip As a demonstration of our commitment to the
transparansi dan akuntabilitas kepada seluruh principles of transparency and accountability
pemangku kepentingan, Laporan Tahunan dan to all stakeholders, the 2025 Annual Report and
Laporan Keberlanjutan Tahun 2025 juga telah Sustainability Report are also available and
tersedia dan dapat diakses melalui situs web accessible via the Company’s official website.
resmi Perseroan.
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Laporan
Keberlanjutan
Sustainability Report
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Laporan Keberlanjutan
Sustainability Report
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Prinsip Dasar dan Komitmen Basic Principles and Commitments Laporan Keberlanjutan Tahun 2025 merupakan This 2025 Sustainability Report is the fourth laporan keberlanjutan keempat yang diterbitkan sustainability report published by the Company. oleh Perseroan. Penyusunan laporan ini This report was prepared in accordance with dilaksanakan dengan mengacu pada Peraturan Financial Services Authority Regulation No. 51/ Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 POJK.03/2017 and Appendix II regarding the beserta Lampiran II tentang Penerapan Keuangan Implementation of Sustainable Finance for Berkelanjutan bagi Lembaga Jasa Keuangan, Financial Services Institutions, Issuers, and Public Emiten, dan Perusahaan Publik, serta Surat Edaran Companies, as well as Financial Services Authority Otoritas Jasa Keuangan Nomor 16/SEOJK.04/2021 Circular Letter No. 16/SEOJK. 04/2021 regarding the mengenai bentuk dan isi Laporan Tahunan Emiten form and content of the Annual Report of Issuers atau Perusahaan Publik. or Public Companies. Penerbitan laporan ini merupakan wujud The publication of this report reflects the komitmen Perseroan dalam menerapkan prinsip Company’s commitment to consistently and keuangan berkelanjutan secara konsisten dan integratedly implementing sustainable finance terintegrasi pada seluruh kegiatan usaha, principles across all business activities, as sesuai dengan delapan (8) Prinsip Keuangan stipulated in the eight (8) Principles of Sustainable Berkelanjutan. Melalui laporan ini, Perseroan Finance. Through this report, the Company menyampaikan implementasi kebijakan, presents the implementation of sustainability program, dan kegiatan keberlanjutan yang telah policies, programs, and activities that have direncanakan dan dilaksanakan sebagaimana been planned and carried out as outlined in the tercantum dalam Rencana Aksi Keuangan Sustainable Finance Action Plan (RAKB) to support Berkelanjutan (RAKB) dalam rangka mendukung sustainable economic development. pembangunan ekonomi berkelanjutan. 478 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Laporan Keberlanjutan
Sustainability Report
Laporan Keberlanjutan ini memuat informasi This Sustainability Report contains information
kinerja keberlanjutan Perseroan pada aspek on the Company’s sustainability performance
ekonomi, sosial, lingkungan hidup, dan tata kelola across economic, social, environmental, and
untuk periode pelaporan 1 Januari 2025 sampai governance aspects for the reporting period from
dengan 31 Desember 2025. Laporan ini disusun January 1, 2025, to December 31, 2025. This report is
dan diterbitkan secara tahunan serta disajikan prepared and published annually and presented
bersamaan dengan Laporan Tahunan dalam satu together with the Annual Report in the same book,
buku yang sama, sebagai kelanjutan dari laporan as a continuation of the previous period’s report
periode sebelumnya yang diterbitkan pada April published in April 2025. The adoption of integrated
2025. Penerapan pelaporan terintegrasi bertujuan reporting aims to ensure the relevance and
untuk memastikan keterkaitan dan konsistensi consistency of information disclosure between
pengungkapan informasi antar laporan, serta the reports, as well as to avoid duplication of data
menghindari duplikasi data dan informasi. and information.
Seluruh informasi yang disajikan dalam laporan All information presented in this report has been
ini telah melalui proses penelaahan internal reviewed internally by management and relevant
oleh manajemen dan unit kerja terkait, serta departments, and has been approved by the
memperoleh persetujuan dari manajemen Company’s senior management. Therefore, the
puncak Perseroan. Oleh karena itu, Perseroan Company declares that the information disclosed
menyatakan bahwa informasi yang diungkapkan in this report has been prepared fairly and is
dalam laporan ini telah disusun secara wajar dan accountable.
dapat dipertanggungjawabkan.
Cakupan pelaporan keberlanjutan dalam laporan The scope of sustainability reporting in this report
ini meliputi kegiatan operasional Kantor Pusat covers the operational activities of the Head Office
PT Bank Neo Commerce Tbk dan Kantor Cabang of PT Bank Neo Commerce Tbk and the Company’s
Utama Perseroan. Dalam rangka peningkatan Main Branch. In order to improve reporting quality
kualitas pelaporan dan penerapan prinsip and uphold the principle of transparency, the
transparansi, Perseroan menyediakan Lembar Company provides a Feedback Sheet at the end
Umpan Balik pada bagian akhir laporan sebagai of the report to enable stakeholders to submit
sarana bagi pemangku kepentingan untuk suggestions and feedback.
menyampaikan saran dan masukan.
Corporate Secretary
PT Bank Neo Commerce Tbk
Treasury Tower Lantai 60, Kawasan District 8 LOT. 28
Jl. Jend. Sudirman Kav. 52–53
Senayan, Kebayoran Baru, Jakarta Selatan 12190
Tel. : (6221) 2709 4950, 2709 4951
Email : corsec@bankneo.co.id
Website : www.bankneocommerce.co.id
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Strategi Keberlanjutan Sustainability Strategy Perseroan meyakini bahwa keberlanjutan jangka Th e C o m p a ny b e l i eve s th a t l o n g -te r m panjang merupakan prasyarat utama bagi sustainability is an essential element for pertumbuhan usaha yang berkesinambungan. sustainable business grow th. Amidst the Dalam menghadapi dinamika industri perbankan increasingly complex and competitive dynamics yang semakin kompleks dan kompetitif, Perseroan of the banking industry, the Company consistently senantiasa berupaya menjaga keseimbangan strives to maintain a balance between achieving antara pencapaian kinerja ekonomi, pemberian e c o n o m i c p e r fo rm a n c e , m a k i n g s o c i a l kontribusi sosial, serta pemenuhan tanggung contributions, and fulfilling its environmental jawab terhadap lingkungan hidup. Pemahaman responsibilities. This understanding drives the tersebut mendorong Perseroan untuk berperan Company to actively contribute to climate change aktif dalam upaya mitigasi risiko perubahan risk mitigation efforts as part of its commitment iklim sebagai bagian dari kontribusi terhadap to sustainable economic development. pembangunan ekonomi berkelanjutan. Dalam rangka memastikan keberlanjutan usaha, To ensure business sustainability, the Company's Perseroan memfokuskan strategi pada penguatan strategy focuses on strengthening its business fondasi bisnis yang selaras dengan prinsip foundation in line with the triple bottom line triple bottom line, yang mencakup perhatian principle, which encompasses attention to social terhadap aspek sosial (people), penciptaan aspects (people), the creation of economic value nilai ekonomi (profit), serta perlindungan dan (profit), and the protection and preservation of the pelestarian lingkungan hidup (planet). Ketiga environment (planet). These three aspects are aspek tersebut dipandang sebagai satu kesatuan regarded as an integrated unit and become the yang terintegrasi dan menjadi dasar dalam foundation for all of the Company’s operational setiap aktivitas operasional dan pengambilan activities and business decision-making. keputusan bisnis Perseroan. Sebagai bentuk implementasi, Perseroan telah As part of its implementation, the Company menetapkan strategi keberlanjutan sesuai has established a sustainability strategy in dengan ketentuan POJK No. 51/POJK.03/2017 dan accordance with POJK No. 51/POJK.03/2017 and menyelaraskannya dengan Roadmap Keuangan aligned it with the Sustainable Finance Roadmap Berkelanjutan Tahap II (2021–2025) yang Phase II (2021–2025), which emphasizes the menitikberatkan pada pengembangan ekosistem comprehensive development of a sustainable keuangan berkelanjutan secara komprehensif. financial ecosystem. The Company’s strategic Prioritas strategis serta target keberlanjutan priorities and sustainability targets are further Perseroan selanjutnya dirumuskan dalam formulated in the 2025 Sustainable Finance Action Rencana Aksi Keuangan Berkelanjutan (RAKB) Plan (RAKB) as an implementation guideline for Tahun 2025 sebagai pedoman pelaksanaan bagi all work units and organizational levels. seluruh unit kerja dan lini organisasi. Hingga periode pelaporan, Perseroan secara As of the reporting period, the Company has konsisten menerapkan budaya kerja green consistently implemented a green office lifestyle office lifestyle serta melaksanakan Program work culture and carried out the Social and Tanggung Jawab Sosial dan Lingkungan (TJSL) Environmental Responsibility Program (TJSL) in yang diselaraskan dengan Tujuan Pembangunan line with the Sustainable Development Goals Berkelanjutan (Sustainable Development Goals/ (SDGs). In terms of products and services, the SDGs). Dari sisi produk dan layanan, Perseroan Company continues to promote the increase terus mendorong peningkatan penyaluran in the disbursement of financing and credit for pembiayaan dan kredit kepada kegiatan usaha sustainable business activities, in line with the berkelanjutan, sejalan dengan target yang telah targets set in the 2025 RAKB. ditetapkan dalam RAKB Tahun 2025. 480 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Sebagai bank berbasis layanan digital, Perseroan As a digital-based bank, the Company provides
menyediakan akses terhadap seluruh produk access to all banking products and services
dan layanan perbankan secara daring tanpa online without requiring physical visits to branch
memerlukan kunjungan fisik ke kantor cabang. offices. This operational model not only enhances
Model operasional ini tidak hanya meningkatkan efficiency and convenience for customers but
efisiensi dan kenyamanan bagi nasabah, tetapi also supports efforts to reduce carbon emissions
juga mendukung upaya pengurangan emisi and aligns with the green banking principles
karbon serta sejalan dengan prinsip green advocated by the Government.
banking yang dicanangkan oleh Pemerintah.
Melalui implementasi strategi, program, dan Through the implementation of these sustainability
inisiatif keberlanjutan tersebut, Perseroan strategies, programs, and initiatives, the Company
meyakini bahwa perannya sebagai agen believes that its role as an agent of change and
perubahan dan mitra strategis Pemerintah dapat a strategic partner of the Government can make
memberikan kontribusi nyata dalam mendorong a tangible contribution in promoting an inclusive
terwujudnya ekonomi hijau yang inklusif dan and sustainable green economy in Indonesia.
berkelanjutan di Indonesia.
Dukungan Nyata Bank Neo Bank Neo Commerce’s Tangible
Commerce terhadap Agenda Support for the Sustainable
Pembangunan Berkelanjutan Development Agenda
Strategi keberlanjutan yang diterapkan oleh The sustainability strategies implemented by
Perseroan dirancang tidak hanya untuk the Company are designed not only to create
menciptakan nilai ekonomi bagi Perusahaan, economic value for the Company but also to
tetapi juga untuk memberikan manfaat yang provide broader benefits for stakeholders. Through
lebih luas bagi para pemangku kepentingan. this approach, the Company strives to ensure
Melalui pendekatan tersebut , Perseroan that every initiative contributed to supporting the
berupaya memastikan bahwa setiap inisiatif achievement of the 17 Sustainable Development
yang dijalankan turut berkontribusi dalam Goals (SDGs).
mendukung pencapaian 17 Tujuan Pembangunan
Berkelanjutan (Sustainable Development Goals/
SDGs).
Berbagai program dan inisiatif keberlanjutan Various sustainability programs and initiatives
Perseroan telah diselaraskan dengan agenda of the Company have been aligned with the
pembangunan nasional yang dicanangkan national development agenda set forth by the
Pemerintah, sehingga kehadiran Bank Neo Government, and it is hoped that the presence
Commerce diharapkan dapat memberikan of Bank Neo Commerce will have a tangible
dampak positif yang nyata dan berkelanjutan and sustainable positive impact on society and
bagi masyarakat serta lingkungan. Keterkaitan the environment. The connection between the
antara inisiatif Perseroan dan sasaran SDGs Company's initiatives and the SDG targets is
tersebut disajikan dalam bagan berikut. presented in the following chart.
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Tujuan SDGs Target Program / Kegiatan Perusahaan dalam laporan ini
SDGs Goals Targets Corporate Program/Activity in this Report
Mengakhiri kemiskinan • Penyediaan produk produk perbankan yang solutif
dimanapun dan dalam semua bagi nasabah
bentuk • Memberikan edukasi literasi keuangan kepada
End poverty everywhere and in nasabah dan masyarakat
all forms • Membuka akses terhadap layanan keuangan melalui
produk dan jasa perbankan yang dipasarkan
• Providing solution-oriented banking products for
customers
• Providing financial literacy education to customers and
the public
• Opening access to financial services through marketed
banking products and services
Memberikan hak atas kesehatan • Memberikan fasilitas asuransi kesehatan bagi
dan kehidupan yang sehat dan karyawan
sejahtera • Menciptakan lingkungan kerja yang sehat dan aman
Ensure healthy lives and promote • Providing health insurance facilities for employees
wellbeing for all at all ages • Creating a healthy and safe work environment
Mencapai kesetaraan gender • Membuka lapangan kerja seluas-luasnya tanpa
dan memberdayakan membeda-bedakan gender sepanjang kandidat yang
semua perempuan dan anak bersangkutan mampu memenuhi kualifikasi yang
perempuan dipersyaratkan
Achieve gender equality and • Mendukung program pengembangan karier karyawan
empower all women and girls • Menjamin pemenuhan hak-hak karyawan, termasuk
hak bagi karyawan perempuan
• Kegiatan CSR bagi karyawan.
• Opening job opportunities as wide as possible
without discriminating against gender as long as the
candidate concerned is able to meet the required
qualifications
• Supporting employee career development programs
• Ensuring the fulfillment of employee rights, including
the rights of female employees
• CSR activities for employees.
Mendukung pertumbuhan • Kinerja ekonomi yang positif dan berkelanjutan
ekonomi yang inklusif dan • Penciptaan lapangan kerja
berkelanjutan, tenaga kerja • Kegiatan CSR bagi masyarakat
penuh dan produktif dan • Mengentaskan kerja paksa
pekerjaan yang layak bagi • Melindungi hak hak karyawan.
semua • Positive and sustainable economic
Promote sustained, inclusive and • Job creation
sustainable economic growth, • CSR activities for the community
full and productive employment • Ending forced labour
and decent work for all. • Protecting employee rights.
Memperbesar pemanfaatan • Kegiatan edukasi dan inklusi keuangan yang
jasa keuangan bagi pekerja dan dilaksanakan oleh Bank
masyarakat • Membuka akses pemanfaatan produk yang dimiliki
Strengthen the use of financial Bank sesuai dengan kemampuan dan kebutuhan
services for workers and the masyarakat.
community, • Financial education and inclusion activities
• implemented by the Bank
• Opening access to optimize products owned by the
Bank in accordance with the capabilities and needs of
the community.
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Tujuan SDGs Target Program / Kegiatan Perusahaan dalam laporan ini
SDGs Goals Targets Corporate Program/Activity in this Report
Pencapaian usaha berkelanjutan • Mendukung pengelolaan sampah di lingkungan Bank
dalam menjalankan praktek • Mengurangi penggunaan kertas dalam menjalankan
usaha. operasional Perseroan secara internal maupun
Achievement of sustainable dengan konsumen
business in running business • Efisiensi pemanfaatan energi listrik dan air dalam
practices. menjalankan kegiatan usaha.
• Supporting waste management within the Bank
• Reducing the use of paper in carrying out the
Company’s operations internally and with consumers
• Efficient use of electricity and water in carrying out
business activities.
Pelaksanaan Rencana Aksi Keuangan Implementation of the Sustainable
Berkelanjutan (RAKB) Finance Action Plan (RAKB)
Dalam rangka mengimplementasikan strategi In order to implement its Sustainable Finance
Keuangan Berkelanjutan, Perseroan menyusun strategy, the Company has formulated and
dan melaksanakan Rencana Aksi Keuangan implemented the Sustainable Finance Action Plan
Berkelanjutan (RAKB) untuk periode 2025-2029. (RAKB) for the 2025-2029 period. The RAKB includes
RAKB tersebut memuat rencana aksi jangka short-term action plans covering a one-year
pendek dengan cakupan periode satu tahun period, as well as medium- to long-term action
serta rencana aksi jangka menengah hingga plans covering a period of up to five years. The
jangka panjang untuk periode sampai dengan formulation and implementation of the RAKB aim
lima tahun. Penyusunan dan pelaksanaan to fulfill the Company’s obligations under Financial
RAKB dilakukan sebagai bentuk pemenuhan Services Authority Regulation No. 51/POJK.03/2017
kewajiban Perseroan atas ketentuan Peraturan regarding the Application of Sustainable Finance
Otoritas Jasa Keuangan Nomor 51/POJK.03/2017 for Financial Services Institutions, Issuers, and
mengenai Penerapan Keuangan Berkelanjutan Public Companies.
bagi Lembaga Jasa Keuangan, Emiten, dan
Perusahaan Publik.
Unit kerja yang ditetapkan sebagai penanggung The work unit designated as responsible for
jawab pelaksanaan RAKB secara berkala implementing the RAKB periodically monitors and
melakukan pemantauan dan evaluasi terhadap evaluates the sustainability policies, programs,
kebijakan, program, serta proses keberlanjutan and processes implemented in the Company’s
yang diimplementasikan dalam kegiatan operational activities. These evaluations aim
operasional Perseroan. Kegiatan evaluasi tersebut to ensure that the sustainability strategies
bertujuan untuk memastikan bahwa strategi and initiatives being carried out remain in line
dan inisiatif keberlanjutan yang dijalankan tetap with laws and regulations, relevant to business
selaras dengan ketentuan peraturan perundang- dynamics, effective in their implementation, and
undangan, relevan dengan dinamika usaha, capable of contributing to economic and social
efektif dalam pelaksanaannya, serta mampu growth in the Company’s operational regions.
memberikan kontribusi terhadap pertumbuhan
ekonomi dan sosial di wilayah operasional
Perseroan.
Aktualisasi RAKB Tahun 2025 Implementation of the RAKB 2025
Mengacu pada ketentuan POJK 51/2017, sepanjang In accordance with POJK 51/2017, the Company
tahun 2025 Perseroan telah melaksanakan has implemented various programs outlined in
berbagai program yang tercantum dalam RAKB. the RAKB throughout 2025. These programs were
Program-program tersebut dirancang dengan designed by focusing on aligning SDG targets, the
mempertimbangkan keselarasan antara target Company’s business objectives, and compliance
pencapaian SDGs, sasaran bisnis Perseroan, with regulations established by the Government
serta pemenuhan regulasi yang ditetapkan oleh of Indonesia.
Pemerintah Indonesia.
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Sebagai bentuk transparansi, berikut disajikan As a form of transparency, the following is a
ringkasan program dan inisiatif keberlanjutan summary of the sustainability programs and
yang telah ditetapkan dalam RAKB Tahun 2025, initiatives established in the RAKB 2025, which
yang menjadi pedoman pelaksanaan Keuangan serves as a guideline for the implementation
Berkelanjutan di seluruh lini organisasi Perseroan. of Sustainable Finance across all levels of the
Company’s organization.
Indikator
Uraian Aktivitas Tujuan Aktivitas Keberhasilan Status Implementasi
Activity Description Activity Goal Achievement Implementation Status
Indicator
Januari–Maret
January-March
Melakukan finalisasi Mempersiapkan Launching Produk baru Bank dalam tahap persiapan
dan mempersiapkan proses penerbitan Simpanan, dimana untuk proses peluncuran
program marketing produk NeoGreen dengan menabung produk Neo Green di Q2 2025,
dan kampanye untuk Preparing the nasabah dapat ikut termasuk mempersiapkan
dengan Mitra terpilih launching process of serta dalam menjaga program marketing yang akam
untuk peluncuran Neo Green Product kelestarian lingkungan diimplementasikan dengan mitra
produk Neo Green hidup: Tabungan Neo terpilih
Finalizing and Green The Bank is currently preparing
preparing marketing Launching a new for the launch of the Neo Green
and campaign Savings product, in product in Q2 2025, including
programs with which customers preparing a marketing program
selected partners for can participate to be implemented with selected
the launching of Neo in preserving the partners
Green product environment through
their savings : Neo
Green Savings
April–Juni
April-June
Melakukan sosialisasi Mendorong awareness Launching produk Bank meluncurkan produk
dan kampanye nasabah dan/atau tabungan Neo Tabungan baru bernama Neo
peluncuran produk calon nasabah akan Green dan semakin Green pada tanggal 26 Juni
tabungan Neo produk tabungan baru banyak nasabah/ 2025, dimana nasabah dapat
Green dengan Neo Green calon nasabah yang memberikan kontribusi pada
memanfaatkan Raising awareness mengetahui mengenai kelestarian lingkungan hidup
platform digital among customers produk tabungan Neo dengan melakukan pembukaan
Conducting and/or prospective Green Tabungan Neo Green
socialization and customers about Launching of Neo The Bank launched a new savings
campaign for the the new Neo Green Green savings product product called Neo Green on
launch of the Neo savings product and an increasing June 26, 2025, allowing customers
Green savings product number of customers to contribute to environmental
using digital platforms and prospective conservation by opening a Neo
customers who are Green savings account
aware of Neo Green
savings product
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Indikator
Uraian Aktivitas Tujuan Aktivitas Keberhasilan Status Implementasi
Activity Description Activity Goal Achievement Implementation Status
Indicator
Juli–September
July-September
Terus Melakukan Meningkatkan Meningkatnya jumlah Pada periode 30 September 2025
sosialisasi dan awareness nasabah nasabah dan dana Bank berhasil memiliki sebanyak
kampanye produk dan/atau calon kelolaan yang memiliki 13.934 rekening Tabungan Neo
tabungan Neo nasabah akan produk produk tabungan Neo Green
Green dengan tabungan Neo Green Green As of September 30, 2025, the Bank
memanfaatkan guna mendorong Increase in the had opened a total of 13,934 Neo
platform digital; serta minat dan potensi number of customers Green Savings accounts
melakukan kolaborasi akuisisi and assets under
dengan Mitra Terpilih Raise awareness management holding Bank melakukan uji coba terbatass
Continue socializing among customers Neo Green savings produk Neo Business Loan pada
and promoting the and/or prospective product tanggal 23 Juli 2025. Per 30
Neo Green savings customers about the September 2025, Bank telah
product by leveraging Neo Green savings Bergabungnya memiliki sebanyak 74 rekening
digital platforms; product to drive nasabah eksisting pinjaman Neo Business Loan
and collaborate with interest and potential produk Neo Business The Bank conducted a limited trial
Selected Partners customer acquisition yang mengajukan of the Neo Business Loan product on
produk Neo Business July 23, 2025. As of September 30,
Melakukan uji coba Memperkenalkan Loan 2025, the Bank had 74 Neo Business
terbatas untuk produk produk Neo Business Inclusion of existing Loan accounts
Neo Business Loan Loan kepada nasabah Neo Business
dan melakukan Bank eksisting produk customers who apply
pemasaran dengan Neo Business for the Neo Business
memanfaatkan Introducing the Neo Loan
platform digital Bank Business Loan product
Conducting a limited to existing Bank
trial for the Neo customers of the Neo
Business Loan product Business product
and marketing it
through the Bank’s
digital platforms
Oktober–Desember
October-December
Melakukan kolaborasi Mendorong Meningkatnya Pada periode 31 Desember 2025
dengan Partner untuk peningkatan jumlah nasabah Bank memiliki 29.298 rekening
melakukan sosialisasi awareness, yang memiliki produk Tabungan Neo Green, dengan total
dan kampanye engagement, dan Tabungan Neo Green portofolio Rp3.758 miliar
Produk Tabungan adopsi Produk dan Terlaksananya As of December 31, 2025, the Bank
Neo Green, dengan Tabungan Neo program edukasi had 29,298 Neo Green Savings
melakukan berbagai Green serta kelestarian lingkungan accounts, with a total portfolio of
program aktivasi mengajak nasabah guna meningkatkan IDR 3.758 billion
yang melibatkan untuk mengetahui awareness dan
nasabah untuk implementasi porsi pemahaman
terlibat langsung donasi dari produk nasabah terhadap isu
dalam kegiatan yang Tabungan Neo Green keberlanjutan
berhubungan dengan yang dikelola oleh Increase in the
kelestarian lingkungan Partner number of customers
Collaborating with Increase awareness, holding Neo Green
partners to socialize engagement, and Savings accounts and
and promote the adoption of the the implementation
Neo Green Savings Neo Green Savings of environmental
Product through Product, and sustainability
various activation encourage customers education programs
programs that to learn about how the to raise customer
encourage customers donation portions from awareness and
to participate directly the Neo Green Savings understanding of
in activities related Product are managed sustainability issues
to environmental by our partners
sustainability
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 485
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Indikator
Uraian Aktivitas Tujuan Aktivitas Keberhasilan Status Implementasi
Activity Description Activity Goal Achievement Implementation Status
Indicator
Pemantauan Melakukan evaluasi Penyusunan Laporan Bank menyelesaikan uji coba
portofolio Neo atas produk untuk Hasil Uji Coba Neo terbatas produk Neo Business Loan
Business Loan yang proses perizinan Business Loan yang pada tanggal 30 September 2025.
disalurkan pada produk terkait telah dilakukan Per tanggal 31 Desember 2025, Bank
periode Uji Coba sebelum peluncuran menjelang Juli – memiliki sebanyak 24 rekening
Terbatas yang akan produk Neo Business September 2025 pinjaman Neo Business Loan
dituangkan dalam Loan secara resmi Preparation of Neo The Bank completed a limited trial
laporan terkait Hasil uji melalui platform Business Loan Trial of its Neo Business Loan product
coba terbatas untuk digital bank Report which was on September 30, 2025. As of
produk Neo Business Conducting a product implemented before December 31, 2025, the Bank had 24
Loan. Selanjutnya Bank evaluation for the July - September Neo Business Loan accounts
akan mempersiapkan relevant product 2025
laporan tersebut licensing process prior
sebagai bagian to the official launch of
pemenuhan dokumen the Neo Business Loan
untuk pengajuan through the Bank’s
perizinan produk Neo digital platform
Business Loan agar
dapat secara resmi
meluncurkan produk
tersebut melalui
platform digital bank
Monitoring of the Neo
Business Loan portfolio
disbursed during the
Limited Trial Period
will be detailed in a
report on the results
of the Neo Business
Loan Limited Trial. The
Bank will then prepare
this report as part of
the documentation
required for the Neo
Business Loan product
licensing application,
enabling the product
to be officially
launched through the
Bank’s digital platform
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Penanggung Jawab RAKB Person in Charge of the RAKB
Pelaksanaan seluruh program dan inisiatif The implementation of all programs and initiatives
yang tercantum dalam RAKB berada di bawah listed in the RAKB falls under the responsibility of
tanggung jawab Tim Task Force RAKB. Tim ini the RAKB Task Force. This team was established
dibentuk berdasarkan Surat Keputusan Direksi No. pursuant to Board of Directors’ Decree No.
SKEP/133/SET/BNC/X/2025 tanggal 31 Oktober 2025 SKEP/133/SET/BNC/X/2025 dated October 31, 2025,
tentang Pembaharuan Tim Task Force Penyusunan regarding the Renewal of the Task Force for the
Rencana Aksi Keuangan Berkelanjutan (RAKB) PT Development of the Sustainable Finance Action
Bank Neo Commerce Tbk. Plan (RAKB) of PT Bank Neo Commerce Tbk.
Tim Task Force tersebut bertanggung jawab The Task Force reports directly to the Board
langsung kepada Direksi dan dipimpin oleh of Directors and is led by the Head of Work
pejabat setingkat Pimpinan Unit Kerja yang Unit who reports to the President Director. This
melapor kepada Direktur Utama. Struktur organizational structure is designed to ensure
organisasi ini dirancang untuk memastikan that the implementation of Sustainable Finance
bahwa penerapan Keuangan Berkelanjutan can be carried out in a coordinated, consistent,
dapat dijalankan secara terkoordinasi, konsisten, and comprehensive manner across all of the
dan menyeluruh di seluruh kegiatan operasional Company’s operational activities. With the
Perseroan. Dengan dukungan tata kelola yang support of clear governance, Sustainable Finance
jelas, Keuangan Berkelanjutan telah menjadi has become an integral and ongoing part of the
bagian integral dan berkelanjutan dalam sistem Company’s management system.
manajemen Perseroan.
Target dan Realisasi RAKB Tahun 2025 RAKB 2025 Targets and Realization
Sebagai bentuk akuntabilitas atas pelaksanaan As a form of accountability for the implementation
Keuangan Berkelanjutan, Perseroan menyampaikan of Sustainable Finance, the Company reports
capaian realisasi RAKB sepanjang tahun 2025. the realization of the RAKB throughout 2025.
Informasi ini mencerminkan sejauh mana program This information reflects the extent to which
dan inisiatif keberlanjutan telah dijalankan sesuai sustainability programs and initiatives have been
dengan target yang ditetapkan dalam RAKB. implemented in accordance with the targets set
in the RAKB.
Rincian target dan realisasi pelaksanaan aksi Details of the targets and realization of Sustainable
Keuangan Berkelanjutan selama tahun 2025 Finance actions during 2025 are presented in the
disajikan dalam tabel berikut. following table.
2025
Uraian/Tahun
Description/Year Jumlah Nominal (Rp juta)
Total Nominal (IDR million)
Jumlah produk yang memenuhi kriteria kegiatan usaha berkelanjutan
Number of products that meet the criteria for sustainable business activities
a. Penghimpunan dana - -
Fundrasing
b. Penyaluran dana 24 160,5
Disbursement of Funds
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2025
Uraian/Tahun
Description/Year Jumlah Nominal (Rp juta)
Total Nominal (IDR million)
Total aset produktif kegiatan usaha berkelanjutan
Total Earning Assets of Sustainable Business Activities
a. Total kredit kegiatan usaha berkelanjutan - -
Total Loan/Financing of Sustainable Business
Activities
b. Total non – kredit kegiatan usaha berkelanjutan 8 340.485
terhadap total kredit Bank (%)
Total Non-Loan/Financing Non-Sustainable
Business Activities
Persentase total kredit kegiatan usaha berkelanjutan - -
terhadap total kredit Bank (%)
Percentage of total loan/financing of sustainable
business activities to total bank loan/financing (%)
Jumlah dan kualitas kredit kegiatan usaha berkelanjutan
The number and quality of loan for sustainable business activities
a. Energi terbarukan Nihil Nihil
Renewable energy Nil Nil
b. Efisiensi energi Nihil Nihil
Energy efficiency Nil Nil
c. Energi terbarukan Nihil Nihil
Renewable energy Nil Nil
d. Efisiensi energi Nihil Nihil
Energy efficiency Nil Nil
e. Energi terbarukan Nihil Nihil
Renewable energy Nil Nil
f. Efisiensi energi Nihil Nihil
Energy efficiency Nil Nil
g. Energi terbarukan Nihil Nihil
Renewable energy Nil Nil
h. Efisiensi energi Nihil Nihil
Energy efficiency Nil Nil
i. Energi terbarukan Nihil Nihil
Renewable energy Nil Nil
j. Efisiensi energi Nihil Nihil
Energy efficiency Nil Nil
k. Energi terbarukan Nihil Nihil
Renewable energy Nil Nil
l. Efisiensi energi Nihil Nihil
Energy efficiency Nil Nil
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Ikhtisar Aspek Keberlanjutan
Sustainability Aspect Highlights
Aspek Ekonomi
Economic Aspect
Keterangan Satuan
2025 2024 2023
Description Unit
Jenis produk yang Unit Produk Kredit untuk UMKM Kredit pengelolaan • Kredit untuk UMKM
memenuhi kriteria Product Unit Credit for MSMEs sumber daya • Kredit pengelolaan
kegiatan usaha alam hayati dan sumber daya
berkelanjutan (KKUB) penggunaan lahan alam hayati dan
Types of products that yang berkelanjutan penggunaan lahan
meet the criteria for Credit for yang berkelanjutan
sustainable business sustainable • Credit for MSMEs
activities management of • Credit for
biological resources sustainable
and land use management of
biological resources
and land use
Nominal prosedur Rp Juta - - 98.926
dan /atau jasa yang IDR million
memenuhi kriteria
kegiatan usaha
berkelanjutan (KKUB)
Number of products and/
or services that meet the
criteria for sustainable
business activities
Penyaluran kredit Rp Juta 7.182.580 8.822.146 10.695.340
keseluruhan IDR million
Overall loan distribution
Persentase total portofolio kegiatan usaha berkelanjutan terhadap total portofolio (%):
Percentage of the total portfolio of sustainable business activities to the total portfolio (%):
a. Penghimpunan Dana Persen Nihil Nihil Nihil
Fundraising Percent Nil Nil Nil
b. Penyaluran Dana Persen 0,002% 0,92% 0,92%
Disbursement of Funds Percent
Aspek Lingkungan Hidup
Environmental Aspect
Keterangan Satuan
2025 2024 2023
Description Unit
Penggunaan BBM Liter 24.976 25.474 21.329
Fuel Usage Liters
Penggunaan Listrik Kwh 329.750 337.158 250.754
Electricity Usage Kwh
Gigajoules 1.187 1.213 902
Gigajoules
Penggunaan Air Meter kubik 1.667 1.789 n/a*
Water Usage Cubic
meters
Biaya Lingkungan Hidup Rp Juta n/a n/a n/a
Environmental Costs IDR million
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Aspek Sosial
Social Aspect
Keterangan Satuan
2025 2024 2023
Description Unit
Jumlah total karyawan Orang 933 1.208 998
Total Number of People
Employees
Jumlah karyawan tetap Orang 290 364 326
pria People
Total male employees
Jumlah karyawan tetap Orang 226 262 253
wanita People
Total female employees
Pengurus Bank dan Pria (Orang) 14 14 17
Kepala Cabang Male (People)
berdasarkan jenis kelamin
Bank Management and Wanita 13 13 21
Branch Manager by (Orang)
gender Female
(People)
Jumlah karyawan Kantor Pusat 591 709 611
berdasarkan wilayah Head Office
Number of employees by
region Kantor di 342 499 387
Daerah
Regional Office
Biaya pengembangan Rp Juta 5.813 6.200 8.884
kompetensi karyawan IDR Million
Employee Competence
Development Cost
Rata-rata jam pelatihan Jam per 34.63 26.531 39,13
karyawan wanita Tahun
Average training hours for Hour per Year
female employees
Rata-Rata jam pelatihan Jam per 38.16 2,7.281 39,13
karyawan pria Tahun
Average training hours for Hour per Year
male employees
Jumlah penyeluran Rp Juta 32,139 186,25 132
Dana Corporate Social IDR Million
Responsibility (CSR)
Total Disbursement of
Corporate Social
Responsibility (CSR) Funds
Jumlah kegiatan yang Jumlah 12 Kegiatan Literasi 7 Kegiatan 4 Kegiatan Literasi
berkaitan dengan Total dan 26 Kegiatan Literasi dan 19 dan 5 Kegiatan
program edukasi literasi Inklusi yang Kegiatan Inklusi Inklusi yang
keuangan terlaksana yang terlaksana terlaksana
Number of activities 12 Literacy Activities 7 Literacy Activities 4 Literacy Activities
related to financial and 26 Inclusion and 19 Inclusion and 5 Inclusion
literacy education Activities realized Activities realized Activities realized
programs
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Tata Kelola Keberlanjutan
Sustainability Governance
Penanggung Jawab Penerapan Person in Charge of Sustainable
Keuangan Berkelanjutan Finance Implementation
Komitmen Perseroan dalam mengimplementasikan The Company’s commitment to implementing the
prinsip Keuangan Berkelanjutan diwujudkan principles of Sustainable Finance is realized through
melalui pembentukan Tim Task Force RAKB the establishment of the RAKB Task Force pursuant
berdasarkan Surat Keputusan Direksi No. SKEP/133/ to Board of Directors’ Decree No. SKEP/133/SET/
SET/BNC/X/2025 tanggal 31 Oktober 2025 tentang BNC/X/2025 dated 31 October 2025 regarding
Tim Task Force Penyusunan Rencana Aksi the Task Force Team for the Preparation of the
Keuangan Berkelanjutan (RAKB). Pembentukan Sustainable Finance Action Plan (RAKB). The
tim ini mencerminkan keseriusan Perseroan dalam establishment of this team reflects the Company’s
memastikan penerapan Keuangan Berkelanjutan seriousness in ensuring that the implementation
dilakukan secara terarah dan terkoordinasi. of Sustainable Finance is properly targeted and
coordinated.
Meskipun telah memiliki tim khusus, Direksi Despite having a dedicated team, the Board
tetap memegang tanggung jawab utama of Directors is still primarily responsible for the
atas penerapan Keuangan Berkelanjutan di implementation of Sustainable Finance within
Perseroan. Direksi secara berkala melaporkan hasil the Company. The Board of Directors periodically
pelaksanaan dan perkembangan implementasi reports the results of implementation and progress
kepada Dewan Komisaris serta regulator sesuai to the Board of Commissioners and regulators in
dengan ketentuan yang berlaku. accordance with applicable regulations.
Tim Task Force terdiri dari 14 (empat belas) The Task Force consists of 14 (fourteen) members
anggota yang berasal dari perwakilan Kepala representing Division Heads and operates
Divisi dan bersifat ad-hoc. Pembagian peran dan on an ad-hoc basis. The division of roles and
tanggung jawab masing-masing Kepala Divisi responsibilities of each Division Head in supporting
dalam mendukung tata kelola keberlanjutan the Company’s sustainability governance is
Perseroan disajikan pada tabel berikut. presented in the following table.
Unit/Pejabat Peran dan Tanggung Jawab
Unit/Executive Role and Responsibility
Head of Compliance Ketua
Chairperson
Head of Corporate Secretary Anggota
Member
Head of Risk Management Anggota
Member
Head of Regulatory Reporting & Tax Anggota
Member
Head of Treasury Anggota
Member
Head of Funding & Business Network Anggota
Member
Head of Commercial Lending Anggota
Member
Head of Retail, Digital & SME Lending Anggota
Member
Head of IT Security & Governance Anggota
Member
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Unit/Pejabat Peran dan Tanggung Jawab
Unit/Executive Role and Responsibility
Head of IT Development Anggota
Member
Head of IT Operations Anggota
Member
Head of Human Resources Anggota
Member
Head of Operations Anggota
Member
Head of Middle Office Anggota
Member
Sejalan dengan sifatnya yang ad-hoc, Tim Task In line with its ad-hoc nature, the Task Force will
Force akan dibubarkan apabila Perseroan telah be dissolved once the Company has established
membentuk unit kerja permanen yang secara a permanent unit specifically responsible for
khusus bertanggung jawab atas pelaksanaan implementing sustainable finance and managing
Keuangan Berkelanjutan serta pengelolaan risiko environmental, social, and governance (ESG) risks.
Lingkungan, Sosial, dan Tata Kelola (LST).
Pengembangan Kompetensi Terkait Development of Competencies Related
Keuangan Berkelanjutan Tahun 2025 to Sustainable Finance in 2025
Perseroan memahami bahwa keberhasilan The Company understands that the successful
pelaksanaan RAKB Tahun 2025 sangat ditentukan implementation of the 2025 RAKB is largely determined
oleh peran dan kapasitas sumber daya manusia. by the role and capacity of human resources. Therefore,
Oleh karena itu, penguatan kompetensi strengthening employee competencies is one of the
karyawan menjadi salah satu fokus utama main focuses in supporting the implementation of
dalam mendukung implementasi Keuangan Sustainable Finance.
Berkelanjutan.
Sepanjang periode pelaporan 2025, Perseroan Throughout the 2025 reporting period, the
menyelenggarakan dan mendorong partisipasi Company organized and encouraged employee
karyawan dalam berbagai kegiatan pelatihan, participation in various training sessions, seminars,
seminar, dan webinar yang mengangkat topik and webinars addressing Sustainable Finance
Keuangan Berkelanjutan maupun tema lain topics as well as other topics relevant to achieving
yang relevan dengan pencapaian Tujuan the Sustainable Development Goals (SDGs).
Pembangunan Berkelanjutan (TPB).
Perseroan menyambut baik antusiasme The Company welcomes employees’ enthusiasm
karyawan dalam mengikuti program-program in participating in these competency development
pengembangan kompetensi tersebut sebagai programs in an effort to build a shared
bagian dari upaya membangun pemahaman understanding and awareness of the importance
dan kesadaran bersama terhadap pentingnya of Sustainable Finance. Details of the training
Keuangan Berkelanjutan. Rincian kegiatan activities attended during 2025 are presented in
pelatihan yang diikuti selama tahun 2025 disajikan the following table.
pada tabel berikut.
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Nama Pelatihan Tanggal Penyelenggara Jumlah Peserta
Training Date Organizer Total Participant
Training Climate Risk Management 13 & 14 Maret 2025 Learning Media Indonesia 11 Orang
And Scenario Analysis (CRMS) dan March 13 & 14, 2025 (LMI) 11 Persons
Climate Risk Stress Testing (CRST)
Climate Risk Management And
Scenario Analysis (CRMS) and Climate
Risk Stress Testing (CRST) Training
Training Rencana Aksi Keuangan 20 & 21 Maret 2025 Lembaga Pengembangan 6 Orang
Keberlanjutan (RAKB) March 20 & 21, 2025 Perbankan Indonesia (LPPI) 6 Persons
Sustainable Finance Action Plan
(RAKB) Training
Manajemen Risiko yang Terintegrasi Risk Management Integrated
dengan Aspek Lingkungan, Sosial, with Environmental, Social, and
dan Tata Kelola (LST) Governance (ESG) Aspects
Seiring dengan pesatnya pertumbuhan industri In line with the rapid growth of banking with digital
perbankan dengan layanan digital di Indonesia, services industry in Indonesia, the Company
Perseroan menyadari pentingnya penerapan recognizes the importance of implementing a
sistem manajemen risiko yang terukur dan measurable and integrated risk management
terintegrasi sebagai fondasi penerapan prinsip system as the foundation for the application of
Keuangan Berkelanjutan. Sustainable Finance principles.
Sebagai bank dengan layanan digital, kebijakan As a bank with digital services, the Company’s
dan kerangka manajemen risiko Perseroan tetap risk management policies and framework still
mengacu pada POJK No. 18/POJK.03/2016 tanggal refer to POJK No. 18/POJK.03/2016 dated March
16 Maret 2016 tentang Penerapan Manajemen 16, 2016, regarding the Implementation of Risk
Risiko bagi Bank Umum serta POJK No. 4/ Management for Commercial Banks, as well as
POJK.03/2016 tanggal 27 Januari 2016 tentang POJK No. 4/POJK.03/2016 dated January 27, 2016,
Penilaian Tingkat Kesehatan Bank Umum. regarding the Assessment of Commercial Bank
Soundness.
Selain memenuhi ketentuan regulator, Perseroan In addition to complying with regulatory
secara berkelanjutan melakukan penyempurnaan requirements, the Company continuously
terhadap kebijakan dan prosedur manajemen refines its internal risk management policies and
risiko internal agar pengelolaan risiko LST procedures to ensure that ESG risk management is
dapat dilakukan secara lebih sistematis dan conducted in a more systematic and measurable
terukur. Pendekatan ini mengedepankan prinsip manner. This approach prioritizes the principle
kehati-hatian untuk mencegah, mengurangi, of prudence to prevent, reduce, and minimize
dan meminimalkan potensi dampak negatif potential negative impacts that may arise if
yang dapat timbul apabila prinsip Keuangan the principles of Sustainable Finance are not
Berkelanjutan tidak dijalankan secara konsisten. consistently implemented.
Secara umum, penerapan manajemen risiko In general, the implementation of risk management
melibatkan seluruh unit kerja sebagai risk owner involves all business units as risk owners, and the
dan Perseroan juga memastikan bahwa seluruh Company also ensures that all officers at every
pejabat pada setiap tingkatan telah memiliki level possess Risk Management Certification in
Sertifikasi Manajemen Risiko sesuai ketentuan. accordance with regulations.
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Dalam rangka menjaga efektivitas RAKB dan To maintain the effectiveness of the RAKB and
mencegah risiko yang berpotensi menghambat prevent risks that could hinder its achievement,
pencapaiannya, Perseroan menerapkan sistem the Company implements an internal control
pengendalian internal dengan pendekatan Three system using the Three Lines Model approach,
Lines Model, yang mencakup: which includes:
1. Linie Pertama (First Line) dijalankan oleh seluruh 1. The First Line is carried out by all operational
unit kerja operasional yang bertanggung business units directly responsible for the
jawab langsung atas pelaksanaan kegiatan Company’s business activities; all units
usaha Perseroan, seluruh unit kerja berperan are involved in identifying, managing, and
dalam mengidentifikasi, mengelola, dan controlling risks inherent in the Company’s
mengendalikan risiko yang melekat pada operational activities.
aktivitas operasional Perseroan.
2. Lini Kedua (Second Line) dijalankan oleh fungsi 2. The Second Line is carried out by the independent
independen Satuan Kerja Manajemen Risiko Risk Management Unit and Compliance Unit, which
dan Satuan Kerja Kepatuhan yang memastikan ensure that the Company’s risks and compliance
risiko dan kepatuhan Perseroan dikelola secara are managed structurally, measurably, and in
terstruktur, terukur, dan selaras dengan strategi alignment with the Company’s strategy. The
Perseroan. Lini Kedua juga bertanggung jawab Second Line is also responsible for establishing
dalam menetapkan kerangka kerja, kebijakan, the framework, policies, and methodologies for
serta metodologi pengelolaan risiko dan risk and compliance management, including
kepatuhan termasuk melakukan pemantauan monitoring their implementation within the
atas penerapannya di Perseroan. Company.
3. Lini Ketiga (Third Line) dijalankan oleh fungsi 3. The Third Line is carried out by the independent
independen Satuan Kerja Audit Intern yang Internal Audit Unit, which is responsible for
bertanggung jawab atas pengendalian intern internal controls and provides assurance
dan melakukan assurance melalui aktivitas through internal audit activities to ensure the
audit internal untuk memastikan efektivitas overall effectiveness of the Company’s controls.
pengendalian Perseroan secara menyeluruh.
Sepanjang tahun 2025, Perseroan telah The Company has consistently implemented
mengimplementasikan pendekatan tersebut this approach throughout 2025. As a result, the
secara konsisten. Hasilnya, Perseroan tetap Company has remained capable of performing its
mampu menjalankan fungsi intermediasi secara intermediary functions optimally amidst various
optimal di tengah berbagai tantangan yang challenges.
dihadapi.
Pengawasan Aktif Direksi dan Dewan Active Supervision by the
Komisaris Board of Directors and Board of
Commissioners
Direksi melakukan pengawasan langsung atas The Board of Directors directly supervises the
pelaksanaan manajemen risiko melalui rapat- implementation of risk management through
rapat rutin bersama unit kerja terkait. Komite regular meetings with t he Risk Management
Manajemen Risiko. Di sisi lain, Dewan Komisaris Committee. The Board of Commissioners also
menjalankan fungsi pengawasan terhadap oversees the comprehensive implementation
penerapan manajemen risiko secara menyeluruh, of risk management, including the formulation
termasuk penyusunan dan implementasi and implementation of policies, internal control
kebijakan, sistem pengendalian internal, systems, regulatory compliance, achievement of
kepatuhan terhadap peraturan, pencapaian performance targets, human resources policies,
target kinerja, kebijakan sumber daya manusia, and the implementation of anti-money laundering
serta pelaksanaan program anti-pencucian uang and counter-terrorism financing programs in
dan pencegahan pendanaan terorisme sesuai accordance with the Anti-Money Laundering and
UU-TPPU. Counter-Terrorism Financing Law.
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Sebagai pilar utama tata kelola Perseroan, Direksi As the main pillars of the Company’s
dan Dewan Komisaris secara bersama-sama governance, the Board of Directors and the
melakukan evaluasi berkala untuk memastikan Board of Commissioners jointly conduct periodic
bahwa penerapan manajemen risiko Perseroan evaluations to ensure that the Company’s risk
berada dalam batas Risk Appetite dan Risk management implementation remains within
Tolerance yang telah ditetapkan serta melakukan the established Risk Appetite and Risk Tolerance
pemantauan secara berkala. limits and conduct regular monitoring.
Dalam menjalankan kegiatan usaha sebagai In conducting business operations as a bank
bank dengan layanan digital, Perseroan berupaya with digital services, the Company strives to
mengintegrasikan aspek LST ke dalam seluruh integrate ESG aspects into all business processes
proses bisnis dan pengambilan keputusan, and decision-making, particularly in supporting
khususnya dalam mendukung pembiayaan yang sustainable financing.
berkelanjutan.
Pada tahun 2025, Perseroan telah melakukan In 2025, the Company has conducted a
identifikasi dan analisis secara komprehensif comprehensive identification and analysis of
terhadap risiko-risiko LST yang relevan, relevant ESG risks, as presented in the following
sebagaimana disajikan pada tabel berikut. table.
Topik Risiko Mitigasi
Topic Risk Mitigation
Lingkungan • Risiko penyaluran kredit untuk • Bank melakukan due diligence secara ketat
Environmental kegiatan usaha yang berpotensi terhadap profil risiko calon debitur sebelum
merusak keseimbangan ekosistem menyetujui pemberian fasilitas kredit.
lingkungan hidup. • Bank mendukung penerapan keuangan
• Kegiatan operasional Bank sehari- berkelanjutan dengan memperkuat
hari membawa dampak negatif tanggung jawab sosial Bank serta
bagi lingkungan hidup, misalnya pengembangan bisnis berkelanjutan, serta
dalam hal penggunaan energi yang melakukan penilaian dan pengelolaan risiko
berlebihan. lingkungan dan sosial atas pembiayaan
• Risk of extending loans for business suatu proyek.
activities that have the potential • The Bank carries out strict due diligence
to damage the balance of the on the risk profile of prospective borrowers
environmental ecosystem. before agreeing to grant loan facilities.
• The Bank’s daily operational activities • The Bank supports the implementation
have a negative impact on the of sustainable finance by strengthening
environment, for example in terms of the Bank’s social responsibility and
excessive use of energy. sustainable business development, as well
as conducting environmental and social risk
assessment and management for project
financing.
Sosial • Ketidakmerataan kompetensi • Meningkatkan kegiatan sosialisasi internal
Social dan kemampuan SDM dalam hal bagi manajemen dan karyawan terkait
penerapan keuangan berkelanjutan. penerapan keuangan berkelanjutan di Bank.
• Penyaluran bantuan atau • Mendorong keterlibatan aktif masyarakat
pelaksanaan kegiatan CSR yang dalam berbagai kegiatan Bank.
tidak tepat sasaran. • Mengadakan kegiatan literasi keuangan
• Rusaknya citra dan reputasi Bank secara berkala.
karena ada isu negatif yang • Memiliki kebijakan anti-fraud.
berkembang. • Improve internal dissemination activities for
• Inequality of HR competence and management and employees regarding the
capabilities in terms of implementing implementation of sustainable finance at
sustainable finance. the Bank.
• Distribution of assistance or • Encourage active community involvement in
implementation of CSR activities that various Bank activities.
are not on target. • Conduct financial literacy activities on a
• Damage to the Bank’s image and regular basis.
reputation due to negative issues • Enforce an anti-fraud policy.
developing.
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Topik Risiko Mitigasi
Topic Risk Mitigation
Tata Kelola • Ketidakpatuhan Bank dalam • Melakukan monitoring implementasi
Governance merealisasikan target-target RAKB. keuangan berkelanjutan di Bank.
• The Bank’s non-compliance in • Melakukan evaluasi berkala (basis
realizing RAKB targets. kuartalan) untuk mengukur pencapaian
target-target keuangan berkelanjutan Bank.
• To monitor the implementation of
sustainable finance within the Bank.To
conduct periodic evaluations (on a quarterly
basis) to assess the achievement of the
Bank’s sustainable finance targets.
Secara Umum, proses identifikasi, pengukuran, In general, the risk identification, measurement,
pemantauan, dan pengendalian risiko dapat monitoring, and control processes are outlined
dilihat pada Laporan Tahunan Perseroan dalam in the Company’s Annual Report under the Risk
bab Penerapan Manajemen Risiko. Perseroan juga Management Implementation section. The
didukung oleh sistem informasi manajemen risiko Company is also supported by a risk management
yang mampu menyajikan data secara akurat dan information system capable of providing accurate
tepat waktu kepada Dewan Komisaris, Direksi, dan and timely data to the Board of Commissioners,
Komite terkait. the Board of Directors, and relevant committees.
Komitmen terhadap Anti-Korupsi dan Commitment to Anti-Corruption and
Anti-Penyuapan Anti-Bribery
Perseroan menjalankan kegiatan usaha dengan The Company conducts its business operations
menjunjung tinggi prinsip tata kelola perusahaan by upholding the principles of good corporate
yang baik. Sejalan dengan hal tersebut, Perseroan governance. In line with this commitment, the
menerapkan kebijakan zero tolerance terhadap Company enforces a zero-tolerance policy against
segala bentuk korupsi, suap, balas jasa, dan/atau all forms of corruption, bribery, kickbacks, and/or
gratifikasi. gratification.
Komitmen ini dituangkan dalam Prosedur Anti- This commitment is outlined in the Anti-Bribery and
Suap dan Anti-Korupsi yang telah disahkan oleh Anti-Corruption Procedures, which were approved
Direktur Utama melalui SK No. SK/035-2/SET/ by the President Director via Decree No. SK/035-
BNC/VI/2021 tanggal 4 Juni 2021. Kebijakan ini 2/SET/BNC/VI/2021 dated June 4, 2021. This policy
berlaku mengikat bagi seluruh insan Perseroan, is binding for all Company personnel, including
termasuk karyawan tetap maupun tidak tetap, permanent and non-permanent employees, the
Direksi, Dewan Komisaris, serta pihak ketiga seperti Board of Directors, the Board of Commissioners, as
konsultan, vendor, dan mitra kerja lainnya. well as third parties such as consultants, vendors,
and other business partners.
Sebagai bagian dari implementasi kebijakan
tersebut, setiap insan BNC diwajibkan untuk As part of the implementation of this policy, every
melaporkan penerimaan gratifikasi sesuai BNC personnel is required to report the receipt of
ketentuan yang berlaku. Dengan adanya any gratification in accordance with applicable
kebijakan tertulis ini, Perseroan secara konsisten regulations. With this written policy, the Company
menciptakan lingkungan kerja yang bersih, consistently fosters a clean and transparent work
transparan, dan bebas dari praktik korupsi, kolusi, environment that is free from corruption, collusion,
dan nepotisme (KKN). and nepotism (KKN)
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Pelibatan Pemangku Kepentingan Stakeholder Engagement
Perseroan meyakini bahwa keterlibatan dan The Company believes that stakeholder
dukungan pemangku kepentingan memiliki peran engagement and support are vital to maintain
penting dalam menjaga keberlanjutan usaha long-term business sustainability. Therefore, the
jangka panjang. Oleh karena itu, Perseroan secara Company actively builds harmonious and open
aktif membangun hubungan yang harmonis dan relationships with all stakeholder groups and
terbuka dengan seluruh kelompok pemangku involves them in the implementation of its Social
kepentingan serta melibatkan mereka dalam and Environmental Responsibility (TJSL) programs.
pelaksanaan program Tanggung Jawab Sosial
dan Lingkungan (TJSL).
Pemetaan kelompok pemangku kepentingan The mapping of key stakeholder groups that
utama yang terdampak maupun yang are affected by or influence the Company’s
memberikan pengaruh terhadap aktivitas operational activities is presented in the following
operasional Perseroan disajikan dalam tabel table.
berikut.
Pemangku
Metode Pelibatan Isu dan Pertimbangan Terkait
Kepentingan
Engagement Method Related Issues and Considerations
Stakeholders
Nasabah • Survei kepuasan nasabah. • Kenyamanan, keamanan, dan kelancaran
Customers • Komunikasi melalui media sosial bertransaksi.
dan layanan call center. • Informasi produk dan layanan keuangan.
• Komunikasi sehari-hari di kantor • Keamanan data nasabah.
pusat atau cabang. • Convenience, security, and smooth transactions.
• Customer satisfaction survey. • Information on financial products and services.
• Communication through social • Security of customer data.
media and call center services.
• Daily communication at head office
or branches.
Karyawan • Townhall meeting. • Hubungan industrial yang harmonis.
Employees • Induction untuk karyawan baru. • Keamanan dan keselamatan kerja.
• Pelatihan atau pendidikan. • Dukungan pengembangan kompetensi dan
• Kegiatan keagamaan. pengembangan karier.
• Mini Townhall meetings. • Keberlangsungan usaha Bank.
• Induction for new employees. • Harmonious industrial relations.
• Training or education. • Occupational health and safety.
• Religious activities. • Support for competency and career
development.
• Continuity of the Bank’s business.
Masyarakat • Pelibatan tenaga kerja. • Mendapatkan dampak nyata yang positif dari
Community • Kunjungan/komunikasi dengan kegiatan Bank.
masyarakat dan pelaksanaan • Mendapatkan informasi mengenai produk dan
program CSR. layanan keuangan yang akurat.
• Workforce engagement. • Obtain a positive real impact from the Bank’s
• Visits/communication with the activities.
community and implementation of • Obtain accurate information about financial
CSR programs. products and services.
Regulator • Sosialisasi peraturan. • Kepatuhan terhadap regulasi.
Regulators • Penyampaian laporan sesuai • Pelaksanaan keuangan berkelanjutan.
ketentuan regulator. • Dukungan terhadap program literasi, inklusi, dan
• Pelaksanaan pengawasan. pembangunan berkelanjutan.
• Dissemination of regulations. • Pelaporan berkala.
• Submission of reports according to • Regulatory compliance.
regulatory provisions. • Implementation of sustainable finance.
• Supervision implementation. • Support for Literacy, Inclusion, and Sustainable
Development programs.
• Periodic reporting.
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Pemangku
Metode Pelibatan Isu dan Pertimbangan Terkait
Kepentingan
Engagement Method Related Issues and Considerations
Stakeholders
Investor dan • Rapat Umum Pemegang Saham • Kinerja ekonomi.
Pemegang (RUPS). • Keberlangsungan usaha.
Saham • Laporan keuangan triwulanan. • Implementasi prinsip-prinsip GCG.
Investors and • Laporan keuangan tahunan. • Citra dan reputasi Bank.
Shareholders • Laporan keberlanjutan. • Economic performance.
• Public expose. • Business continuity.
• General Meeting of Shareholders • Implementation of GCG principles.
(GMS). • Image and reputation of the Bank.
• Quarterly financial report.
• Annual financial report.
• Sustainability report.
• Public exposes.
Mitra Bisnis • Kontrak dan perjanjian kerja. • Transparansi proses seleksi dan evaluasi
Business • Seleksi dan penilaian kinerja vendor vendor/mitra secara objektif.
Partners atau mitra. • Proses pengadaan barang dan jasa yang adil
• Pakta integritas. dan transparan.
• Prosedur anti-suap dan anti- • Termin pembayaran tepat waktu sesuai
korupsi. perjanjian kerja sama.
• Kebijakan anti-fraud. • Transparency and objectivity in vendor/partner
• Work contracts and agreements. selection and evaluation.
• Selection and performance • Fair and transparent procurement process for
appraisal of vendors/partners. goods and services.
• Integrity pact. • Timely payment terms according to the
• Anti-bribery and anti-corruption cooperation agreement.
procedures.
• Anti-fraud policy.
Komunitas/ • Pertemuan dan diskusi dengan • Sosialisasi dan menyebarkan informasi
Asosiasi komunitas/asosiasi. mengenai produk dan layanan Bank kepada
Communities/ • Meetings and discussions with komunitas yang sesuai dengan kebutuhan
Associations communities/associations. keuangan anggota
• Menginformasikan terkait kehadiran Bank
kepada komunitas yang mewakili target audiens
Bank
• Providing education and spread information
about the Bank's products and services to
communities that align with the financial needs
of their members.
• Informing communities that represent the Bank's
target audience about the presence of the Bank.
498 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 499
Laporan Keberlanjutan
Sustainability Report
Permasalahan, Perkembangan, dan Issues, Developments, and Impacts of
Pengaruh Penerapan Keuangan Sustainable Finance Implementation
Berkelanjutan Tahun 2025 in 2025
Dalam pelaksanaan prinsip Keuangan In implementing the principles of Sustainable
Berkelanjutan sepanjang tahun 2025, Perseroan Finance throughout 2025, the Company still
masih menghadapi sejumlah tantangan yang faces a number of challenges that influence the
memengaruhi optimalisasi realisasi Rencana optimal realization of the Sustainable Finance
Aksi Keuangan Berkelanjutan (RAKB), khususnya Action Plan (RAKB), particularly in the areas of
pada aspek penghimpunan dana (funding) dan funding and lending.
penyaluran pembiayaan (lending).
Perseroan telah berpartisipasi dalam penyaluran The Company has participated in the disbursement
pembiayaan berwawasan keberlanjutan melalui of sustainable financing through a channeling
skema channeling dengan pihak eksternal, termasuk scheme with external parties, including peer-to-
penyedia layanan peer-to-peer lending. Namun peer lending service providers. However, since this
demikian, mengingat mekanisme penyaluran channeling mechanism involves third parties, the
tersebut melibatkan pihak ketiga, realisasi realization of financing is significantly influenced
pembiayaan sangat dipengaruhi oleh ketersediaan by the availability of a financing portfolio that
portofolio pembiayaan yang memenuhi kriteria risk meets the Company’s risk acceptance criteria,
acceptance Perseroan serta kesiapan pendanaan as well as the funding readiness of the channeling
dari mitra channeling. Kondisi tersebut menjadi partners. These conditions become one of the
salah satu faktor pembatas dalam upaya limiting factors that hinder sustainable financing
peningkatan skala pembiayaan berkelanjutan. scale-up efforts.
Di samping itu, produk pembiayaan Usaha Mikro, Furthermore, the internally developed digital-
Kecil, dan Menengah (UMKM) berbasis digital yang based financing products for Micro, Small, and
dikembangkan secara internal masih memerlukan Medium Enterprises (MSMEs) still require further
penyempurnaan lebih lanjut. Penyempurnaan refinement. This refinement is carried out by
tersebut dilakukan dengan mempertimbangkan considering the evaluation results obtained from
hasil evaluasi yang diperoleh dari pelaksanaan the implementation of a limited trial phase to
tahap uji coba terbatas guna memastikan ensure the product’s readiness in terms of risk
kesiapan produk dari aspek manajemen risiko, management, operations, and compliance with
operasional, dan kepatuhan terhadap ketentuan applicable regulations.
yang berlaku.
Ke depan, Perseroan merencanakan peningkatan Moving forward, the Company plans to enhance
produk tabungan bagi nasabah perorangan savings products for individual customers that
yang mengusung konsep keberlanjutan. Melalui incorporate a sustainability concept. Through
produk tersebut, sebagian komponen bunga these products, a portion of the savings interest
tabungan direncanakan akan dialokasikan will be allocated to support nature preservation
untuk mendukung kegiatan pelestarian alam and environmental conservation activities as part
dan konservasi lingkungan sebagai bagian dari of the Company’s contribution to sustainable
kontribusi Perseroan terhadap pembangunan development.
berkelanjutan.
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Membangun Budaya Keberlanjutan Building a Culture of Sustainability Perseroan berkomitmen untuk berperan The Company is committed to actively supporting aktif dalam mendukung pencapaian Tujuan the achievement of the Sustainable Development Pembangunan Berkelanjutan (Sustainable Goals (SDGs) through the implementation Development Goals/SDGs) melalui penerapan of a Sustainable Finance strategy that is strategi Keuangan Berkelanjutan yang terintegrasi integrated into all operational activities. The dalam seluruh kegiatan operasional. Perseroan Company understands that these goals require m e m a h a m i b a hwa p e n c a p a i a n t u j u a n comprehensive engagement and alignment of tersebut memerlukan keterlibatan menyeluruh understanding among all organizational elements serta keselarasan pemahaman seluruh unsur regarding sustainability principles and the organisasi terhadap prinsip keberlanjutan dan implementation of Sustainable Finance within penerapan Keuangan Berkelanjutan di lingkungan the Company. Perseroan. Sejalan dengan komitmen tersebut, Perseroan In line with this commitment, the Company secara berkesinambungan mengintegrasikan continuously integrates Environmental, Social, aspek Lingkungan, Sosial, dan Tata Kelola (LST) and Governance (ESG) aspects into business ke dalam proses pengambilan keputusan bisnis. decision-making processes. Furthermore, Selain itu, Perseroan telah melakukan penyesuaian the Company has adjusted its organizational struktur organisasi melalui pembentukan Task structure by establishing a Task Force responsible Force yang memiliki tanggung jawab dalam for coordinating and monitoring the achievement mengoordinasikan dan memantau pencapaian of sustainability targets as mandated by Financial target keberlanjutan sebagaimana diamanatkan Services Authority Regulation No. 51/POJK.03/2017. dalam Peraturan Otoritas Jasa Keuangan Nomor 51/POJK.03/2017. 500 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Laporan Keberlanjutan
Sustainability Report
Dengan menempatkan Keuangan Berkelanjutan By positioning Sustainable Finance as one
sebagai salah satu pilar utama dalam of the main pillars in the implementation of
pelaksanaan kegiatan usaha, Perseroan business activities, the Company reaffirms its
menegaskan komitmennya untuk menjaga commitment to maintaining the balance of the
keseimbangan prinsip triple bottom line, yang triple bottom line principle, which encompasses
meliputi pencapaian kinerja ekonomi (profit), economic performance (profit), fulfillment of
pemenuhan tanggung jawab sosial (people), social responsibility (people), and concern for
serta kepedulian terhadap pelestarian lingkungan environmental conservation (planet).
hidup (planet).
Dalam rangka menanamkan dan memperkuat To instill and strengthen the sustainability
budaya keberlanjutan, khususnya pada aspek culture, particularly regarding environmental
pengelolaan lingkungan hidup, Perseroan secara management, the Company consistently carries
konsisten melaksanakan berbagai inisiatif out various initiatives every year. These initiatives
tahunan. Inisiatif tersebut antara lain mencakup include campaigns to promote the efficient use
kampanye efisiensi penggunaan energi listrik dan of electricity and water in the workplace, as well
air di lingkungan kerja, serta upaya pengurangan as efforts to reduce paper consumption and the
konsumsi kertas dan penggunaan sampah plastik use of plastic waste in daily operations.
dalam kegiatan operasional sehari-hari.
Pada aspek sosial, Perseroan mendorong In the social aspect, the Company encourages
peningkatan kepedulian dan empati sosial increased social awareness and empathy among
karyawan melalui keterlibatan aktif dalam employees through active participation in the
pelaksanaan program Tanggung Jawab Sosial implementation of Corporate Social Responsibility
Perusahaan (Corporate Social Responsibility/ (CSR) programs as well as financial literacy
CSR) serta kegiatan literasi keuangan yang activities conducted on an ongoing basis as part
dilaksanakan secara berkelanjutan sebagai of the annual agenda. Additionally, the periodic
bagian dari agenda tahunan. Selain itu, publikasi publication of the Sustainability Report is utilized
Laporan Keberlanjutan secara berkala juga as a communication platform to introduce and
dimanfaatkan sebagai sarana komunikasi untuk reinforce the implementation of a sustainability
memperkenalkan serta memperkuat penerapan culture among stakeholders.
budaya keberlanjutan kepada para pemangku
kepentingan.
Untuk mendukung pencapaian keberlanjutan To support the achievement of business
usaha, Perseroan memperkuat komitmennya sustainabilit y, the Company solidifies its
melalui penyusunan kerangka kerja, roadmap, commitment through the development of a
serta kebijakan dan pedoman LST yang terintegrasi framework, roadmap, as well as integrated ESG
dengan tata kelola berkelanjutan. Seluruh sasaran policies and guidelines aligned with sustainable
strategis dan komitmen keberlanjutan Perseroan governance. All of the Company’s strategic
telah dirumuskan dan diuraikan lebih lanjut dalam objectives and sustainability commitments have
Rencana Aksi Keuangan Berkelanjutan (RAKB) been formulated and further elaborated in the
Tahun 2025. 2025 Sustainable Finance Action Plan (RAKB).
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Kinerja Ekonomi Economic Performance Kinerja ekonomi merupakan salah satu aspek yang Economic performance is one of the key areas of menjadi perhatian utama bagi pemegang saham focus for shareholders and other stakeholders. dan pemangku kepentingan lainnya. Pencapaian Achieving sound economic performance is kinerja ekonomi yang sehat diyakini menjadi believed to be a crucial foundation that ensures fondasi penting dalam menjaga keberlanjutan the long-term sustainability of the Company’s usaha Perseroan dalam jangka panjang. business. Tabel berikut menyajikan perbandingan antara The following table presents a comparison target dan realisasi kinerja portofolio, termasuk between targets and realization of portfolio target pembiayaan atau investasi pada instrumen performance, including financing or investment keuangan maupun proyek yang selaras dengan targets in financial instruments or projects aligned penerapan Keuangan Berkelanjutan sepanjang with the implementation of Sustainable Finance tahun 2025. throughout 2025. Perbandingan Target dan Kinerja Comparison of Portfolio Targets and Portofolio, Target Pembiayaan, atau Performance, Financing Targets, or Investasi pada Instrumen Keuangan atau Investments in Financial Instruments or Proyek yang Sejalan dengan Penerapan Projects Aligned with the Implementation Keuangan Berkelanjutan of Sustainable Finance. Sepanjang tahun 2025, Perseroan masih Throughout 2025, the Company is still in the berada pada fase penguatan fondasi dalam phase of strengthening its foundation for the implementasi keuangan berkelanjutan, sehingga implementation of sustainable finance, as such, perbandingan antara target dan realisasi a quantitative comparison between targets and belum dapat disajikan secara kuantitatif. actual realization has not yet been established. Fokus strategis diarahkan pada pengembangan The strategic focus is directed toward developing kapabilitas internal, optimalisasi penghimpunan internal capabilities, optimizing funding, as well dana (funding), serta peningkatan awareness dan as increasing awareness and penetration of penetrasi inisiatif tabungan NEO Green sebagai the NEO Green savings initiative as part of the bagian dari positioning Perseroan dalam ekosistem Company’s positioning within the sustainable bank dengan layanan digital berkelanjutan. ecosystem of banks with digital services. Sejalan dengan pendekatan bertahap tersebut, In line with this progressive approach, the Perseroan terus mengembangkan portofolio Company continues to expand its sustainable pembiayaan berkelanjutan dengan realisasi financing portfolio, with realization reaching mencapai Rp160,5 juta hingga akhir 2025. Capaian Rp160.5 million by the end of 2025. This ini mencerminkan langkah awal dalam mendukung achievement reflects an initial step in supporting pertumbuhan pembiayaan berkelanjutan yang more structured and measurable growth in lebih terstruktur dan terukur pada periode sustainable financing over the coming period, mendatang, seiring dengan penguatan strategi, while strengthening the Company's strategy, tata kelola, dan kesiapan operasional Perseroan. governance, and operational readiness. Dari sisi jumlah rekening (Number of Accounts/ In terms of the Number of Accounts (NoA), NoA), Perseroan mencatat peningkatan yang the Company recorded a significant increase, signifikan sebagai refleksi dari strategi ekspansi reflecting its digital-based expansion strategy berbasis digital dan penguatan akuisisi nasabah. and strengthened customer acquisition efforts. NoA produk Tabungan Neo Green, posisi tanggal As of December 31, 2025, the NoA for the Neo 31 Desember 2025 telah memiliki 29.298 rekening. Green Savings product stood at 29,298 accounts. Pertumbuhan ini menunjukkan tingginya respons This growth demonstrates the market’s strong pasar terhadap produk yang ditawarkan, sekaligus response to the products offered, while also menjadi indikasi awal keberhasilan Perseroan serving as an early indication of the Company’s dalam membangun basis nasabah yang lebih success in building a broader customer base as a luas sebagai fondasi untuk pengembangan foundation for sustainable portfolio development portofolio berkelanjutan ke depan. moving forward. 502 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Laporan Keberlanjutan
Sustainability Report
Tahun Satuan
2025 2024 2023
Year Unit
Jumlah produk yang memenuhi kriteria kegiatan usaha berkelanjutan
Number of products that meet the criteria for sustainable business activities
Penghimpunan Dana (Dana Pihak Rp Juta - - -
Ketiga) IDR Million
Fundraising (Third Party Fund)
Jumlah - - -
Total
Penyaluran Dana (Total Kredit) Rp Juta 160,5 - 98.927
Fund Disbursement (Total Loan) IDR Million
Total Aset Produktif Kegiatan Usaha Berkelanjutan
Total Earning Assets of Sustainable Business Activities
Total Kredit/ Pembiayaan Kegiatan Rp Juta 160,5 - 98.927
Usaha Berkelanjutan IDR Million
Total Loans/Financing for Sustainable
Business Activities
Total Non- Kredit/ Pembiayaan Rp Juta - - 157.046
NonKegiatan Usaha Berkelanjutan IDR Million
Total Non-Loans/ Financing for Non-
Sustainable Business Activities
Persentase total kredit untuk kegiatan % - - 0,97%
usaha berkelanjutan terhadap total
kredit Bank
Percentage of total loans for
sustainable business activities to the
Bank’s total loans
Adapun jenis penyaluran kredit yang telah The types of loans disbursed by the Company
diberikan Perseroan dan sejalan dengan prinsip that are in line with the principles of sustainable
Keuangan Berkelanjutan selama periode finance during the reporting period are presented
pelaporan disajikan pada tabel berikut. in the following table.
Tahun Satuan
2025 2024 2023
Year Unit
Pembiayaan Bangunan Ramah Rp Juta - - -
Lingkungan IDR Million
Green Building Financing
Pembiayaan Energi Terbarukan Rp Juta - - -
(pembangkit listrik tenaga air, tenaga IDR Million
sampah, dan lain-lain)
Renewable Energy Financing
(hydropower, waste power, etc.)
Pengelolaan Sumber Daya Alam Rp Juta - - 98.927
Hayati dan Penggunaan Lahan yang IDR Million
Berkelanjutan
Sustainable Management of Living
Natural Resources and Land Use
Uraian lebih lengkap mengenai pencapaian Further details regarding the achievement of
target keuangan, realisasi rencana kerja tahun financial targets, the implementation of the
2025, serta analisis mendalam atas kinerja 2025 work plan, and an in-depth analysis of the
keuangan Perseroan dapat ditemukan pada Bab Company’s financial performance can be found in
Analisis dan Diskusi Manajemen dalam Laporan the Management Analysis and Discussion section
Tahunan 2025, yang merupakan satu kesatuan of the 2025 Annual Report, which is an integral part
dengan Laporan Keberlanjutan 2025. of the 2025 Sustainability Report.
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Kinerja Lingkungan Hidup Environmental Performance Biaya Lingkungan Hidup Tahun 2025 Environmental Costs in 2025 Perseroan belum memiliki anggaran khusus untuk The Company currently does not have a separate pelaksanaan kegiatan CSR di bidang lingkungan budget for the implementation of CSR activities in hidup, baik terkait pengelolaan limbah maupun the environmental sector, whether related to waste aktivitas lingkungan lainnya. Hal ini disebabkan management or other environmental activities. This oleh status kantor pusat Perseroan yang masih is due to the fact that the Company’s head office is menempati area sewa di Gedung Treasury, di still located in a leased space within the Treasury mana seluruh pengelolaan lingkungan hidup Building, where all environmental management dikelola oleh manajemen gedung. Biaya terkait is handled by the building’s management. Costs pengelolaan tersebut telah termasuk dalam associated with such management are included komponen service charge yang dibayarkan oleh in the service charge paid by the Company along Perseroan bersama penyewa lainnya. with other tenants. Penggunaan Material Ramah Use of Environmentally Friendly Lingkungan Materials Walaupun kegiatan usaha Perseroan tidak Although the Company’s business operations berkaitan langsung dengan pengelolaan are not directly related to environmental lingkungan hidup, Perseroan secara aktif management, the Company actively conducts melaksanakan pelatihan sustainability untuk sustainability training to enhance employees’ meningkatkan awareness karyawan terhadap awareness of sustainability principles and prinsip keberlanjutan dan praktik bisnis yang responsible business practices. bertanggung jawab. Menekan Konsumsi Kertas Reducing Paper Consumption Sejalan dengan karakteristik kegiatan usaha In line with the characteristics of office based berbasis perkantoran, sumber limbah utama business activities, the Company's main waste Perseroan berasal dari aktivitas administratif, are from administrative activities, including from yang antara lain tercermin dari penggunaan the use of paper at head office (KP) and branch kertas di kantor pusat (KP) dan kantor cabang office (KCP) in 2025 which was recorded at 755 (KC) yan g p a d a tahun 2025 m e n cap ai reams (KP: 395 reams; KC: 360 reams). In this 755 rim (KP: 395 rim; KC: 360 rim). Dalam context, the Company views waste management, konteks tersebut, Perseroan memandang particularly paper waste, as part of its efforts pengelolaan limbah, khususnya limbah kertas, toward responsible operational management. sebagai bagian dari upaya pengelolaan o p e ra s i o n a l ya n g b e r ta n g g u n g j a wa b. Meskipun Perseroan belum memiliki mekanisme Although the Company does not yet have khusus yang terstruktur dalam pengelolaan a specific, structured mechanism for waste limbah, pendekatan yang dilakukan diarahkan management, its approach focuses on prevention pada upaya pencegahan melalui peningkatan through improved resource efficiency. This is efisiensi penggunaan sumber daya. Hal realized through the strengthening of initiatives ini diwujudkan melalui penguatan inisiatif to digitize work processes, including the use of digitalisasi proses kerja, termasuk pemanfaatan electronic documents, digital-based approval dokumen elek tronik , sistem persetujuan systems, and the optimization of paperless berbasis digital, serta optimalisasi komunikasi communication. This approach serves as an tanpa kertas (paperless). Pendekatan tersebut initial step toward supporting more effective menjadi langkah awal dalam mendukung waste management over time, in line with pengelolaan limbah yang lebih efektif secara the Company’s commitment to enhancing bertahap, sejalan dengan komitmen Perseroan sustainable operational practices in the future. untuk meningkatkan praktik operasional yang berkelanjutan di masa mendatang. 504 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Laporan Keberlanjutan
Sustainability Report
Secara internal, Perseroan telah melakukan Internally, the Company has transformed its
transformasi proses bisnis dari berbasis kertas business processes from paper-based to digital,
menjadi digital, antara lain melalui pengisian including through electronic completion of
formulir nasabah secara elektronik, penggunaan customer forms, the use of e-statements, digital
e-statement, materi pelatihan digital, sosialisasi training materials, online internal communications,
internal daring, serta optimalisasi komunikasi and the optimization of communication via email.
melalui surat elektronik. Di sisi layanan, Perseroan In terms of services, the Company also leverages
juga memanfaatkan teknologi informasi melalui information technology through Call Centers,
Call Center, Mobile Banking, dan media sosial. Mobile Banking, and social media.
Pendekatan Reduce dan Reuse diterapkan secara The Reduce and Reuse approaches are
konsisten, antara lain: consistently applied, including:
Reduce Reuse
• Meneliti dokumen sebelum dicetak untuk • Menggunakan kembali kertas bekas yang
menghindari pencetakan ulang; masih kosong untuk pencetakan draf
• Menerapkan pencetakan bolak-balik; dokumen.
• Mengutamakan pengiriman dokumen • Reusing blank sides of used paper for
secara digital. printing document drafts.
• Reviewing documents before printing to
avoid reprinting;
• Implementing double-sided printing;
• Prioritizing digital document delivery.
Sebagai bank dengan layanan digital, Perseroan As a bank with digital services institution, the
telah menggunakana layanan e-statement Company has implemented e-statement services
melalui aplikasi Neobank. Penggunakan through the Neobank application. The use of
e-statement diperkirakan dapat menghemat e-statements is estimated to save approximately
sekitar 35 ribu rim kertas per tahun. 35 thousand reams of paper annually.
Efisiensi Penggunaan Energi Listrik Electricity Efficiency
Dalam kegiatan operasional sehari-hari, In daily operations, the Company utilizes
Perseroan memanfaatkan energi listrik untuk electricity to power electronic devices such as
mendukung penggunaan perangkat kerja computers, photocopiers, air conditioners (AC),
elektronik seperti komputer, mesin fotokopi, and other building facilities. This unavoidable
pendingin ruangan (AC), dan fasilitas gedung energy demand has prompted the Company
lainnya. Kebutuhan energi yang tidak terhindarkan to implement efficiency measures as part of its
ini mendorong Perseroan untuk menerapkan environmental commitment.
langkah-langkah efisiensi sebagai bagian dari
komitmen terhadap lingkungan.
Hingga saat ini, Perseroan masih menggunakan To date, the Company still relies on fossil fuel-
pasokan listrik berbasis bahan bakar fosil dari PLN based electricity supplied by PLN and has not
dan belum memanfaatkan energi terbarukan. yet utilized renewable energy. Recognizing the
Menyadari potensi dampak lingkungan dari potential environmental impact of fossil fuel
penggunaan energi fosil, Perseroan secara use, the Company proactively implements
p ro a k tif m e n e ra p ka n b e rb a g a i i ni s i atif various energy-saving initiatives within its office
penghematan energi di lingkungan kantor. environment.
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Inisiatif Penghematan Listrik Electricity-Saving Initiatives
• Optimalisasi penggunaan cahaya alami • Optimizing the use of natural light
melalui pemanfaatan panel kaca di through the use of glass panels in office
gedung perkantoran; buildings;
• Penggunaan lampu LED yang lebih hemat • Using more energy-efficient LED lights;
energi; • Turning off lights and air conditioning
• Mematikan lampu dan AC di luar jam outside of working hours or when rooms
kerja atau saat ruangan tidak digunakan; are not in use;
• Pengaturan penggunaan listrik dan AC • Regulating the use of electricity and air
hanya pada area kerja yang aktif saat conditioning only in active work areas
lembur; during overtime;
• Mencabut perangkat elektronik setelah • Unplugging electronic devices after use,
digunakan serta pengaturan suhu and adjusting room temperatures to
ruangan agar tetap efisien remain efficient.
2025 329.750 2025 329.750
Penghematan atau
manfaat yang
Keterangan Satuan
2025 2024 2023 dihasilkan
Description Unit
Savings or benefits
generated
Penggunaan Energi
KWH
Listrik
GigaJoule 329.750 337.158 277.996 7.408
Electrical Energy
(GJ)
Usage
Dengan penerapan langkah-langkah efisiensi By consistently implementing these efficiency
tersebut secara konsisten, pada tahun 2025 measures thoughout 2025, the Company
Perseroan mencatat konsumsi energi listrik recorded electricity consumption of 329,750 kWh,
sebesar 329.750 menurun sebanyak 7.408 a decrease of 7,408 kWh compared to 337,158
dibandingkan tahun 2024 sebesar 337.158 kWh kWh in 2024
Penggunaan Bahan Bakar Minyak Fuel Oil Consumption (Fuel)
(BBM)
Dalam mendukung kegiatan operasional, To support its operational activities, the Company
Pe rse ro an m e m anfa atkan B ahan B akar uses Fuel Oil for company vehicles and to operate
Minyak (BBM) untuk kendaraan dinas serta generators as a backup energy source in the
pengoperasian genset sebagai sumber energi event of power outages at office buildings. To
cadangan apabila terjadi gangguan pasokan date, all of the Company’s operational vehicles
listrik di gedung perkantoran. Hingga saat ini, still use diesel fuel supplied by Pertamina. The
seluruh kendaraan operasional Perseroan masih Company has not yet operated vehicles powered
menggunakan BBM jenis solar yang dipasok oleh by renewable energy or electric vehicles.
Pertamina. Perseroan belum mengoperasikan
kendaraan berbasis energi terbarukan maupun
kendaraan listrik.
In line with electricit y consumption , fuel
Sejalan dengan penggunaan energi listrik, consumption also contributes to increased
konsumsi BBM juga berkontribusi terhadap carbon emissions resulting from the combustion
peningkatan emisi karbon akibat pembakaran of fossil fuels. Recognizing the potential
bahan bakar fosil. Menyadari potensi dampak environmental impact, the Company strives to
lingkungan tersebut, Perseroan berupaya control fuel usage by regularly monitoring and
mengendalikan pemakaian BBM melalui recording fuel consumption to ensure that it
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pemantauan dan pencatatan secara berkala is in line with operational needs. Additionally,
untuk memastikan penggunaannya sesuai the Company implements several mitigation
dengan kebutuhan operasional. Selain itu, measures to reduce the risk of global warming
Perseroan menerapkan sejumlah langkah mitigasi that may arise from poorly managed energy
guna mengurangi risiko pemanasan global yang consumption.
dapat timbul dari konsumsi energi yang tidak
terkelola dengan baik.
Inisiatif Penghematan BBM Fuel Conservation Initiatives
• Melakukan perawatan rutin terhadap • Conducting routine maintenance
seluruh kendaraan operasional; on all operational vehicles;
• Melaksanakan uji emisi kendaraan secara • Conducting periodic vehicle emissions
berkala; testing;
• Memastikan penggunaan jenis bahan • Ensuring the use of fuel types that
bakar sesuai dengan spesifikasi meet vehicle specifications;
kendaraan;
• Menekan kebutuhan mobilitas fisik • Reducing the need for physical mobility
dengan mengoptimalkan penggunaan by optimizing the use of teleconferencing.
telekonferensi.
2025 24.976 2025 24.976
Pada tahun 2025, konsumsi BBM solar dan bensin In 2025, diesel and gasoline consumption for Head
untuk operasional Kantor Pusat tercatat sebesar Office operations was recorded at 24,976 liters,
24.976, turun dibandingkan tahun 2024 yang down from 25,474 liters in 2024—a decrease of
sebesar 25.474 liter, atau turun 498 liter. Total 498 liters. The total consumption of electricity
penggunaan energi listrik dan BBM pada tahun and fuel in the reporting year was approximately
pelaporan setara dengan 2.086 Gigajoule. 2,086 gigajoules.
Penghematan atau
manfaat yang
Keterangan Satuan
2025 2024 2023 dihasilkan
Description Unit
Savings or benefits
generated
Pemakaian BBM Liter
24.976 25.474 21.329 498
Fuel consumption Liters
Hemat Menggunakan Air Bersih E-04 Conserving Clean Water
Perseroan memanfaatkan air bersih yang The Company utilizes clean water supplied by the
disediakan oleh Perusahaan Daerah Air Minum Regional Water Company (PDAM) for domestic
(PDAM) untuk memenuhi kebutuhan domestik needs at the office, including for the pantry,
kantor, antara lain untuk pantry, toilet, musala, restrooms, prayer room, watering plants, and other
penyiraman tanaman, dan keperluan lainnya. purposes. The high level of water consumption in
Tingginya tingkat konsumsi air dalam aktivitas daily activities has prompted the Company to take
sehari-hari mendorong Perseroan untuk berperan an active role, alongside other industry players,
aktif, bersama pelaku industri lainnya, dalam in safeguarding the sustainability of clean water
menjaga keberlanjutan sumber daya air bersih resources, which are increasingly threatened by
yang semakin terancam akibat pencemaran environmental pollution and the impacts of global
lingkungan dan dampak pemanasan global. warming.
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Sejalan dengan penerapan prinsip green banking In line with the implementation of the green
operation, Perseroan mengimbau seluruh banking operation principle, the Company urges
karyawan untuk menerapkan perilaku hemat air all employees to practice water conservation
di lingkungan kerja. Di sisi lain, pihak pengelola in the workplace. Meanwhile, the building
gedung juga melakukan langkah preventif management also takes preventive measures by
dengan melakukan pemeriksaan instalasi air conducting regular inspections of water systems
secara berkala serta segera melakukan perbaikan and immediately carrying out repairs if leaks or
apabila ditemukan kebocoran atau kerusakan. damage are detected.
Selama periode pelaporan tahun 2025, volume During the 2025 reporting period, water usage
penggunaan air di Kantor Pusat dan Kantor at the Head Office and Main Branch Office (KCU)
Cabang Utama (KCU) tercatat sebesar 1.667 m3, was recorded at 1,667 m3, down from 1,798 m3 in
turun dibandingkan tahun 2024 yang mencapai 2024, representing a decrease of 131 m3.
1.798 m3, atau turun sebesar 131 m3.
Penghematan atau
manfaat yang
Keterangan Satuan
2025 2024 2023 dihasilkan
Description Unit
Savings or benefits
generated
Volume Air dari PDAM m3 1.667 1.798 1.625 131
Water Volume from
PDAM
Melalui penerapan inisiatif penghematan air, Through the implementation of water conservation
Perseroan tidak hanya berkontribusi dalam initiatives, the Company not only contributes to
menjaga kelestarian sumber air bersih, tetapi juga the preservation of clean water sources but also
dapat mengendalikan biaya operasional serta helps control operating costs and improve budget
meningkatkan efektivitas pengelolaan anggaran. management effectiveness.
Upaya Pengurangan Emisi Energi Initiatives to Reduce Energy Emissions
Sebagaimana telah diuraikan pada bagian As outlined in the previous section, the Company
sebelumnya, Perseroan memerlukan energi listrik requires electricity and fuel to support its
dan BBM untuk mendukung aktivitas operasional daily banking operations. To ensure energy
perbankan sehari-hari. Untuk memastikan consumption remains under control from year
penggunaan energi tetap terkendali dari tahun to year, the Company manually calculates the
ke tahun, Perseroan melakukan perhitungan Electricity Energy Use Intensity (EUI) using the
Intensitas Konsumsi Energi (IKE) listrik secara following formula:
manual dengan menggunakan rumus sebagai
berikut:
Pemakaian energi listrik | Electricity Consumption (KWh)
IKE =
Luas bangunan ber-AC | Air-conditioned building area
Dalam laporan ini, perhitungan IKE difokuskan In this report, the EUI calculation focuses on data
pada data Kantor Pusat Perseroan. Berdasarkan from the Company’s Head Office. Based on this
perhitungan tersebut, diperoleh nilai IKE untuk calculation, the EUI values for 2025 and 2024 are
tahun 2025 dan 2024 sebagaimana disajikan presented in the following table.
pada tabel berikut.
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Rasio Intensitas Energi
Penggunaan Listrik
Tahun Luas Ruang (kWh/m2/tahun) Kategori
Electricity Usage
Year Room Area Energy Intensity Ratio Category
(kWh)
(kWh/m2/year)
2025 329.750 2.494 m2 132.21 ber-AC Efisien | Efficient
2024 337.158 2.494 m2 135,18 ber-AC Efisien | Efficient
2023 277.996 2.494 m2 111,46 ber-AC Efisien | Efficient
Adapun klasifikasi tingkat penggunaan energi The classification of energy usage levels in office
pada gedung perkantoran berdasarkan konsumsi buildings based on specific energy consumption
energi spesifik disajikan sebagai berikut. is presented as follows.
Ber-AC Tanpa AC
Kriteria Air-conditioned Without AC
Criteria kWh/m2/bulan kWh/m2/tahun* kWh/m2/bulan kWh/m2/tahun*
kWh/m2/month kWh/m2/year* kWh/m2/month kWh/m2/year*
Sangat Efisien <8,5 <102 <3,4 <40,8
Highly Efficient
Efisien 8,5 – 14 102 – 168 3,4 – 5,6 40,8 – 67,2
Efficient
Cukup Efisien 14 – 18,5 168 – 222 5,6 – 7,4 67,2 – 88,8
Quite Efficient
Boros >18,5 >222 >7,4 88,8
Wasteful
Kriteria tersebut mengacu pada Peraturan The criteria above are based on Regulation of the
Menteri Energi dan Sumber Daya Mineral Minister of Energy and Mineral Resources of the
Republik Indonesia Nomor 13 Tahun 2012 tentang Republic of Indonesia No. 13 of 2012 on Electricity
Penghematan Pemakaian Tenaga Listrik. Conservation.
Pengolahan Limbah dan Sampah Waste Management
Dalam kegiatan operasional sehari-hari, In its daily operations, the Company generates
Perseroan menghasilkan limbah padat berupa solid waste such as used electronic equipment,
peralatan elektronik bekas, lampu bekas, aki, used light bulbs, batteries, furniture, and other
perabotan, dan material lainnya. Sementara itu, materials. In addition, the Company also
limbah cair yang dihasilkan meliputi oli bekas generates liquid waste, including used oil from
dari kendaraan operasional dan genset, serta air operational vehicles and generators, as well as
limbah dari toilet, pantry, dan musala. Hingga saat wastewater from restrooms, pantries, and prayer
ini, Perseroan belum memiliki kebijakan khusus rooms. To date, the Company does not have a
terkait pengelolaan limbah, mengingat seluruh specific policy regarding waste management,
proses pengelolaan limbah tersebut dilakukan considering that the entire waste management
oleh pihak pengelola Gedung Treasury sebagai process is handled by the Treasury Building
pengelola fasilitas gedung. management as the facility manager.
Sebagai institusi jasa keuangan yang menjalankan As a financial services institution with office-
kegiatan operasional berbasis perkantoran, based operations, the Company does not engage
Perseroan tidak memiliki aktivitas operasional in activities that directly pose a significant risk
yang secara langsung berpotensi menimbulkan of hazardous material spills, as is commonly
kejadian tumpahan bahan berbahaya dalam associated with resource-based or manufacturing
skala signifikan sebagaimana lazim terjadi sectors. Throughout 2025, the Bank did not
pada sektor berbasis sumber daya alam atau record any incidents of material spills that had
manufaktur. Sepanjang tahun 2025, Bank tidak a significant impact on the environment.
mencatat adanya kejadian tumpahan material
yang berdampak signifikan terhadap lingkungan.
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Perhitungan Emisi
Emission Calculation
Keterangan Satuan
2025 2024 2023
Description Unit
Pemakaian BBM (Scope 1)
57,67 58,82 49,25
Fuel consumption (Scope 1)
Penggunaan Energi Listrik (Scope 2)
Ton CO2 eq 260,50 266,35 219,62
Electrical Energy Usage (Scope 2)
Total Emisi
318,17 325,17 268,87
Emission Total
Pendapatan Rp Juta
3.145.192 3.612.292 3.847.049
Income Rp Million
Intensitas Emisi Ton CO2 eq/Rp Juta
0,000101 0,000090 0,000070
Emission Intensity Ton CO2 eq/Rp Million
Keanekaragaman Hayati Biodiversity
Kantor pusat Perseroan berlokasi di kawasan The Company’s headquarters is located in an
perkotaan sehingga tidak berada di dalam urban area and is therefore neither located within
maupun berdekatan dengan kawasan lindung nor adjacent to protected areas or conservation
atau area konservasi yang memiliki tingkat zones with high levels of biodiversity. Consequently,
keanekaragaman hayati tinggi. Dengan the Company’s operational activities have no
demikian, kegiatan operasional Perseroan tidak significant impact on conservation areas or their
menimbulkan dampak signifikan terhadap ecosystems.
kawasan konservasi beserta ekosistem di
dalamnya.
Meski demikian, Perseroan tetap berupaya Nevertheless, the Company remains committed
menjaga kualitas lingkungan sekitar melalui to maintaining the quality of the surrounding
langkah-langkah sederhana, seperti menjaga environment through simple measures, such
kebersihan area kerja, menempatkan tanaman as keeping work areas clean, placing plants
di dalam ruangan kantor, serta menerapkan inside office spaces, and implementing energy
efisiensi energi dalam aktivitas operasional. efficiency in operational activities.
Pengaduan Terkait Masalah Complaints Regarding Environmental
Lingkungan Hidup Issues
Perseroan saat ini belum memiliki saluran The Company currently has no specific
pengaduan khusus untuk menangani isu atau complaint channel to address environmental
permasalahan lingkungan hidup yang timbul issues or problems arising from its operational
dari kegiatan operasional. Namun demikian, activities. However, the Company has integrated
Perseroan telah mengintegrasikan aspek environmental considerations into every banking
lingkungan hidup ke dalam setiap aktivitas activity it performs.
perbankan yang dijalankan.
Sepanjang tahun 2025, Perseroan tidak menerima Throughout 2025, the Company received no
laporan atau pengaduan terkait ketidakpatuhan reports or complaints regarding non-compliance
terhadap peraturan di bidang lingkungan hidup. with environmental regulations.
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Aspek Sosial
Social Aspects
Komitmen Perseroan dalam The Company’s Commitment to
Menyediakan Layanan yang Setara Providing Equitable Services to
bagi Nasabah Customers
Perseroan menjunjung tinggi prinsip pelayanan The Company upholds the principles of fair,
yang adil, setara, dan inklusif bagi seluruh nasabah equitable, and inclusive service for all customers
tanpa diskriminasi. Komitmen tersebut diwujudkan without discrimination. This commitment is realized
melalui penanganan setiap pengaduan dan through the objective, transparent, and legally
keluhan nasabah secara objektif, transparan, compliant resolution of all customer complaints
dan sesuai dengan ketentuan yang berlaku. and grievances. To support its commitment, the
Untuk mendukung hal tersebut, Perseroan secara Company continuously organizes competency
berkelanjutan menyelenggarakan program development programs for employees, including
pengembangan kompetensi bagi karyawan, customer excellence training and knowledge
termasuk pelatihan customer excellence serta sharing activities regarding the Company’s
kegiatan knowledge sharing terkait produk banking products and services aimed at ensuring
dan layanan perbankan Perseroan, guna the fulfillment of competency standards and
memastikan pemenuhan standar kompetensi professionalism among banking personnel.
dan profesionalisme insan perbankan.
Selain penguatan kapasitas internal, Perseroan Besides strengthening internal capacity, the
memastikan bahwa seluruh informasi terkait Company ensures that all information regarding
produk dan/atau jasa disampaikan kepada products and/or services is communicated to
nasabah secara akurat, jelas, dan dapat customers accurately, clearly, and accountably.
dipertanggungjawabkan. Penyampaian informasi The information is conveyed through various
tersebut dilakukan melalui berbagai saluran official communication channels of the Company,
komunikasi resmi Perseroan, antara lain situs including the website, BNC’s official social media,
web, media sosial resmi BNC, serta layanan tatap and in-person services at the headquarters
muka di kantor pusat dan jaringan kantor cabang. and branch network. This initiative is part of the
Langkah ini merupakan bagian dari upaya Company’s efforts to uphold the principle of
Perseroan untuk menjaga prinsip transparansi transparency and mitigate the risk of unbalanced
serta memitigasi risiko penyampaian informasi information dissemination that could potentially
yang tidak seimbang yang berpotensi merugikan harm both customers and the Company.
nasabah maupun Perseroan.
Sebagai bank berbasis layanan digital, Perseroan As a bank with digital services, the Company
secara berkelanjutan mengembangkan produk continuously develops inclusive banking
dan layanan perbankan yang inklusif melalui products and services through the utilization of
pemanfaatan inovasi teknologi. Penguatan technological innovations. The reinforcement of
kapabilitas layanan digital memungkinkan digital service capabilities enables customers to
nasabah untuk melakukan transaksi perbankan conduct banking transactions online anytime and
secara daring kapan saja dan dari mana saja. from anywhere. Through this service model, the
Melalui model layanan tersebut, Perseroan dapat Company can effectively perform its intermediary
menjalankan fungsi intermediasi secara efektif functions while supporting the Government’s
sekaligus mendukung kebijakan Pemerintah policy to expand access to banking services for
dalam memperluas akses layanan perbankan the public without geographical limitations.
kepada masyarakat tanpa keterbatasan wilayah
geografis.
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Perseroan hadir Bagi Karyawan The Company is Available for Employees Komitmen terhadap Kesetaraan Commitment to Gender Equality and Gender dan Kesempatan Kerja Equal Employment Opportunities Dalam menciptakan lingkungan kerja yang In creating a harmonious and productive work harmonis dan produktif, Perseroan menanamkan environment, the Company incorporates the nilai-nilai inklusivitas sebagai fondasi budaya values of inclusivity as the foundation of its perusahaan. Seluruh karyawan diarahkan untuk corporate culture. All employees are encouraged saling menghormati perbedaan latar belakang, to respect each other’s diverse backgrounds, termasuk pendidikan, etnis, jenis kelamin, agama, including education, ethnicity, gender, religion, maupun karakteristik lainnya, serta memandang and other characteristics, and to view diversity keberagaman sebagai kekuatan yang saling as a complementary strength. melengkapi. Sejalan dengan upaya membangun pola pikir In line with efforts to foster an equitable mindset, yang setara, Perseroan secara berkelanjutan the Company continuously promotes gender mendorong tercapainya keseimbangan gender, balance, including by providing wider opportunities termasuk dengan membuka peluang yang for female employees to occupy available lebih luas bagi karyawan perempuan untuk strategic positions. However, job placements and mengisi posisi strategis yang tersedia. Namun promotions are not solely based on gender but demikian, penempatan jabatan dan promosi also consider competence, performance, and tidak semata-mata didasarkan pada gender, individual potential. This emphasizes that every melainkan mempertimbangkan kompetensi, employee, whether female or male, has equal kinerja, serta potensi individu. Hal ini menegaskan opportunities to advance to the top management bahwa setiap karyawan, baik perempuan maupun level. laki-laki, memiliki kesempatan yang sama untuk berkontribusi hingga ke jenjang manajemen puncak. Prinsip keberagaman telah diterapkan sejak The principle of diversity has been applied from the tahap awal proses rekrutmen. Setiap keputusan very beginning of the recruitment process. Every penerimaan maupun penolakan kandidat decision to accept or reject a candidate is made dilakukan secara objektif berdasarkan hasil objectively based on measurable assessment penilaian yang terukur, tanpa mempertimbangkan results, without considering group affiliations, afiliasi kelompok, etnis, atau latar belakang ethnicity, or specific backgrounds. A similar tertentu. Pendekatan serupa juga diterapkan approach is applied to internal employees, where kepada karyawan internal, di mana Perseroan the Company ensures fair and equal treatment memastikan perlakuan yang adil dan setara serta as well as equal opportunities for all employees kesempatan yang sama bagi seluruh karyawan to develop their potential and advance their untuk mengembangkan potensi diri dan meniti careers through established promotion programs. jenjang karier melalui program promosi yang This program is an expression of the Company's telah ditetapkan. Program ini merupakan bentuk appreciation for employees who demonstrate apresiasi Perseroan terhadap karyawan yang dedication and optimal performance. menunjukkan dedikasi dan kinerja optimal. 512 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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S-01 Kesetaraan Gender
S-01 Gender Equality
Laki-laki Perempuan
Male Female
Jumlah Level Persentase Persentase
Level Jumlah Pegawai Pegawai Jumlah Pegawai Pegawai
Total Employees Employee Total Employees Employee
Percentage (%) Percentage (%)
Entry-Level 359 73,57 381 85,62
Mid-Level 113 23,16 52 11,69
Senior-Level 13 2,66 12 2,70
Executive -Level 3 0,61 0 0,00
Total Pegawai 488 100,00 445 100,00
Total of Employees
Hingga 31 Desember 2025, Perseroan mengelola As of December 31, 2025, the Company employed
933 karyawan yang berasal dari beragam latar 933 employees from diverse educational
belakang pendidikan, golongan, usia, pengalaman backgrounds, job categories, ages, work experience
kerja, jenis kelamin, serta ras, suku, dan agama. levels, genders, as well as races, ethnicities, and
Komitmen terhadap prinsip inklusivitas tercermin religions. The Company’s commitment to the
dari tidak adanya laporan insiden maupun principle of inclusivity is reflected in the absence of
pengaduan terkait praktik diskriminasi yang incidents or complaints regarding discriminatory
diajukan oleh karyawan sepanjang tahun 2025. practices filed by employees throughout 2025.
Tidak Mempekerjakan Tenaga Kerja No Child Labor and Prohibition of
Anak dan Menolak Praktik Kerja Forced Labor
Paksa
Perseroan memastikan bahwa seluruh praktik The Company ensures that all labor practices
ketenagakerjaan telah selaras dengan ketentuan are in compliance with applicable laws and
peraturan perundang-undangan yang berlaku di regulations in Indonesia, including Article 77 of
Indonesia, antara lain Pasal 77 Undang-Undang Law No. 13 of 2003 concerning Manpower juncto
No. 13 Tahun 2003 tentang Ketenagakerjaan Government Regulation No. 6 of 2023 on the
juncto Undang-Undang No. 6 Tahun 2023 tentang Enactment of Government Regulation in Lieu of
Penetapan Peraturan Pemerintah Pengganti Law No. 2 of 2022 concerning Job Creation. This
Undang-Undang No. 2 Tahun 2022 tentang Cipta compliance is realized through internal policies
Kerja. Kepatuhan tersebut diwujudkan melalui governing human resources (HR) management,
kebijakan internal yang mengatur pengelolaan as stipulated in the Company Regulations and
Sumber Daya Manusia (SDM), sebagaimana the Employee Recruitment and Selection Policy
tercantum dalam Peraturan Perusahaan serta regarding general requirements for prospective
Kebijakan Rekrutmen dan Seleksi Karyawan terkait employees.
persyaratan umum calon karyawan.
Sebagai bentuk penghormatan terhadap Hak As a form of respect for Human Rights (HR),
Asasi Manusia (HAM), Perseroan menegaskan the Company emphasizes its commitment to
bahwa tidak pernah mempekerjakan tenaga kerja never employ child labor in any form. Internal
anak dalam bentuk apa pun. Ketentuan internal regulations set the minimum age for employees
menetapkan batas usia minimum karyawan at 18 (eighteen) years, with working hours set at 8
adalah 18 (delapan belas) tahun, dengan (eight) hours per day or 40 (forty) hours per week
pengaturan jam kerja 8 (delapan) jam per hari for a 5-day workweek. Under certain conditions, if
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atau 40 (empat puluh) jam per minggu untuk 5 employees with specific job characteristics and
(lima) hari kerja dalam satu minggu. Dalam kondisi responsibilities must work beyond these working
tertentu, apabila karyawan dengan karakteristik hour limits, the Company provides appropriate
jabatan dan tanggung jawab tertentu harus compensation in accordance with applicable
bekerja melebihi ketentuan jam kerja tersebut, regulations.
Perseroan menyediakan kompensasi yang layak
sesuai dengan ketentuan yang berlaku.
Pemberian Remunerasi yang Provision of Competitive, Fair, and
Kompetitif, Adil, dan Setara Equitable Remuneration
Perseroan menerapkan kebijakan remunerasi The Company implements a fair and non-
yang adil dan non-diskriminatif bagi seluruh discriminatory remuneration policy for all
karyawan dengan mengacu pada peraturan employees in accordance with applicable laws
perundang-undangan yang berlaku, antara and regulations, including Law No. 13 of 2003
lain Undang-Undang No. 13 Tahun 2003 tentang concerning Manpower, Government Regulation
Ketenagakerjaan, Peraturan Pemerintah Pengganti in Lieu of Law No. 2 of 2022 concerning Job
Undang-Undang No. 2 Tahun 2022 tentang Cipta Creation, and Government Regulation No. 36 of
Kerja, serta Peraturan Pemerintah No. 36 Tahun 2021 concerning Wage Policy.
2021 tentang Kebijakan Pengupahan.
Berdasarkan ketentuan tersebut, Perseroan Based on these provisions, the Company ensures
memastikan bahwa tingkat remunerasi bagi that the remuneration levels for employees in the
karyawan pada posisi terendah di seluruh wilayah lowest positions across all operational regions
operasional telah memenuhi, bahkan melampaui, have met, and even exceeded, the applicable
ketentuan Upah Minimum Regional (UMR) yang Regional Minimum Wage (UMR) requirements. This
berlaku. Kepatuhan ini ditunjukkan melalui compliance is demonstrated by comparing the
perbandingan gaji karyawan dengan golongan salaries of lowest grade employees against the
terendah terhadap UMR sebagaimana disajikan UMR, as presented in the following table.
pada tabel berikut.
Perbandingan Gaji Karyawan dengan Golongan Terendah terhadap UMR
Comparison of Lowest Grade Employee Salary Against Minimum Regional Wate
UMR Tahun 2025 Karyawan Golongan
Wilayah Operasional
Regional Minimum Wage Terendah
Operational Area
of 2025 Lowest Grade Employees
Kantor Pusat dan Kantor Cabang DKI
5.531.680 5.531.680
Head Office and Branch Office – DKI Jakarta
Cabang Bandung
4.482.914 4.550.000
Bandung Branch Office
Cabang Makassar
3.657.527 3.900.000
Makassar Branch Office
Cabang Malang
3.507.693 3.507.693
Malang Branch Office
Cabang Semarang
3.454.827 4.000.000
Semarang Branch Office
Cabang Surabaya
5.284.267 5.300.000
Surabaya Branch Office
Secara keseluruhan, kebijakan remunerasi Overall, the Company’s remuneration policy has
Perseroan telah diterapkan secara konsisten been consistently implemented by considering the
dengan mempertimbangkan jenjang jabatan, position level, length of service, and performance
masa kerja, serta hasil evaluasi kinerja masing- evaluation results of each employee, thereby
masing karyawan, sehingga tercipta sistem creating a fair, transparent, and sustainable
imbalan kerja yang adil, transparan, dan compensation system.
berkelanjutan.
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Mewujudkan Lingkungan Kerja yang Creating a Safe and Comfortable
Aman dan Nyaman Work Environment
Perseroan memandang karyawan sebagai aset The Company regards employees as strategic
strategis yang memiliki peran penting dalam assets who play a vital role in driving business
mendorong pertumbuhan dan keberlanjutan growth and sustainability. Therefore, the Company
usaha. Atas dasar tersebut, Perseroan is committed to providing a safe, healthy, and
berkomitmen untuk menyediakan lingkungan comfortable work environment for all employees.
kerja yang aman, sehat, dan nyaman bagi seluruh These efforts are aimed at achieving a zero-
karyawan. Upaya ini dilakukan untuk mencapai accident target and preventing Occupational
target nihil kecelakaan kerja (zero accident) serta Diseases (PAK).
mencegah terjadinya Penyakit Akibat Kerja (PAK).
Komitmen perlindungan keselamatan dan The Company's commitment to ensure the health
kesehatan kerja dituangkan secara formal dalam and safety of its employees is formally outlined
Kebijakan Kesehatan dan Keselamatan Kerja (K3) in its Occupational Health and Safety (OHS)
Perseroan. Kebijakan ini disusun dengan mengacu Policy. This policy was formulated in accordance
pada Peraturan Menteri Kesehatan Republik with Regulation of the Minister of Health of the
Indonesia Nomor 48 Tahun 2016 tentang Standar Republic of Indonesia No. 48 of 2016 concerning
Keselamatan dan Kesehatan Kerja Perkantoran. Occupational Health and Safety Standards
Perseroan meyakini bahwa lingkungan kerja yang for Offices. The Company believes that a safe
aman dan sehat akan mendorong karyawan and healthy work environment will encourage
bekerja secara lebih produktif, efisien, dan optimal employees to work more productively, efficiently,
tanpa rasa khawatir terhadap risiko keselamatan and optimally without worrying about safety or
maupun kesehatan. health risks.
Implementasi K3 Tahun 2025 OHS Implementation in 2025
Untuk memastikan penerapan K3 berjalan To ensure effective implementation of OHS,
efektif, Perseroan menyediakan berbagai the Company provides various facilities that
fasilitas pendukung keselamatan kerja, antara support occupational safety, including Light Fire
lain Alat Pemadam Api Ringan (APAR), detektor Extinguishers (APAR), smoke detectors, diesel
asap, pompa diesel, kotak Pertolongan Pertama pumps, First Aid Kits (P3K), emergency ladders,
pada Kecelakaan (P3K), tangga darurat, serta and other safety equipment. The provision of these
perlengkapan keselamatan lainnya. Penyediaan facilities is in accordance with Ministry of Public
sarana tersebut mengacu pada Peraturan Menteri Works Regulation No. 26/PRT/M/2008 regarding
Pekerjaan Umum No. 26/PRT/M/2008 tentang Technical Requirements for Fire Protection Systems
Persyaratan Teknis Sistem Proteksi Kebakaran in Buildings and the Surrounding Environment.
pada Bangunan Gedung dan Lingkungan.
Selain ketersediaan fasilitas, Perseroan secara Besides providing these facilities, the Company
berkala melakukan pemeriksaan fungsi dan masa regularly inspects the functionality and expiration
berlaku peralatan K3, serta menyelenggarakan dates of OHS equipment and organizes OHS
sosialisasi K3 kepada seluruh karyawan. Upaya awareness sessions for all employees. These
ini merupakan bagian dari penguatan budaya K3 efforts are part of a consistent effort to promote
yang secara konsisten dipromosikan, tidak hanya the OHS culture, not only to employees but also
kepada karyawan tetapi juga kepada mitra kerja, to business partners, so that all parties can play
agar seluruh pihak turut berperan aktif dalam an active role in maintaining collective safety in
menjaga keselamatan bersama di lingkungan the workplace.
kerja.
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Sebagian karyawan Perseroan juga tergabung Some of the Company’s employees are also
dalam Tim Emergency Response yang bekerja involved in the Emergency Response Team, which
sama dengan pengelola gedung. Dalam collaborates with the building management. Within
tim tersebut, terdapat perwakilan yang this team, there are representatives who serve as
menjalankan peran sebagai floor warden dan floor wardens and first aiders. Throughout 2025,
first aider. Sepanjang tahun 2025, Perseroan telah the Company has conducted OHS awareness
melaksanakan sosialisasi K3 sebanyak 1 (satu) kali sessions 1 (one) time and participated in a building
dan turut berpartisipasi dalam simulasi tanggap emergency response drill held on December 10,
darurat gedung yang diselenggarakan pada 10 2025.
Desember 2025.
Kebijakan dan Program Kesehatan Employee Health Policies and Programs
Karyawan
Selain memberikan kompensasi finansial, In addition to providing financial compensation,
Perseroan menaruh perhatian serius terhadap the Company also pays close attention to
kesehatan dan kesejahteraan karyawan melalui employee health and well-being by providing
penyediaan berbagai fasilitas penunjang, antara various supporting facilities, including:
lain:
1. Asuransi Kesehatan, yang mencakup 1. Health Insurance, which covers medical
perlindungan atas biaya medis, tindakan expenses, surgical procedures, and employee
bedah, serta perawatan kesehatan karyawan. healthcare.
2. BPJS Ketenagakerjaan, yang meliputi Jaminan 2. BPJS Ketenagakerjaan, which includes Work
Kecelakaan Kerja, Jaminan Kematian, Jaminan Accident Insurance, Life Insurance, Old Age
Hari Tua, dan Jaminan Pensiun. Insurance, and Pension Insurance.
Konsistensi dalam penerapan kebijakan K3 dan Consistency in implementing these OHS policies
program kesehatan tersebut membuahkan hasil and health programs has yielded positive results.
positif. Sepanjang tahun 2025, Perseroan tidak Throughout 2025, the Company recorded no
mencatat adanya kecelakaan kerja maupun occupational accidents or occupational diseases.
penyakit akibat kerja. Capaian ini sekaligus This achievement further highlights the Company's
menegaskan keberlanjutan kinerja keselamatan sustained performance in occupational safety,
kerja yang telah dipertahankan Perseroan pada which has been maintained in previous years.
tahun-tahun sebelumnya.
Peningkatan Kualitas Karyawan Enhancing Employee Quality
melalui Program Pelatihan dan through Training and Competency
Pengembangan Kompetensi Development Programs
Pengembangan kompetensi dan pendidikan Employee competency development and
karyawan merupakan agenda strategis yang education are strategic initiatives implemented
dilaksanakan secara berkelanjutan setiap tahun. continuously every year. These programs are
Program ini dirancang untuk meningkatkan designed to elevate competency standards,
standar kompetensi, memperkuat keterampilan, strengthen skills, and build employee
serta membangun daya saing karyawan agar competitiveness so they can contribute their best
mampu memberikan kontribusi terbaik bagi to the Company. With a highly skilled workforce, the
Perseroan. Dengan sumber daya manusia yang Company is confident in maintaining sustainable
unggul, Perseroan optimistis dapat menjaga business operations.
keberlangsungan usaha secara berkelanjutan.
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Sepanjang tahun 2025, Perseroan menye- Throughout 2025, the Company organized 374
lenggarakan 374 kegiatan pelatihan dan training and competency development activities
pengembangan kompetensi yang diikuti oleh attended by 14,491 participants, totaling 33,304
14.491 peserta, dengan total 33.304 jam pelatihan. training hours. The average training hours per
Rata-rata jam pelatihan per karyawan tercatat employee were recorded at 72.79 hours, an
sebesar 72.79 jam, meningkat 62 % dibandingkan increase of 62% compared to 2024, which was
tahun 2024 yang sebesar 45,22 jam per karyawan. 45.22 hours per employee. Details of the average
Rincian rata-rata jam pelatihan berdasarkan training hours by gender and job category are
jenis kelamin dan kategori jabatan disajikan pada presented in the following table.
tabel berikut.
Rata-rata Jam Pelatihan
Jumlah Peserta Pelatihan Total Jam Pelatihan Setiap Pekerja
Uraian Total Training Participant Total Training Hours Average Training Hours
Description for Each Worker
2025 2024 2023 2025 2024 2023 2025 2024 2023
Keseluruhan
913 516 998 33.304 53.812 39.058 72,79 90,48 39,13
Overall
Berdasarkan Jenis Kelamin
Based on Gender
Laki-Laki
477 612 512 18.204 27.281 20.420 38,16 44,58 39.88
Male
Perempuan
436 578 486 15.100 26.531 18.368 34,63 45,9 36.40
Female
Berdasarkan Level Jabatan
Based on Position
Manajemen
6 6 4 234 82 101,5 77,93 13,67 25,37
Management
General
187 218 40 11.557 14.997 2.738,50 61,80 68,79 68,46
Manager
Supervisor 123 162 146 5.738 10.297 4.258 46,65 63,56 29,16
Staff 597 804 654 15.775 28.436 28.441,50 26,42 35,57 43,48
Untuk mendukung pelaksanaan program To support the implementation of the human
pengembangan SDM sesuai rencana bisnis resource development program as per the
tahun 2025, Perseroan merealisasikan investasi 2025 business plan, the Company allocated a
pelatihan sebesar Rp5,8 miliar. Nilai ini mengalami training investment of IDR5.8 billion. This amount
penurunan sebesar Rp387 juta dibandingkan tahun represents a decrease of IDR387 million compared
2024 yang mencapai Rp6,2 miliar, hal ini sejalan to 2024, which stood at IDR6.2 billion. This allocation
dengan strategi Bank dalam mengoptimalkan is in line with the Bank’s strategy to optimize HR
investasi pengembangan SDM tanpa mengurangi development investments without compromising
kualitas peningkatan kompetensi karyawan, the quality of employee competency development
melalui penguatan pendekatan pembelajaran by strengthening the self-learning approach
mandiri (self-learning) dan pemanfaatan platform and leveraging digital learning platforms.
pembelajaran digital. Informasi lebih rinci terkait Further details regarding employee training and
pelatihan dan pengembangan karyawan telah development is disclosed in the Human Resources
diungkapkan dalam Bab Sumber Daya Manusia Chapter on page 105-133.
halaman 105-133.
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Pengelolaan Turnover Karyawan Employee Turnover Management Perputaran karyawan merupakan dinamika yang Employee turnover is a common dynamic within lazim terjadi dalam suatu organisasi. Namun an organization. However, high turnover rates have demikian, tingkat turnover yang tinggi berpotensi the potential to disrupt the stability of productivity, mengganggu stabilitas produktivitas, menurunkan reduce performance quality, and incur long-term kualitas kinerja, serta menimbulkan beban biaya costs. Therefore, the Company consistently strives dalam jangka panjang. Oleh karena itu, Perseroan to create a conducive and harmonious work secara konsisten berupaya menciptakan environment through the implementation of HR lingkungan kerja yang kondusif dan harmonis management strategies focused on employee melalui penerapan strategi pengelolaan SDM needs, including the execution of retention yang berorientasi pada kebutuhan karyawan, programs to retain top talent. termasuk pelaksanaan program retensi untuk mempertahankan talenta terbaik. Per 31 Desember 2025, tingkat turnover karyawan As of December 31, 2025, the employee turnover tercatat sebesar 49,20%, naik signifikan rate stood at 49.20%, a significant increase dibandingkan tahun 2024 yang mencapai 27,57%. compared to 2024, which was 27.57%. Perseroan mendefinisikan turnover sebagai The Company defines turnover as the tendency kecenderungan karyawan untuk meninggalkan of employees to leave the organization due to organisasi karena berbagai alasan, seperti various reasons, such as seeking better career mencari peluang karir yang lebih baik atau opportunities or higher income. Employees who peningkatan pendapatan. Karyawan yang leave due to retirement or passing away are not keluar karena pensiun atau meninggal dunia included in the calculation of the turnover rate. tidak diperhitungkan dalam perhitungan tingkat turnover. 518 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Penilaian Kinerja Karyawan Employee Performance Assessment
Perseroan melaksanakan proses penilaian kinerja The Company conducts a structured and
karyawan secara terstruktur dan berkelanjutan continuous employee performance assessment
sebagaimana diatur dalam Surat Edaran Direksi process as stipulated in Board of Directors Circular
No. SK/024-2/SET/BNC/III/2025 tentang Prosedur Letter No. SK/024-2/SET/BNC/III/2025 regarding
Penilaian Kinerja Karyawan. Penilaian dilakukan Employee Performance Assessment Procedures.
dua kali dalam setahun, yakni pada pertengahan Assessments are conducted twice a year, specifically
dan akhir tahun. in the middle and at the end of the year.
Dalam menetapkan indikator penilaian, In establishing evaluation criteria, the Company
Perseroan menerapkan prinsip objektivitas dan applies the principles of objectivity and equity
kesetaraan dengan tidak membedakan karyawan regardless of employees gender or other irrelevant
berdasarkan jenis kelamin maupun faktor lain factors. The evaluation focuses on the aspects
yang tidak relevan. Evaluasi difokuskan pada aspek of competence, performance, and potential
kompetensi, kinerja, dan potensi pengembangan development of each individual.
masing-masing individu.
Hasil penilaian kinerja dimanfaatkan sebagai The performance assessment results are used as
dasar pengambilan keputusan manajemen, the basis for decision making by management,
khususnya dalam merancang program pelatihan particularly in designing targeted training and
dan pengembangan kompetensi yang tepat competency development programs. Additionally,
sasaran. Selain itu, proses ini juga berperan this process plays a crucial role in strengthening
penting dalam memperkuat sistem suksesi the leadership succession system and promoting
kepemimpinan serta mendorong pengisian posisi the recruitment of strategic positions through
strategis melalui promosi internal. internal promotions.
Secara umum, kebijakan peninjauan kinerja In general, the employee performance assessment
karyawan bertujuan untuk: policy aims to:
1. Memberikan ruang pengembangan sekaligus 1. Provide opportunities for development and
tantangan yang mendorong peningkatan challenges that encourage the improvement
pengetahuan, keterampilan, kompetensi, dan of employees' knowledge, skills, competencies,
pengalaman karyawan agar siap menempuh and experience, preparing them to pursue
jalur karier yang tersedia. available career paths.
2. Menilai kapabilitas karyawan sebagai 2. Assessing employee capabilities as a
salah satu dasar dalam perencanaan dan foundation in planning and implementing
pelaksanaan suksesi kepemimpinan. leadership succession.
3. Meminimalkan risiko penurunan produktivitas 3. Minimizing the risk of productivity decline due to
akibat kejenuhan kerja, sehingga karyawan work fatigue, ensuring employees can maintain
tetap mampu menjaga kualitas dan kuantitas the quality and quantity of their performance.
kinerja.
4. Mendukung kebutuhan Perseroan dalam 4. Supporting the Company’s needs in building
membangun SDM yang berkelanjutan melalui sustainable human resources through the
pengembangan pengetahuan, pengalaman, development of knowledge, experience, and
dan keterampilan sepanjang perjalanan karier skills throughout employees’ careers at the
di Perseroan. Company.
Sepanjang tahun 2025, Perseroan mencatat 39 karyawan
menerima promosi jabatan, 370 karyawan menjalani mutasi,
serta tidak terdapat demosi jabatan.
Throughout 2025, the Company recorded 39 employees receiving
promotions, 370 employees being transferred, and no demotions.
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BNC Hadir Bagi Masyarakat dan Mendorong Inklusi Keuangan BNC is Committed to Serve the Community and Promote Financial Inclusion Dampak Operasional terhadap Operational Impact on the Masyarakat Community Sebagai bank dengan layanan digital, Perseroan As a bank with digital services, the Company meyakini bahwa kegiatan usaha dan solusi believes that its business activities and financial keuangan yang dikembangkan memberikan nilai solutions provide added value and tangible tambah dan manfaat nyata bagi masyarakat, benefits to the community, particularly customers khususnya nasabah yang terbiasa dengan who are accustomed to digital services. Through layanan digital. Melalui aplikasi “neobank dari the “neobank from BNC Digital” app, all banking BNC Digital”, seluruh aktivitas perbankan termasuk activities—including account opening—can be pembukaan rekening dapat dilakukan secara conducted independently via smartphone without mandiri melalui ponsel pintar tanpa harus the need to visit a branch office. Aside from datang ke kantor cabang. Selain meningkatkan enhancing transaction convenience and security, kenyamanan dan keamanan bertransaksi, this digital approach also contributes to reducing pendekatan digital ini turut berkontribusi dalam the carbon footprint and environmental impact. mengurangi jejak karbon dan dampak lingkungan. Di luar fokus pada nasabah, Perseroan terus Beyond its focus on customers, the Company memperluas peran sosialnya dengan memastikan continues to expand its social role by ensuring that pertumbuhan bisnis berjalan selaras dengan business growth is in line with the improvement peningkatan kesejahteraan masyarakat. Upaya of community welfare. These efforts are realized tersebut diwujudkan melalui penciptaan lapangan through job creation, the implementation of kerja, pelaksanaan program Tanggung Jawab Corporate Social and Environmental Responsibility Sosial dan Lingkungan (TJSL), serta berbagai (TJSL) programs, and various financial literacy kegiatan literasi keuangan yang mendukung activities that support the strengthening of the penguatan ekonomi digital nasional. national digital economy. Perseroan juga menyadari bahwa operasional The Company also recognizes that digital bank dengan layanan digital memiliki potensi banking operations carry potential risks, including risiko, antara lain ancaman keamanan siber cybersecurity threats that could result in financial yang dapat berdampak pada kerugian finansial, losses, reputational damage, and a decline in reputasi, dan tingkat kepercayaan publik. public trust. To mitigate these risks, the Company Untuk memitigasi risiko tersebut, Perseroan implements reliable state-of-the-art information mengimplementasikan teknologi informasi terkini technology that is supported by highly competent (state-of-the-art) yang andal serta didukung oleh human resources specializing in cybersecurity. sumber daya manusia yang memiliki kompetensi khusus di bidang keamanan siber (cybersecurity). Di sisi lain, Perseroan mencermati potensi On the other hand, the Company is mindful of kesenjangan digital yang dapat memperlebar the potential for a digital divide that could widen ketimpangan sosial dan ekonomi, mengingat social and economic disparities, given the uneven belum meratanya akses serta literasi digital di distribution of access and digital literacy across seluruh wilayah Indonesia. Menyikapi hal tersebut, all regions of Indonesia. In response, the Company Perseroan secara aktif menjalin kolaborasi actively collaborates with various partners dengan berbagai mitra untuk menyelenggarakan to organize financial literacy and transaction program literasi keuangan dan edukasi keamanan security education programs to enhance public bertransaksi guna meningkatkan pemahaman understanding. masyarakat. 520 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Pada tahun 2025, Perseroan bekerja sama dengan In 2025, the Company collaborated with several
sejumlah mitra, antara lain KTA Kilat, Pinjamwinwin, partners, including KTA Kilat, Pinjamwinwin,
Adapundi, UangMe, Easycash, Gadai Emas Jatim, Adapundi, UangMe, Easycash, Gadai Emas Jatim,
Gadai Emas Kaltim, Gadai Emas NTB, dan Gadai Gadai Emas Kaltim, Gadai Emas NTB, and Gadai
Mas Nusantara (Gadai Sulsel). Kolaborasi ini Mas Nusantara (Gadai Sulsel). This collaboration
ditujukan untuk memperluas akses pembiayaan aims to expand access to financing for the
bagi masyarakat menengah ke bawah serta lower-middle class and promote more inclusive
mendorong pertumbuhan ekonomi yang lebih economic growth.
inklusif.
Kontribusi Perseroan dalam The Company’s Contribution in
Meningkatkan Literasi Keuangan Improving Financial Literacy
Dalam menjalankan perannya sebagai pelaku In fulfilling its role as a financial services industry
industri jasa keuangan, Perseroan berkomitmen practitioner, the Company is committed to
menjadi agen perubahan yang mendukung being an agent of change that supports the
agenda Pemerintah dalam meningkatkan Government’s agenda in enhancing national
inklusi keuangan nasional. Seluruh program financial inclusion. All of the Company's financial
edukasi dan literasi keuangan yang dijalankan education and literacy programs are based on
mengacu pada RAKB Perseroan serta POJK the Company's Annual Business Plan (RAKB)
No. 3 Tahun 2023 tentang Peningkatan Literasi and OJK Regulation No. 3 of 2023 on Improving
dan Inklusi Keuangan di Sektor Jasa Keuangan Financial Literacy and Inclusion in the Financial
Bagi Konsumen dan Masyarakat (POJK 3/2023) Services Sector for Consumers and the Public (OJK
sebagai penyempurnaan dari POJK Nomor 76/ Regulation 3/2023), as an amendment to OJK
POJK.07/2016. Regulation No. 76/POJK.07/2016.
Pemerintah Indonesia telah menetapkan target The Indonesian government has set a financial
inklusi keuangan sebesar 90% pada tahun 2024, inclusion target of 90% by 2024, as stipulated
sebagaimana tercantum dalam Peraturan in Presidential Regulation No. 114 of 2020 on the
Presiden Nomor 114 Tahun 2020 tentang Strategi National Strategy for Financial Inclusion. This target
Nasional Keuangan Inklusif. Target ini menjadi is part of the support for the Financial Inclusion
bagian dari dukungan terhadap Program Bulan Month (BIK) Program and the One Account per
Inklusi Keuangan (BIK) dan Program Satu Rekening Student (KEJAR) Program initiated by the Financial
Satu Pelajar (KEJAR) yang diinisiasi oleh Otoritas Services Authority (OJK).
Jasa Keuangan (OJK).
Sebagai bentuk kontribusi nyata, Perseroan terus As a tangible contribution, the Company continues
memperluas akses layanan keuangan yang to expand access to inclusive and sustainable
inklusif dan berkelanjutan. Sepanjang tahun financial services. Throughout 2025, the Company
2025, Perseroan merealisasikan investasi sebesar allocated an investment of IDR 44,349,000 to
Rp44.349.000 untuk penyelenggaraan berbagai organize various financial literacy activities, both
kegiatan literasi keuangan, baik secara offline offline and online, held in various locations and
maupun online, yang dilaksanakan di berbagai attended by more than 1,000 participants.
lokasi dan diikuti oleh lebih dari 1.000 peserta.
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Kumpulan Kegiatan Literasi Keuangan Selama 2025 | Compilation of Financial Literacy Activities Throughout 2025
Februari 2025 Februari 2025
February, 2025 February, 2025
Konten Media Publikasi (Online) Konten Media Publikasi (Online)
”Waspada Penipuan Email Phishing ”Pentingnya Cyber Hygiene”
& Malware” Media Publication Content (Online)
Media Publication Content (Online) ”The Importance of Cyber Hygiene”
“Beware of Email Phishing &
Malware Scams”
Mei 2025 Mei 2025
May, 2025 May, 2025
Konten Media Publikasi (Online) Konten Media Publikasi (Online)
“Mempersiapkan Biaya Pendidikan” ”Keamanan Data Pribadi”
Media Publication Content (Online) Media Publication Content (Online)
“Planning for Education Costs” “Personal Data Security”
Juni 2025 Juni 2025
June, 2025 June, 2025
Konten Media Publikasi (Online) Sosialisasi Daring (Online)
“Cermat Mengajukan Pinjaman” ”Manisnya Self Reward, Pahitnya
Media Publication Content (Online) Dompet Kering: Cerdas Atur Uang
“Borrowing with Caution” di Era FOMO”
“The Sweetness of Self-Reward, the
Bitterness of an Empty Wallet: Smart
Money Management in the Age of FOMO”
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Juli 2025 Oktober 2025
July, 2025 October, 2025
Konten Media Publikasi (Online) Konten Media Publikasi (Online)
”Persiapan Dana Pensiun” ”Cara Atur Pengeluaran Buat Nabung”
Media Publication Content (Online) Media Publication Content (Online)
“Preparing Pension Funds” “How to Manage Your Expenses to
Save Money”
Agustus 2025 Oktober 2025
August, 2025 October, 2025
Konten Media Publikasi (Online) Sosialisasi (Hybrid)
“Menyambut Hari Indonesia Menabung, ”Tantangan Mengelola Keuangan
Bank Neo Commerce Bagikan Tips di Era Digital dan Mawas Terhadap
Bijak Menabung” Penipuan Digital”
“Celebrating Indonesia’s Saving Day, “The Challenges of Managing
Bank Neo Commerce Shares Smart Finances in the Digital Age and
Saving Tips” Staying Vigilant Against Digital Fraud”
Oktober 2025 Oktober 2025
October, 2025 October, 2025
Sosialisasi Daring (Online) Sosialisasi Daring (Online)
“Tantangan Mengelola Keuangan “Tantangan Mengelola Keuangan
di Era Digital dan Mawas Terhadap di Era Digital dan Mawas Terhadap
Penipuan Digital” Penipuan Digital”
“The Challenges of Managing "The Challenges of Managing Finances
Finances in the Digital Age and in the Digital Age and Staying Vigilant
Staying Vigilant Against Digital Fraud” Against Digital Fraud"
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Kegiatan Tanggung Jawab Sosial dan Social and Environmental Responsibility
Lingkungan Tahun 2025 Activities for 2025
Sejalan dengan target RAKB 2025 Perseroan telah In line with the RAKB 2025 targets, the Company
melaksanakan sejumlah program TJSL sepanjang has implemented a number of TJSL programs
tahun 2025 sebagaimana dirangkum dalam tabel throughout 2025, as summarized in the following
berikut: table:
Waktu
Dana yang
Program Penjelasan Pelaksanaan
Digunakan
Program Explanation Implementation
Funds Used
Time
Sosialisasi Edukasi Menggandeng Komunitas, BNC memberikan 22 Juni 2025 Rp5.751.400
Literasi Keuangan edukasi untuk meningkatkan literasi keuangan June 22, 2025
bersama Komunitas masyarakat agar dapat mengelola keuangan
Kumpulbaca dengan baik (dalam hal ini BNC memberikan
Socialization of edukasi terkait fenomena Self Reward yang
Financial Literacy marak di generasi muda saat ini. Hal ini
Education with berdampak pada cara generasi muda dalam
the Kumpulbaca mengelola keuangan)
Community In partnership with the community, BNC
provides financial literacy education to help
people manage their finances effectively (in
this case, BNC offers education on the “Self-
Reward” trend that is prevalent among today’s
youth. This trend influences how young people
manage their finances)
Sosialisasi Edukasi Literasi keuangan diadakan di salah satu 28 Oktober 2025 Rp26.388.500
Literasi Keuangan universitas negeri yang berlokasi di Bangkalan, October 28, 2025
bersama Mahasiswa Madura, yang merupakan salah satu wilayah
Fakultas Ekonomi 3T (terluar, terdepan, tertinggal) sesuai dengan
& Bisnis Universitas arahan dari OJK dan BI, dengan mahasiswa/i
Trunojoyo Madura menjadi target penerima literasi keuangan.
Socialization of The financial literacy program was held at a
Financial Literacy state university located in Bangkalan, Madura,
Education with which is one of the 3T regions (remote, frontier,
Students from the and underdeveloped), as directed by the OJK
Faculty of Economics and BI, with university students as the target
and Business at audience for the financial literacy program.
Trunojoyo University
of Madura
524 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Penanganan Pengaduan Masyarakat Public Complaint Handling
Perseroan berkomitmen menjalankan praktik The Company is committed to practicing
bisnis yang bertanggung jawab dengan responsible business by providing a secure,
menyediakan saluran pengaduan yang aman, easily accessible, and professionally managed
mudah diakses, dan dikelola secara profesional. complaint channel. As a Bank with digital
Sebagai bank berbasis digital, Perseroan services, the Company facilitates the submission
memfasilitasi penyampaian pengaduan of complaints from the public and customers
masyarakat dan nasabah melalui kanal daring through the following online channels:
berikut:
Email Customer Care
Media Sosial | Social Media
Bank Neo Commerce @bankneocommerce
Live Chat Call Center
Neobank App 1500 190
E-mail
customercare@bankneo.co.id
Seluruh laporan pengaduan ditangani melalui All complaint reports are handled through a
sistem yang mengacu pada ketentuan Service system that refers to the Company's internal
Level Agreement (SLA) internal Perseroan. Proses Service Level Agreement (SLA). The complaint
penanganan dan penyelesaian pengaduan handling and resolution process is routinely
dimonitor secara rutin oleh Direktur Bisnis setiap monitored by the Business Director every month
bulan serta dilaporkan kepada regulator sesuai and reported to regulators in accordance with
ketentuan yang berlaku. applicable regulations.
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BNC Hadir untuk Memberikan Pelayanan Terbaik bagi Nasabah BNC is Committed to Delivering the Best Service to Customers Inovasi dan Pengembangan Produk Innovation and Development of dan/atau Layanan Keuangan Sustainable Financial Products and/or Berkelanjutan Services Sejalan dengan komitmen Perseroan dalam In line with the Company’s commitment to mendukung penerapan Keuangan Berkelanjutan, supporting the implementation of Sustainable BNC terus melakukan inovasi dan pengembangan Finance, BNC continues to innovate and produk serta layanan yang mengintegrasikan develop products and services that integrate aspek lingkungan, sosial, dan tata kelola (ESG) environmental, social, and governance (ESG) dalam kegiatan operasional maupun penawaran aspects into both operational activities, as produk dan layanan kepada nasabah. Dengan well as the products and services offered to model bisnis yang berfokus pada pemanfaatan customers. With a business model that focused platform digital, Bank memiliki peluang on leveraging digital platforms, the Bank has untuk mengembangkan layanan keuangan the opportunity to develop sustainable financial berkelanjutan secara lebih efisien dan inklusif. services more efficiently and inclusively. This Strategi ini diyakini sebagai fondasi penting dalam strategy is believed to be a crucial foundationto menjaga keberlanjutan usaha jangka panjang. maintain long-term business sustainability. Based Berangkat dari pemahaman tersebut, Perseroan on this understanding, the Company consistently secara konsisten menghadirkan pengembangan introduces innovative financial products and produk dan layanan keuangan yang inovatif guna services to accelerate business growth while mempercepat pertumbuhan bisnis sekaligus strengthening a digital service ecosystem memperkuat ekosistem layanan digital yang centered on customer convenience. berorientasi pada kenyamanan nasabah. Implementasi prinsip Keuangan Berkelanjutan The implementation of Sustainable Finance diwujudkan melalui berbagai inisiatif nyata, salah principles is realized through various concrete satunya melalui peluncuran produk tabungan initiatives, one of which is the launch of the Neo Neo Green pada pertengahan tahun 2025. Green savings product in mid-2025. Through Melalui produk ini, Perseroan mengajak nasabah this product, the Company invites customers to untuk berpartisipasi dalam upaya pelestarian participate in environmental conservation efforts lingkungan dengan menabung sekaligus berbagi, by saving while giving back, where a portion of dimana sebagian alokasi bunga dari tabungan the interest from these savings is channeled to tersebut disalurkan untuk mendukung kegiatan support activities related to nature conservation yang berkaitan dengan konservasi dan kelestarian and sustainability. alam. Dalam pelaksanaannya, Bank bekerja sama In practice, the Bank collaborates with the World dengan World Wide Fund for Nature (WWF) Wide Fund for Nature (WWF) as a strategic partner sebagai mitra strategis dalam menyalurkan in channeling funds collected from this program. dana yang terkumpul dari program ini. Kolaborasi This collaboration is expected to ensure that funds tersebut diharapkan dapat memastikan bahwa allocated through the Neo Green product have dana yang dialokasikan melalui produk Neo a tangible positive impact on environmental Green memberikan dampak positif yang nyata protection and ecosystem sustainability. terhadap upaya perlindungan lingkungan dan keberlanjutan ekosistem. Salah satu bentuk implementasi aksi keberlanjutan The Company's commitment to sustainability juga diwujudkan melalui peran Perseroan sebagai is further demonstrated through its role as a Agen Penjual Efek Reksa Dana (APERD) dengan Mutual Fund Sales Agent (APERD) by marketing memasarkan produk reksa dana berbasis Environmental, Social, and Governance (ESG)- Environmental, Social, and Governance (ESG) based mutual fund products from its investment 526 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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milik Rekanan Manajer Investasi Eastspring management partner, Eastspring Investment
Investment Indonesia. Melalui peran ini, Bank turut Indonesia. Through this role, the Bank helps expand
memperluas akses nasabah terhadap instrumen customer access to investment instruments that
investasi yang tidak hanya memberikan potensi not only offer potential returns but also comply
imbal hasil, tetapi juga memperhatikan prinsip with sustainability principles in their investment
keberlanjutan dalam pengelolaan investasinya. management.
Selain itu, Perseroan terus melengkapi ragam Furthermore, the Company continues to expand
layanan bagi segmen nasabah korporasi, its range of services for corporate, individual, and
individu, hingga UMKM, seiring meningkatnya MSME customer segments, in line with the growing
minat masyarakat terhadap layanan perbankan public interest in BNC’s banking services. In 2025,
BNC. Pada tahun 2025, Perseroan mencatat the Company recorded growth in the number
pertumbuhan jumlah nasabah dan peningkatan of customers and increased digital transaction
aktivitas transaksi pada layanan digital, dengan activity, with a 15% increase in the number of
peningkatan jumlah nasabah sebesar 15% serta customers, a 31% increase in customers using the
peningkatan nasabah yang memiliki layanan Corporate Internet Banking digital service, and a
digital Corporate Internet Banking sebesar 31% 134% increase in transaction value compared to
serta peningkatan nilai transaksi mencapai 134% 2024. This growth reflects customers’ confidence in
dibandingkan dengan tahun 2024. Peningkatan BNC’s digital banking services, which are becoming
tersebut mencerminkan kepercayaan nasabah increasingly reliable, secure, and accessible.
terhadap layanan perbankan digital BNC yang
semakin andal, aman, dan mudah diakses.
Bagi nasabah individu dan pelaku UMKM, For individual and MSME customers, the Company
Perseroan memperkenalkan dua layanan baru introduced two new services in the first half of
pada paruh pertama tahun berjalan, yaitu the current year: Wealth Management and Neo
Wealth Management dan Neo Business Loan. Business Loan. The Wealth Management service
Layanan Wealth Management memungkinkan allows individual customers to access mutual
nasabah individu mengakses produk reksa fund products directly through the neobank app
dana secara langsung melalui aplikasi neobank and bancassurance. In the meantime, by the
serta bancassurance. Sementara itu, hingga end of December 2025, the Neo Business Loan
akhir Desember 2025, Neo Business Loan telah had completed a limited trial and is expected to
menyelesaikan uji coba terbatas dan diharapkan be officially launched so that MSME customers
dapat diluncurkan secara resmi sehingga dapat can take advantage of it as an instrument to
dimanfaatkan oleh debitur UMKM sebagai sarana manage their financial transactions and business
pengelolaan transaksi keuangan dan operasional operations.
usaha mereka.
Sebagai bank berbasis digital, Perseroan terus As a bank with digital services, the Company
menyesuaikan pengembangan produk dan continuously aligns the development of its
layanannya dengan perkembangan teknologi products and services with the latest technological
terkini. Pendekatan ini dijalankan untuk developments. This approach aims to ensure that
memastikan setiap solusi keuangan yang every financial solution offered remains relevant to
dihadirkan relevan dengan kebutuhan nasabah. customer needs. Through continuous innovation,
Melalui inovasi yang berkelanjutan, Perseroan the Company hopes its presence can provide
berharap kehadirannya dapat memberikan nilai added value to all stakeholders and contribute
tambah bagi seluruh pemangku kepentingan serta to driving national economic growth, particularly
berkontribusi dalam mendorong pertumbuhan through expanding access to digital banking
ekonomi nasional, khususnya melalui perluasan services for MSMEs.
akses layanan perbankan digital bagi UMKM.
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 527
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Evaluasi Keamanan Produk dan/atau Product and/or Service Security Jasa Evaluation Sebagai bank dengan model bisnis yang As a bank operating in a highly regulated financial beroperasi dalam industri jasa keuangan services industry, the Company consistently yang sangat teregulasi, Perseroan senantiasa applies the principles of prudential banking and menerapkan prinsip kehati-hatian (prudential responsible banking practices in all business b a n king) ser ta prak tik perbankan yang activities. Compliance with applicable laws and bertanggung jawab dalam seluruh kegiatan regulations, including in the development and usaha. Kepatuhan terhadap ketentuan peraturan marketing of banking products and services, is the perundang-undangan yang berlaku, termasuk Company’s primary commitment. In this regard, dalam proses pengembangan dan pemasaran the Company refers to the Financial Services produk serta layanan perbankan, merupakan Authority’s Standard Guidelines for Product and komitmen utama Perseroan. Dalam hal ini, Service Information Summaries in the Financial Perseroan mengacu pada Pedoman Standar Services Sector as an effort to ensure information Ringkasan Informasi Produk dan Layanan Sektor transparency and customer protection. Jasa Keuangan yang diterbitkan oleh Otoritas Jasa Keuangan sebagai upaya untuk menjamin kesetaraan informasi serta perlindungan bagi nasabah. Pengelolaan produk dan/atau jasa keuangan The management of financial products and/ dilaksanakan oleh masing-masing Divisi sesuai or services is carried out by each Division in dengan fungsi, tugas, dan tanggung jawabnya. accordance with its respective functions, duties, Secara struktural, seluruh Divisi tersebut berada and responsibilities. Structurally, all Divisions di bawah koordinasi dan pertanggungjawaban operate under the coordination and accountability Direktur Bisnis. Setiap produk dan/atau layanan of the Business Director. Every new product and/ baru yang akan diluncurkan wajib melalui or service that will be launched must undergo a serangkaian tahapan evaluasi dan pengujian, series of evaluation and testing, including a risk termasuk kajian risiko oleh Divisi Manajemen assessment by the Risk Management Division, Risiko, uji kepatuhan oleh Divisi Kepatuhan, serta a compliance test by the Compliance Division, pengawasan dan persetujuan dari Direktur as well as oversight and approval from the Kepatuhan. Proses tersebut memastikan bahwa Compliance Director. This process ensures that all seluruh produk dan layanan telah ditelaah products and services have been thoroughly and secara menyeluruh dan komprehensif sebelum comprehensively reviewed before being offered ditawarkan kepada masyarakat. to the public. Perseroan memastikan bahwa seluruh produk The Company ensures that all of its financial dan/atau jasa keuangan yang diluncurkan products and/or ser vices have obtained telah memperoleh persetujuan dari otoritas approval from the relevant authorities, i.e., yang berwenang, yaitu Bank Indonesia dan/ Bank Indonesia and/or the Financial Services atau Otoritas Jasa Keuangan. Selain itu, setiap Authority. Additionally, every product development pengembangan produk juga melalui tahapan must undergo a user acceptance test and a user acceptance test serta proses sertifikasi guna certification process to ensure the quality, security, menjamin kualitas, keamanan, dan keandalan and reliability of services for customers. layanan bagi nasabah. Sejalan dengan ketentuan Peraturan Otoritas In accordance with the provisions of Financial Jasa Keuangan Nomor 22 Tahun 2023 tentang Services Authority Regulation No. 22 of 2023 on Perlindungan Konsumen dan Masyarakat di Consumer and Public Protection in the Financial Sektor Jasa Keuangan, Perseroan telah menyusun Services Sector, the Company has prepared and dan menyediakan ringkasan informasi produk provided summaries of product and service dan layanan sebagai sarana peningkatan information in order to increase transparency transparansi serta mitigasi potensi risiko dalam and mitigate potential risks in marketing activities. kegiatan pemasaran. Seluruh informasi terkait All information regarding the Company’s financial produk dan/atau jasa keuangan Perseroan products and/or services can be accessed dapat diakses melalui situs resmi Perseroan di through the Company’s official website at https:// https://www.bankneocommerce.co.id/. Selain www.bankneocommerce.co.id/. Furthermore, 528 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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itu, Perseroan juga memanfaatkan media the Company utilizes social media as an official
sosial sebagai saluran komunikasi resmi untuk communication channel to expand public
memperluas sosialisasi dan edukasi produk outreach and education regarding financial
keuangan kepada masyarakat. products.
Dampak Produk dan/atau Jasa Impact of Products and/or Services
Hingga saat ini, Perseroan belum melakukan To date, the Company has not conducted an
asesmen terhadap produk dan/atau jasa yang assessment of its products and/or services in
dimiliki dengan mengacu pada Kriteria Kegiatan accordance with the Sustainable Business Activity
Usaha Berkelanjutan (KKUB) sebagaimana diatur Criteria (KKUB) as stipulated in the POJK on
dalam POJK Keuangan Berkelanjutan. Kondisi Sustainable Finance. This is due to the Company's
ini disebabkan oleh fokus portofolio produk product portfolio, which is still dominated by the
Perseroan yang masih didominasi oleh segmen consumer financing segment (consumer credit).
pembiayaan konsumtif (kredit konsumer).
Saluran Pengaduan Nasabah Customer Complaint Channels
Perseroan menempatkan nasabah sebagai pusat The Company places customers at the center of
dari seluruh aktivitas usaha yang dijalankan, all business activities, given their strategic role
mengingat peran strategis nasabah dalam in ensuring long-term business sustainability.
menjaga keberlangsungan bisnis jangka Therefore, the Company provides various
panjang. Oleh karena itu, Perseroan menyediakan complaint channels so that customers can
berbagai saluran pengaduan agar nasabah submit complaints or reports regarding products,
dapat menyampaikan keluhan atau laporan services, data security, or suspected non-
terkait produk, layanan, keamanan data, maupun compliance with regulations.
dugaan ketidakpatuhan terhadap peraturan.
Pengaduan dapat disampaikan melalui: Complaints can be submitted via:
Call Center E-mail
1500 190 customercare@bankneo.co.id
Media Sosial | Social Media
Bank Neo Commerce @bankneocommerce
@bankneocommerce
Live Chat Seluruh Kantor Cabang Bank Neo Commerce
All Bank Neo Commerce Branches
Neobank App
Selain melalui saluran tersebut, nasabah juga In addition to these channels, customers may
dapat menyampaikan pengaduan secara also submit complaints in person by visiting the
langsung dengan mendatangi kantor cabang Company’s branches. Every complaint received
Perseroan. Setiap pengaduan yang diterima will be verified and addressed by the relevant
akan diverifikasi dan ditindaklanjuti oleh unit department.
kerja terkait.
The Company is committed to continuously
Perseroan berkomitmen untuk terus meningkatkan improving the quality of the customer experience
k u alitas p e n g al am an n asab ah d e n g an by addressing all complaints in accordance with
menindaklanjuti seluruh pengaduan sesuai the applicable Service Level Agreement (SLA). In
dengan Service Level Agreement (SLA) yang accordance with regulatory requirements, verbal
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berlaku. Mengacu pada ketentuan regulator, complaints must be resolved within a maximum
pengaduan lisan diselesaikan paling lambat 5 of 5 (five) business days, while written complaints
(lima) hari kerja, sedangkan pengaduan tertulis must be resolved within a maximum of 10 (ten)
diselesaikan paling lambat 10 (sepuluh) hari business days. Under certain conditions, the
kerja. Dalam kondisi tertentu, jangka waktu resolution period may be extended for up to an
penyelesaian dapat diperpanjang hingga additional 10 (ten) business days.
maksimal 10 (sepuluh) hari kerja berikutnya.
Recapitulation of customer complaints over the
Rekapitulasi pengaduan nasabah selama tiga past three years along with their resolution status
tahun terakhir beserta status penyelesaiannya is presented in the following table:
disajikan pada tabel berikut:
Jumlah Keluhan Diterima
Uraian Total Complaints Received Status
Description Sudah diselesaikan Dalam proses penyelesaian Status
Has been settled In progress
2025 17.997 197 Selesai 99%
2024 15.885 375 Selesai 98%
2023 22.453 326 Selesai 99%
Survei Kepuasan Nasabah Customer Satisfaction Survey
Perseroan berkomitmen untuk menghadirkan The Company is committed to delivering
layanan yang unggul dengan mengedepankan exceptional service by prioritizing service
prinsip service excellence dan customer excellence and customer engagement. The
engagement. Upaya menjaga loyalitas nasabah Company's efforts to maintain customer loyalty
serta memastikan kualitas produk dan layanan and ensure the quality of its financial products
keuangan diwujudkan melalui pelaksanaan survei and services are realized through the regular
kepuasan nasabah secara berkala. customer satisfaction surveys.
Pada tahun 2025, hasil survei menunjukkan tingkat In 2025, survey results showed a customer
kepuasan nasabah sebesar 98,65%, menurun satisfaction rate of 98.65%, a decrease of 1.15%
1,15% dibandingkan tahun sebelumnya sebanyak compared to the previous year’s rate of 99.8%.
99,8%. Rincian hasil survei kepuasan nasabah Details of the 2025 customer satisfaction survey
tahun 2025 disajikan pada tabel berikut: results are presented in the following table:
Persentase
Uraian Koresponden Puas Netral Tidak Puas Kepuasan
Description Correspondent Satisfied Neutral Not satisfied Satisfaction
Percentage
Online Survey Branch 4.444 4.435 5 4 99,8%
Online Survey Branch
Online Survei Customer 4.848 4.732 0 116 97,6%
Care
Online Customer Care
Survey
Total 9.292 9.167 5 20 98,7%
Hasil survei tersebut menjadi dasar bagi Perseroan The survey results are used as a reference for the
dalam merumuskan langkah-langkah perbaikan Company in formulating continuous improvement
berkelanjutan, sehingga Perseroan dapat terus measures, enabling the Company to continue
memberikan layanan prima serta menghadirkan providing excellent service and offering high-
produk dan jasa keuangan yang berkualitas dan quality financial products and services that are
relevan dengan kebutuhan nasabah. relevant to customer needs.
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Perlindungan terhadap Data Nasabah Protection of Customer Data
Di tengah pesatnya digitalisasi dan Amidst the rapid digitalization and development
perkembangan teknologi informasi di sektor of information technology in the banking sector,
perbankan, Perseroan menyadari pentingnya the Company recognizes the importance of
menjaga kerahasiaan dan keamanan data pribadi maintaining the confidentiality and security of
nasabah dari berbagai risiko siber. Oleh karena customers’ personal data against various cyber
itu, Perseroan menerapkan pendekatan kehati- risks. Therefore, the Company adopts a prudential
hatian (prudential approach) dalam menjalankan approach in conducting its business operations,
operasional bisnis, termasuk melalui investasi including through investments in reliable
pada sistem teknologi informasi yang andal untuk information technology systems to detect and
mendeteksi dan mencegah potensi kebocoran prevent potential data breaches. The Company
data. Perseroan juga mengimplementasikan data also implements a data governance framework
governance framework sesuai dengan praktik in accordance with the best practices of ISO
terbaik ISO 27001:2013 tentang Information Security 27001:2013 on Information Security Management
Management Systems (ISMS). Systems (ISMS).
Komitmen terhadap perlindungan data nasabah The commitment to protecting customer data is
telah diatur dalam Kebijakan Perlindungan stipulated in the Consumer and Public Protection
Konsumen dan Masyarakat, yang sejalan dengan Policy, which aligns with Law No. 10 of 1998
Undang-Undang Nomor 10 Tahun 1998 tentang concerning Amendments to Law No. 7 of 1992 on
Perubahan atas Undang-Undang Nomor 7 Banking as well as OJK Regulation No. 22 of 2023
Tahun 1992 tentang Perbankan serta POJK No. concerning Consumer and Public Protection in
22 Tahun 2023 tentang Pelindungan Konsumen the Financial Services Sector.
dan Masyarakat di Sektor Jasa Keuangan.
Sepanjang tahun 2025, Perseroan tidak mencatat Throughout 2025, the Company recorded
adanya insiden pelanggaran privasi maupun no incidents of privacy breaches or loss of
kehilangan data nasabah. Selain itu, tidak customer data. Furthermore, no administrative
terdapat sanksi administratif maupun denda sanctions or financial fines were imposed on the
finansial yang dikenakan kepada Perseroan terkait Company regarding violations of customer data
pelanggaran atas kerahasiaan data nasabah. confidentiality.
Tanggapan atas Umpan Balik Response to Feedback on the Previous
Laporan Tahun Sebelumnya Year’s Report
Sepanjang tahun 2025 tidak terdapat umpan There was no feedback received regarding the
balik yang diterima atas Laporan Tahunan dan 2024 Annual Report and Sustainability Report
Laporan Keberlanjutan 2024. Meskipun demikian, throughout 2025. Nevertheless, the Company
Perseroan tetap berkomitmen untuk senantiasa remains committed to continuously improving
meningkatkan kualitas kinerja, tata kelola, serta the quality of performance, governance, and
transparansi pengungkapan informasi dalam transparency of information disclosure in the
Laporan Keberlanjutan melalui penyajian Sustainability Report by presenting relevant and
informasi yang relevan dan komprehensif comprehensive information to fulfill the needs of
untuk memenuhi kebutuhan para pemangku stakeholders. This Sustainability Report has not
kepentingan. Laporan Keberlanjutan ini belum been verified by an independent external party.
dilakukan proses verifikasi ekternal (pihak Nevertheless, the Bank has performed internal
independen), namun Bank telah melakukan verification to ensure the accuracy and reliability
proses verifikasi internal untuk memastikan of the disclosed data.
data yang tersaji telah sesuai dan layak untuk
dipublikasikan.
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Lembar Umpan Balik
Feedback Sheet
Laporan Keberlanjutan 2025 PT Bank Neo Commerce The 2025 Sustainability Report of PT Bank Neo
Tbk disajikan sebagai satu kesatuan dengan Laporan Commerce Tbk is presented as a single document
Tahunan 2025. Daftar pengungkapan sesuai Peraturan with the 2025 Annual Report. The list of disclosures in
OJK Nomor 51/POJK.03/2017 tentang Penerapan accordance with OJK Regulation No. 51/POJK.03/2017 on
Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, the Implementation of Sustainable Finance for Financial
Emiten, dan Perusahaan Publik dapat dilihat pada Services Institutions, Issuers, and Public Companies can
halaman 533. be viewed on page 533.
Dalam rangka meningkatkan kualitas pelaporan yang In order to improve the quality of our reporting in
lebih baik pada tahun mendatang, kami akan sangat the coming year, we would greatly appreciate it if
berterima kasih jika para pemangku kepentingan dapat stakeholders could provide feedback and suggestions
memberikan kritik dan saran setelah membaca Laporan after reading this Report by filling out the following
ini dengan cara mengisi Lembar Umpan Balik berikut ini. Feedback Sheet.
Nama: ................................................................................ Klasifikasi Pemangku Kepentingan
Name (Pilih satu dan beri tanda sesuai jawaban)
Stakeholder Classification
Institusi/Perusahaan: ..................................................... (Please choose one and mark according to the answer)
Institution/Company
Ya Tidak
E-mail: ............................................................................. Yes No
Phone/HP
Laporan ini telah memberikan
informasi mengenai
Telp/HP: ...........................................................................
PT Bank Neo Commerce Tbk
E-mail
yang bermanfaat bagi Anda
This report has provided
Klasifikasi Pemangku Kepentingan
information about PT Bank Neo
(Pilih satu dan beri tanda sesuai jawaban)
Commerce Tbk
Stakeholder Classification
that is useful for you
(Please choose one and mark according to the answer)
Pemegang Saham Laporan ini sudah cukup
Shareholder lengkap dan jelas dalam
menggambarkan
Mitra Kerja
kinerja Bank terkait
Business Partner
pembangunan berkelanjutan
Regulator This report is quite complete and
Regulator clear in describing the Bank’s
performance related to
Nasabah sustainable development
Client
Bentuk, tampilan dan penyajian
Masyarakat
laporan mudah dipahami
Community
The form, display and
Karyawan presentation of the report are
Employee easy to understand
Lain-lain
Others (................................)
Tel.
Umpan Balik dapat dikirimkan
kembali kepada kami melalui (62 21) 2709 4950, 2709 4951
E-mail atau Pos ke alamat:
E-mail
Feedback can be submitted
back to us via E-mail or Post corsec@bankneo.co.id
to the following address:
Website
www.bankneocommerce.co.id
Treasury Tower Lantai 60, Kawasan District 8
LOT. 28, Jl. Jend Sudirman Kav. 52-53 Senayan,
Kebayoran Baru, Jakarta Selatan 12190
532 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
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Referensi Peraturan POJK No. 51/POJK.03/2017 &
Surat Edaran OJK No. 16/SEOJK.04/2021 (G.4)
Reference to POJK Regulation No. 51/POJK.03/2017 & OJK Circular No. 16/
SEOJK.04/2021 (G.4)
Uraian Halaman
No
Description Page
A STRATEGI KEBERLANJUTAN 480
SUSTAINABILITY STRATEGIES
B IKHTISAR KINERJA ASPEK KEBERLANJUTAN
PERFORMANCE OVERVIEW OF SUSTAINABILITY ASPECTS
B.1. Aspek Ekonomi 489
Economical Aspect
B.2. Aspek Lingkungan Hidup 489
Environmental Aspect
B.3. Aspek Sosial 490
Social Aspect
C PROFIL PERUSAHAAN
COMPANY PROFILE
C.1. Visi, Misi, dan Nilai Keberlanjutan 64
Vision, Mission, and Sustainability Values
C.2. Alamat dan Sejarah Singkat Perusahaan 60-62
Company Address and Short History
C.3. Skala Usaha 60-61, 72
Business Scale
C.4. Produk, Layanan dan Kegiatan Usaha 70
Products, Services, and Business Activities
C.5. Keanggotaan Asosiasi 74
Association Membership
C.6. Perubahan Signifikan 74
Significant Changes
D PENJELASAN DIREKSI
DIRECTORS’ EXPLANATIONS
D.1. Kebijakan Merespon Tantangan Dalam Strategi Keberlanjutan 42-57
Policies to Respond to Challenges in Sustainability Strategies
D.2. Penerapan Keuangan Berkelanjutan 42-57
Implementation of Sustainable Finance
D.3. Strategi Pencapaian Target 42-57
Target Achievement Strategy
E TATA KELOLA KEBERLANJUTAN
SUSTAINABILITY GOVERNANCE
E.1. Penanggung Jawab Penerapan Keuangan Berkelanjutan 491
Person-in-Charge for the Implementation of Sustainable Finance
E.2. Pengembangan Kompetensi Keuangan Berkelanjutan 492-493
Sustainable Finance Competency Development
E.3. Penilaian Risiko atas Penerapan Keuangan Berkelanjutan 493-494
Risk Assessment on the Implementation of Sustainable Finance
E.4. Hubungan dengan Pemangku Kepentingan 497-498
Stakeholder Relations
E.5. Permasalahan Terhadap Penerapan Keuangan Berkelanjutan 499
Problems with the Implementation of Sustainable Finance
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 533
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Uraian Halaman
No
Description Page
F KINERJA KEBERLANJUTAN
SUSTAINABILITY PERFORMANCE
F.1. Kegiatan Membangun Budaya Keberlanjutan 500-501
Activities to Build a Culture of Sustainability
Kinerja Ekonomi
Economic Performance
F.2. Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau 502
Investasi, Pendapatan dan Laba Rugi.
Comparison of Production Target and Performance, Portfolio, Financing Target, or
Investment, Income and Profit and Loss.
F.3. Perbandingan Target dan atau Proyek yang Sejalan dengan Keuangan Berkelanjutan. 502
Kinerja Portofolio, Target Pembiayaan, atau Investasi pada Instrumen Keuangan
Comparison of Targets and/or Projects That Are In Line with Sustainable Finance.
Portfolio Performance, Target Financing, or Investment in Financial Instruments
Kinerja Lingkungan Hidup
Environmental Performance
Aspek Umum
General Aspects
F.4. Biaya Lingkungan Hidup 504
Environmental Cost
Aspek Material
Material Aspects
F.5. Penggunaan Material yang Ramah Lingkungan 504
Use of Environmentally Friendly Materials
Aspek Energi
Energy Aspects
F.6. Jumlah dan Intensitas Energi yang Digunakan 509
Amount and Intensity of Energy Used
F.7. Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan 508-509
Efforts and Achievements of Energy Efficiency and Use of Renewable Energy
Aspek Air
Water Aspects
F.8. Penggunaan Air 507
Water usage
Aspek Keanekaragaman Hayati
Biodiversity Aspects
F.9. Dampak Wilayah Operasi Terhadap Daerah Konservasi/Keanekaragaman Hayati 510
Impact of Operational Area on Conservation/Biodiversity Area
F.10. Usaha Konservasi Keanekaragaman Hayati 510
Biodiversity Conservation Efforts
Aspek Emisi
Emission Aspects
F.11. Jumlah dan Intensitas Emisi 510
Emission Amount and Intensity
F.12. Upaya dan Pencapaian Pengurangan Emisi 510
Emission Reduction Efforts and Achievements
534 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 535
Laporan Keberlanjutan
Sustainability Report
Uraian Halaman
No
Description Page
F Aspek Limbah dan Efluen
Waste and Effluent Aspects
F.13. Jumlah Limbah dan Efluen 509
Amount of Waste and Effluent
F.14. Mekanisme Pengelolaan Limbah dan Efluen 509
Waste and Effluent Management Mechanism
F.15. Tumpahan yang Terjadi (jika ada) 509
Spills that Occur (if any)
Aspek Pengaduan Terkait Lingkungan Hidup
Complaints Related to the Environment Aspects
F.16. Jumlah dan Materi Pengaduan Lingkungan Hidup 510
Number and Material of Environmental Complaints
Kinerja Sosial
Social Performance
F.17. Komitmen untuk Memberikan Layanan atas Produk dan/atau Jasa yang Setara 526
kepada Konsumen
Commitment to Providing Services for Equal Products and/or Services to Consumers
Aspek Ketenagakerjaan
Employment Aspects
F.18. Kesetaraan Kesempatan Kerja 512
Equal Employment Opportunity
F.19. Tenaga Kerja Anak dan Tenaga Kerja Paksa 513
Child Labor and Forced Labor
F.20. Upah Minimum Regional 514
Regional minimum wage
F.21. Lingkungan Kerja yang Layak dan Aman 515
Decent and Safe Work Environment
F.22. Pelatihan dan Pengembangan 516-517
Training and development
Aspek Masyarakat
Community Aspects
F.23. Dampak Operasi terhadap masyarakat Sekitar 520
Impact of Operations on the Surrounding Community
F.24. Mekanisme dan Jumlah Pengaduan Masyarakat 525
Mechanism and Number of Public Complaints
F.25. TJSL terhadap SDGs 481-483
CSR against SDGs
2025 Annual and Sustainability Report | PT Bank Neo Commerce Tbk 535
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Uraian Halaman
No
Description Page
F Tanggung Jawab Pengembangan Produk
Product Development Responsibilities
F.26. Inovasi dan Pengembangan 526
Innovation and Development
F.27. Jumlah dan Persentase Evaluasi Produk yang Dievaluasi 528
Number and Percentage of Product Evaluations Evaluated
F.28. Dampak Produk dan Mitigasi Penanggulangan 529
Product Impact and Mitigation Countermeasures
F.29. Jumlah produk yang ditarik Kembali -
Number of recalled products
F.30. Survei Kepuasan Pelanggan 530
Customer satisfaction survey
G Lain-lain
Others
G.1. Verifikasi Tertulis dari Pihak Independen (jika ada) 531
Written Verification from an Independent Party (if any)
G.2. Lembar Umpan Balik 532
Feedback Sheet
G.3. Tanggapan Terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya 531
Feedback on Previous Year's Sustainability Report Feedback
G.4. Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan Nomor 51/ 533
POJK.03/2017
List of Disclosures According to Financial Services Authority Regulation Number 51/
POJK.03/2017
536 PT Bank Neo Commerce Tbk | Laporan Tahunan dan Keberlanjutan 2025
Page 537
PT Bank Neo Commerce Tbk Laporan keuangan tanggal 31 Desember 2025 dan untuk tahun yang berakhir pada tanggal tersebut beserta laporan auditor independen/ Financial statements as of December 31, 2025 and for the year then ended with independent auditor’s report
Page 538
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 AS OF DECEMBER 31, 2025
DAN UNTUK TAHUN YANG BERAKHIR AND FOR THE YEAR THEN ENDED
PADA TANGGAL TERSEBUT WITH INDEPENDENT AUDITOR’S REPORT
BESERTA LAPORAN AUDITOR INDEPENDEN
Daftar Isi Table of Contents
Halaman/
Page
Surat Pernyataan Direksi Statement of the Board of Directors
Laporan Auditor Independen Independent Auditor’s Report
Laporan Posisi Keuangan ................................................ 1-2 ................................... Statement of Financial Position
Laporan Laba-Rugi Statement of Profit or Loss and
dan Penghasilan Komprehensif Lain ........................ 3-4 ..............................Other Comprehensive Income
Laporan Perubahan Ekuitas ............................................ 5-6 .................................. Statement of Changes in Equity
Laporan Arus Kas ............................................................ 7-8 .............................................Statement of Cash Flows
Catatan Atas Laporan Keuangan ..................................... 9-174 ............................... Notes to the Financial Statements
************************
Page 539
Page 540
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen Independent Audit or’s Report
Laporan No. 00345/ 2.1505/ AU.1/ 07/ 0242- Report No. 00345/ 2.1505/ AU.1/ 07/ 0242-
5/ 1/ III/ 2026 5/ 1/ III/ 2026
Pemegang Saham, Dewan Komisaris, dan Direksi The Shareholders and t he Boards of
Commissioners and Direct ors
PT Bank Neo Commerce Tbk PT Bank Neo Commerce Tbk
Opini Opinion
Kami telah mengaudit laporan keuangan PT Bank We have audited the accompanying financial
Neo Commerce Tbk. (“ Bank” ) terlampir, yang statements of PT Bank Neo Commerce Tbk. (t he
terdiri dari laporan posisi keuangan tanggal “ Bank” ), which comprise the statement of financial
31 Desember 2025, serta laporan laba rugi dan position as of December 31, 2025, and the
penghasilan komprehensif lain, laporan statement of profit or loss and other
perubahan ekuitas, dan laporan arus kas untuk comprehensive income, statement of changes in
tahun yang berakhir pada tanggal tersebut, serta equity, and statement of cash flows for the year
catatan atas laporan keuangan, termasuk then ended, and notes to the financial statements,
informasi kebijakan akuntansi material. including material accounting policy information.
Menurut opini kami, laporan keuangan terlampir In our opinion, the accompanying financial
menyajikan secara wajar, dalam semua hal yang statements present fairly, in all material respect s,
material, posisi keuangan Bank tanggal the financial position of the Bank as of December
31 Desember 2025, serta kinerja keuangan dan 31, 2025, and it s financial performance and cash
arus kasnya untuk tahun yang berakhir pada flows for the year then ended, in accordance with
tanggal tersebut, sesuai dengan Standar Indonesian Financial Accounting Standards.
Akuntansi Keuangan di Indonesia.
Basis opini Basis for opinion
Kami melaksanakan audit kami berdasarkan We conducted our audit in accordance with
Standar Audit yang ditetapkan oleh Institut Standards on Auditing established by the
Akuntan Publik Indonesia (“ IAPI” ). Tanggung Indonesian Institute of Certified Public Accountants
jawab kami menurut standar tersebut diuraikan (“ IICPA” ). Our responsibilities under those
lebih lanjut dalam paragraf Tanggung Jawab standards are further described in the Auditor’s
Auditor terhadap Audit atas Laporan Keuangan Responsibilities for the Audit of the Financial
pada laporan kami. Kami independen terhadap Statements paragraph of our report. We are
Bank berdasarkan ketentuan etika yang relevan independent of the Bank in accordance with the
dalam audit kami atas laporan keuangan di ethical requirements relevant to our audit of the
Indonesia, dan kami telah memenuhi tanggung financial statements in Indonesia, and we have
jawab etika lainnya berdasarkan ketentuan fulfilled our other ethical responsibilities in
tersebut. Kami yakin bahwa bukti audit yang telah accordance with such requirements. We believe
kami peroleh adalah cukup dan tepat untuk that the audit evidence we have obt ained is
menyediakan suatu basis bagi opini kami. sufficient and appropriate to provide a basis for our
opinion.
i
KAP Purwanto Susanti dan Surja
Registered Public Accountants KMK No. 69/ MK/ SK/ 2025
A member firm of Ernst & Young Global Limited
Page 541
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00345/ 2.1505/ AU.1/ 07/ 0242- Report No. 00345/ 2.1505/ AU.1/ 07/ 0242-
5/ 1/ III/ 2026 (lanjutan) 5/ 1/ III/ 2026 (continued)
Hal audit ut ama Key audit mat t er
Hal audit utama adalah hal-hal yang, menurut Key audit matters are those matters that, in our
pertimbangan profesional kami, merupakan hal professional judgment, were of most significance in
yang paling signifikan dalam audit kami atas our audit of the financial statements of the current
laporan keuangan periode kini. Hal audit utama period. Such key audit matters were addressed in
tersebut disampaikan dalam konteks audit kami the context of our audit of the financial statements
atas laporan keuangan secara keseluruhan, dan taken as a whole, and in forming our opinion
dalam merumuskan opini kami atas laporan thereon, and we do not provide a separate opinion
keuangan terkait, dan kami tidak menyatakan on such key audit matters. For the key audit matter
suatu opini terpisah atas hal audit utama tersebut. below, our description of how our audit addressed
Untuk hal audit utama di bawah ini, penjelasan such key audit matter is provided in such context.
kami tentang bagaimana audit kami merespons
hal tersebut disampaikan dalam konteks tersebut.
Kami telah memenuhi tanggung jawab yang We have fulfilled the responsibilities described in
diuraikan dalam paragraf Tanggung Jawab the Auditor’s Responsibilities for the Audit of the
Auditor terhadap Audit atas Laporan Keuangan Financial St atements paragraph of our report,
pada laporan kami, termasuk sehubungan dengan including in relation to the key audit matter
hal audit utama yang dikomunikasikan di bawah communicated below. Accordingly, our audit
ini. Oleh karena itu, audit kami mencakup included the performance of procedures designed
pelaksanaan prosedur yang didesain untuk to respond to our assessment of the risks of
merespons penilaian kami atas risiko kesalahan material misst atement of the accompanying
penyajian material dalam laporan keuangan financial statements. The results of our audit
terlampir. Hasil prosedur audit kami, termasuk procedures, including the procedures performed to
prosedur yang dilakukan untuk merespons hal address the key audit matter below, provide the
audit utama di bawah ini, menyediakan basis bagi basis for our opinion on the accompanying financial
opini kami atas laporan keuangan terlampir. statements.
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loans
yang diberikan
Penjelasan atas hal audit utama: Description of the key audit matter:
Pada tanggal 31 Desember 2025, saldo kredit As of December 31, 2025, the balance of loans
yang diberikan adalah sebesar Rp7.182.580 juta amounted to Rp7,182,580 million and allowance
dan cadangan kerugian penurunan nilai atas for impairment losses amounted to Rp515,056
kredit yang diberikan adalah sebesar Rp515.056 million. Refer to the summary of material
juta. Mengacu pada ikhtisar kebijakan akuntansi accounting policies in Note 3, use of significant
yang material pada Catatan 3, penggunaan accounting judgements, estimates and
pertimbangan, estimasi dan asumsi akuntansi assumptions in Note 4 and the disclosure of loans
yang signifikan pada Catatan 4 dan pengungkapan with allowance for impairment losses and credit
kredit yang diberikan dengan cadangan kerugian risk management in Not es 11 and 39 to the
penurunan nilai serta manajemen risiko kredit financial statements.
pada Catatan 11 dan 39 pada laporan keuangan.
ii
A member firm of Ernst & Young Global Limited
Page 542
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00345/ 2.1505/ AU.1/ 07/ 0242- Report No. 00345/ 2.1505/ AU.1/ 07/ 0242-
5/ 1/ III/ 2026 (lanjutan) 5/ 1/ III/ 2026 (continued)
Hal audit Ut ama (lanjut an) Key audit mat t er (cont inued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loans
yang diberikan (lanjutan) (continued)
Penjelasan atas hal audit utama (lanjutan): Description of the key audit matter (continued):
Kami fokus pada area ini karena nilai tercatat atas We focused on this area because the carrying value
kredit yang diberikan dan cadangan kerugian of loans and the related allowances are significant
penurunan nilai terkait adalah signifikan terhadap to the financial statements. In addition,
laporan keuangan. Selain itu, penentuan determination of allowance for impairment losses
cadangan kerugian penurunan nilai memerlukan requires judgement and is subject to estimation
pertimbangan dan memiliki ketidakpastian uncertainty which includes determining the model
estimasi yang mencakup penentuan model untuk to calculate allowance for impairment losses
menghitung cadangan kerugian penurunan nilai, requires judgement and is subject to estimation
identifikasi eksposur kredit yang mengalami uncertainty which includes determining the model
penurunan kualitas kredit yang signifikan, dan to calculate allowance for impairment losses,
penentuan asumsi yang digunakan dalam model identification of credit exposures with significant
perhitungan cadangan kerugian penurunan nilai deterioration in credit quality, and determining
(untuk eksposur yang dinilai secara individu atau assumptions used in allowances for impairment
kolektif), termasuk faktor ekonomi makro masa losses calculation models (for exposures assessed
depan. on an individual or collective basis), including
forward-looking macroeconomics factors.
Respons audit: Audit response:
Prosedur audit yang kami lakukan termasuk Our audit procedures included the assessment of
pengujian pengendalian utama atas pemberian key controls over the loan origination,
kredit, segmentasi, penilaian kualitas kredit segmentation, regular internal credit quality
internal secara reguler, pencatatan dan assessments, recording and monitoring of the
pengawasan kredit yang diberikan. Kami juga loans. We also obtained understanding on the
memeroleh pemahaman dan menilai tentang impairment measurement methodologies,
metodologi pengukuran penurunan nilai, maintenance and validation of allowance for
pemeliharaan dan validasi model cadangan impairment loss models, inputs, bases and
kerugian penurunan nilai, data masukan, dasar assumptions used by the Bank in calculating the
dan asumsi yang digunakan oleh Bank dalam allowance for impairment losses.
menghitung cadangan penurunan nilai.
iii
A member firm of Ernst & Young Global Limited
Page 543
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00345/ 2.1505/ AU.1/ 07/ 0242- Report No. 00345/ 2.1505/ AU.1/ 07/ 0242-
5/ 1/ III/ 2026 (lanjutan) 5/ 1/ III/ 2026 (continued)
Hal audit Ut ama (lanjut an) Key audit mat t er (cont inued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loans
yang diberikan (lanjutan) (continued)
Respons audit (lanjutan): Audit response (continued):
Kami melakukan penilaian dan pengujian terhadap We assessed and tested reasonableness of the
kewajaran dari tiga tahapan (staging) kualitas three-stage transfer criteria applied by the Bank.
kredit portofolio sesuai dengan kriteria yang We assessed and tested the Bank’s impairment
disusun oleh Bank. Kami melakukan penilaian dan models, including model inputs, model design and
menguji kembali model cadangan kerugian model performance for all loan portfolios. We also
penurunan nilai termasuk data masukan, model tested whether historical experience is
design, dan model kinerja untuk seluruh portfolio representative of current circumstances and of the
kredit. Kami juga menguji apakah pengalaman recent losses incurred in the portfolios and
historis mewakili keadaan saat ini serta kerugian assessed the reasonableness of forward-looking
terkini yang terjadi dalam portfolio dan adjustments, macroeconomic factor analysis and
mengevaluasi kewajaran atas penyesuaian asumsi probability-weighted multiple scenarios.
masa depan, analisis faktor ekonomi makro, dan
beberapa skenario probabilitas tertimbang.
Sehubungan dengan cadangan penurunan nilai With respect to individually assessed allowance for
yang dinilai secara individual, kami menguji impairment losses, we tested whole population of
seluruh populasi kredit yang diberikan untuk loans to evaluate the timely identification by the
mengevaluasi apakah identifikasi dilakukan secara Bank of exposures with significant deterioration in
tepat waktu oleh Bank terhadap eksposur dengan credit quality or which have been impaired.
penurunan kualitas kredit yang signifikan atau
yang telah mengalami penurunan nilai.
iv
A member firm of Ernst & Young Global Limited
Page 544
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00345/ 2.1505/ AU.1/ 07/ 0242- Report No. 00345/ 2.1505/ AU.1/ 07/ 0242-
5/ 1/ III/ 2026 (lanjutan) 5/ 1/ III/ 2026 (continued)
Hal audit Ut ama (lanjut an) Key audit mat t er (cont inued)
Cadangan kerugian penurunan nilai atas kredit Allowance for impairment losses of loans
yang diberikan (lanjutan) (continued)
Respons audit (lanjutan): Audit response (continued):
Untuk kasus-kasus di mana penurunan nilai telah For cases where impairment has been identified,
diidentifikasi, kami menilai asumsi Bank atas arus we assessed the Bank’s assumptions on the
kas masa depan yang akan diterima, termasuk expected future cash flows, including the value of
nilai jaminan yang dapat direalisasikan realizable collateral based on available market
berdasarkan informasi pasar yang tersedia atau information or valuation prepared by independent
penilaian yang dilakukan oleh penilai independen, valuer, as management expert. We checked the
sebagai pakar manajemen. Kami memeriksa accuracy of the calculation of allowance for
keakuratan perhitungan nilai cadangan kerugian impairment losses amount by recalculating the
penurunan nilai, dengan menghitung kembali collectively assessed impairment losses for the
cadangan kerugian penurunan nilai yang dinilai entire portfolio and recalculated the individual
secara kolektif untuk seluruh portofolio dan impairment losses for the population of loans. We
menghitung ulang cadangan kerugian penurunan also assessed whether the financial statements
nilai yang dinilai secara individual untuk populasi disclosures are adequately and appropriately
kredit yang diberikan, kami juga menilai apakah reflecting the Bank’s exposure to credit risk and
pengungkapan di laporan keuangan Bank cukup involved our internal experts in the performance of
dan secara memadai mencerminkan eksposur the above procedures where their specific
Bank terhadap risiko kredit dan melibatkan pakar expertise was required.
internal kami untuk membantu kami dalam
melakukan prosedur-prosedur di atas ketika
keahlian spesifik mereka diperlukan.
Informasi lain Ot her informat ion
Manajemen bertanggung jawab atas informasi Management is responsible for t he ot her
lain. Informasi lain terdiri dari informasi yang information. Other information comprises the
tercantum dalam Laporan Tahunan PT Bank Neo information included in the Annual Report PT Bank
Commerce Tbk (“ Laporan Tahunan” ) selain Neo Commerce Tbk (“ The Annual Report” ) other
laporan keuangan terlampir dan laporan auditor than the accompanying financial statements and
independen kami. Laporan Tahunan diharapkan our independent auditor’s report thereon. The
akan tersedia bagi kami setelah tanggal laporan Annual Report is expected to be made available to
auditor independen ini. us after the date of this independent auditor’s
report.
v
A member firm of Ernst & Young Global Limited
Page 545
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00345/ 2.1505/ AU.1/ 07/ 0242- Report No. 00345/ 2.1505/ AU.1/ 07/ 0242-
5/ 1/ III/ 2026 (lanjutan) 5/ 1/ III/ 2026 (continued)
Informasi lain (lanjut an) Ot her informat ion (cont inued)
Opini kami atas laporan keuangan terlampir tidak Our opinion on the accompanying financial
mencakup Laporan Tahunan, dan oleh karena itu, statements does not cover the Annual Report, and
kami tidak menyatakan bentuk keyakinan apapun accordingly, we do not express any form of
atas Laporan Tahunan tersebut. assurance on the Annual Report.
Sehubungan dengan audit kami atas laporan In connection with our audit of the accompanying
keuangan terlampir, tanggung jawab kami adalah financial statements, our responsibility is to read
untuk membaca Laporan Tahunan ketika tersedia the Annual Report when it becomes available and,
dan, dalam melaksanakannya, in doing so, consider whether the Annual Report is
mempertimbangkan apakah Laporan Tahunan materially inconsistent with the accompanying
mengandung ketidakkonsistensian material financial statements or our knowledge obtained in
dengan laporan keuangan terlampir atau the audit, or otherwise appears to be materially
pemahaman yang kami peroleh selama audit, misstated.
atau mengandung kesalahan penyajian material.
Ketika kami membaca Laporan Tahunan, jika When we read the Annual Report, if we conclude
kami menyimpulkan bahwa terdapat suatu that there is a material misstatement therein, we
kesalahan penyajian material di dalamnya, kami are required to communicate the matter to those
diharuskan untuk mengomunikasikan hal charged with governance and take appropriate
tersebut kepada pihak yang bertanggung jawab actions based on the applicable laws and
atas tata kelola dan melakukan tindakan yang regulations.
tepat berdasarkan peraturan perundang-
undangan yang berlaku.
Tanggung jawab manajemen dan pihak yang Responsibilit ies of management and t hose
bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he financial
laporan keuangan st at ement s
Manajemen bertanggung jawab atas penyusunan Management is responsible for the preparation and
dan penyajian wajar laporan keuangan tersebut fair presentation of the financial statements in
sesuai dengan Standar Akuntansi Keuangan di accordance with Indonesian Financial Accounting
Indonesia, dan atas pengendalian internal yang Standards, and for such internal control as
dianggap perlu oleh manajemen untuk management determines is necessary to enable the
memungkinkan penyusunan laporan keuangan preparation of financial statements that are free
yang bebas dari kesalahan penyajian material, from material misst atement, whether due to fraud
baik yang disebabkan oleh kecurangan maupun or error.
kesalahan.
vi
A member firm of Ernst & Young Global Limited
Page 546
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00345/ 2.1505/ AU.1/ 07/ 0242- Report No. 00345/ 2.1505/ AU.1/ 07/ 0242-
5/ 1/ III/ 2026 (lanjutan) 5/ 1/ III/ 2026 (continued)
Tanggung jawab manajemen dan pihak yang Responsibilit ies of management and t hose
bert anggung jawab at as t at a kelola t erhadap charged wit h governance for t he financial
laporan keuangan (lanjut an) st at ement s (cont inued)
Dalam penyusunan laporan keuangan, In preparing the financial statements, management
manajemen bertanggung jawab untuk menilai is responsible for assessing the Bank’s ability to
kemampuan Bank dalam mempertahankan continue as a going concern, disclosing, as
kelangsungan usahanya, mengungkapkan, sesuai applicable, matters related to going concern, and
dengan kondisinya, hal-hal yang berkaitan dengan using the going concern basis of accounting, unless
kelangsungan usaha, dan menggunakan basis management either intends to liquidate the Bank or
akuntansi kelangsungan usaha, kecuali to cease its operations, or has no realistic
manajemen memiliki intensi untuk melikuidasi alternative but to do so.
Bank atau menghentikan operasi, atau tidak
memiliki alternatif yang realistis selain
melaksanakannya.
Pihak yang bertanggung jawab atas tata kelola Those charged with governance are responsible for
bertanggung jawab untuk mengawasi proses overseeing the Bank’s financial reporting process.
pelaporan keuangan Bank.
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan financial st at ement s
Tujuan kami adalah untuk memeroleh keyakinan Our objectives are to obt ain reasonable assurance
memadai tentang apakah laporan keuangan about whether the financial statements taken as a
secara keseluruhan bebas dari kesalahan whole are free from material misstatement,
penyajian material, baik yang disebabkan oleh whether due to fraud or error, and to issue an
kecurangan maupun kesalahan, dan untuk independent auditor’s report that includes our
menerbitkan laporan auditor independen yang opinion. Reasonable assurance is a high level of
mencakup opini kami. Keyakinan memadai assurance, but is not a guarantee that an audit
merupakan suatu tingkat keyakinan tinggi, namun conducted in accordance with Standards on
bukan merupakan suatu jaminan bahwa audit Auditing established by the IICPA will always detect
yang dilaksanakan berdasarkan Standar Audit a material misstatement when it exists.
yang ditetapkan oleh IAPI akan selalu mendeteksi Misstatements can arise from fraud or error and
kesalahan penyajian material ketika hal tersebut are considered material if, individually or in the
ada. Kesalahan penyajian dapat disebabkan oleh aggregate, they could reasonably be expected to
kecurangan maupun kesalahan dan dianggap influence the economic decisions of users t aken on
material jika, baik secara individual maupun the basis of these financial statement s.
agregat, dapat diekspektasikan secara wajar akan
memengaruhi keputusan ekonomi yang diambil
oleh pengguna berdasarkan laporan keuangan
tersebut.
vii
A member firm of Ernst & Young Global Limited
Page 547
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00345/ 2.1505/ AU.1/ 07/ 0242- Report No. 00345/ 2.1505/ AU.1/ 07/ 0242-
5/ 1/ III/ 2026 (lanjutan) 5/ 1/ III/ 2026 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan (lanjut an) financial st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga:
Mengidentifikasi dan menilai risiko kesalahan Ident ify and assess the risks of material
penyajian material dalam laporan keuangan, misstatement of the financial statement s,
baik yang disebabkan oleh kecurangan whether due to fraud or error, design and
maupun kesalahan, mendesain dan perform audit procedures responsive to such
melaksanakan prosedur audit yang responsif risks, and obtain audit evidence that is
terhadap risiko tersebut, serta memeroleh sufficient and appropriate to provide a basis for
bukti audit yang cukup dan tepat untuk our opinion. The risk of not detecting a material
menyediakan basis bagi opini kami. Risiko misstatement resulting from fraud is higher
tidak terdeteksinya suatu kesalahan than for one resulting from error, as fraud may
penyajian material yang disebabkan oleh involve collusion, forgery, intentional
kecurangan lebih tinggi dari yang disebabkan omissions, misrepresentations, or override of
oleh kesalahan, karena kecurangan dapat internal control.
melibatkan kolusi, pemalsuan, penghilangan
secara sengaja, pernyataan salah, atau
pengabaian atas pengendalian internal.
Memeroleh suatu pemahaman tentang Obtain an understanding of internal control
pengendalian internal yang relevan dengan relevant to the audit in order to design audit
audit untuk mendesain prosedur audit yang procedures that are appropriate in the
tepat sesuai dengan kondisinya, tetapi bukan circumstances, but not for the purpose of
untuk tujuan menyatakan opini atas expressing an opinion on t he effect iveness of
keefektivitasan pengendalian internal Bank. the Bank’s internal control.
Mengevaluasi ketepatan kebijakan akuntansi Evaluate the appropriateness of accounting
yang digunakan serta kewajaran estimasi policies used and the reasonableness of
akuntansi dan pengungkapan terkait yang accounting estimates and related disclosures
dibuat oleh manajemen. made by management.
viii
A member firm of Ernst & Young Global Limited
Page 548
The original report included herein is in
the Indonesian language.
Laporan Audit or Independen (lanjut an) Independent Audit or’s Report (cont inued)
Laporan No. 00345/ 2.1505/ AU.1/ 07/ 0242- Report No. 00345/ 2.1505/ AU.1/ 07/ 0242-
5/ 1/ III/ 2026 (lanjutan) 5/ 1/ III/ 2026 (continued)
Tanggung jawab audit or t erhadap audit at as Audit or’s responsibilit ies for t he audit of t he
laporan keuangan (lanjut an) financial st at ement s (cont inued)
Sebagai bagian dari suatu audit berdasarkan As part of an audit in accordance with Standards on
Standar Audit yang ditetapkan oleh IAPI, kami Auditing established by the IICPA, we exercise
menerapkan pertimbangan profesional dan professional judgment and maintain professional
mempertahankan skeptisisme profesional selama skepticism throughout the audit. We also:
audit. Kami juga: (lanjutan) (continued)
Menyimpulkan ketepatan penggunaan basis Conclude on the appropriateness of
akuntansi kelangsungan usaha oleh management's use of the going concern basis
manajemen dan, berdasarkan bukti audit yang of accounting and, based on the audit evidence
diperoleh, apakah terdapat suatu obtained, whether a material uncertainty exists
ketidakpastian material yang terkait dengan related to events or conditions that may cast
peristiwa atau kondisi yang dapat significant doubt on the Bank's ability to
menyebabkan keraguan signifikan atas continue as a going concern. If we conclude
kemampuan Bank untuk mempertahankan that a material uncertainty exists, we are
kelangsungan usahanya. Ketika kami required to draw attention in our independent
menyimpulkan bahwa terdapat suatu auditor’s report to the related disclosures in
ketidakpastian material, kami diharuskan the financial statements or, if such disclosures
untuk menarik perhatian dalam laporan are inadequate, to modify our opinion. Our
auditor independen kami ke pengungkapan conclusion is based on the audit evidence
terkait dalam laporan keuangan atau, jika obtained up to the date of our independent
pengungkapan tersebut tidak memadai, auditor’s report. However, future events or
memodifikasi opini kami. Kesimpulan kami conditions may cause the Bank to cease to
didasarkan pada bukti audit yang diperoleh continue as a going concern.
hingga tanggal laporan auditor independen
kami. Namun, peristiwa atau kondisi masa
depan dapat menyebabkan Bank tidak dapat
mempertahankan kelangsungan usaha.
Mengevaluasi penyajian, struktur, dan isi Evaluate the overall presentation, structure,
laporan keuangan secara keseluruhan, and content of the financial statements,
termasuk pengungkapannya, dan apakah including the disclosures, and whether the
laporan keuangan mencerminkan transaksi financial statements represent the underlying
dan peristiwa yang mendasarinya dengan transactions and events in a manner that
suatu cara yang mencapai penyajian wajar. achieves fair present ation.
Kami mengomunikasikan kepada pihak yang We communicate with those charged with
bertanggung jawab atas tata kelola mengenai, governance regarding, among other matters, the
antara lain, ruang lingkup dan saat yang planned scope and timing of the audit and
direncanakan atas audit serta temuan audit significant audit findings, including any significant
signifikan, termasuk setiap defisiensi signifikan deficiencies in internal control that we identify
dalam pengendalian internal yang teridentifikasi during our audit.
oleh kami selama audit.
ix
A member firm of Ernst & Young Global Limited
Page 549
A member firm of Ernst & Young Global Limited
Page 550
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember 2025/ Catatan/ 31 Desember 2024/
December 31, 2025 Notes December 31, 2024
ASET ASSETS
Kas 9.760 3e,5,38,39 12.133 Cash
3e,3f,6, Current accounts with
Giro pada Bank Indonesia 1.144.566 38,39 1.274.118 Bank Indonesia
3e,3f,7,
Giro pada bank lain 54.595 38,39 80.789 Current accounts with other banks
Penempatan pada Bank Indonesia 3e,3g,8, Placements with Bank Indonesia
dan bank lain 1.863.391 38,39 156.104 and other banks
3e,3h,9,
Efek-efek 7.566.676 38,39 4.681.952 Marketable securities
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (2) 3e,4,9 - losses
Jumlah efek-efek - bersih 7.566.674 4.681.952 Total marketable securities - net
Efek-efek yang dibeli dengan janji 3e,3i,10, Securities purchased under
dijual kembali 651.407 38,39 1.878.331 agreements to resell
Kredit yang diberikan 3c,3e,3j,3s Loans
11,38,39
Pihak berelasi 22.030 36 22.624 Related parties
Pihak ketiga 7.160.550 8.799.522 Third parties
7.182.580 8.822.146
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (515.056) 3e,4,11 (635.245) losses
Jumlah kredit yang
diberikan - bersih 6.667.524 8.186.901 Total loans - net
Aset tetap 285.462 3l,4,12 270.978 Fixed assets
Dikurangi: Akumulasi penyusutan (71.889) (58.562) Less: Accumulated depreciation
Jumlah aset tetap - bersih 213.573 212.416 Total fixed assets - net
Aset hak guna 166.100 3u,4,12 168.386 Right of use assets
Dikurangi: Akumulasi penyusutan (107.390) (72.434) Less: Accumulated depreciation
Jumlah aset hak guna - bersih 58.710 95.952 Total right of use assets - net
Aset tak berwujud - bersih 151.403 3n,13 134.577 Intangible assets - net
Aset pajak tangguhan - 3v,4,19d 14.883 Deferred tax assets
3c,3e,3k,
3m,3o,3ad,4,
Aset lain-lain - bersih 592.166 14,36,38,39 680.909 Other assets - net
JUMLAH ASET 18.973.769 17.409.065 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an integral
yang tidak terpisahkan dari laporan keuangan secara part of these financial statements taken as a whole.
keseluruhan.
1
Page 551
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of December 31, 2025
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember 2025/ Catatan/ 31 Desember 2024/
December 31, 2025 Notes December 31, 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
3c,3e,3p,15,
Liabilitas segera 38,39 Liabilities due immediately
Pihak berelasi 280 36 677 Related parties
Pihak ketiga 223.187 190.074 Third parties
223.467 190.751
Simpanan nasabah 3c,3e,3q, Deposits from customers
16,38,39,
Pihak berelasi 180.142 36 68.731 Related parties
Pihak ketiga 13.846.000 12.995.061 Third parties
14.026.142 13.063.792
Simpanan dari bank lain 3e,3r, Deposits from other banks
Pihak ketiga 71.891 17,38,39 129.079 Third parties
3e,3u,4,
Liabilitas sewa 49.729 18,38,39 80.403 Lease liabilities
Utang pajak 18.098 3v,19a 15.076 Taxes payable
Liabilitas imbalan kerja karyawan 25.030 3w,4,20 22.540 Employee benefit liabilities
Liabilitas pajak tangguhan 12.707 3v,4,19d - Deffered tax liabilities
3c,3e,
Liabilitas lain-lain 315.979 21,36,38,39 345.587 Other liabilities
JUMLAH LIABILITAS 14.743.043 13.847.228 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Share capital - par value Rp100
Rp100 (nilai penuh) per saham (full amount) per share
Modal dasar Authorized capital
30.000.000.000 lembar saham 30,000,000,000 shares as of
pada 31 Desember 2025 dan 2024 December 31, 2025 and 2024
Modal ditempatkan dan disetor penuh Issued and fully paid capital
13.350.482.346 lembar saham 13,350,482,346 shares
pada 31 Desember 2025 as of December 31, 2025
dan 2024 1.335.048 22 1.335.048 and 2024
Tambahan modal disetor 4.485.444 3ac,23 4.485.444 Additional paid-in capital
Dana setoran modal 12.099 24 12.099 Capital deposit fund
Saldo laba (defisit): Retained earning (deficits):
Telah ditentukan penggunaannya 21.087 25 21.087 Appropriated
Belum ditentukan penggunaannya (1.729.404) (2.296.783) Unappropriated
Komponen ekuitas lainnya: Other equity components:
Keuntungan/(kerugian) yang belum Unrealized gain/(loss) on
direalisasi atas perubahan nilai changes in fair value of
wajar efek-efek yang diukur marketable securities measured
pada nilai wajar melalui penghasilan at fair value through other
komprehensif lain - neto 59.381 3e (42.255) comprehensive income - net
Cadangan kerugian penurunan Allowance for impairment losses
nilai atas efek-efek yang on marketable securities
diukur pada nilai wajar melalui measured at fair value through
penghasilan komprehensif lain 6 3e,4,9g - other comprehensive income
Surplus revaluasi 47.065 3l,12 47.197 Revaluation surplus
JUMLAH EKUITAS 4.230.726 3.561.837 TOTAL EQUITY
JUMLAH LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 18.973.769 17.409.065 EQUITY
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an integral
yang tidak terpisahkan dari laporan keuangan secara part of these financial statements taken as a whole.
keseluruhan.
2
Page 552
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN LABA RUGI STATEMENT OF PROFIT OR LOSS
DAN PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 December 31, 2025
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/
2025 Notes 2024
PENDAPATAN DAN BEBAN INTEREST INCOME
BUNGA AND EXPENSES
3c,3e,3s,
Pendapatan bunga 3.145.192 3z,26,36 3.612.292 Interest income
Beban bunga (792.194) 3z,27 (871.037) Interest expense
Pendapatan bunga bersih 2.352.998 2.741.255 Net interest income
PENDAPATAN OPERASIONAL
LAINNYA OTHER OPERATING INCOME
Penerimaan kembali aset yang Recovery of assets
telah dihapusbukukan 251.168 3aa 315.900 previously written off
Provisi dan komisi lainnya 60.793 3s,3aa 64.116 Other provision and commissions
Pendapatan fee ATM 10.657 3aa 22.408 ATM fee income
Lainnya 87.519 3aa,28 178.508 Others
Jumlah pendapatan
operasional lainnya 410.137 580.932 Total other operating income
BEBAN OPERASIONAL OPERATING EXPENSES
Kerugian penurunan nilai Impairment losses on
aset keuangan dan financial and
non keuangan (1.335.062) 3e,3o,29 (2.323.296) non financial assets
Beban umum General and administrative
dan administrasi (453.285) 3aa,30 (523.388) expenses
3c,3w,
Beban tenaga kerja (354.451) 3aa,31,36 (356.761) Personnel expenses
Beban pemasaran (57.902) 3aa,32 (83.575) Marketing expenses
Beban provisi dan 3c,3s,3aa, Other provision and
komisi lainnya - 36 (6.712) commission expenses
Jumlah beban operasional (2.200.700) (3.293.732) Total operating expenses
PROFIT FROM
LABA OPERASIONAL 562.435 28.455 OPERATIONS
PENDAPATAN/(BEBAN) NON- NON-OPERATING INCOME/
OPERASIONAL (EXPENSES)
Pendapatan non-operasional 4.877 3t,33 793 Non-operating income
Beban non-operasional (3.137) 3t,34 (10.564) Non-operating expenses
Jumlah pendapatan/(beban) non- Total non-operating income/
operasional, bersih 1.740 (9.771) (expenses), net
LABA SEBELUM PAJAK PROFIT BEFORE
PENGHASILAN 564.175 18.684 INCOME TAX
MANFAAT PAJAK
PENGHASILAN INCOME TAX BENEFIT
Manfaat pajak tangguhan 1.515 3v,19b,19d 1.201 Deferred tax benefit
LABA BERSIH NET PROFIT FOR THE
TAHUN BERJALAN 565.690 19.885 CURRENT YEAR
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an integral
yang tidak terpisahkan dari laporan keuangan secara part of these financial statements taken as a whole.
keseluruhan.
3
Page 553
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN (lanjutan) AND OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir pada Tanggal (continued)
31 Desember 2025 For the Year Ended December 31, 2025
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/
2025 Notes 2024
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang akan direklasifikasikan Items that will be reclassified to
ke laba rugi profit or loss
Unrealized gain/(loss) on
Keuntungan/(kerugian) yang belum changes in fair value of
direalisasi atas perubahan nilai marketable securities
wajar efek-efek yang diukur measured at fair value
pada nilai wajar melalui penghasilan through other
komprehensif lain 130.302 3e,9 (66.446) comprehensive income
(Beban)/pendapatan pajak terkait (28.666) 3v,19d 14.618 Related (expense)/income tax
101.636 (51.828)
Cadangan kerugian penurunan nilai Allowance for impairment losses
atas efek-efek yang diukur pada on marketable securities
nilai wajar melalui penghasilan measured at fair value through
komprehensif lain 6 3e,4,9g - comprehensive income
101.642 (51.828)
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi reclassified to profit and loss
Pengukuran kembali liabilitas Remeasurement of
imbalan kerja karyawan 1.996 3w,4,20 (223) employee benefit liabilities
(Beban)/pendapatan pajak terkait (439) 3v,19d 49 Related income/(expense) tax
1.557 (174)
Revaluation surplus
Surplus revaluasi aset tetap - 3l,4,12 1.111 of fixed assets
Amortisasi surplus revaluasi Amortization of revaluation
aset tetap (132) 3l,12 (317) surplus of fixed assets
(132) 794
PENGHASILAN/(RUGI) OTHER COMPREHENSIVE
KOMPREHENSIF LAIN, BERSIH INCOME/(LOSS),
SETELAH PAJAK 103.067 (51.208) NET AFTER TAX
JUMLAH PENGHASILAN/(RUGI) TOTAL COMPREHENSIVE
KOMPREHENSIF INCOME/(LOSS) FOR THE
TAHUN BERJALAN 668.757 (31.323) CURRENT YEAR
LABA PER SAHAM PROFIT PER SHARE
Dasar (nilai penuh) 42,37 3x,41 1,58 Basic (full amount)
Dilusian (nilai penuh) 42,37 3x,41 1,58 Diluted (full amount)
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an integral
yang tidak terpisahkan dari laporan keuangan secara part of these financial statements taken as a whole.
keseluruhan.
4
Page 554
The original financial statements included herein are in the Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain) (Expressed in Millions of Rupiah, Unless Otherwise Stated)
Keuntungan/
(kerugian) Cadangan
yang belum kerugian
direalisasi penurunan
atas nilai nilai atas
wajar efek-efek efek-efek
yang diukur pada yang diukur pada
nilai wajar melalui nilai wajar
penghasilan melaui
komprehensif lain - penghasilan
setelah pajak/ komprehensif
Unrealized gain/ lain/
(loss) on changes Allowance for
in fair value impairment losses
Saldo laba (defisit)/ of marketable on marketable
Retained earnings (deficit) securities securities
Tambahan measured measured
modal Dana setoran Belum at fair value at fair value
disetor/ modal/ Ditentukan ditentukan through other Surplus revaluasi/ through other
Catatan/ Modal saham/ Additional paid- Capital penggunaannya/ penggunaannya*)/ comprehensive Revaluation comprehensive Total ekuitas/
*)
Notes Share capital in capital deposit fund Appropriated Unappropriated income - net of tax surplus income Total equity
Saldo per 1 Januari 2025 1.335.048 4.485.444 12.099 21.087 (2.296.783 ) (42.255) 47.197 - 3.561.837 Balance as of January 1, 2025
Laba bersih tahun berjalan - - - - 565.690 - - - 565.690 Net income for the current year
Amortization of revaluation
Amortisasi surplus revaluasi aset tetap 3l,4,12 - - - - 132 - (132 ) - - surplus of fixed asset
Pengukuran kembali imbalan kerja Remeasurement of employee
karyawan, setelah pajak 3w,4,20 - - - - 1.557 - - - 1.557 benefit liabilities - net of tax
Keuntungan yang belum terealisasi Unrealized gain on changes in
atas efek-efek yang diukur pada fair value of marketable
nilai wajar melalui penghasilan securities measured at fair value
komprehensif lain, through other comprehensive
setelah pajak 3e,9a - - - - - 101.636 - - 101.636 income - net of tax
Cadangan kerugian penurunan nilai Allowance for impairment
atas efek-efek yang diukur losses on marketable securities
sebagai nilai wajar melalui measured at fair value through
penghasilan komprehensif lain 3e,4,9g - - - - - - - 6 6 other comprehensive income
Saldo per 31 Desember 2025 1.335.048 4.485.444 12.099 21.087 (1.729.404 ) 59.381 47.065 6 4.230.726 Balance as of December 31, 2025
*) Termasuk pengukuran kembali liabilitas imbalan kerja karyawan Include remeasurement of employee benefit liabilities *)
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the financial statements form an integral part of these financial
laporan keuangan secara keseluruhan. statements taken as whole.
5
Page 555
The original financial statements included herein are in the Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN PERUBAHAN EKUITAS (lanjutan) STATEMENT OF CHANGES IN EQUITY (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2024 December 31, 2024
(Disajikan dalam Jutaan Rupiah, kecuali Dinyatakan Lain) (Expressed in Millions of Rupiah, Unless Otherwise Stated)
Keuntungan/
(kerugian)
yang belum
direalisasi
atas nilai
wajar efek-efek
yang diukur pada
nilai wajar melalui
penghasilan
komprehensif lain -
setelah pajak/
Unrealized gain/
(loss) on changes
in fair value
Saldo laba (defisit)/ of marketable
Retained earnings (deficit) securities
Tambahan measured
modal Dana setoran Belum at fair value
disetor/ modal/ Ditentukan ditentukan through other Surplus revaluasi/
Catatan/ Modal saham/ Additional paid- Capital penggunaannya/ penggunaannya*)/ comprehensive Revaluation Total ekuitas/
Notes Share capital in capital deposit fund Appropriated Unappropriated*) income - net of tax surplus Total equity
Saldo per 1 Januari 2024 1.203.882 4.253.905 105.000 21.087 (2.316.811) 9.573 46.403 3.323.039 Balance as of January 1, 2024
Penawaran umum terbatas VI**) 22,23 131.166 231.539 (393.499 ) - - - - (30.794 ) Limited public offering VI**)
Dana setoran modal***) 24 - - 300.598 - - - - 300.598 Capital deposit fund***)
Laba bersih tahun berjalan - - - - 19.885 - - 19.885 Net income for the current year
Surplus revaluasi aset tetap 3l,4,12 - - - - - - 1.111 1.111 Revaluation surplus of fixed asset
Amortization of revaluation surplus of
Amortisasi surplus revaluasi aset tetap 3l,12 - - - - 317 - (317 ) - fixed asset
Pengukuran kembali imbalan kerja Remeasurement of employee benefit
karyawan, setelah pajak 3w,4,20 - - - - (174) - - (174) liabilities - net of tax
Kerugian yang belum terealisasi atas Unrealized loss on changes
efek-efek yang diukur pada nilai wajar in fair value of marketable securities
melalui penghasilan komprehensif lain, measured at fair value through other
setelah pajak 3e,9a - - - - - (51.828) - (51.828 ) comprehensive income - net of tax
Saldo per 31 Desember 2024 1.335.048 4.485.444 12.099 21.087 (2.296.783) (42.255) 47.197 3.561.837 Balance as of December 31, 2024
*) Termasuk pengukuran kembali liabilitas imbalan kerja karyawan Include remeasurement of employee benefit liabilities *)
**) Termasuk sebesar Rp30.794 yang merupakan biaya emisi efek yang dikapitalisasi sehubungan dengan Penawaran Umum Terbatas VII Include capitalized share issuance cost in relation with Limited Public Offering VII amounted to Rp30,794 **)
***) Terdiri dari setoran modal sebesar Rp300.000 dan Rp598 dari Penawaran Umum Terbatas VI dan VII Consist of capital deposit funds amounted to Rp300,000 and Rp598 from Limited Public Offering VI and VII**)
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the financial statements form an integral part of these financial
laporan keuangan secara keseluruhan. statements taken as whole.
6
Page 556
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/
2025 Notes 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan pendapatan bunga, Receipt from interest income,
provisi dan komisi 3.194.945 3.733.301 provision and commissions
Pembayaran beban bunga, Payment of interest expense,
provisi dan komisi (780.190) (848.026) provision and commissions
Pembayaran beban tenaga kerja (340.693) (356.859) Payment of personnel expenses
Pembayaran beban umum Payment of general and
dan administrasi (243.621) (390.969) administrative expenses
Penerimaan dari pendapatan Receipt from other operating
operasional lainnya 415.013 581.725 income
Pembayaran beban operasional Payment of other operating
lainnya (3.137) (10.563) expense
Pembayaran beban pemasaran (57.902) (83.575) Payments of marketing expenses
Arus kas dari aktivitas operasi Cash flows from operating
sebelum perubahan dalam aset activities before changes in
dan liabilitas operasi 2.184.415 2.625.034 operating assets and liabilities
(Increase)/decrease in operating
(Kenaikan)/penurunan aset operasi: assets:
Efek yang dibeli Securities purchased under
dengan janji dijual kembali 1.226.924 10 (1.271.851) agreements to resell
Kredit yang diberikan 225.072 11 (267.106) Loans
Pajak dibayar dimuka - 2.155 Prepaid Taxes
Aset lain-lain (136.729) 143.066 Other assets
1.315.267 (1.393.736)
Kenaikan/(penurunan) Increase/(decrease) in
liabilitas operasi: operating liabilities:
Simpanan dari nasabah 962.350 16 (808.478) Deposits from customers
Simpanan dari bank lain (57.188) 17 104.167 Deposits from other banks
Liabilitas segera 19.345 15 (95.070) Liabilities due immediately
Utang pajak 3.022 19 (6.792) Taxes payable
Liabilitas lain-lain (35.028) (304.558) Other liabilities
892.501 (1.110.731)
Arus kas bersih yang diperoleh Net cash flows provided
dari aktivitas operasi 4.392.183 120.567 by operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Proceeds from sale
Hasil penjualan efek-efek 597.968 9 148.225 of marketable securities
Efek-efek yang telah jatuh tempo 10.488.317 9 5.039.425 Matured marketable securities
Pembelian efek-efek (13.724.809) 9 (6.499.508) Purchase of marketable securities
(Kenaikan)/penurunan efek-efek (Increase)/decrease of marketable
diukur pada nilai wajar securities measured at fair
melalui penghasilan value through other
komprehensif lain (115.753) 9 (87.689) comprehensive income
Hasil penjualan aset tetap 820 12 1.570 Proceeds from sale of fixed assets
Perolehan aset tetap (21.857) 12 (21.034) Acquisition of fixed assets
Perolehan aset tak berwujud (30.141) 13 (5.423) Acquisition of intangible assets
Arus kas bersih yang digunakan Net cash flows
untuk aktivitas investasi (2.805.455) (1.424.434) used in investing activities
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an integral
yang tidak terpisahkan dari laporan keuangan secara part of these financial statements taken as a whole.
keseluruhan.
7
Page 557
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir For the Year Ended
pada Tanggal 31 Desember 2025 December 31, 2025
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Catatan/
2025 Notes 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Dana setoran modal - 24 300.598 Capital deposit fund
Realisasi atas biaya emisi saham - 23 (30.794) Realization of share issuance fee
Pembayaran liabilitas sewa (37.560) 18,42 (45.742) Payment of lease liabilities
Arus kas bersih yang Net cash flows
(digunakan untuk)/diperoleh (used in)/provided by
dari aktivitas pendanaan (37.560) 224.062 financing activities
Kenaikan/(penurunan) bersih Net increase/(decrease) in
kas dan setara kas 1.549.168 (1.079.805) cash and cash equivalents
CASH AND CASH
KAS DAN SETARA KAS EQUIVALENTS AT
AWAL TAHUN 1.523.144 2.602.949 BEGINNING OF YEAR
CASH AND CASH
KAS DAN SETARA KAS EQUIVALENTS AT
AKHIR TAHUN 3.072.312 1.523.144 END OF YEAR
Cash and cash equivalents
Kas dan setara kas terdiri dari: consist of:
Kas 9.760 5 12.133 Cash
Current accounts with
Giro pada Bank Indonesia 1.144.566 6 1.274.118 Bank Indonesia
Giro pada bank lain 54.595 7 80.789 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 1.863.391 8 156.104 and other banks
Jumlah kas dan setara kas 3.072.312 1.523.144 Total cash and cash equivalents
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an integral
yang tidak terpisahkan dari laporan keuangan secara part of these financial statements taken as a whole.
keseluruhan.
8
Page 558
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM 1. GENERAL
a. Pendirian Bank dan informasi umum a. Establishment of the Bank and general
information
PT Bank Neo Commerce Tbk, dahulu PT Bank PT Bank Neo Commerce Tbk, formerly
Yudha Bhakti Tbk (selanjutnya disebut “Bank”) PT Bank Yudha Bhakti Tbk (hereinafter referred
berkedudukan di Jakarta, didirikan berdasarkan to as "Bank") domiciled in Jakarta, was
Akta No. 68 tanggal 19 September 1989, established based on Deed No. 68 dated
kemudian diubah dengan Akta No. 13 tanggal September 19, 1989, then amended by Deed
2 November 1989 keduanya dibuat di hadapan No. 13 dated November 2, 1989 both of which
Amrul Partomuan, Sarjana Hukum, Magister were drawn up before Amrul Partomuan,
Hukum, Notaris di Jakarta. Akta Pendirian Bachelor of Law, Master of Laws, Notary in
tersebut telah mendapat pengesahan dari Jakarta. The Deed of Establishment was
Menteri Kehakiman Republik Indonesia melalui approved by the Minister of Justice of the
Surat Keputusan No.C2-10215.HT.01.01.TH’89 Republic of Indonesia through Decree
tanggal 7 November 1989 dan telah No. C2-10215.HT.01.01.TH'89 dated
diumumkan dalam Lembaran Berita Negara November 7, 1989 and has been published in
Republik Indonesia No. 99 tanggal the State Gazette of the Republic of Indonesia
12 Desember 1989 Tambahan No. 3470/1989. No. 99 dated December 12, 1989 Supplement
No. 3470/1989.
Sesuai dengan perubahan Anggaran Dasar Based on the Bank’s Articles of Association’s
pada Akta No. 23 tanggal 30 Juli 2020 dari amendment by Deed No. 23 dated July 30,
Dr. Agung Iriantoro, S.H., M.H., Notaris di 2020 of Dr. Agung Iriantoro, S.H., M.H., Notary
Jakarta, “PT Bank Yudha Bhakti Tbk” telah in Jakarta, “PT Bank Yudha Bhakti Tbk” has
berubah nama menjadi “PT Bank Neo changed its name to “PT Bank Neo Commerce
Commerce Tbk”. Perubahan Anggaran Dasar Tbk”. These amendments were approved by
ini telah disetujui oleh Menteri Hukum dan Hak Minister of Law and Human Rights of the
Asasi Manusia Republik Indonesia dengan Republic of Indonesia in his Decision Letter
Surat No. AHU-0053297.AH.01.02 Tahun 2020 No. AHU-0053297.AH.01.02 Year 2020
tanggal 4 Agustus 2020. Perubahan nama dated August 4, 2020. The change in the Bank’s
tersebut telah disetujui oleh Otoritas Jasa name had been approved by the Financial
Keuangan (“OJK”) melalui Surat OJK Services Authority (“OJK”) through the
No. S-315/PB.12.2020 tanggal 7 September OJK Letter No. S-315/PB.12.2020 dated
2020 dan Salinan Keputusan OJK September 7, 2020 and a copy of decisions
No. KEP-121/PB.1/2020 tanggal 2 September of OJK No. KEP-121/PB.1/2020 dated
2020. September 2, 2020.
Akta Pendirian Bank telah mengalami beberapa The Bank’s deed of establishment has been
kali perubahan dan penambahan yang amended and added several times, of which it
kemudian diubah seluruhnya serta disesuaikan was fully converted and adjusted to Law No. 40
dengan Undang-Undang No. 40 Tahun 2007 of Year 2007 regarding Limited Liability
tentang Perseroan Terbatas berdasarkan Akta Company based on notarial deed No. 02 dated
No. 02 tanggal 3 November 2008 yang dibuat November 3, 2008 of Pudji Redjeki Irawato,
dihadapan Pudji Redjeki Irawato, Sarjana Bachelor of Law, Notary in Jakarta. The
Hukum, Notaris di Jakarta, yang telah notarial deed was received and acknowledged
mendapat persetujuan dari Menteri Hukum dan by the Minister of Law and Human Rights of the
Hak Asasi Manusia Republik Republic of Indonesia through decision
Indonesia melalui Surat Keputusan Letter No. AHU-06842.AH.01.02.2009 dated
No. AHU-06842.AH.01.02.2009 tanggal 11 March 11, 2009.
Maret 2009.
9
Page 559
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Bank dan informasi umum a. Establishment of the Bank and general
(lanjutan) information (continued)
Perubahan Akta Pendirian Bank terakhir The last Bank’s deed of establishment has
berdasarkan Akta No. 07 tanggal 27 Juli 2023 been amended based on Deed No. 07 dated
yang dibuat dihadapan Dr. Agung Iriantoro, July 27, 2023 drawn up before Dr. Agung
S.H., M.H., Notaris di Jakarta, yang telah Iriantoro, S.H., M.H., Notary in Jakarta, which
disetujui oleh Menteri Hukum dan Hak Asasi has obtained approval from the Minister of Law
Manusia Republik Indonesia melalui Surat and Human Rights of the Republic of Indonesia
Keputusan No. AHU-0043336.AH.01.02. Tahun through Decree No. AHU-0043336.AH.01.02.
2023 tanggal 27 Juli 2023 dan telah Tahun 2023 dated July 27, 2023 and has
terdaftar dalam Daftar Perseroan been registered in the Company Register
No. AHU-0142875.AH.01.11. Tahun 2023 No. AHU-0142875.AH.01.11 Tahun 2023
tanggal 27 Juli 2023. dated July 27, 2023.
Izin usaha sebagai Bank Umum diberikan oleh The business license as a Commercial Bank
Menteri Keuangan Republik Indonesia dengan was given by the Minister of Finance of the
Surat Keputusan No. 1344/KMK.013/1989 Republic of Indonesia with Decree
tanggal 9 Desember 1989. Bank mulai No. 1344/KMK.013/1989 dated December 9,
beroperasi secara komersial pada tanggal 1989. The Bank commenced its commercial
9 Januari 1990. operations on January 9, 1990.
Entitas induk langsung dan terakhir dari Bank The Bank’s immediate and ultimate parent
pada tanggal 31 Desember 2025 dan 2024 entity as of December 31, 2025 and 2024 is
adalah PT Akulaku Silvrr Indonesia. PT Akulaku Silvrr Indonesia.
Kantor Pusat Bank berlokasi di Treasury Tower The Bank's head office is located at the
Lantai 60 Jl. Jendral Sudirman Kav. 52-53, Treasury Tower, 60th Floor Jl. Jendral
Senayan Kebayoran Baru, Jakarta Selatan. Sudirman Kav. 52-53, Senayan Kebayoran
Baru, South Jakarta.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Bank’s
Bank berkantor pusat di Jakarta dan memiliki headquarter is in Jakarta and has main branch
kantor cabang utama, kantor cabang dan kantor office, branch offices and sub-branch offices,
cabang pembantu, dengan rincian sebagai with the following details:
berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kantor Cabang Utama KCU Jakarta KCU Jakarta Main Branch Office
Kantor Cabang Surabaya Surabaya Branch Offices
Bandung Bandung
Medan Semarang
Makassar Medan
Malang Makassar
Malang
Kantor Cabang Pembantu Pantai Indah Kapuk Pantai Indah Kapuk Sub-Branch Offices
Berdasarkan keputusan OJK No. S-143/PB. Based on OJK decision No. S-143/PB.31/2020
31/2020 pada tanggal 18 September 2020, on September 18, 2020, the Bank officially
Bank resmi menyandang status sebagai BUKU holds the status as Bank BUKU II. Since 2021,
(Bank Umum Kegiatan Usaha) II. Sejak 2021, based on POJK No. 12/POJK.03/2021, the
sesuai dengan POJK No. 12/POJK.03/2021 Bank became classified in the category with
Bank menjadi Kelompok Berdasarkan Modal core capital (KBMI) of 1.
Inti (KBMI) 1.
10
Page 560
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Perdana b. Initial Public Offering
Pada tanggal 6 November 2014, Bank On November 6, 2014, the Bank received
menerima surat dari Bursa Efek Indonesia a letter from the Indonesia Stock Exchange
(“BEI”) No. S-05288/BEI.PG1/11-2014 (“IDX”) with details of S-05288/BEI.PG1/11-
mengenai Persetujuan Permohonan Perjanjian 2014 regarding the Preliminary Agreement
Pendahuluan Pencatatan. Kemudian tanggal of Registration Application Approval. On
31 Desember 2014 Bank menerima surat December 31, 2014, the Bank received a letter
dari OJK No. S-584/D.04.2014 perihal from OJK with details of S-584/D.04.2014
Pemberitahuan Efektif Pernyataan Notification concerning Effective Registration
Pendaftaran, yaitu dalam rangka penawaran Statement, namely in the framework of the
umum perdana saham Bank. Selanjutnya, pada initial public offering of shares of the Bank.
tanggal 13 Januari 2015, saham Bank telah Furthermore, on January 13, 2015, the Bank’s
dicatatkan di Bursa Efek Indonesia sebanyak shares have been listed in the Indonesian Stock
300.000.000 lembar saham biasa atas nama Exchange consisting of 300,000,000 ordinary
yang merupakan saham baru yang berasal dari shares which are derived from the new shares
portepel atau sebesar 11,93% dari modal of the Bank’s portfolio amounting to 11.93% of
ditempatkan dan disetor penuh setelah the issued and fully paid after the initial public
penawaran umum perdana saham dengan nilai offering of shares with nominal value of Rp100
nominal sebesar Rp100 (nilai penuh) setiap (full amount) per share and offering price to the
saham yang ditawarkan kepada masyarakat public of Rp115 (full amount) per share. The
dengan harga penawaran Rp115 (nilai penuh) funds from the initial public offering amounted
setiap saham. Dana hasil penawaran umum Rp34,500,000,000 (full amount). The total
perdana adalah sebesar Rp34.500.000.000 shares after the initial public offering is
(nilai penuh). Jumlah seluruh saham setelah 2,515,160,000 shares.
penawaran umum perdana adalah sebanyak
2.515.160.000 lembar saham.
c. Penawaran Umum Terbatas I c. Limited Public Offering I
Sesuai Hasil Rapat Umum Pemegang Saham Based on the results of the Extraordinary
Luar Biasa (“RUPSLB”) per tanggal 10 Maret General Meeting of Shareholders (“EGMS”)
2016 disepakati bahwa Bank akan dated March 10, 2016, it was agreed that the
menawarkan saham baru sebanyak-banyaknya Bank will offer new shares at maximum of
sebesar 2.500.000.000 saham dan penerbitan 2,500,000,000 shares and warrants at
waran sebanyak-banyaknya 880.000.000 maximum of 880,000,000 of warrants with
lembar dengan Hak Memesan Efek Terlebih Pre-emptive Rights. The decision was in
Dahulu (“HMETD”). Keputusan ini dituangkan accordance with Notarial Deed No. 18 dated
dalam Akta Pernyataan Keputusan Rapat March 10, 2016 by Notary Agung Iriantoro SH,
No. 18 tanggal 10 Maret 2016 yang dibuat oleh MH.
Notaris Agung Iriantoro SH, MH.
On March 23, 2016, the Bank filed a registration
Pada tanggal 23 Maret 2016, Bank mengajukan statement for Limited Public Offering (“LPO”) I
pernyataan pendaftaran dalam rangka through letter No. 017/SET/DIR/BYB-
Penawaran Umum Terbatas (“PUT”) I melalui TBK/III/2016 to OJK-Capital Market and then
surat No. 017/SET/DIR/BYBTBK/III/2016 on May 2, 2016, the Bank received a letter
kepada OJK-Pasar Modal dan kemudian on effective registration notification from
tanggal 2 Mei 2016 Bank menerima surat OJK-Capital Market through letter
pemberitahuan efektifnya pernyataan No. S-215/D.04/2016.
pendaftaran dari OJK-Pasar Modal melalui
surat No. S-215/D.04/2016.
Dalam pelaksanaan PUT I, sebanyak In LPO I, 1,509,096,000 new shares with
1.509.096.000 saham baru dengan nilai a nominal value of Rp100 (full amount) per
nominal Rp100 (nilai penuh) per lembar saham share and an exercise price of Rp125
dan harga pelaksanaan Rp125 (nilai penuh) per (full amount) per share were successfully
lembar sahamnya berhasil diserap, sehingga absorbed, as such the funds gathered from
dana yang berhasil dihimpun dari proses the LPO I amounted to Rp188,637,000,000
PUT I tersebut sebesar Rp188.637.000.000 (full amount).
(nilai penuh).
11
Page 561
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Penawaran Umum Terbatas I (lanjutan) c. Limited Public Offering I (continued)
Penerbitan waran yang dilaksanakan sampai Meanwhile, for the issuance of warrants which
dengan 18 Mei 2018, dari 880.000.000 waran, were exercised up to May 18, 2018, from
berhasil diserap sebesar 746.967.673 waran 880,000,000 warrants, 746,967,673 warrants
dengan harga pelaksanaan Rp135 (nilai penuh) were successfully absorbed with an exercise
per waran, sehingga dana yang berhasil price of Rp135 (full amount) per warrant, as
diserap adalah sebesar Rp100.840.635.855 such, the funds gathered amounted to
(nilai penuh). Rp100,840,635,855 (full amount).
d. Saham Bonus d. Bonus Share
Pada RUPSLB tanggal 17 April 2017, Para On the EGMS dated April 17, 2017, the
Pemegang Saham menyetujui pembagian Shareholders agreed to distribute bonus shares
saham bonus yang berasal dari kapitalisasi agio resulting from capitalization of share premium
saham sampai dengan tahun buku 2016 up to the 2016 financial year of a maximum of
sebanyak-banyaknya Rp44.666.387.150 (nilai Rp44,666,387,150 (full amount) or a maximum
penuh) atau sebanyak-banyaknya 446.663.871 of 446,663,871 shares with a nominal value of
saham dengan nilai nominal saham Rp100 Rp100 (full amount) per share. On May 31,
(nilai penuh) per lembar saham. Pada tanggal 2017, the Bank distributed bonus shares
31 Mei 2017, Bank telah mendistribusikan totaling 421,362,511 shares with a nominal
saham bonus sejumlah 421.362.511 lembar value of Rp100 (full amount) per share.
saham dengan nilai nominal Rp100
(nilai penuh) per lembar saham.
e. Penawaran Umum Terbatas II e. Limited Public Offering II
Pada RUPSLB tanggal 27 Juni 2018, Para On the EGMS dated June 27, 2018, the
Pemegang Saham menyetujui untuk Shareholders agreed to conduct a Limited
melakukan Penawaran Umum Terbatas Public Offering (“LPO”) II with Pre-emptive
(“PUT”) II dengan Hak Memesan Efek Terlebih Rights to the Shareholders for the issuance of
Dahulu kepada Para Pemegang Saham dalam new shares of maximum 3,000,000,000 new
rangka penerbitan saham baru sebanyak- shares and the issuance of Series II Warrants
banyaknya 3.000.000.000 saham dan of maximum of 1,700,000,000 warrants.
penerbitan Waran Seri II sebanyak banyaknya
sebesar 1.700.000.000 lembar.
Pada tanggal 28 Mei 2019, Bank mendapatkan On May 28, 2019, the Bank received an
pernyataan efektif dari OJK melalui surat effective statement from OJK through letter
No. S-64/D.04/2019. Dalam pelaksanaan PUT No. S-64/D.04/2019. In the implementation of
II, Bank mengeluarkan 499.603.954 lembar LPO II, the Bank issued 499,603,954 new
saham baru dengan nilai nominal Rp100 shares with a nominal value of Rp100
(nilai penuh) per lembar saham dan harga (full amount) per share and an exercise price of
pelaksanaan Rp338 (nilai penuh) per lembar Rp338 (full amount) per share. In LPO II, there
saham. Pada PUT II, terdapat pembeli siaga was a standby buyer, PT Akulaku Silvrr
yaitu PT Akulaku Silvrr Indonesia, sehingga Indonesia, therefore, all the shares offered
seluruh saham yang ditawarkan diserap habis were absorbed and the total funds received by
dan jumlah dana yang diterima Bank adalah the Bank amounted to Rp168,866,136,452
sebesar Rp168.866.136.452 (nilai penuh). (full amount).
12
Page 562
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
f. Penambahan Modal Tanpa Hak Memesan f. Capital Increase Without Pre-Emptive Rights
Efek Terlebih Dahulu
Pada RUPSLB tanggal 27 Juni 2018, para On the EGMS dated June 27, 2018, the Bank’s
Pemegang Saham juga menyetujui untuk Shareholders have also agreed to conduct
melakukan Penambahan Modal Tanpa Hak Capital Increase Without Pre-Emptive Rights
Memesan Efek Terlebih Dahulu (“PMTHMETD”) for strategic investors with
(“PMTHMETD”) kepada investor strategis maximum amount of 469,591,963 new shares.
dengan jumlah sebanyak-banyaknya
469.591.963 saham baru.
Pada tanggal 22 Maret 2019, Bank telah On March 22, 2019, the Bank has conducted
melaksanakan PMTHMETD dengan PMTHMETD by issuing 469,591,963 new
menerbitkan sebanyak 469.591.963 saham shares with a nominal value of Rp100
baru dengan nilai nominal Rp100 (nilai penuh) (full amount) per share and an exercise price of
per lembar saham dan harga pelaksanaan Rp338 (full amount) per share. The addition of
Rp338 (nilai penuh) per lembar saham. shares is the result of additional capital
Penambahan saham tersebut merupakan hasil by PT Akulaku Silvrr Indonesia. The funds
dari penambahan modal oleh PT Akulaku Silvrr received from this PMTHMETD amounted to
Indonesia. Dana yang diterima dari Rp158,722,083,494 (full amount).
PMTHMETD ini adalah sebesar
Rp158.722.083.494 (nilai penuh).
g. Penawaran Umum Terbatas III g. Limited Public Offering III
Berdasarkan hasil RUPSLB pada tanggal 28 Based on the results of the EGMS dated June
Juni 2019, Pemegang Saham Bank menyetujui 28, 2019, the Bank’s Shareholders agreed to
untuk melaksanakan Penawaran Umum conduct Limited Public Offering (“LPO”) III with
Terbatas (“PUT”) III dengan Hak Memesan Efek Pre-emptive Rights to shareholders to issue
Terlebih Dahulu kepada para pemegang saham a maximum of 3,000,000,000 shares.
dengan sebanyak-banyaknya saham yang
akan dikeluarkan sebesar 3.000.000.000
lembar saham.
Pada tanggal 18 Juni 2020, Bank mendapatkan On June 18, 2020, the Bank received an
pernyataan efektif dari OJK melalui surat effective statement from OJK through letter
No. S-66/D.04/2020. Dalam pelaksanaan No. S-66/D.04/2020. During the LPO III,
PUT III, ditawarkan sebanyak-banyaknya a maximum of 1,320,381,878 new shares were
1.320.381.878 saham baru atas nama dengan offered with a nominal value of Rp100
nilai nominal Rp100 (nilai penuh), dengan harga (full amount) with an exercise price of Rp300
pelaksanaan Rp300 (nilai penuh) per lembar (full amount) per new share. In this LPO III,
saham baru. Pada PUT III ini, sebanyak shares amounting to 500,013,138 were
500.013.138 lembar saham berhasil diserap, successfully absorbed, as such the funds
sehingga dana yang berhasil didapatkan gathered amounted to Rp150,003,941,400
adalah sebesar Rp150.003.941.400 (nilai (full amount).
penuh).
h. Penawaran Umum Terbatas IV h. Limited Public Offering IV
Pada tanggal 30 September 2020, telah On September 30, 2020, an EGMS was held
dilaksanakan RUPSLB dan telah disepakati and it was agreed that the Bank would conduct
bahwa Bank akan melaksanakan Penawaran a Limited Public Offering (“LPO”) IV with
Umum Terbatas (“PUT”) IV dengan Hak Pre-Emptive Rights to shareholders for the
Memesan Efek Terlebih Dahulu kepada issuance of new shares at maximum of
para pemegang saham dalam rangka 5,000,000,000 new shares.
penerbitan saham baru sebanyak-banyaknya
5.000.000.000 lembar saham baru.
13
Page 563
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
h. Penawaran Umum Terbatas IV (lanjutan) h. Limited Public Offering IV (continued)
Pada tanggal 31 Mei 2021, OJK mengeluarkan On May 31 2021, OJK issued effective letter for
Surat Pernyataan Efektif atas Pelaksanaan PUT LPO IV through letter No. S-76/D.04/2021.
IV Bank melalui surat No.S-76/D.04/2021.
Dalam pelaksanaan PUT IV, Bank In the LPO IV, the Bank issued a maximum of
mengeluarkan sebanyak-banyaknya 832,724,404 shares with nominal value of
832.724.404 lembar saham dengan nilai Rp100 (full amount) per share and exercise
nominal Rp100 (nilai penuh) dan harga price of Rp300 (full amount) per share. All new
pelaksanaan Rp300 (nilai penuh) per lembar shares issued by the Bank in this LPO IV were
saham. Seluruh penerbitan saham baru absorbed with total funds received amounting to
Bank pada PUT IV ini terserap habis Rp249,817,321,200 (full amount).
dengan total dana yang diterima sebesar
Rp249.817.321.200 (nilai penuh).
i. Penawaran Umum Terbatas V i. Limited Public Offering V
Pada tanggal 28 Mei 2021, telah dilaksanakan On May 28, 2021, an EGMS was held and it
RUPSLB dan telah disepakati bahwa Bank was agreed that the Bank would conduct
akan melaksanakan Penawaran Umum a Limited Public Offering (“LPO”) V with
Terbatas (“PUT”) V dengan Hak Memesan Efek Pre-Emptive Rights to shareholders for the
Terlebih Dahulu kepada para pemegang saham issuance of maximum of 5,000,000,000 new
dalam rangka penerbitan saham baru shares.
sebanyak-banyaknya 5.000.000.000 lembar
saham baru.
Pada tanggal 18 November 2021, OJK On November 18, 2021, OJK issued
mengeluarkan Surat Pernyataan Efektif effective letter No. S-208/D.04/2021 for the
atas Pelaksanaan PUT V, melalui surat implementation of LPO V.
No. S-208/D.04/2021.
Pada pelaksanaan PUT V, Bank menerbitkan In the implementation of LPO V, the Bank issued
1.927.162.193 lembar saham baru dengan nilai 1,927,162,193 shares with nominal value of
nominal Rp100 (nilai penuh) per lembar saham, Rp100 (full amount) per share and exercise
dan harga pelaksanaan Rp1.300 (nilai penuh) price of Rp1,300 (full amount) per share. All new
per lembar saham. Seluruh penerbitan saham shares issued by the Bank in this LPO V were
baru Bank pada PUT V ini terserap habis absorbed with total funds received amounting to
dengan total dana yang diterima oleh Bank Rp2,505,310,850,900 (full amount).
sebanyak Rp2.505.310.850.900 (nilai penuh).
j. Penawaran Umum Terbatas VI j. Limited Public Offering VI
Pada tanggal 21 Juli 2022, telah dilaksanakan On July 21, 2022, an EGMS was held and it
RUPSLB dan telah disepakati bahwa Bank was agreed that the Bank would conduct
akan melaksanakan Penawaran Umum a Limited Public Offering to shareholders with
Terbatas kepada para pemegang saham untuk Pre-Emptive Rights (“PMHMETD”) VI for the
Penambahan Modal dengan Hak Memesan issuance of maximum of 5,000,000,000 new
Efek Terlebih Dahulu (“PMHMETD”) VI dalam shares.
rangka penerbitan saham baru sebanyak-
banyaknya 5.000.000.000 lembar saham baru.
Pada tanggal 10 November 2022, OJK On November 10, 2022, OJK issued
mengeluarkan Surat Pernyataan Efektif effective letter No. S-235/D.04/2022 for the
atas Pelaksanaan PMHMETD VI, melalui surat implementation of PMHMETD VI.
No. S-235/D.04/2022.
14
Page 564
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
j. Penawaran Umum Terbatas VI (lanjutan) j. Limited Public Offering VI (continued)
Pada pelaksanaan PMHMETD VI, Bank In the implementation of PMHMETD VI, the
menerbitkan 2.617.133.843 lembar saham baru Bank issued 2,617,133,843 new shares with
dengan nilai nominal Rp100 (nilai penuh) per nominal value of Rp100 (full amount) per share
lembar saham dan harga pelaksanaan Rp650 and exercise price of Rp650 (full amount) per
(nilai penuh) per lembar saham. Seluruh share. All new shares issued by the Bank in this
penerbitan saham baru Bank pada PMHMETD PMHMETD VI were absorbed with total funds
VI ini terserap habis dengan total dana received amounting to Rp1,701,136,997,950
yang diterima oleh Bank sebanyak (full amount).
Rp1.701.136.997.950 (nilai penuh).
k. Penawaran Umum Terbatas VII k. Limited Public Offering VII
Pada tanggal 8 Agustus 2023, telah On August 8, 2023, an EGMS was held and it
dilaksanakan RUPSLB dan telah disepakati was agreed that the Bank would conduct
bahwa Bank akan melaksanakan Penawaran a Limited Public Offering to shareholders with
Umum Terbatas kepada para pemegang Pre-Emptive Rights (“PMHMETD”) VII for the
saham untuk Penambahan Modal dengan Hak issuance of maximum of 5,000,000,000 new
Memesan Efek Terlebih Dahulu (“PMHMETD”) shares.
VII dalam rangka penerbitan saham baru
sebanyak-banyaknya 5.000.000.000 lembar
saham baru.
Pada tanggal 28 Juni 2024, OJK mengeluarkan On June 28, 2024, OJK issued effective letter
Surat Pernyataan Efektif atas Pelaksanaan No. S-100/D.04/2024 for the implementation of
PMHMETD VII, melalui surat PMHMETD VII.
No. S-100/D.04/2024.
Pada pelaksanaan PMHMETD VII, Bank In the implementation of PMHMETD VII, the
menerbitkan 1.311.666.667 lembar saham baru Bank issued 1,311,666,667 new shares with
dengan nilai nominal Rp100 (nilai penuh) per nominal value of Rp100 (full amount) per share
lembar saham dan harga pelaksanaan Rp300 and exercise price of Rp300 (full amount) per
(nilai penuh) per lembar saham. Seluruh share. All new shares issued by the Bank in this
penerbitan saham baru Bank pada PMHMETD PMHMETD VII were absorbed with total funds
VII ini terserap habis dengan total dana received amounting to Rp393,500,000,100 (full
yang diterima oleh Bank sebanyak amount).
Rp393.500.000.100 (nilai penuh).
l. Dewan Komisaris dan Direksi l. Boards of Commissioners and Directors
Susunan pengurus Bank untuk periode The composition of the Bank's Boards of
31 Desember 2025 dan 2024 adalah sebagai Commissioners and Directors as of December
berikut: 31, 2025 and 2024 are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama/ Independen Inkawan D Jusi Inkawan D Jusi President/ Independent Commissioner
Komisaris Kreisna Dewantara Gozali Kreisna Dewantara Gozali*) Commissioner
Komisaris Independen Pramoda Dei Sudarmo Pramoda Dei Sudarmo Independent Commissioner
Direksi Board of Directors
Direktur Utama Eri Budiono Eri Budiono**) President Director
Direktur Bisnis Aditya Wahyu Windarwo Aditya Wahyu Windarwo Business Director
Direktur Kepatuhan Ricko Irwanto Ricko Irwanto Compliance Director
*) Efektif sejak 4 November 2024. Effective since November 4, 2024. *)
**) Efektif sejak 9 Agustus 2024. Effective since August 9, 2024. **)
15
Page 565
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
m. Komite Audit m. Audit Committee
Susunan Komite Audit Bank pada tanggal The Bank’s Audit Committee as of December
31 Desember 2025 dan 2024 adalah sebagai 31, 2025 and 2024 is as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Komite Audit Audit Committee
Ketua Pramoda Dei Sudarmo Pramoda Dei Sudarmo Chairperson
Anggota Jusuf Sukiman***) Mahdan Ibrahim*) Member
Anggota Johny Kandano Johny Kandano**) Member
*) Efektif sejak 18 Desember 2024. Effective since December 18, 2024. *)
**) Efektif sejak 15 Januari 2024. Effective since January 15, 2024. **)
***) Efektif sejak 4 Agustus 2025. Effective since August 4, 2025. ***)
n. Kepala Divisi Audit Internal n. Head of Internal Audit Division
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, in
sesuai dengan POJK No. 1/POJK.03/2019 dan accordance with the Regulation of Financial
berdasarkan Surat Keputusan Direksi Services Authority No. 1/POJK.03/2019 and
No. SKEP/296/HR/BNC/IV/2023 tanggal 3 April based on the Board of Directors’ Decree as
2023, Direksi telah menunjuk Sdr. M. Syafril stated in Letter
Maulana M sebagai Kepala Satuan Kerja Audit No. SKEP/296/HR/BNC/IV/2023 dated April 3,
Intern. 2023, the Board of Directors has appointed
Mr. M. Syafril Maulana M as the Head of Audit
Intern Unit.
o. Sekretaris Perusahaan o. Corporate Secretary
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, In
sesuai dengan POJK No. 35/POJK.04/2014 accordance with the Regulation of Financial
dan berdasarkan Surat Keputusan Direksi Services Authority
No.SKEP/126/SET/BNC/X/2025 tanggal No. 35/POJK.04/2014 and based on the Board
4 Oktober 2025, Bank telah menunjuk of Directors’ Decree as stated in Letter
Sdr. Erick Sanjaya Perkasa sebagai No. SKEP/126/SET/BNC/X/2025 dated
Pjs. Sekretaris Perusahaan. October 4, 2025, the Bank has appointed
Mr. Erick Sanjaya Perkasa as the Act.
Corporate Secretary.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, In
sesuai dengan POJK No. 35/POJK.04/2014 accordance with the Regulation of Financial
dan berdasarkan Surat Keputusan Direksi Services Authority
No. SKEP/184/SET/DIR/BYB/VIII/2020 tanggal No. 35/POJK.04/2014 and based on the Board
4 Agustus 2020, Bank telah menunjuk of Directors’ Decree as stated in Letter
Sdri. Agnes Fibri Triliana Dewi untuk No. SKEP/184/SET/DIR/BYB/VIII/2020 dated
melaksanakan fungsi Sekretaris Perusahaan. August 4, 2020, the Bank has appointed
Ms. Agnes Fibri Triliana Dewi to carry out the
Corporate Secretary functions.
p. Total karyawan p. Number of employees
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Bank
Bank memiliki karyawan masing-masing has 933 and 1,208 employees, respectively
sebanyak 933 dan 1.208 (tidak diaudit). (unaudited).
Personel manajemen kunci adalah orang-orang Key management personnel are those people
yang mempunyai kewenangan dan tanggung who have the authority and responsibility to
jawab untuk merencanakan, memimpin dan plan, lead and control the activities of the Bank,
mengendalikan aktivitas Bank, secara langsung directly or indirectly. Key management
atau tidak langsung, termasuk Direktur, personnel are the Directors, Commissioners
Komisaris dan pejabat eksekutif dari Bank and executive employees of the Bank
sesuai dengan peraturan Peraturan Otoritas according to Financial Services Authority
Jasa Keuangan (POJK). Regulation (POJK).
16
Page 566
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
Manajemen Bank bertanggung jawab atas The Bank’s management is responsible for the
penyusunan dan penyajian wajar keuangan ini preparation and fair presentation of these financial
sesuai dengan Standar Akuntansi Keuangan di statements in accordance with Indonesian Financial
Indonesia, yang telah diselesaikan dan diotorisasi Accounting Standards, which were completed and
untuk diterbitkan oleh Direksi Bank pada tanggal authorized for issuance by the Board of Directors of
30 Maret 2026. the Bank on March 30, 2026.
2. PERUBAHAN KEBIJAKAN AKUNTANSI 2. CHANGES IN ACCOUNTING PRINCIPLES
Bank menerapkan pertama kali seluruh standar baru The Bank initially adopted all the new and/or revised
dan/atau yang direvisi yang berlaku efektif untuk standards effective for the periods beginning on or
periode yang dimulai pada atau setelah 1 Januari after January 1, 2025, including the following
2025, termasuk standar yang direvisi berikut ini yang revised standards that have affected the financial
mempengaruhi laporan keuangan: statements:
Amandemen PSAK 221: “Kekurangan Amendment of PSAK 221: “Lack of
Ketertukaran” Exchangeability”
Amandemen tersebut mengharuskan The amendments require disclosure of information
pengungkapan informasi yang memungkinkan that enables users of financial statements to
pengguna laporan keuangan memahami dampak understand the impact of a currency not being
mata uang yang tidak dapat dipertukarkan dengan exchangeable into the other currency affects, or is
mata uang lain yang memengaruhi, atau expected to affect, the entity’s financial
diperkirakan akan memengaruhi, kinerja keuangan, performance, financial position and cash flows. The
posisi keuangan, dan arus kas entitas. Amandemen amendments apply for annual reporting periods
berlaku untuk periode pelaporan tahunan yang beginning on or after January 1, 2025. Earlier
dimulai pada atau setelah 1 Januari 2025. application is permitted which an entity is required
Penerapan dini diperkenankan dimana entitas to disclose that fact.
diharuskan mengungkapkan fakta tersebut.
PSAK 117: “Kontrak Asuransi“ SFAS 117: “Insurance Contracts”
Standar akuntansi baru yang komprehensif untuk A comprehensive new accounting standard for
kontrak asuransi yang mencakup pengakuan dan insurance contracts covering recognition and
pengukuran, penyajian dan pengungkapan, pada measurement, presentation and disclosure, upon its
saat berlaku efektif PSAK 117 akan menggantikan effective date, SFAS 117 will replace SFAS 104:
PSAK 104: Kontrak Asuransi. PSAK 117 berlaku Insurance Contracts. SFAS 117 applies to all types
untuk semua jenis kontrak asuransi, jiwa, non-jiwa, of insurance contracts, life, non-life, direct insurance
asuransi langsung dan reasuransi, terlepas dari and reinsurance, regardless of the entities issuing
entitas yang menerbitkannya, serta untuk jaminan them, as well as to certain guarantees and financial
dan instrumen keuangan tertentu dengan fitur instruments with discretionary participation
partisipasi tidak mengikat, serta beberapa features, while a few scope exceptions will apply.
pengecualian ruang lingkup akan berlaku. Tujuan The overall objective of SFAS 117 is to provide an
keseluruhan dari PSAK 117 adalah untuk accounting model for insurance contracts that is
menyediakan model akuntansi untuk kontrak more useful and consistent for insurers.
asuransi yang lebih bermanfaat dan konsisten untuk
asuradur.
PSAK 117 berlaku efektif untuk periode pelaporan SFAS 117 is effective for reporting periods
yang dimulai pada atau setelah tanggal 1 Januari beginning on or after January 1, 2025, with
2025, dengan mensyaratkan angka komparatif. comparative figures required. Early application is
Penerapan dini diperkenankan bila entitas juga permitted, provided the entity also applies SFAS
menerapkan PSAK 109 dan PSAK 115 pada atau 109 and SFAS 115 on or before the date of initial
sebelum tanggal penerapan awal PSAK 117. application of SFAS 117. This standard is not
Standar ini tidak diharapkan memiliki dampak pada expected to have any impact to the financial
pelaporan keuangan Bank pada saat diadopsi untuk reporting of the Bank upon first-time adoption.
pertama kali.
17
Page 567
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. PERUBAHAN KEBIJAKAN AKUNTANSI 2. CHANGES IN ACCOUNTING PRINCIPLES
(lanjutan) (continued)
Penerapan PSAK di atas tidak berdampak material The implementation of SFAS above does not cause
terhadap pelaporan keuangan dan pengungkapan significant change to the financial reporting and
dalam laporan keuangan. disclosure in the financial statements.
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES INFORMATION
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: financial statements are as follows:
a. Pernyataan kepatuhan terhadap Standar a. Statement of compliance with Financial
Akuntansi Keuangan (SAK) Accounting Standards (FAS)
Laporan keuangan telah disusun dan disajikan The financial statements have been prepared
sesuai dengan Standar Akuntansi Keuangan di and presented in accordance with Indonesian
Indonesia yang dikeluarkan oleh Ikatan Financial Accounting Standards issued by the
Akuntan Indonesia dan Peraturan Regulator Indonesian Institute of Accountants and Capital
Pasar Modal yaitu Peraturan No. VIII.G.7 Market Regulator of Regulation No. VIII.G.7
tentang “Penyajian dan Pengungkapan related to "Presentation and Disclosure of
Laporan Keuangan Emiten atau Perusahaan Financial Statements of Listed Companies or
Publik". Public Companies".
b. Dasar penyajian laporan keuangan b. Basis of presentation of financial
statements
Laporan keuangan Bank disusun dan disajikan The Bank’s financial statements have been
berdasarkan Standar Akuntansi Keuangan di prepared and presented in accordance with
Indonesia, yang mencakup Pernyataan dan Indonesian Financial Accounting Standards,
Interpretasi yang dikeluarkan oleh Dewan including Standards and Interpretations issued
Standar Akuntansi Keuangan Ikatan Akuntan by the Financial Accounting Standards Board of
Indonesia (DSAK IAI) dan peraturan-peraturan the Indonesian Institute of Accountants (Dewan
serta pedoman penyajian dan pengungkapan Standar Akuntansi Indonesia or DSAK IAI) and
laporan keuangan yang diterbitkan oleh the regulations and guidelines on financial
Otoritas Jasa Keuangan (OJK). statement presentation and disclosures issued
by Financial Services Authority (Otoritas Jasa
Keuangan or OJK).
Laporan keuangan disusun berdasarkan Financial statements have been prepared in
konsep akrual kecuali laporan arus kas, dengan accordance with accrual concept except the
menggunakan konsep biaya historis, kecuali statements of cash flows which have been
seperti disebutkan dalam catatan atas laporan prepared with historical concept, unless stated
keuangan yang relevan. in relevant notes.
Laporan arus kas yang disajikan menggunakan The statements of cash flows which have been
metode langsung, menyajikan penerimaan dan prepared using direct method, present receipts
pengeluaran kas dan setara kas yang and disbursement of cash and cash equivalents
diklasifikasi ke dalam aktivitas operasi, classified into operating, investing and
investasi dan pendanaan. Untuk tujuan laporan financing activities. For the purpose of
arus kas, kas dan setara kas mencakup kas, statements of cash flows, cash and cash
giro pada Bank Indonesia, giro pada bank lain equivalents include cash, current accounts in
dan penempatan pada Bank Indonesia dan Bank Indonesia, current accounts in other
bank lain yang jatuh tempo dalam waktu 3 (tiga) banks and placements in Bank Indonesia and
bulan sejak tanggal perolehan, sepanjang tidak other banks that mature within 3 (three) months
digunakan sebagai jaminan atas pinjaman yang from acquisition date, and not being pledged as
diterima serta tidak dibatasi penggunaannya. collateral for borrowings nor restricted.
18
Page 568
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
b. Dasar penyajian laporan keuangan b. Basis of presentation of financial
(lanjutan) statements (continued)
Pos-pos dalam penghasilan komprehensif Items within other comprehensive income are
lainnya disajikan terpisah antara akun-akun classified separately, between accounts which
yang akan direklasifikasikan ke laba rugi dan will be reclassified to profit or loss and which will
akun-akun yang tidak akan direklasifikasikan ke not be reclassified to profit or loss.
laba rugi.
Kebijakan akuntansi yang diterapkan adalah The accounting policies adopted are
selaras bagi tahun yang dicakup oleh laporan consistently applied for the years covered by
keuangan, kecuali untuk standar akuntansi baru the financial statements, except for new and
dan revisi seperti diungkapkan pada Catatan 2. revised accounting standards as disclosed in
the Note 2.
Laporan keuangan disajikan dalam mata uang The financial statements are presented in
Rupiah (“Rp”), yang merupakan mata uang Rupiah (“Rp”), which is the functional and
fungsional dan penyajian Bank. Seluruh angka presentation currency of the Bank. Figures in
dalam laporan keuangan ini disajikan dalam these financial statements are presented in
jutaan Rupiah, kecuali dinyatakan lain. millions of Indonesian Rupiah, unless otherwise
stated.
c. Transaksi dengan pihak berelasi c. Transactions with related parties
Bank melakukan transaksi dengan pihak-pihak The Bank enters into transactions with related
berelasi. Dalam laporan keuangan ini, istilah parties. In these financial statements, the term
pihak berelasi sesuai dengan PSAK 224 (revisi related parties are defined in accordance with
2015) tentang “Pengungkapan Pihak-pihak under SFAS 224 (revised 2015) on “Related
Berelasi” (dahulu PSAK 7). Parties Disclosures” (previously SFAS 7).
Pihak berelasi adalah orang atau entitas yang Related parties are persons or entities related
terkait dengan Bank: to the Bank:
1) Orang atau anggota keluarga terdekat 1) A person or family member is closely
mempunyai relasi dengan Bank jika orang related to the Bank if the person:
tersebut:
i) memiliki pengendalian atau i) has joint control or control over the
pengendalian bersama atas Bank; Bank;
ii) memiliki pengaruh signifikan atas ii) has significant influence over the
Bank; atau Bank; or
iii) personel manajemen kunci Bank atau iii) is the key management personnel of
entitas induk Bank. the Bank or the Bank's parent.
19
Page 569
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
d. Transaksi dengan pihak berelasi (lanjutan) c. Transactions with related parties
(continued)
Pihak berelasi adalah orang atau entitas yang Related parties are persons or entities related
terkait dengan Bank: (lanjutan) to the Bank: (continued)
2) Suatu entitas berelasi dengan Bank jika 2) A related entity with the Bank if it meets one
memenuhi salah satu hal berikut: of the following:
(i) Entitas dan Bank adalah anggota dari (i) Entities and the Bank are members of
kelompok usaha yang sama. the same business group.
(ii) Suatu entitas adalah entitas asosiasi (ii) An entity is an associate or joint
atau ventura bersama dari entitas lain venture of another entity (or an
(atau entitas asosiasi atau ventura associate or joint venture entity that is
bersama yang merupakan anggota a member of a business group, of
suatu kelompok usaha, yang mana which the other entity is a member).
entitas lain tersebut adalah
anggotanya).
(iii) Kedua entitas tersebut adalah ventura (iii) Both entities are joint ventures of the
bersama dari pihak ketiga yang sama. same third party.
(iv) Suatu entitas adalah ventura bersama (iv) An entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an
adalah entitas asosiasi dari entitas associate entity of the third entity.
ketiga.
(v) Entitas tersebut adalah suatu program (v) Such an entity is a post-employment
imbalan pasca kerja untuk imbalan benefit plan for the employee benefits
kerja dari Bank atau entitas yang of the Bank or entities related to the
terkait dengan Bank. Jika Bank adalah Bank. If the Bank is the entity that
entitas yang menyelenggarakan organizes the program, then the
program tersebut, maka entitas sponsoring entity also relates to the
sponsor juga berelasi dengan Bank. Bank.
(vi) Entitas yang dikendalikan atau (vi) Entities controlled or jointly controlled
dikendalikan bersama oleh orang by persons identified in number (1).
yang diidentifikasi dalam nomor (1).
(vii) Orang yang diidentifikasi dalam butir (vii) Persons identified in point (1) (i) have
(1) (i) memiliki pengaruh signifikan significant influence over the entity or
atas entitas atau merupakan personel are the key management personnel of
manajemen kunci entitas (atau entitas the entity (or a parent of the entity).
induk dari entitas).
(viii) Entitas, atau anggota dari kelompok di (viii) An entity, or any member of a group of
mana entitas merupakan bagian dari which it is a part, that provides key
kelompok tersebut, menyediakan jasa management personnel services to the
personel manajemen kunci kepada reporting entity or its parent.
entitas pelapor atau kepada entitas
induk dari entitas pelapor.
Seluruh transaksi signifikan dengan pihak All significant transactions with related parties
berelasi diungkapkan dalam laporan keuangan are disclosed in the financial statements.
(Catatan 36). (Note 36).
20
Page 570
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
d. Pelaporan segmen d. Segment reporting
Bank melaporkan informasi segmen yang The Bank discloses segment information that
memungkinkan pengguna laporan keuangan will enable users of financial statements to
untuk mengevaluasi sifat dan dampak evaluate the nature and financial effects of the
keuangan dari aktivitas bisnis yang melibatkan business activities in which the Bank engages
Bank dan lingkungan ekonomi dimana Bank with and the economic environment in which
beroperasi. the Bank operates.
Sebuah segmen operasi adalah sebuah An operating segment is a component of an
komponen dari entitas yang: entity:
- terlibat dalam aktivitas bisnis yang - that engages in business activities in
mana memperoleh pendapatan dan which it may earn revenue and incur
menimbulkan beban (termasuk expenses (including revenues and
pendapatan dan beban terkait dengan expenses relating to the transaction with
transaksi dengan komponen lain dari bank other components of the same bank);
yang sama);
- hasil operasinya dikaji ulang secara reguler - whose operating results are reviewed
oleh pengambil keputusan operasional regularly by the entity’s chief operating
untuk membuat keputusan tentang sumber decision maker to make decision about
daya yang dialokasikan pada segmen resources to be allocated to the segments
tersebut dan menilai kinerjanya; dan and assess its performance; and
- tersedia informasi keuangan yang dapat - for which discrete financial information is
dipisahkan. available.
Bank melakukan segmentasi pelaporan Segment reporting made by the Bank is based
berdasarkan informasi keuangan yang on the financial information used by operating
digunakan oleh pengambil keputusan decision makers in evaluating operating
operasional dalam mengevaluasi kinerja segment performance and determining the
segmen dan menentukan alokasi sumber daya allocation of its resources. Segmentation is also
yang dimilikinya. Segmentasi juga dilakukan based on the activity of each operating activities
berdasarkan aktivitas dari setiap kegiatan in the Bank. Segment reporting has been
operasi Bank. Pelaporan segmen telah disclosed in Note 37.
diungkapkan pada Catatan 37.
21
Page 571
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan e. 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:
a. aset keuangan yang diukur pada nilai a. financial assets measured at fair value
wajar melalui laba rugi; through profit or loss;
b. aset keuangan yang diukur pada b. financial assets measured at fair value
nilai wajar melalui penghasilan through other comprehensive income;
komprehensif lain;
c. aset keuangan yang diukur pada biaya c. financial assets measured at
perolehan diamortisasi. amortised cost.
Aset keuangan diklasifikasikan menjadi Financial assets are classified into these
kategori tersebut di atas berdasarkan categories based on the business model
model bisnis dimana aset keuangan within which they are held and their
tersebut dimiliki dan karakteristik arus contractual cash flow characteristics. The
kas kontraktualnya. Model bisnis business model reflects how groups of
merefleksikan bagaimana kelompok aset financial assets are managed to achieve
keuangan dikelola untuk mencapai tujuan particular business objective.
bisnis tertentu.
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika memenuhi amortised cost if they meet the following
kondisi sebagai berikut: conditions:
a. aset keuangan dikelola dalam model a. financial assets are managed in
bisnis yang bertujuan untuk memiliki a business model that aims to have
aset keuangan dalam rangka financial assets in order to obtain
mendapatkan arus kas kontraktual; contractual cash flows; and
dan
b. persyaratan kontraktual dari aset b. the contractual terms of the financial
keuangan tersebut memberikan hak asset provide rights on a certain date
pada tanggal tertentu atas arus for cash flows obtained solely from
kas 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 value
melalui penghasilan komprehensif lain jika through other comprehensive income if
memenuhi kondisi sebagai berikut: they meet the following conditions:
a. aset keuangan dikelola dalam a. financial assets are managed in
model bisnis yang bertujuan untuk a business model that aims to collect
mendapatkan arus kas kontraktual contractual cash flows and selling the
dan menjual aset keuangan; dan financial assets; and
b. persyaratan kontraktual dari aset b. the contractual requirements of the
keuangan tersebut memenuhi kriteria financial assets meet the SPPI criteria.
SPPI.
22
Page 572
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
1. Klasifikasi (lanjutan) 1. Classification (continued)
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.
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 amortised cost or
diukur pada biaya perolehan diamortisasi fair value through other comprehensive
atau nilai wajar melalui penghasilan income, are classified as measured at fair
komprehensif lain, diklasifikasikan sebagai value through profit or loss.
diukur pada nilai wajar melalui laba rugi.
Saat pengakuan awal Bank dapat At initial recognition, the Bank can make an
membuat penetapan yang tidak dapat irrevocable determination to measure
dibatalkan untuk mengukur aset yang assets that meet the requirements to be
memenuhi persyaratan untuk diukur pada measured at amortised cost or fair value
biaya perolehan diamortisasi atau nilai through other comprehensive income or at
wajar melalui penghasilan komprehensif fair value through profit or loss, if the
lain atau pada nilai wajar melalui laba rugi, determination eliminates or significantly
apabila penetapan tersebut mengeliminasi reduces the measurement or recognition
atau secara signifikan mengurangi inconsistencies (sometimes referred to as
inkonsistensi pengukuran atau pengakuan "accounting mismatch").
(kadang disebut sebagai “accounting
mismatch”).
Penilaian bisnis model Evaluation of business model
Model bisnis ditentukan pada level yang The business model is determined at
mencerminkan bagaimana kelompok aset a level that reflects how groups of financial
keuangan dikelola bersama-sama untuk assets are managed together to achieve
mencapai tujuan bisnis tertentu. certain business objectives.
Penilaian model bisnis dilakukan dengan The evaluation of the business model is
mempertimbangkan, tetapi tidak terbatas carried out by considering, but not limited
pada, hal-hal berikut: to, the following:
a. Bagaimana kinerja dari model bisnis a. How the performance of the business
dan aset keuangan yang dimiliki dalam model and financial assets held in
model bisnis dievaluasi dan dilaporkan the business model are evaluated
kepada personel manajemen kunci and reported to the Bank's key
Bank; management personnel;
23
Page 573
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
1. Klasifikasi (lanjutan) 1. Classification (continued)
Penilaian bisnis model (lanjutan) Evaluation of business model
(continued)
Penilaian model bisnis dilakukan dengan The evaluation of the business model is
mempertimbangkan, tetapi tidak terbatas carried out by considering, but not limited
pada, hal-hal berikut: (lanjutan) to, the following: (continued)
b. Apakah risiko yang mempengaruhi b. What risks affect the performance of
kinerja dari model bisnis (termasuk the business model (including
aset keuangan yang dimiliki dalam financial assets held in the business
model bisnis) dan khususnya model) and specifically how the
bagaimana cara aset keuangan financial assets are managed; and
tersebut dikelola; dan
c. Bagaimana penilaian kinerja c. How to evaluate the performance
pengelola aset keuangan (sebagai of managers of financial assets
contoh, apakah penilaian kinerja (for example, whether performance
berdasarkan nilai wajar dari aset yang appraisals are based on the fair value
dikelola atau arus kas kontraktual of the assets being managed or the
yang diperoleh). contractual cash flows obtained).
Aset keuangan yang dimiliki untuk Financial assets held for trading or
diperdagangkan atau dikelola dan managed and which performance
penilaian kinerjanya berdasarkan nilai appraisals based on fair value are
wajar diukur pada nilai wajar melalui laba measured at fair value through profit or
rugi. loss.
Derivatif juga dikategorikan dalam Derivatives are also categorized under this
kelompok ini, kecuali derivatif yang classification unless they are designated
ditetapkan sebagai instrumen lindung nilai as effective hedging instruments.
efektif.
Penilaian mengenai arus kas kontraktual Evaluation of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from payment of principal
pokok dan bunga (“SPPI”) and interest (“SPPI”)
Untuk tujuan penilaian ini, pokok For the purpose of this evaluation, 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 untuk defined as compensation for the time value
nilai waktu atas uang dan risiko kredit of money and credit risk in relation to the
terkait jumlah pokok terutang pada periode principal amount owed over a certain
waktu tertentu dan juga risiko lainnya dan period of time and also other risk and
biaya peminjaman standar, dan juga standard borrowing costs, as well as profit
margin laba. margins.
24
Page 574
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
1. Klasifikasi (lanjutan) 1. Classification (continued)
Penilaian bisnis model (lanjutan) Evaluation of business model
(continued)
Penilaian mengenai arus kas kontraktual Evaluation of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from payment of principal
pokok dan bunga (“SPPI”) (lanjutan) and interest (“SPPI”) (continued)
Penilaian mengenai arus kas kontraktual An assessment of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from principal and interest
pokok dan bunga dilakukan dengan payments is made by considering
mempertimbangkan persyaratan contractual terms, including whether
kontraktual, termasuk apakah aset financial assets contain contractual terms
keuangan mengandung persyaratan that can change the timing or amount of
kontraktual yang dapat mengubah waktu contractual cash flows. In assessing, the
atau jumlah arus kas kontraktual. Dalam Bank considers:
melakukan penilaian, Bank
mempertimbangkan:
a. Peristiwa kontinjensi yang akan a. Contingency events that will change
mengubah waktu atau jumlah arus kas the timing or amount of contractual
kontraktual; cash flow;
b. Fitur leverage; b. Leverage feature;
c. Persyaratan pembayaran dimuka dan c. Terms of advance payment and
perpanjangan kontraktual; contractual extension;
d. Persyaratan mengenai klaim yang d. Requirements regarding limited claims
terbatas atas arus kas yang berasal for cash flows from specific assets;
dari aset spesifik; dan and
e. Fitur yang dapat mengubah nilai waktu e. Features that can change the time
dari elemen uang. value of the money element.
Bank mengklasifikasikan liabilitas The Bank classified its financial liabilities in
keuangan dalam kategori liabilitas the category of financial liabilities
keuangan yang diukur dengan biaya measured at amortized cost. The Bank
perolehan diamortisasi. Bank tidak memiliki does not have financial liabilities at fair
liabilitas keuangan yang diukur pada nilai value through profit or loss.
wajar melalui laba rugi.
25
Page 575
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
1. Klasifikasi (lanjutan) 1. Classification (continued)
Dibawah ini merupakan klasifikasi Set out below is the classification of the
instrumen keuangan yang dimiliki Bank: Bank's financial instruments:
Kategori yang didefinisikan
Instrumen keuangan/ oleh PSAK 109 (dahulu PSAK 71)/ Golongan/ Subgolongan/
Financial instrumenst Category as defined by Class Subclasses
SFAS 109 (previously SFAS 71)
Kas/Cash
Giro pada Bank Indonesia dan giro pada bank lain/
Current accounts with Bank Indonesia and current accounts with other banks
Penempatan pada Bank Indonesia dan bank lain/
Placements with Bank Indonesia and other banks
Efek-efek/Marketable securities
Kredit yang diberikan/Loans
Efek-efek yang dibeli dengan janji dijual kembali/
Securities purchased under agreements to resell
Tagihan terkait pembayaran
kredit channeling dan
direct/Receivables related to
channeling and direct loans
repayment
Aset keuangan/ Biaya perolehan diamortisasi/ Tagihan gerbang pembayaran/
Financial assets Amortised cost Receivables from payment
gateway
Tagihan ATM Bersama, Alto dan
Aset lain-lain/Other assets Prima/
Receivables from ATM Bersama,
Alto and Prima
Piutang asuransi/
Insurance receivables
Piutang bunga/
Interest receivables
Setoran jaminan/
Guarantee deposit
Tagihan lain/
Other receivables
Nilai wajar melalui penghasilan
Aset keuangan/
komprehensif lain/ Fair value through Efek-efek/Marketable securities
Financial assets
other comprehensive income
Liabilitas segera/Liabilities due immediately
Simpanan nasabah dan simpanan dari bank lain/
Deposits from customers and deposits from other banks
Liabilitas sewa/Lease liabilities
Beban yang masih harus
dibayar/
Accrued expenses
Cadangan biaya
umum/General accrued
expense
Liabilitas keuangan/ Biaya perolehan diamortisasi/ Pendapatan diterima
Financial liabilities Amortised cost dimuka/Advances payable
Angsuran kredit diterima
Liabilitas lain-lain/Other liabilities dimuka/Loan installments
received in advance
Biaya layanan dan komisi yang
masih harus dibayar/Accrued
services and commissions fee
Biaya asuransi kredit yang
masih harus dibayar/Accrued
loan insurance expenses
Lainnya/Others
Komitmen dan Piutang bunga atas kredit bermasalah/Interest receivables on non performing
kontinjensi instrumen Komitmen dan kontinjensi instrumen loans
keuangan/Commitment keuangan/Commitment and
and contingency contingency financial instruments Fasilitas kredit yang diberikan yang belum digunakan/
financial instruments Unused loan facilities
26
Page 576
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
2. Pengakuan awal 2. Initial recognition
Bank pada awalnya mengakui transaksi The Bank initially recognises financial
keuangan pada tanggal dimana Bank instrument transactions on the date at
menjadi suatu pihak dalam perjanjian which the Bank becomes a party to the
kontraktual instrumen tersebut. Pembelian contractual agreement of the instrument.
dan penjualan aset keuangan yang lazim Regular purchases and sales of financial
(regular) diakui pada tanggal perdagangan. assets are recognised on the trade date.
Pada saat pengakuan awal, aset keuangan At initial recognition, a financial asset or
atau liabilitas keuangan diukur pada nilai financial liability is initially measured at fair
wajar ditambah (untuk item yang tidak value plus (for an item not subsequently
diukur pada nilai wajar melalui laba rugi measured at fair value through profit or
setelah pengakuan awal) biaya transaksi loss) transaction costs that are directly
yang dapat diatribusikan secara langsung attributable to financial assets acquisition
atas perolehan aset keuangan atau or financial liabilities issuance. The
penerbitan liabilitas keuangan. Pengukuran subsequent measurement of financial
aset keuangan dan liabilitas keuangan assets and financial liabilities depends on
setelah pengakuan awal tergantung pada their classification.
klasifikasi aset keuangan dan liabilitas
keuangan tersebut.
Biaya transaksi hanya meliputi biaya-biaya Transaction costs only include those
yang dapat diatribusikan secara langsung costs that are directly attributable to the
untuk perolehan suatu aset keuangan atau acquisition of a financial asset or issuance
penerbitan suatu liabilitas keuangan dan of a financial liability and are incremental
merupakan biaya tambahan yang tidak costs that would not have been incurred if
akan terjadi apabila instrumen keuangan the financial instruments had not been
tersebut tidak diperoleh atau diterbitkan. acquired or issued.
Aset keuangan yang diukur pada nilai wajar Financial assets measured at fair value
melalui laporan laba rugi pada awalnya through profit or loss are initially recognised
dicatat sebesar nilai wajar dan biaya at fair value, and transaction costs are
transaksinya dibebankan pada laporan expensed in the profit or loss. Financial
laba rugi. Aset keuangan yang diukur assets measured at fair value through
pada nilai wajar melalui penghasilan other comprehensive and financial assets
komprehensif lain dan aset keuangan yang measured at fair value through profit or loss
diukur pada nilai wajar melalui laporan laba are subsequently measured at fair value.
rugi selanjutnya dicatat sebagai nilai Financial assets classified as amortised
wajar. Aset keuangan yang diklasifikasikan cost are measured at amortised cost using
sebagai biaya perolehan diamortisasi the effective interest rate method.
dicatat sebesar biaya perolehan
diamortisasi dengan menggunakan metode
suku bunga efektif.
27
Page 577
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
2. Pengakuan awal (lanjutan) 2. Initial recognition (continued)
Liabilitas keuangan yang diukur dengan Financial liabilities measured at amortized
biaya perolehan diamortisasi cost
Pada saat pengakuan awal, liabilitas Financial liabilities measured at amortized
keuangan yang diukur dengan biaya cost are initially recognized at fair value
perolehan diamortisasi diukur pada nilai minus transactions cost (if any).
wajar dikurangi biaya transaksi (jika ada).
Setelah pengakuan awal, Bank mengukur After initial recognition, the Bank measures
seluruh liabilitas keuangan yang diukur all financial liabilities measured at
dengan biaya perolehan diamortisasi amortized cost using effective interest
dengan menggunakan metode suku bunga rates method. Effective interest rate
efektif. Amortisasi suku bunga efektif diakui amortization is recognized as “interest
sebagai “beban bunga”. expenses”.
3. Penghentian pengakuan 3. Derecognition
Aset dan liabilitas keuangan dihentikan Financial assets and liabilities are
pengakuannya ketika hak kontraktual atas derecognized when the contractual rights
arus kas yang berasal dari aset keuangan to receive cash flows from the financial
tersebut berakhir. assets have expired.
a. Aset keuangan dihentikan a. Financial assets are derecognised
pengakuannya ketika: when:
(1) Hak kontraktual atas arus kas (1) The contractual rights to receive
yang berasal dari aset keuangan cash flows from the financial
tersebut berakhir; atau assets have expired; or
(2) Bank telah mentransfer haknya (2) The Bank has transferred its
untuk menerima arus kas yang rights to receive cash flows from
berasal dari aset tersebut atau the asset or has assumed an
menanggung liabilitas untuk obligation to pay the received
membayarkan arus kas yang cash flows in full without material
diterima tersebut secara penuh delay to a third party under
tanpa penundaan berarti kepada a ‘pass-through’ arrangement;
pihak ketiga dibawah and either (a) the Bank has
kesepakatan pelepasan, dan transferred substantially all the
antara (a) Bank telah mentransfer risks and rewards of the asset,
secara substansial seluruh risiko or (b) the Bank has neither
dan manfaat atas aset, atau (b) transferred nor retained
Bank tidak mentransfer maupun substantially all the risks and
tidak memiliki secara substansial rewards of the asset, but has
seluruh risiko dan manfaat atas transferred control of the asset.
aset, tetapi telah mentransfer
kendali atas aset.
28
Page 578
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
3. Penghentian pengakuan (lanjutan) 3. Derecognition (continued)
Aset dan liabilitas keuangan dihentikan Financial assets and liabilities are
pengakuannya ketika hak kontraktual atas derecognized when the contractual rights
arus kas yang berasal dari aset keuangan to receive cash flows from the financial
tersebut berakhir. (lanjutan) assets have expired. (continued)
a. Aset keuangan dihentikan a. Financial assets are derecognised
pengakuannya ketika: (lanjutan) when: (continued)
Ketika Bank telah mentransfer When the Bank has transferred
hak untuk menerima arus kas its rights to receive cash flows
dari aset atau telah memasuki from an asset or has entered into
kesepakatan pelepasan dan a passthrough arrangement
tidak mentransfer serta tidak and has neither transferred nor
mempertahankan secara retained substantially all the risks
substansial seluruh risiko dan and rewards of the asset nor
manfaat atas aset atau tidak transferred control of the asset,
mentransfer kendali atas aset, the asset is recognised to the
aset diakui sebesar keterlibatan extent of the Bank’s continuing
Bank yang berkelanjutan atas involvement in the asset.
aset tersebut.
Kredit yang diberikan Loans are written-off when there
dihapusbukukan ketika tidak is no realistic prospect of
terdapat prospek yang realistis collection in the near future or the
mengenai pengembalian normal relationship between the
pinjaman atau hubungan normal Bank and the borrowers has
antara Bank dan debitur telah ceased to exist. When a loan is
berakhir. Pinjaman yang tidak deemed uncollectible, it is
dapat dilunasi tersebut written-off against the related
dihapusbukukan dengan allowance for impairment losses.
mendebit penyisihan kerugian
penurunan nilai.
Penerimaan kembali atas aset Subsequent recoveries from
keuangan yang telah financial assets which were
dihapusbukukan dicatat sebagai written-off are recorded as other
pendapatan operasional lainnya operating income in the
pada laporan laba rugi dan statements of profit or loss and
penghasilan komprehensif lain. other comprehensive income.
29
Page 579
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
3. Penghentian pengakuan (lanjutan) 3. Derecognition (continued)
Aset dan liabilitas keuangan dihentikan Financial assets and liabilities are
pengakuannya ketika hak kontraktual atas derecognized when the contractual rights
arus kas yang berasal dari aset keuangan to receive cash flows from the financial
tersebut berakhir. (lanjutan) assets have expired. (continued)
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognised
pengakuannya jika liabilitas yang when the obligation under the liability
ditetapkan dalam kontrak dilepaskan, is discharged, cancelled, or has
dibatalkan, atau kadaluarsa. expired.
Jika suatu liabilitas keuangan yang Where an existing financial liability is
ada digantikan dengan yang lain oleh replaced by another from the same
pemberi pinjaman yang sama pada lender on substantially different terms,
keadaan yang secara substansial or the terms of an existing liability are
berbeda, atau berdasarkan suatu substantially modified, such an
liabilitas yang ada yang secara exchange or modification is treated as
substansial telah diubah, maka derecognition of the original liability
pertukaran atau modifikasi tersebut and the recognition of a new liability,
diperlakukan sebagai penghentian and the difference in the respective
pengakuan liabilitas awal dan carrying amounts is recognised in the
pengakuan liabilitas baru, dan profit or loss and other comprehensive
perbedaan nilai tercatat masing- income.
masing diakui dalam laporan laba rugi
dan penghasilan komprehensif lain.
4. Pengakuan pendapatan dan beban 4. Income and expense recognition
a. Pendapatan dan beban bunga, untuk a. For fair value through other
aset nilai wajar melalui penghasilan comprehensive income securities and
komprehensif lain serta aset keuangan financial assets and liabilities held at
dan liabilitas keuangan yang dicatat amortised cost, interest income and
berdasarkan biaya perolehan interest expense is recognized in the
diamortisasi, diakui pada laporan laba statements of profit or loss and other
rugi dan penghasilan komprehensif comprehensive income using the
lain dengan menggunakan suku bunga effective interest rate method.
efektif.
Jumlah tercatat bruto aset keuangan The gross carrying amount of
adalah biaya perolehan diamortisasi a financial asset is the amortised cost
aset keuangan sebelum disesuaikan of a financial asset before adjusting for
dengan cadangan penurunan nilai. allowance for impairment.
30
Page 580
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
4. Pengakuan pendapatan dan beban 4. Income and expense recognition
(lanjutan) (continued)
Dalam menghitung pendapatan dan In calculating interest income and
beban bunga, tingkat bunga efektif expenses, the effective interest rate is
diterapkan pada jumlah tercatat bruto applied to the gross carrying amount
aset (ketika aset tersebut bukan aset of an asset (when the asset is not
keuangan memburuk) atau terhadap a deteriorated financial asset) or to the
biaya perolehan diamortisasi dari amortised cost of a liability.
liabilitas.
b. Untuk aset keuangan yang memburuk b. For financial assets that deteriorated
setelah pengakuan awal, pendapatan after initial recognition, interest income
bunga dihitung dengan menerapkan is calculated by applying an effective
tingkat bunga efektif terhadap biaya interest rate to the amortised cost of
perolehan diamortisasi dari aset the financial assets. If the asset no
keuangan tersebut. Jika aset tersebut longer deteriorates, the calculation of
tidak lagi memburuk, maka interest income will be calculated by
perhitungan pendapatan bunga akan applying an effective interest rate to
dihitung dengan menerapkan tingkat the gross carrying amount of the
bunga efektif terhadap nilai tercatat financial asset.
bruto dari aset keuangan tersebut.
c. Keuntungan dan kerugian yang timbul c. Gains and losses arising from changes
dari perubahan nilai wajar atas aset in the fair value of fair value through
keuangan dalam kelompok nilai wajar other comprehensive income financial
melalui penghasilan komprehensif lain assets are recognised directly in other
diakui secara langsung dalam laporan comprehensive income (as part of
laba rugi komprehensif (merupakan equity), until the financial asset is
bagian dari ekuitas) sampai aset derecognised or impaired, except gain
keuangan tersebut dihentikan or loss arising from changes in
pengakuannya atau adanya exchanges rate for debt instrument.
penurunan nilai, kecuali keuntungan
atau kerugian akibat perubahan nilai
tukar untuk instrumen utang.
Pada saat aset keuangan dihentikan When a financial asset is
pengakuannya atau dilakukan derecognised or impaired, the
penurunan nilai, keuntungan atau cumulative gains or losses previously
kerugian kumulatif yang sebelumnya recognised in equity are recognised in
diakui dalam ekuitas harus diakui pada profit or loss and other comprehensive
laporan laba rugi dan penghasilan income.
komprehensif lain.
5. Reklasifikasi instrumen keuangan 5. Reclassification of 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.
31
Page 581
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
5. Reklasifikasi instrumen keuangan 5. Reclassification of financial instruments
(lanjutan) (continued)
Perubahan model bisnis sifatnya harus The characteristic of business model
berdampak secara signifikan terhadap changes must significantly impact to the
kegiatan operasional Bank seperti Bank’s operational activities such as
memperoleh, melepaskan, atau collecting, disposing or terminating
mengakhiri suatu lini bisnis. Selain itu, a business line. In addition, the Bank has
Bank perlu membuktikan adanya to prove the changes to external parties.
perubahan tersebut kepada pihak
eksternal.
Bank tidak diperkenankan untuk The Bank is not permitted to reclassify
mereklasifikasi liabilitas keuangan. financial liabilities.
Bank akan mereklasifikasi seluruh aset The Bank will reclassify all financial assets
keuangan yang terkena dampak dari impacted by business model changes.
perubahan model bisnis. Perubahan tujuan Changes of the objective of the Bank’s
model bisnis Bank harus berdampak business model must be impacted before
sebelum tanggal reklasifikasi. reclassification date.
Yang bukan merupakan perubahan model The following lists are not changes in
bisnis adalah: business model:
a. perubahan intensi berkaitan dengan a. changes in intention in relation with
aset keuangan tertentu (bahkan dalam certain financial asset (even in
situasi perubahan signifikan dalam situations of significant changes in
kondisi pasar). market conditions).
b. hilangnya sementara pasar tertentu b. temporary loss of certain markets for
untuk aset keuangan. financial assets.
c. pengalihan aset keuangan antara c. transfer of financial asset between
bagian dari Bank dengan model bisnis intra-Bank transfer of financial asset
berbeda. with different business model.
6. Saling hapus 6. Offsetting
Aset dan liabilitas keuangan dapat saling Financial assets and liabilities are offset
hapus dan nilai bersihnya disajikan dalam and the net amount is presented in the
laporan posisi keuangan jika, dan hanya statements of financial position when, and
jika, Bank memiliki hak yang berkekuatan only when, the Bank has a legal right to
hukum untuk melakukan saling hapus off-set the amounts and intends either
atas jumlah yang telah diakui tersebut to settle on a net basis or to realize
dan berniat untuk menyelesaikan secara the asset and settle the liability
neto atau untuk merealisasikan aset simultaneously.
dan menyelesaikan liabilitasnya secara
bersamaan.
32
Page 582
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
6. Saling hapus (lanjutan) 6. Offsetting (continued)
Hak saling hapus tidak kontinjen atas The legally enforceable right must not be
peristiwa di masa depan dan dapat contingent on future events and must be
dipaksakan secara hukum dalam situasi enforceable in the normal course of
bisnis yang normal dan dalam peristiwa business and in the event of default
gagal bayar, atau peristiwa kepailitan atau insolvency or bankruptcy of the Bank or the
kebangkrutan Bank atau pihak lawan. counterparty.
Pendapatan dan beban disajikan dalam Income and expenses are presented on
jumlah bersih hanya jika diperkenankan a net basis only when permitted by the
oleh standar akuntansi. accounting standards.
7. Pengukuran biaya perolehan 7. Amortised cost measurement
diamortisasi
Biaya perolehan diamortisasi dari aset The amortised cost of a financial asset or
keuangan atau liabilitas keuangan adalah liability is the amount at which the financial
jumlah aset keuangan atau liabilitas asset or liability is measured at initial
keuangan yang diukur pada saat recognition minus principal repayments,
pengakuan awal dikurangi pembayaran plus or minus the cumulative amortisation
pokok, ditambah atau dikurangi dengan using the effective interest method of any
amortisasi kumulatif menggunakan metode difference between the initial amount and
suku bunga efektif yang dihitung dari the maturity amount, and for financial
selisih antara nilai awal dan nilai jatuh assets, adjusted for any allowance for
temponya, dan untuk aset keuangan, impairment losses.
disesuaikan dengan cadangan kerugian
penurunan nilai.
8. Pengukuran nilai wajar 8. Fair value measurement
Nilai wajar adalah harga yang akan Fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to transfer
harga yang akan dibayar untuk a liability in an orderly transaction between
mengalihkan suatu liabilitas dalam market participants at the measurement
transaksi teratur diantara pelaku pasar date in the principal market or, in its
pada tanggal pengukuran di pasar utama absence, the most advantageous market
atau, jika tidak terdapat pasar utama, to which the Bank has access at that date.
di pasar yang paling menguntungkan The fair value of a liability reflects its non-
di mana Bank memiliki akses pada performance risk.
tanggal tersebut. Nilai wajar liabilitas
mencerminkan risiko wanprestasinya.
33
Page 583
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
8. Pengukuran nilai wajar (lanjutan) 8. Fair value measurement (continued)
Jika tersedia, Bank mengukur nilai wajar When available, the Bank measures the
dari suatu instrumen dengan menggunakan fair value of an instrument using quoted
harga kuotasi di pasar aktif untuk instrumen prices in an active market for that
terkait. Suatu pasar dianggap aktif bila instrument. A market is regarded as active
harga yang dikuotasikan tersedia sewaktu- if quoted prices are readily and regularly
waktu dari bursa, pedagang efek (dealer), available from an exchange, dealer, broker,
perantara efek (broker), kelompok industri, industry group, pricing service or regulatory
badan pengawas (pricing service or agency and those prices represent
regulatory agency), dan merupakan actual and regularly occurring market
transaksi pasar aktual dan teratur terjadi transactions on an arm’s length basis.
yang dilakukan secara wajar.
Jika pasar untuk instrumen keuangan tidak If a market for a financial instrument is not
aktif, Bank menetapkan nilai wajar dengan active, the Bank establishes fair value using
menggunakan teknik penilaian. a valuation technique.
Teknik penilaian mencakup penggunaan Valuation techniques include using recent
transaksi pasar terkini yang dilakukan arm’s length transactions between
secara wajar oleh pihak-pihak yang knowledgeable, willing parties and if
memahami, berkeinginan, dan jika available, reference to the current fair
tersedia, referensi atas nilai wajar terkini value of other instruments that are
dari instrumen lain yang secara substansial substantially the same, discounted cash
sama, penggunaan analisa arus kas yang flows analysis, and option pricing models.
didiskonto, dan penggunaan model The chosen valuation technique
penetapan harga opsi (option pricing maximizes the use of relevant observable
model). Teknik penilaian yang dipilih inputs and minimizes the use of
memaksimalkan penggunaan input yang unobservable inputs, incorporates all
dapat diobservasi yang relevan dan factors that market participants would
meminimalkan penggunaan input yang consider in setting a price, and is
tidak dapat diobservasi, memasukkan consistent with accepted economic
semua faktor yang akan dipertimbangkan methodologies for pricing financial
oleh para pelaku pasar dalam menetapkan instruments.
suatu harga dan konsisten dengan
metodologi ekonomi yang diterima dalam
penetapan harga instrumen keuangan.
Input yang digunakan dalam teknik Inputs to valuation techniques reasonably
penilaian secara memadai mencerminkan represent market expectations and
ekspektasi pasar dan ukuran atas faktor measures of the risk-return factors inherent
risiko dan pengembalian (risk-return) yang in the financial instrument. The Bank
melekat pada instrumen keuangan. Bank calibrates valuation techniques and tests
mengkalibrasi teknik penilaian dan menguji them for validity using prices from
validitasnya dengan menggunakan harga- observable current market transactions in
harga dari transaksi pasar terkini yang the same instrument or based on other
dapat diobservasi untuk instrumen yang available observable market data.
sama atau atas dasar data pasar lainnya
yang tersedia yang dapat diobservasi.
34
Page 584
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
8. Pengukuran nilai wajar (lanjutan) 8. Fair value measurement (continued)
Bukti terbaik atas nilai wajar instrumen The best evidence of the fair value of
keuangan pada saat pengakuan awal a financial instrument at initial recognition
adalah harga transaksi, yaitu nilai wajar is normally the transaction price, i.e., the
dari pembayaran yang diberikan atau fair value of the consideration given or
diterima. Jika Bank menetapkan bahwa received. If the Bank determines that the
nilai wajar pada pengakuan awal berbeda fair value at initial recognition differs from
dengan harga transaksi dan nilai wajar the transaction price and the fair value is
tidak dapat dibuktikan dengan harga evidenced neither by a quoted price in an
kuotasian di pasar aktif untuk aset atau active market for an identical asset or
liabilitas yang identik atau berdasarkan liability nor based on a valuation technique
teknik penilaian yang hanya menggunakan that uses only data from observable
data dari pasar yang dapat diobservasi, markets, then the financial instrument is
maka nilai wajar instrumen keuangan pada initially measured at fair value, adjusted to
saat pengakuan awal disesuaikan untuk defer the difference between the fair value
menangguhkan perbedaan antara nilai at initial recognition and the transaction
wajar pada saat pengakuan awal dan price.
harga transaksi.
Setelah pengakuan awal, perbedaan Subsequently, that difference is
tersebut diakui dalam laba rugi recognised in profit or loss on an
berdasarkan umur dari instrumen tersebut appropriate basis over the life of the
namun tidak lebih lambat dari saat instrument but no later than when the
penilaian tersebut didukung sepenuhnya valuation is wholly supported by
oleh data pasar yang dapat diobservasi observable market data or the transaction
atau saat transaksi ditutup. is closed out.
Jika aset atau liabilitas yang diukur If an asset or a liability measured at fair
pada nilai wajar memiliki harga penawaran value has a bid price and an ask price,
dan harga permintaan, maka Bank then the Bank measures assets and long
mengukur aset dan posisi long positions at a bid price and liabilities and
berdasarkan harga penawaran dan short positions at an ask price.
mengukur liabilitas dan posisi short
berdasarkan harga permintaan.
Nilai wajar mencerminkan risiko kredit atas Fair values reflect the credit risk of the
instrumen keuangan dan termasuk instrument and include adjustments to take
penyesuaian yang dilakukan untuk into account the credit risk of the Bank and
memasukkan risiko kredit Bank dan pihak counterparty where appropriate.
lawan, mana yang lebih sesuai.
35
Page 585
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
8. Pengukuran nilai wajar (lanjutan) 8. Fair value measurement (continued)
Bank mengklasifikasikan pengukuran nilai The Bank classifies fair value
wajar dengan menggunakan hirarki nilai measurements using a fair value hierarchy
wajar yang mencerminkan signifikansi that reflects the significance of the inputs
input yang digunakan dalam melakukan used in making the measurements. The fair
pengukuran. Hirarki nilai wajar memiliki value hierarchy shall have the following
tingkat sebagai berikut: levels:
a. Tingkat 1: Harga kuotasian (tanpa a. Level 1: Quoted prices (unadjusted) in
penyesuaian) di pasar aktif untuk aset active markets for identical assets or
atau liabilitas yang identik; liabilities;
b. Tingkat 2: Input selain harga kuotasian b. Level 2: Inputs other than quoted
yang termasuk dalam level 1 yang prices included within Level 1 that are
dapat diobservasi untuk aset dan observable for the assets or liabilities,
liabilitas, baik secara langsung either directly (that is, as prices) or
(misalnya harga) maupun tidak indirectly (that is, derived from prices);
langsung (misalnya derivasi harga); and
dan
c. Tingkat 3: Input untuk aset atau c. Level 3: Inputs for the assets or
liabilitas yang bukan berdasarkan data liabilities that are not based on
pasar yang dapat diobservasi (input observable market data (unobservable
yang tidak dapat diobservasi). inputs).
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan financial assets
Bank menilai dengan dasar perkiraan masa The Bank assesses on a forward-looking
yang akan datang kerugian kredit basis the expected credit loss (“ECL”)
ekspektasian (Expected Credit Loss/"ECL”) associated with its financial asset instruments
terkait dengan instrumen aset keuangan carried at amortised cost and fair value
yang dicatat pada biaya perolehan through other comprehensive income. The
diamortisasi dan nilai wajar melalui impairment methodology applied depends on
penghasilan komprehensif lain. Metodologi whether there has been a significant increase
penurunan nilai yang ditampilkan tergantung in credit risk to financial assets measured at
kepada apakah tidak terjadi peningkatan amortised cost and at fair value through other
risiko kredit yang signifikan untuk aset comprehensive income (FVOCI). If at the
keuangan yang diukur pada biaya perolehan reporting date, credit risk on financial asset
diamortisasi dan diukur pada nilai wajar has not increased significantly since initial
melalui penghasilan komprehensif lain recognition, the Bank shall measure the
(FVOCI). Jika pada tanggal pelaporan, risiko allowance for losses for that financial asset at
kredit atas aset keuangan tidak meningkat the amount of 12 (twelve) months expected
secara signifikan sejak pengakuan awal, losses. If the credit risk on that financial asset
maka Bank akan mengukur penyisihan has increased significantly since initial
kerugian untuk aset keuangan tersebut recognition, the Bank shall measure the
sejumlah ECL 12 bulan. Jika risiko kredit atas allowance for losses at the amount of
aset keuangan telah meningkat secara expected credit losses over its lifetime.
signifikan dari pengakuan awal, maka Bank
akan menyajikan penyisihan kerugian
sejumlah ECL lifetime.
36
Page 586
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Kriteria yang digunakan oleh Bank untuk The criteria used by the Bank to
menentukan dari penurunan nilai adalah determine the impairment are as follows:
sebagai berikut:
a. Kesulitan keuangan signifikan yang a. Significant financial difficulty of the
dialami penerbit atau pihak peminjam; issuer or obligor;
b. Pelanggaran kontrak, seperti b. A breach of contract, such as
terjadinya wanprestasi atau tunggakan a default or delinquency in interest or
pembayaran pokok atau bunga; principal payments;
c. Pihak pemberi kredit, dengan alasan c. The lender, for economic or legal
ekonomi atau hukum sehubungan reasons relating to the borrower’s
dengan kesulitan keuangan yang financial difficulty, grants the borrower
dialami pihak peminjam, memberikan a concession that the lender would
keringanan (konsesi) pada pihak not otherwise consider;
peminjam yang tidak mungkin
diberikan jika pihak peminjam tidak
mengalami kesulitan tersebut;
d. Terdapat kemungkinan bahwa pihak d. It becomes probable that the borrower
peminjam akan dinyatakan pailit atau will enter into bankruptcy or other
melakukan reorganisasi keuangan financial reorganization;
lainnya;
e. Hilangnya pasar aktif dari aset e. The disappearance of an active market
keuangan akibat kesulitan keuangan; for that financial asset because of
atau financial difficulties; or
f. Data yang dapat diobservasi f. Observable data indicating that there
mengindikasikan adanya penurunan is a measurable decrease in the
yang dapat diukur atas estimasi arus estimated future cash flows from
kas masa datang dari kelompok aset a portfolio of financial assets since the
keuangan sejak pengakuan awal aset initial recognition of those assets,
dimaksud, meskipun penurunannya although the decrease has not yet
belum dapat diidentifikasi terhadap been identified individually in the
aset keuangan secara individual portfolio, including:
dalam kelompok aset tersebut,
termasuk:
(a) Memburuknya status (a) Adverse changes in the payment
pembayaran pihak peminjam status of borrowers in the
dalam kelompok tersebut; dan portfolio; and
(b) Kondisi ekonomi nasional atau (b) National or local economic
lokal yang berkorelasi dengan conditions that correlate with
wanprestasi atas aset dalam defaults on the assets in the
kelompok tersebut. portfolio.
37
Page 587
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost
diamortisasi
Bank telah mencatat cadangan untuk The Bank has been recording the
kerugian kredit ekspektasian yang allowance for expected credit losses
ditaksir atas seluruh pinjaman yang for all loans and other debt financial
diberikan dan aset keuangan yang assets not held at fair value of profit or
tidak dimiliki pada nilai wajar melalui loss, together with loan commitments
laba rugi, bersama dengan komitmen and financial guarantee contracts, in
atas pinjaman yang diberikan dan this section are all referred to as
kontrak garansi keuangan, dalam hal financial instruments.
ini dirujuk sebagai instrumen
keuangan.
Cadangan atas kerugian kredit The expected credit loss allowance is
ekspektasian adalah berdasarkan atas based on the credit losses expected to
kerugian ekspektasian sepanjang arise over the life of the asset (the
umur aset (the lifetime expected credit lifetime expected credit loss), unless
loss), kecuali tidak terdapat kenaikan there has been no significant increase
yang signifikan dalam risiko kredit in credit risk since origination, in which
sejak awal, di mana dalam hal ini, case, the allowance is based on the
cadangan adalah berdasarkan 12-month expected credit loss.
kerugian kredit ekspektasian dalam
jangka waktu 12 bulan.
Kerugian yang diharapkan sepanjang Both the lifetime expected credit loss
umur aset dan kerugian kredit and 12-month expected credit loss are
ekspektasian dalam jangka waktu 12 calculated on either an individual basis
bulan dihitung baik secara individual or a collective basis, depending on the
maupun kolektif, tergantung kepada nature of the underlying portfolio of
sifat portofolio instrumen keuangan financial instruments.
yang mendasarinya.
Bank menghitung kerugian kredit The Bank calculates expected credit
ekspektasian berdasarkan dua loss based on two probability-weighted
skenario yang tertimbang menurut scenarios to measure the expected
kemungkinan terjadinya untuk cash shortfalls, discounted at an
mengukur kekurangan kas yang approximation to the effective interest
diharapkan, didiskontokan pada suatu rate. A cash shortfall is the difference
estimasi terhadap suku bunga efektif. between the cash flows that are due to
Kekurangan kas adalah selisih antara an entity in accordance with the
arus kas yang harus dibayar kepada contract and the cash flows that the
suatu entitas berdasarkan kontrak dan entity expects to receive.
arus kas dari entitas bersangkutan
yang diharapkan untuk diperoleh.
38
Page 588
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Bank telah menyusun suatu kebijakan The Bank has established a policy to
untuk melakukan suatu penilaian, perform an assessment, at the end
pada akhir setiap periode pelaporan, of each reporting period, whether
mengenai apakah risiko kredit suatu a financial instrument’s credit risk has
aset keuangan telah meningkat secara increased significantly since initial
signifikan sejak pengakuan, dengan recognition, by considering the change
mempertimbangkan perubahan risiko in the risk of default occurring over the
kegagalan yang muncul pada sisa remaining life of the financial
umur instrumen keuangan tersebut. instrument.
Bank mengakui cadangan kerugian The Bank recognises loss allowances
untuk ECL pada instrumen keuangan for ECL on the financial instruments
yang tidak diukur pada FVTPL. Untuk that are not measured at FVTPL. For
perhitungan penurunan nilai secara the collective impairment calculation,
kolektif, Bank menggunakan model the Bank primarily uses sophisticated
yang kompleks yang menggunakan models that utilise the probability of
matriks probability of default (“PD”), default (“PD”), loss given default
loss given default (“LGD”) dan (“LGD”) and exposure at default
exposure at default (“EAD”), yang (“EAD”) metrics, discounted using the
didiskontokan menggunakan suku effective interest rate.
bunga efektif.
Probability of Default (“PD”) Probability of Default (“PD”)
Probabilitas yang timbul di suatu waktu The probability at a point in time that
dimana debitur mengalami gagal a counterparty will default, calibrated
bayar, dikalibrasikan sampai dengan over up to 12 months from the
periode 12 bulan dari tanggal laporan reporting date (Stage 1) or over the
(Stage 1) atau sepanjang umur (Stage lifetime of the product (Stage 2 and 3)
2 dan 3) dan digabungkan dengan and incorporating the impact
dampak asumsi ekonomi masa depan of forward-looking economic
yang memiliki pengaruh terhadap assumptions that have an effect on
risiko kredit. PD diestimasikan pada credit risk. PD is estimated at a point in
point in time yang artinya PD akan time, that means, it will fluctuate in line
berfluktuasi sejalan dengan siklus with the economic cycle.
ekonomi.
39
Page 589
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Loss Given Default (“LGD”) Loss Given Default (“LGD”)
Kerugian yang diperkirakan akan The loss that is expected to arise on
timbul dari debitur yang mengalami default, incorporating the impact of
gagal bayar dengan memperhitungkan relevant forward-looking economic
dampak dari asumsi ekonomi masa assumptions (if any), which represents
depan yang relevan (jika ada) yaitu the difference between the contractual
perbedaan antara arus kas kontraktual cash flows due and those that the Bank
yang akan jatuh tempo dengan arus expects to receive.
kas yang diharapkan untuk diterima.
Bank mengestimasikan LGD The Bank estimates LGD based on the
berdasarkan data historis dari tingkat historical recovery rates and considers
pemulihan dan memperhitungkan the recovery of any collateral that is
pemulihan yang berasal dari jaminan integral to the financial assets, taking
yang merupakan bagian integral dari into account forward looking economic
aset keuangan dengan assumptions, if relevant.
mempertimbangkan asumsi ekonomi
di masa depan jika relevan.
Exposure at Default (“EAD”) Exposure at Default (“EAD”)
Perkiraan nilai eksposur pada saat The expected exposure at the time of
gagal bayar dengan default, takes into account that
mempertimbangkan bahwa perubahan expected change in exposure over the
ekspektasi yang diharapkan selama lifetime of the exposure. This
masa eksposur. Hal ini incorporates the impact of drawdowns
menggabungkan dampak penarikan of committed facilities, repayments of
fasilitas yang committed pembayaran principal and interest, amortisation
pokok dan bunga, amortisasi dan and prepayments, together with the
pembayaran dipercepat, bersama impact of forward looking economic
dengan dampak asumsi ekonomi assumptions where relevant.
masa depan jika relevan.
40
Page 590
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Kerugian kredit ekspektasian 12 12-month expected credit losses
bulan (Stage 1) (Stage 1)
ECL diakui pada saat pengakuan ECL’s are recognised at the time of
awal instrumen keuangan dan initial recognition of a financial
merepresentasikan kekurangan kas instrument and represent the lifetime
sepanjang umur aset yang timbul dari cash shortfalls arising from possible
kemungkinan gagal bayar di masa default events up to 12 (twelve)
yang akan datang dalam kurun waktu months into the future from the
12 (dua belas) bulan sejak tanggal reporting date. ECL’s continue to be
pelaporan. ECL terus ditentukan oleh determined on this basis until there is
dasar ini sampai timbul peningkatan either a significant increase in the
risiko kredit yang signifikan pada credit risk of an instrument or the
instrumen tersebut atau instrumen instrument becomes credit impaired. If
tersebut telah mengalami penurunan an instrument is no longer considered
nilai kredit. Jika suatu instrumen to exhibit a significant increase in
tidak lagi dianggap menunjukkan credit risk, ECL’s will revert to being
peningkatan risiko kredit yang determined on a 12 (twelve)-month
signifikan, maka ECL dihitung kembali basis.
berdasarkan basis 12 (dua belas)
bulan.
Peningkatan risiko kredit yang Significant increase in credit risk
signifikan (Stage 2) (Stage 2)
Jika aset keuangan mengalami If a financial asset experiences
peningkatan risiko kredit yang a significant increase in credit risk
signifikan (“SICR”) sejak pengakuan (“SICR”) since initial recognition, an
awal, kerugian kredit ekspektasian expected credit loss provision is
diakui atas kejadian gagal bayar yang recognised for default events that may
mungkin terjadi sepanjang umur aset. occur over the lifetime of the asset.
Peningkatan signifikan dalam risiko Significant increase in credit risk is
kredit dinilai dengan membandingkan assessed by comparing the risk of
risiko gagal bayar atas eksposur pada default of an exposure at the reporting
tanggal pelaporan dengan risiko gagal date to the risk of default at origination
bayar saat pengakuan awal (setelah (after taking into account the passage
memperhitungkan perjalanan waktu of time).
dari akun tersebut).
41
Page 591
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Peningkatan risiko kredit yang Significant increase in credit risk
signifikan (Stage 2) (lanjutan) (Stage 2) (continued)
Signifikan tidak berarti signifikan Significant does not mean statistically
secara statistik, juga tidak dinilai dalam significant nor is it assessed in the
konteks perubahan dalam ECL. context of changes in ECL. Whether
Perubahan atas risiko gagal bayar a change in the risk of default is
dinilai signifikan atau tidak, significant or not is assessed using
menggunakan sejumlah faktor a number of quantitative and
kuantitatif dan kualitatif, yang qualitative factors, the weight of which
bobotnya bergantung pada tipe produk depends on the type of product and
dan pihak lawan. Aset keuangan counterparty. Financial assets that are
dengan tunggakan 30 hari atau lebih 30 or more days past due and not
dan tidak mengalami penurunan nilai credit-impaired will always be
akan selalu dianggap telah mengalami considered to have experienced
peningkatan risiko kredit yang a significant increase in credit risk.
signifikan.
Eksposur yang mengalami Credit impaired or defaulted
penurunan nilai kredit atau gagal exposures (Stage 3)
bayar (Stage 3)
Aset keuangan yang mengalami Financial assets that are credit
penurunan nilai (atau gagal bayar) impaired (or in default) represent those
merupakan aset yang setidaknya telah that are at least 90 days past due in
memiliki tunggakan lebih dari 90 hari respect of principal and/or interest.
atas pokok dan/atau bunga. Aset Financial assets are also considered to
keuangan juga dianggap mengalami be credit impaired where the debtors
penurunan nilai kredit dimana debitur are unlikely to pay on the occurrence
kemungkinan besar tidak akan of one or more observable events that
membayar dengan terjadinya satu have a detrimental impact on the
atau lebih kejadian yang teramati yang estimated future cash flows of the
memiliki dampak menurunkan jumlah financial asset. Loss provisions
estimasi arus kas masa depan dari against credit impaired financial assets
aset keuangan tersebut. Cadangan are determined based on an
kerugian penurunan nilai terhadap assessment of the recoverable cash
aset keuangan yang mengalami flows under a range of scenarios,
penurunan nilai ditentukan including the realisation of any
berdasarkan penilaian terhadap arus collateral held where appropriate.
kas yang dapat dipulihkan
berdasarkan sejumlah skenario,
termasuk realisasi jaminan yang
dimiliki jika memungkinkan.
42
Page 592
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Eksposur yang mengalami Credit impaired or defaulted
penurunan nilai kredit atau gagal exposures (Stage 3) (continued)
bayar (Stage 3) (lanjutan)
ECL akan mencerminkan rata-rata The ECL will reflect weighted average
tertimbang dari skenario berdasarkan of the scenarios based on the
probabilitas dari skenario yang relevan probability of the relevant scenario to
untuk terjadi. Cadangan kerugian occur. The loss provisions held
penurunan nilai merupakan selisih represent the difference between the
antara nilai sekarang dari arus kas present value of the cash flows
yang diperkirakan akan dipulihkan, expected to be recovered, discounted
didiskontokan pada suku bunga efektif at the instrument’s original effective
awal, dan nilai tercatat bruto instrumen interest rate, and the gross carrying
sebelum penurunan nilai kredit. value of the instrument prior to any
credit impairment.
Periode yang diperhitungkan ketika The period considered when
mengukur kerugian kredit measuring expected credit loss is the
ekspektasian adalah periode yang shorter of the expected life and the
lebih pendek antara umur contractual term of the financial asset.
ekspektasian dan periode kontrak aset The expected life may be impacted by
keuangan. Umur ekspektasian dapat prepayments and the maximum
dipengaruhi oleh pembayaran dimuka contractual term by extension options.
dan periode kontrak maksimum For certain revolving portfolios, the
melalui opsi perpanjangan kontrak. expected life is assessed over the
Untuk portofolio revolving tertentu, period that the Bank is exposed to
umur ekspektasian dinilai sepanjang credit risk (which is based on the
periode dimana Bank terekspos length of time it takes for credit facilities
dengan risiko kredit (berdasarkan to be withdrawn) rather than the
durasi waktu yang dibutuhkan untuk contractual term.
fasilitas kredit ditarik), bukan
sepanjang periode kontrak.
Untuk aset keuangan yang bisnis For financial assets under business
modelnya merupakan untuk model Hold to Collect, such as loans,
mendapatkan arus kas kontraktual, carried at amortised cost, the Bank first
seperti kredit yang diberikan, aset determines whether there is objective
keuangan tersebut dicatat pada biaya evidence of impairment individually on
perolehan diamortisasi. Bank pertama financial assets that are individually
kali menentukan apakah terdapat bukti significant or collectively, for non-
objektif penurunan nilai secara individually significant financial assets.
individual atas aset keuangan yang
signifikan secara individual atau
secara kolektif untuk aset keuangan
yang tidak signifikan secara individual.
43
Page 593
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Eksposur yang mengalami Credit impaired or defaulted
penurunan nilai kredit atau gagal exposures (Stage 3) (continued)
bayar (Stage 3) (lanjutan)
Penilaian secara individual dilakukan Individual valuations are made on
atas aset keuangan yang signifikan significant financial assets that have
yang memiliki bukti objektif penurunan objective evidence of impairment.
nilai. Aset keuangan yang tidak Insignificant financial assets are
signifikan dimasukkan dalam included in a group of financial assets
kelompok aset keuangan yang that have similar credit risk
memiliki karakteristik risiko kredit yang characteristics and are assessed
sejenis dan dilakukan penilaian secara collectively.
kolektif.
Bank menganggap sekuritas investasi The Bank considers a Rupiah
pemerintah dalam mata uang Rupiah denominated government investment
dan dana yang ditempatkan pada securities and funds placed with Bank
Bank Indonesia memiliki risiko kredit Indonesia as having low credit risk,
yang rendah, karena pokok dan bunga since the principal and interest of
investasi pemerintah tersebut dijamin government bond are guaranteed by
oleh pemerintah dan tidak ada the government and there is no
pengalaman kerugian yang pernah historical loss experience. The Bank
terjadi. Bank tidak menerapkan does not apply the low credit risk
pengecualian risiko kredit yang rendah exemption to any other financial
untuk instrumen keuangan lainnya. instruments.
Cadangan kerugian untuk ECL Loss allowances for ECL are
disajikan dalam laporan posisi presented in the statement of financial
keuangan sebagai berikut ini: position as follows:
- Aset keuangan diukur pada biaya - Financial assets measured at
perolehan diamortisasi: sebagai amortised cost: as a deduction
pengurang dari nilai tercatat bruto from the gross carrying amount of
aset; the assets;
- Komitmen pinjaman dan kontrak - Loan commitments and financial
jaminan keuangan: umumnya, guarantee contracts: generally, as
sebagai provisi yang dicatat pada a provision which is presented in
liabilitas lainnya. other liabilities.
Bank pertama kali menentukan The Bank first assesses whether
apakah terdapat bukti objektif objective evidence of impairment
penurunan nilai secara individual atas exists individually for financial assets
aset keuangan yang signifikan secara that are individually significant, or
individual atau kolektif untuk aset collectively for financial assets that are
keuangan yang tidak signifikan secara not individually significant.
individual.
44
Page 594
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at amortised
berdasarkan biaya perolehan cost (continued)
diamortisasi (lanjutan)
Eksposur yang mengalami Credit impaired or defaulted
penurunan nilai kredit atau gagal exposures (Stage 3) (continued)
bayar (Stage 3) (lanjutan)
Jika Bank menentukan tidak terdapat If the Bank determines that no objective
bukti objektif mengenai penurunan evidence of impairment exists for an
nilai atas aset keuangan yang dinilai individually assessed financial asset,
secara individual, terlepas aset whether the financial assets is
keuangan tersebut signifikan atau significant or not, they include the
tidak, maka Bank memasukkan aset asset in a group of financial assets with
tersebut ke dalam kelompok aset similar credit risk characteristics and
keuangan yang memiliki karakteristik collectively assesses them for
risiko kredit yang serupa dan menilai impairment.
penurunan nilai kelompok tersebut
secara kolektif.
Aset keuangan yang penurunan Financial assets on which impairment
nilainya dilakukan secara individual is assessed individually and therefore
dan untuk itu kerugian penurunan nilai the impairment is recognized or still
telah diakui atau tetap diakui, tidak recognized, is not included in the
termasuk dalam penilaian penurunan collective impairment.
nilai secara kolektif.
Bank menetapkan kredit yang harus The Bank determines that loans should
dievaluasi penurunan nilainya secara be evaluated for impairment individually
individual, jika memenuhi salah satu if one of the following criteria is met:
kriteria di bawah ini:
1. Kredit yang secara individual 1. Loans which individually have
memiliki nilai signifikan dan significant value and objective
memiliki bukti objektif penurunan evidence of impairment;
nilai;
2. Kredit yang direstrukturisasi yang 2. Restructured loans which
secara individual memiliki nilai individually have significant value.
signifikan.
Berdasarkan kriteria di atas, Bank Based on the above criteria, the Bank
melakukan penilaian secara individual performs individual assessment for:
untuk: (a) Kredit dengan kolektibilitas (a) Loans with collectibility classification
kurang lancar, diragukan dan as substandard, doubtful, and loss
macet dengan plafond di atas with plafond above Rp10,000,000,000
Rp10.000.000.000 (nilai penuh); atau (full amount); or (b) Restructured loans.
(b) Kredit yang direstrukturisasi.
45
Page 595
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Eksposur yang mengalami Credit impaired or defaulted
penurunan nilai kredit atau gagal exposures (Stage 3) (continued)
bayar (Stage 3) (lanjutan)
Bank menetapkan kredit yang harus The Bank determines loans to be
dievaluasi penurunan nilainya secara evaluated for impairment through
kolektif, jika memenuhi salah satu collective evaluation if one of the
kriteria di bawah ini: following criteria is met:
1. Kredit yang secara individual 1. Loans which individually have
memiliki nilai signifikan namun significant value but there is no
tidak memiliki bukti objektif objective evidence of impairment;
penurunan nilai;
2. Kredit yang secara individual 2. Loans which individually have
memiliki nilai tidak signifikan; insignificant value;
3. Kredit yang direstrukturisasi yang 3. Restructured loans which
secara individual memiliki nilai individually have insignificant
tidak signifikan. value.
Berdasarkan kriteria di atas, penilaian Based on the above criteria, collective
secara kolektif dilakukan untuk: assessment is performed for:
(a) Kredit dalam segmen pasar (a) Corporate and middle loans with
korporasi dan usaha menengah collectibility classification as current
dengan kolektibilitas lancar dan dalam and special mention, and have never
perhatian khusus serta tidak pernah been restructured; or (b) Retail and
direstrukturisasi; atau (b) Kredit consumer loans.
dengan segmen pasar usaha kecil dan
konsumen.
Perhitungan cadangan kerugian Calculation of allowance for
penurunan nilai atas aset keuangan impairment losses on financial assets
yang dinilai secara kolektif assessed collectively and grouped
dikelompokkan berdasarkan based on similar credit risk
karakteristik risiko kredit yang sama characteristics and taking into account
dengan mempertimbangkan the loan segmentation based on
segmentasi kredit berdasarkan historical loss experience and the
pengalaman kerugian masa lalu dan probability of default.
kemungkinan terjadinya kegagalan
(probability of default).
Bank menggunakan data historis The Bank uses 5 (five) years of
5 (lima) tahun dalam menghitung historical data to compute for the
Probability of Default (PD) dan Loss Probability of Default (PD) and Loss
Given Default (LGD). Given Default (LGD).
46
Page 596
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Bank menggunakan nilai wajar agunan The Bank uses the fair value of
sebagai dasar arus kas masa datang collateral as the basis for the future
apabila memenuhi salah satu kondisi cash flows if one of the following
berikut: conditions is met:
1. Kredit bersifat collateral 1. Loans are collateral dependent,
dependent, yaitu jika pelunasan i.e., if the source of loan
kredit hanya bersumber dari repayment is only from collateral;
agunan;
2. Pengambilalihan agunan 2. Foreclosure of collateral is most
kemungkinan besar terjadi dan likely to occur and supported by
didukung dengan perjanjian legal legally binding collateral
pengikatan agunan. agreement.
Kerugian penurunan nilai atas aset Impairment losses on financial assets
keuangan yang dicatat pada biaya carried at amortised cost are
perolehan diamortisasi diukur sebesar measured as the difference between
selisih antara nilai tercatat aset the carrying amount of the financial
keuangan dengan nilai kini estimasi assets and present value of estimated
arus kas masa datang yang didiskonto future cash flows discounted at the
menggunakan suku bunga efektif awal financial assets’ original effective
dari aset keuangan tersebut. Jika interest rate. If loans or marketable
kredit yang diberikan atau surat-surat securities measured at amortised cost
berharga diukur pada biaya perolehan have variable interest rate, the
diamortisasi memiliki suku bunga discount rate used to measure loss on
variabel, maka tingkat diskonto yang impairment is the current effective
digunakan untuk mengukur setiap interest rate.
kerugian penurunan nilai adalah suku
bunga efektif terkini.
Sebagai panduan praktis, Bank dapat As a practical guidance, the Bank can
mengukur penurunan nilai measure the impairment based on the
berdasarkan nilai wajar instrumen instruments fair value by using
dengan menggunakan harga pasar observable market price, where the
yang dapat diobservasi, di mana calculation of present value of
perhitungan nilai kini dari estimasi arus estimated future cash flows on
kas masa datang atas aset keuangan collateralized financial assets reflects
dengan agunan (collateralized the generated cash flow from the
financial asset) mencerminkan arus foreclosure of collateral net of costs to
kas yang dapat dihasilkan dari acquire and sell the collateral,
pengambilalihan agunan dikurangi regardless whether such acquisition
biaya-biaya untuk memperoleh dan occurs or not.
menjual agunan, terlepas apakah
pengambilalihan tersebut berpeluang
terjadi atau tidak.
47
Page 597
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
a. Aset keuangan yang dicatat a. Financial assets carried at
berdasarkan biaya perolehan amortised cost (continued)
diamortisasi (lanjutan)
Kerugian penurunan nilai yang terjadi Impairment losses are recognized in
diakui pada laporan laba rugi dan the statement of profit and loss and
penghasilan komprehensif lain dan other comprehensive income and
dicatat pada akun “Cadangan kerugian reflected in an “Allowance for
penurunan nilai” sebagai pengurang impairment losses” account as
terhadap aset keuangan yang dicatat a deduction from financial assets
pada biaya perolehan diamortisasi. carried at amortised cost.
Pendapatan bunga atas aset Interest income on the impaired
keuangan yang mengalami penurunan financial assets continues to be
nilai tetap diakui atas dasar suku recognized using the rate of interest
bunga yang digunakan untuk used to discount the future cash flows
mendiskonto arus kas masa datang for the purpose of measuring the
dalam pengukuran kerugian impairment loss.
penurunan nilai.
Ketika peristiwa yang terjadi setelah When subsequent event causes
tanggal laporan posisi keuangan the amount of impairment loss to
menyebabkan jumlah kerugian decrease, the impairment loss is
penurunan nilai berkurang, kerugian reversed through profit or loss in the
penurunan nilai yang sebelumnya statements of profit and loss and other
diakui harus dipulihkan dan pemulihan comprehensive income.
tersebut diakui dalam laba rugi pada
laporan laba rugi dan penghasilan
komprehensif lain.
b. Aset keuangan yang diukur pada b. Financial assets classified as fair
pendapatan komprehensif lain value through other comprehensive
income
Untuk aset keuangan dengan nilai For financial assets classified as fair
wajar yang diukur pada penghasilan value through other comprehensive
komprehensif lainnya, saldo di neraca income, the balance sheet amount
mencerminkan nilai wajar dari reflects the fair value of the asset.
instrumen. Cadangan kerugian kredit Expected credit losses are recognised
ekspektasian diakui sebagai bagian as an addition of other comprehensive
dari pendapatan komprehensif lainnya income in the statement of financial
di laporan posisi keuangan. position.
48
Page 598
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
b. Aset keuangan yang diukur pada b. Financial assets classified as fair
pendapatan komprehensif lain value through other
(lanjutan) comprehensive income (continued)
Untuk menentukan kerugian kredit To determine the expected credit
ekspektasian komponen-komponen loss, these components are multiplied
ini akan diperhitungkan secara together and discounted to the
bersama-sama dan didiskontokan balance sheet date using the effective
ke tanggal laporan keuangan interest rate as the discount rate.
menggunakan diskonto berdasarkan
suku bunga efektif.
PSAK 109 mensyaratkan penyertaan SFAS 109 requires supportable
informasi tentang kejadian masa lalu, information about past events, current
kondisi saat ini dan perkiraan kondisi condition and forecasts of future
ekonomi masa depan. Perkiraan economic conditions. Estimated
perubahan dalam kerugian pinjaman movement on expected credit losses
yang diharapkan harus have to be reflected and directly
mencerminkan, dan secara langsung consistent with changes in observed
konsisten dengan, perubahan dalam related data over the period. This ECL
data terkait yang diobservasi dari calculation needs forward-looking
periode ke periode. Perhitungan ECL estimation from Probability of Default
ini membutuhkan estimasi forward- (PD), Loss Given Default (LGD) and
looking dari Probability of Default (PD), Exposure At Default (EAD).
Loss Given Default (LGD) dan
Exposure At Default (EAD).
Jika pada periode berikutnya, nilai If in a subsequent period, the fair value
wajar instrumen utang yang of debt instruments classified as fair
diklasifikasikan dalam aset keuangan value through other comprehensive
dengan nilai wajar yang diukur income securities increases and the
pada penghasilan komprehensif lainnya increase can be objectively related to
meningkat dan peningkatan tersebut an event occurring after the impairment
dapat secara objektif dihubungkan loss was recognized in profit or loss
dengan peristiwa yang terjadi setelah and other comprehensive income,
pengakuan kerugian nilai pada the impairment loss is reversed and
laporan laba rugi dan penghasilan recognized in the period it occurred.
komprehensif lain, maka kerugian
penurunan nilai tersebut harus
dipulihkan dan diakui pada periode
terjadinya.
Tidak ada penyisihan kerugian kredit There is no allowance for expected
ekskpektasian pada investasi instrumen credit losses on investment in equity
ekuitas. instruments.
49
Page 599
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
c. Pemulihan aset keuangan yang c. Recoveries of written-off financial
dihapuskan assets
Ketika kredit yang diberikan tidak When a loan is uncollectible, it is
tertagih, kredit yang diberikan tersebut written off against the related
dihapusbuku dengan menjurnal balik allowance for impairment loss. Such
cadangan kerugian penurunan nilai. loans are written off after all the
Kredit yang diberikan tersebut dapat necessary procedures have been
dihapusbukukan setelah semua completed and the amount of the loss
prosedur yang diperlukan telah has been determined and has no
dilakukan dan jumlah kerugian telah business prospects.
ditentukan serta tidak memiliki prospek
usaha.
Penerimaan kembali atas aset The recoveries of written-off financial
keuangan yang telah dihapusbukukan assets in the current year are credited
pada tahun berjalan dikreditkan by adjusting the allowance for
dengan menyesuaikan akun cadangan impairment losses accounts.
kerugian penurunan nilai. Penerimaan Recoveries of written-off financial
kembali atas aset keuangan yang assets from previous years are
telah dihapusbukukan pada tahun recorded as operational income other
sebelumnya dicatat sebagai than interest income.
pendapatan operasional selain
pendapatan bunga.
Jika persyaratan kredit yang diberikan, If the term on loans receivable or
piutang atau surat-surat berharga amortised cost marketable securities
yang dimiliki hingga jatuh tempo are renegotiated or modified since
dinegosiasi ulang atau dimodifikasi the debtor or issuer has financial
karena debitur atau penerbit difficulties, the impairment is measured
mengalami kesulitan keuangan, maka with the original effective interest rate
penurunan nilai diukur dengan suku used before the modification of terms.
bunga efektif awal yang digunakan
sebelum persyaratan diubah.
Jika pada suatu periode berikutnya, If in the next period, the amount of
jumlah kerugian penurunan nilai allowance for impairment losses is
berkurang dan pengurangan tersebut decreased and the decrease can be
dapat dikaitkan secara objektif pada objectively related to an event that
peristiwa yang terjadi setelah occurred after the recognition of the
penurunan nilai diakui (seperti impairment losses (i.e. upgrade of
meningkatnya peringkat kredit debitur debtor’s or issuer’s collectibility credit
atau penerbit), maka kerugian rating), the impairment loss that was
penurunan nilai yang sebelumnya previously recognized has to be
diakui harus dipulihkan, dengan reversed, by adjusting the allowance
menyesuaikan akun cadangan. account. The reversal amount of
Jumlah pemulihan aset keuangan financial assets is recognized in the
diakui pada laporan laba rugi dan current year statement of profit and
penghasilan komprehensif lain pada loss and other comprehensive income.
tahun berjalan.
50
Page 600
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penerimaan kembali atas aset keuangan The recoveries of written-off financial
yang telah dihapusbukukan dicatat sebagai assets are recorded as other operating
pendapatan operasional lainnya. income.
Berdasarkan POJK No.40/POJK.03/2019 Based on POJK No.40/POJK.03/2019
tentang Penilaian Kualitas Aset Bank regarding the Assessment of Asset Quality
Umum, Bank wajib membentuk cadangan for Conventional Banks, the Bank is
kerugian penurunan nilai sesuai Standar required to establish the allowance for
Akuntansi Keuangan. Selain itu, Bank perlu impairment losses in accordance with
menghitung Penyisihan Penilaian Kualitas Financial Accounting Standard. In addition,
Aset (PPKA) untuk perhitungan Kewajiban the Bank is also required to calculate the
Penyediaan Modal Minimum (KPMM), allowance for assets based on certain
sesuai dengan kriteria sebagai berikut: percentage of the assets quality (PPKA) for
the purpose of Capital Adequacy Ratio
(CAR) calculation, with the following
criteria:
a. 1% dari aktiva produktif yang a. 1% of earning assets classified as
digolongkan Lancar, di luar Current, excluding placements with
penempatan pada Bank Indonesia, Bank Indonesia, Government Bonds,
Obligasi Pemerintah, instrumen other debt instruments issued by the
hutang lain yang diterbitkan oleh Government of the Republic of
Pemerintah Republik Indonesia dan Indonesia and earning assets secured
aktiva produktif yang dijamin dengan by cash collateral and undisbursed
agunan tunai dan tagihan kredit yang credit claims that are part of
belum ditarik yang merupakan bagian administrative account transactions;
dari transaksi rekening administrasi;
b. 5% dari aktiva produktif yang b. 5% of earning assets classified as
digolongkan Dalam Perhatian Khusus Special Mention, net of deductible
setelah dikurangi agunan; collateral;
c. 15% dari aktiva produktif yang c. 15% of earning assets classified as
digolongkan Kurang Lancar setelah Sub-standard, net of deductible
dikurangi agunan; collateral;
d. 50% dari aktiva produktif yang d. 50% of earning assets classified as
digolongkan Diragukan setelah Doubtful, net of deductible collateral;
dikurangi agunan; dan and
e. 100% dari aktiva produktif yang e. 100% of earning assets classified as
digolongkan Macet setelah dikurangi Loss, net of deductible collateral.
agunan.
Kriteria penilaian nilai agunan yang dapat The criteria for assessment of the value of
dikurangkan dalam pembentukan collateral that can be deducted in the
cadangan kerugian penurunan nilai sesuai calculation of allowance for impairment
dengan POJK. losses are based on POJK.
51
Page 601
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Modifikasi instrumen keuangan Modification of financial instruments
Aset dan liabilitas keuangan modifikasian Modified financial assets and financial
adalah instrumen dimana kontraktual awal liabilities are whose original contractual
telah mengalami perubahan. Modifikasi ini terms have been modified. Modifications
termasuk antara lain perubahan atas may include changes to the tenor, cash
jangka waktu, arus kas dan atau tingkat flows and or interest rates among other
bunga di antara faktor lainnya. factors.
Saat aset keuangan telah dimodifikasi, Where financial assets have been modified,
ketentuan yang dimodifikasi dinilai atas the modified terms are assessed on
basis kualitatif dan kuantitatif untuk a qualitative and quantitative basis to
menentukan apakah perubahan determine whether a fundamental change
fundamental atas sifat dari instrumen in the nature of the instrument has
telah terjadi, dan apakah penghentian occurred, such as whether the
pengakuan atas instrumen yang ada dan derecognition of the pre-existing instrument
pengakuan instrumen baru tepat dilakukan. and the recognition of a new instrument is
appropriate.
Saat penghentian pengakuan aset Where derecognition of financial assets is
keuangan tepat dilakukan, nilai sisa aset appropriate, the newly recognised residual
yang baru akan dinilai untuk menentukan assets are assessed to determine whether
apakah aset tersebut harus diklasifikasikan the assets should be classified as
sebagai aset keuangan yang dibeli atau purchased or originated credit-impaired
yang berasal dari aset keuangan assets (POCI). Where derecognition is not
memburuk atau purchased or originated appropriate, the gross carrying amount of
credit-impaired assets (POCI). Jika the applicable instruments is recalculated
penghentian pengakuan tidak tepat as the present value of the renegotiated or
dilakukan, nilai bruto nilai tercatat modified contractual cash flows discounted
instrumen yang terkait dihitung ulang at the original effective interest rate (or
sebagai nilai kini dari hasil renegosiasi atau credit adjusted effective interest rate for
modifikasi atas arus kas kontraktual yang POCI financial assets).
didiskonto pada tingkat suku bunga efektif
awal (atau tingkat suku bunga efektif yang
disesuaikan untuk aset keuangan POCI).
Perbedaan antara hasil perhitungan ulang The difference between the recalculated
dan sebelum modifikasi atas nilai tercatat values and the pre-modified gross carrying
bruto dari instrumen dicatat sebagai values of the instruments are recorded
keuntungan atau kerugian modifikasian as a modification gain or loss in the profit or
pada laba rugi. Keuntungan dan kerugian loss. Gains and losses arising from
dari modifikasian karena alasan kredit modifications for credit reasons are
dicatat sebagai bagian dari kerugian recorded as part of ‘credit impairment’.
penurunan nilai. Keuntungan dan kerugian Modification gains and losses arising for
dari modifikasian yang tidak karena alasan non-credit reasons are recognised either as
kredit diakui antara sebagai bagian dari part of “credit impairment” or within income
kerugian penurunan nilai atau pendapatan depending on whether there has been
bergantung pada apakah terdapat a change in the credit risk on the financial
perubahan risiko kredit atas aset keuangan asset subsequent to the modification.
setelah modifikasian.
52
Page 602
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Modifikasi instrumen keuangan (lanjutan) Modification of financial instruments
(continued)
Keuntungan dan kerugian dari Modification gains and losses arising on
modifikasian liabilitas keuangan dicatat financial liabilities are recognised in
dalam laporan laba rugi dan penghasilan statements of profit or loss and other
komprehensif lain. comprehensive income.
Ketika modifikasi jangka waktu atas suatu When the modification of the terms of an
liabilitas keuangan yang ada tidak existing financial liability is not judged to be
dianggap substansial tidak mengakibatkan substantial and, consequently, does not
penghentian pengakuan, biaya perolehan result in derecognition, the amortized cost
diamortisasi liabilitas keuangan dihitung of the financial liability is recalculated by
ulang menggunakan nilai kini estimasi computing the present value of estimated
arus kas kontraktual masa depan yang future contractual cash flows that are
didiskontokan dengan suku bunga efektif discounted at the financial liability's original
awal. Selisih yang dihasilkan diakui dalam effective interest rate. Any resulting
laba rugi. difference is recognized immediately in
profit or loss.
Cadangan kerugian penurunan nilai aset Allowance for possible losses on loan
keuangan atas komitmen kredit yang commitments and guarantee contracts
diberikan dan kontrak jaminan keuangan
Kerugian kredit ekspektasian atas Expected credit loss on loan commitments
komitmen kredit yang diberikan dan and financial guarantees is recognised
jaminan keuangan diakui pada liabilitas as other liabilities. Where a financial
lain-lain. Jika instrumen keuangan instrument includes both financial asset
mencakup komponen aset keuangan dan and an undrawn commitment and it is not
komitmen yang belum ditarik dan tidak possible to separately identify the expected
dapat dipisahkan atas kerugian kredit credit loss on these components, expected
ekspektasian pada komponen ini, jumlah credit loss amounts on the loan
kerugian kredit atas komitmen tersebut commitment are recognised together with
diakui bersamaan dengan kerugian kredit expected credit loss amounts on the
atas aset keuangan. financial asset.
Dalam kondisi jumlah kerugian kredit To the extent the combined expected credit
ekspektasian gabungan melebihi jumlah loss exceeds the gross carrying amount of
tercatat bruto dari aset keuangan, maka the financial asset, the expected credit loss
kerugian kredit ekspektasian diakui is recognised as other liabilities.
sebagai liabilitas lain-lain.
53
Page 603
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Cadangan kerugian penurunan nilai aset Allowance for possible losses on loan
keuangan atas komitmen kredit yang commitments and guarantee contracts
diberikan dan kontrak jaminan keuangan (continued)
(lanjutan)
Lifetime Lifetime
Kerugian kredit ekspektasian Expected credit loss is estimated based on
diestimasikan berdasarkan periode dimana the period over which the Bank is exposed
Bank terpapar pada risiko kredit. Bank to credit risk. The Bank has a review
memiliki proses review dari setiap model process for each of its business
bisnis/produknya. Baik kredit revolving models/products. For both revolving and
maupun non-revolving, untuk menghitung non-revolving loans, the Bank is using the
kerugian kredit ekspektasian contractual term in accordance with the
menggunakan jangka waktu kontraktual contract period to calculate expected credit
sesuai dengan jangka waktu kontraknya. losses. Determination of this period,
Penetapan periode tersebut khususnya especially for revolving credit, is carried out
untuk kredit revolving dilakukan dengan by taking into account the conditions in
mempertimbangkan kondisi dimana proses which the Bank carries out the process of
perpanjangan kredit revolving yang extending revolving credit through a robust
diberikan oleh Bank dilakukan melalui study, namely through a substantive
kajian yang robust yaitu melalui evaluasi compared to administrative evaluation.
yang substantif dibandingkan administratif.
Variabel Makro Ekonomi (“MEV”) Macro Economic Variable (“MEV”)
Lingkungan ekonomi yang berkembang The developing economic environment is
adalah penentu utama dari kemampuan the key determinant of the ability of
nasabah Bank untuk memenuhi kewajiban a Bank’s customer to meet their obligations
mereka saat jatuh tempo. Ini adalah prinsip as they fall due. It is a fundamental principle
dasar PSAK 109 bahwa potensi kerugian of SFAS 109 that the potential future credit
kredit di masa depan harus bergantung losses should depend not just on the health
tidak hanya pada kesehatan ekonomi saat of the economy today, but should also take
ini, tetapi juga harus memperhitungkan into account potential changes to the
kemungkinan perubahan pada lingkungan economic environment. For example, if the
ekonomi. Misalnya, jika Bank Bank was to anticipate a sharp slowdown in
mengantisipasi perlambatan tajam dalam the world economy, the Bank should make
ekonomi dunia, Bank harus membentuk more provisions today to absorb the credit
lebih banyak cadangan hari ini untuk losses likely to occur in the near future.
menyerap kerugian kredit yang
kemungkinan akan terjadi dalam waktu
dekat.
54
Page 604
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
e. Aset dan liabilitas keuangan (lanjutan) e. Financial assets and liabilities (continued)
9. Cadangan kerugian penurunan nilai 9. Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Cadangan kerugian penurunan nilai aset Allowance for possible losses on loan
keuangan atas komitmen kredit yang commitments and guarantee contracts
diberikan dan kontrak jaminan keuangan (continued)
(lanjutan)
Variabel Makro Ekonomi (“MEV”) Macro Economic Variable (“MEV”)
(lanjutan) (continued)
Untuk menangkap efek perubahan pada To capture the effect of changes to the
lingkungan ekonomi, model PD digunakan economic environment, PD model is used
untuk menghitung kerugian kredit to calculate expected credit loss, by
ekspektasian, dengan memasukkan incorporating forward-looking information in
informasi forward looking dalam bentuk the form of forecasts of the values of
perkiraan nilai-nilai variabel ekonomi yang economic variables that are likely to have
kemungkinan akan berdampak pada an effect on the repayment ability of the
kemampuan pembayaran kembali Bank’s customer.
nasabah Bank.
Berbagai MEV digunakan untuk setiap Various types of MEVs are used for each
model PD, tergantung pada hasil analisis PD model, depending on the statistical
statistik kesesuaian MEV dengan PD serta analysis result of appropriateness of the
konsensus dari pakar kredit. Diantaranya MEV with PD as well as consensus
adalah Indeks barang konsumtif, Inflasi, from credit expert. Amongst others are
dan GDP Nasional. Consumer Goods Index, Inflation and
National GDP.
f. Giro pada Bank Indonesia dan bank lain f. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain Current accounts with Bank Indonesia and
dinyatakan sebesar biaya perolehan other banks are stated at amortised cost
diamortisasi menggunakan metode suku using the effective interest rate method less
bunga efektif dikurangi penyisihan kerugian allowance for impairment losses. The current
penurunan nilai. Giro pada Bank Indonesia dan accounts with Bank Indonesia and other banks
bank lain diklasifikasikan sebagai biaya are classified as amortised cost.
perolehan yang diamortisasi.
Lihat Catatan 3e untuk kebijakan akuntansi atas Refer to Note 3e for the accounting policies of
aset keuangan. financial assets.
Giro Wajib Minimum Statutory Reserve Requirement
Sesuai dengan peraturan Bank Indonesia In accordance with prevailing Bank Indonesia
mengenai Giro Wajib Minimum Bank Umum regulation concerning Statutory Reserve in
pada Bank Indonesia dalam Rupiah dan Valuta Rupiah and Foreign Currency for Commercial
Asing, Bank diwajibkan untuk menempatkan Banks, the Bank is required to place certain
sejumlah persentase tertentu atas simpanan percentage of deposits from customers with
nasabah pada Bank Indonesia. Bank Indonesia.
55
Page 605
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
f. Giro pada Bank Indonesia dan bank lain f. Current accounts with Bank Indonesia and
(lanjutan) other banks (continued)
Giro Wajib Minimum (lanjutan) Statutory Reserve Requirement (continued)
Lihat Catatan 44 untuk pemenuhan Giro Wajib Refer to Note 44 for the Bank’s fulfilment in the
Minimum Bank. Statutory Reserve Requirement.
g. Penempatan pada Bank Indonesia dan bank g. Placements with Bank Indonesia and other
lain banks
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain merupakan penempatan dalam bentuk banks represent placements in Bank Indonesia
fasilitas simpanan Bank Indonesia dan deposito deposit facility and time deposit.
berjangka.
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain diklasifikasikan sebagai aset keuangan banks are measured at amortised cost and are
dalam kategori biaya perolehan diamortisasi stated at amortised cost using the effective
dan disajikan sebesar biaya perolehan interest rate method less allowance for
diamortisasi dengan menggunakan metode impairment losses.
suku bunga efektif dikurangi penyisihan
kerugian penurunan nilai.
Lihat Catatan 3e untuk kebijakan akuntansi atas Refer to Note 3e for the accounting policies of
aset keuangan. financial assets.
h. Efek-efek h. Marketable securities
Efek-efek yang dimiliki oleh Bank berupa Securities held by the Bank in the form of
Sekuritas Rupiah Bank Indonesia (SRBI), Surat Bank Indonesia Rupiah Securities (SRBI),
Utang Negara (SUN) dan Obligasi Korporasi, Government Bond (SUN) and Corporate Bonds,
diklasifikasikan sebagai aset keuangan yang were classified as financial assets measured at
diukur dengan nilai wajar melalui pendapatan fair value through other comprehensive income
komprehensif lainnya dan biaya perolehan and at amortised cost.
diamortisasi.
Efek-efek yang diklasifikasikan ke dalam Marketable securities classified as held to
kelompok held to collect and sell disajikan collect and sell are presented at fair value. The
sebesar nilai wajarnya. Keuntungan atau unrealised gains or losses, net of tax, on the
kerugian yang belum direalisasi dari efek-efek marketable securities recorded in equity are
tersebut setelah dikurangi pajak yang tercatat recognised as income or expense of the period
dalam ekuitas diakui sebagai penghasilan atau when realised.
beban pada periode dimana surat berharga
tersebut dijual.
Efek-efek yang diklasifikasikan ke dalam Marketable securities classified as held to
kelompok held to collect, disajikan sebesar collect are presented at cost adjusted for
biaya perolehan yang disesuaikan dengan unamortised premium and/or discount.
premi dan/atau diskonto yang belum Premium or discount is amortised using
diamortisasi. Premi atau diskonto diamortisasi effective interest method.
dengan menggunakan metode suku bunga
efektif.
56
Page 606
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
h. Efek-efek (lanjutan) h. Marketable securities (continued)
Bila terjadi penurunan nilai wajar dibawah biaya If there is a decrease in fair value below its cost
perolehan (termasuk amortisasi premi dan/atau (including amortisation of premium and/or
diskonto) yang bersifat permanen, maka biaya discount) of such marketable securities will not
perolehan efek-efek yang bersangkutan be fully recovered, a permanent decline in value
diturunkan sebesar nilai wajarnya. Jumlah is considered to have occurred and the
penurunan nilai tersebut diakui pada laporan individual security is impaired to its fair value.
laba rugi tahun berjalan dan penghasilan The impairment is recognised as loss in the
komprehensif lain. current year’s profit or loss and other
comprehensive income.
Efek-efek yang diklasifikasikan pada biaya Marketable securities classified as amortised
perolehan diamortisasi, setelah pengakuan cost, after initial recognition, are measured at
awal, diamortisasi dengan menggunakan their amortized cost using the effective interest
metode suku bunga efektif. rate method.
Pendapatan bunga diakui dalam laporan laba Interest income is recognized in the statements
rugi dan penghasilan komprehensif lain dengan of profit or loss and other comprehensive
menggunakan metode suku bunga efektif. income using the effective interest rate method.
Nilai wajar ditentukan berdasarkan harga Fair value is determined based on the
kuotasi pasar yang berlaku. Manajemen akan prevailing market price quotation. Management
menentukan nilai wajar efek-efek berdasarkan will determine the fair value of securities based
model yang dikembangkan secara internal dan on internally developed models and best
estimasi terbaik, jika harga pasar yang dapat estimates, if reliable market prices are not
diandalkan tidak tersedia. available.
Lihat Catatan 3e untuk kebijakan akuntansi atas Refer to Note 3e for the accounting policies of
aset dan liabilitas keuangan. financial assets and liabilities.
i. Efek-efek yang dibeli dengan janji dijual i. Securities purchased under agreements to
kembali resell
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under resale agreements
(reverse repo) disajikan sebagai tagihan (reverse repo) are presented as receivables at
sebesar harga jual kembali yang disepakati the agreed resale price net of the difference
dikurangi dengan selisih antara harga beli between the purchase price and agreed resale
dan harga jual kembali yang disepakati price (unearned interest income) and allowance
(pendapatan bunga yang ditangguhkan) dan for impairment losses. The difference between
penyisihan kerugian penurunan nilai. Selisih the purchase price and the agreed resale price
antara harga beli dan harga jual kembali yang are amortised using effective interest rate as
disepakati tersebut diamortisasi dengan interest income over the period, commencing
menggunakan suku bunga efektif sebagai from the acquisition date to the resale date.
pendapatan bunga selama jangka waktu sejak
efek-efek itu dibeli hingga saat dijual kembali.
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under resale agreements
(reverse repo) diklasifikasikan sebagai aset (reverse repo) are classified as financial assets
keuangan yang diukur dengan biaya perolehan measured at amortised cost.
yang diamortisasi.
Lihat Catatan 3e untuk kebijakan akuntansi atas Refer to Note 3e for the accounting policies of
aset dan liabilitas keuangan. financial assets and liabilities.
57
Page 607
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
j. Kredit yang diberikan j. Loans
Kredit yang diberikan diukur pada biaya Loans are measured at amortised cost using
perolehan diamortisasi menggunakan metode the effective interest rate method, less
suku bunga efektif, dikurangi dengan allowance for impairment losses. Amortised
penyisihan kerugian penurunan nilai. Biaya cost is calculated by taking into account any
perolehan diamortisasi dihitung dengan discount or premium on acquisition and
memperhitungkan diskonto atau premi pada transaction costs that are an integral part of
saat akuisisi dan biaya transaksi yang effective interest rate. The amortisation is
merupakan bagian tidak terpisahkan dari suku recognised in profit and loss and other
bunga efektif. Amortisasi diakui dalam laporan comprehensive income. Allowance for
laba rugi dan penghasilan komprehensif lain. impairment losses is provided if there is an
Penyisihan kerugian penurunan nilai dibentuk objective evidence of impairment.
jika terdapat bukti objektif penurunan nilai.
Lihat Catatan 3e untuk kebijakan akuntansi Refer to Note 3e for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
Modifikasi kredit yang diberikan Loan modification
Skema modifikasi kredit yang diberikan dapat Modification schemes for loans can be in the
berupa penyesuaian pada suku bunga, pokok form of adjustment on interest rate, loan
bunga dan tunggakan bunga, perpanjangan principal and past due interest, extension of
jangka waktu jatuh tempo, penjadwalan kembali repayment period, rescheduling of installments
pembayaran angsuran serta modifikasi and other modification of the terms of the loans.
persyaratan kredit lainnya.
Setelah syarat dan ketentuan telah dinegosiasi Once the terms have been renegotiated, any
ulang, penurunan nilai yang ada sebelumnya previous impairment is measured using the
akan diukur dengan menggunakan suku bunga original Effective Interest Rate (EIR) as
efektif awal sebelum ketentuan kredit calculated before the modification of the terms
dimodifikasi dan kredit tersebut tidak lagi dalam and the loan is no longer considered “past due”.
kategori “past due”. Manajemen akan Management continuously reviews
melakukan kaji ulang kredit yang renegotiated loans to ensure that all criteria are
direstrukturisasi secara berkelanjutan untuk met and that the future payments are likely to
memastikan bahwa seluruh syarat terpenuhi occur. The loans continue to be subject to an
dan pembayaran di masa datang akan terjadi. individual or collective impairment assessment,
Kredit tersebut akan dimasukkan dalam which is calculated using the loan’s original EIR
perhitungan penurunan nilai secara individual and follow the impairment assessment of loans.
atau kolektif, yang dihitung dengan
menggunakan suku bunga efektif awal dan
mengikuti perlakuan atas perhitungan
penurunan nilai kreditnya.
58
Page 608
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
j. Kredit yang diberikan (lanjutan) j. Loans (continued)
Modifikasi kredit yang diberikan (lanjutan) Loan modification (continued)
Jika persyaratan perjanjian suatu kredit If the terms of a loan are modified, then the
dimodifikasi, maka Bank mengevaluasi apakah Bank evaluates whether the contractual cash
arus kas kontraktual dari kredit yang flows of the modified asset are substantially
termodifikasi berbeda secara signifikan. different.
Jika arus kas berbeda secara signifikan, maka If the cash flows are substantially different, then
hak kontraktual atas arus kas dari aset the contractual rights to cash flows from the
keuangan yang original sebenarnya telah original financial asset are deemed to have
kadaluarsa. Dalam hal ini, aset keuangan yang expired. In this case the original financial asset
original dihentikan pengakuannya dan aset is derecognised and a new financial asset is
keuangan yang baru diakui pada nilai wajar recognised at fair value plus any eligible
ditambah biaya transaksi yang memenuhi transaction costs. Any fees received as part of
syarat. Imbalan yang diterima sebagai bagian the modification are accounted for as follows:
dari modifikasi diperhitungkan sebagai berikut:
- Imbalan yang dipertimbangkan sewaktu - Fees that are considered in determining
menentukan nilai wajar dari aset baru dan that fair value of the new asset and fees
imbalan yang merupakan pembayaran represent reimbursement of eligible
kembali (reimbursement) dari biaya transaction costs are included in the initial
transaksi yang memenuhi syarat akan measurement of the asset; and
dimasukkan sebagai pengakuan awal aset;
dan
- Imbalan lainnya dimasukkan ke dalam laba - Other fees are included in profit or loss as
rugi sebagai bagian dari keuntungan atau part of the gain or loss on derecognition.
kerugian dari penghentian pengakuan.
Jika modifikasi aset keuangan yang diukur pada If the modification of a financial asset measured
biaya perolehan diamortisasi tidak at amortised cost does not result in
mengakibatkan penghentian pengakuan aset derecognition of the financial asset, then the
keuangan, maka Bank terlebih dahulu Bank first recalculates the gross carrying
menghitung kembali nilai tercatat bruto aset amount of the financial asset using the original
keuangan menggunakan suku bunga efektif effective interest rate of the asset and
awal aset tersebut dan mengakui selisih recognises the resulting adjustment as
penyesuaian sebagai keuntungan atau modification gain or loss in profit or loss. Any
kerugian modifikasi di dalam laba rugi. Biaya costs or fees incurred and modification fees
atau imbalan yang terjadi dan imbalan received are adjusted to the gross carrying
modifikasi yang diterima disesuaikan ke nilai amount of the modified financial asset and are
tercatat bruto dan diamortisasi selama sisa amortised over the remaining term of the
jangka waktu aset keuangan yang dimodifikasi. modified financial asset.
59
Page 609
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
j. Kredit yang diberikan (lanjutan) j. Loans (continued)
Modifikasi kredit yang diberikan (lanjutan) Loan modification (continued)
Jika modifikasi dilakukan karena alasan risiko If a modification is carried out because of credit-
kredit, maka keuntungan atau kerugian risk reason, then the gain or loss is presented
disajikan sebagai kerugian penurunan nilai. together as impairment losses. In other cases,
Selain karena alasan ini, keuntungan atau it is presented as interest income calculated
kerugian disajikan sebagai pendapatan bunga using the effective interest rate method.
yang dihitung dengan menggunakan metode
suku bunga efektif.
Dalam keadaan yang tidak biasa, setelah In some unusual circumstances, after changes
perubahan atau modifikasi yang or modifications that result in derecognition of
mengakibatkan penghentian pengakuan aset the original financial asset, there may be
keuangan awal, mungkin terdapat bukti bahwa evidence that the modified asset is credit
aset modifikasian memburuk pada pengakuan impaired at initial recognition. Accordingly, the
awal. Dengan demikian, aset keuangan financial asset should be recognised as an
tersebut diakui sebagai aset keuangan yang originated credit impaired financial asset.
memburuk pada pengakuan awal.
Beberapa kebijakan internal mengenai Some internal policies regarding loan
restrukturisasi kredit sebagai berikut: restructuring are as follows:
- Restrukturisasi diberikan kepada debitur - Restructuring granted to debtors who have
yang mengalami kesulitan pembayaran difficulty of loan payment for both loan
pinjaman baik pokok ataupun bunga principal or interest of loan and they still
pinjaman dan masih memiliki prospek have business prospects.
usaha.
- Debitur wajib mengajukan permohonan - The debtors must submit an application of
restrukturisasi kepada Bank. loan restructuring to the Bank.
- Wajib dilakukan analisa ulang atas - Mandatory conduct of a re-analysis of
kemampuan pembayaran kewajiban dan the ability of repayment obligations and
appraisal ulang agunan. re-appraisal of collateral.
60
Page 610
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
j. Kredit yang diberikan (lanjutan) j. Loans (continued)
Modifikasi kredit yang diberikan (lanjutan) Loan modification (continued)
Beberapa kebijakan internal mengenai Some internal policies regarding loan
restrukturisasi kredit sebagai berikut: (lanjutan) restructuring are as follows: (continued)
- Keputusan restrukturisasi dilakukan oleh - Decision of the restructuring carried out by
pejabat yang berbeda dari pemutus kredit different officials from the initial loans
awal. authorized.
- Wajib disempurnakan legalitas dan - Mandatory enhanced legal and binding of
pengikatan agunan. collateral.
- Penetapan kualitas kredit setelah - Determination of loans collectibility after
restrukturisasi mengacu kepada ketentuan restructuring refers to the latest Bank
Bank Indonesia terkini mengenai kualitas Indonesia regulations concerning the
aktiva produktif. quality of earning assets.
Kredit yang diberikan dihapusbukukan, ketika Loans are written-off, when loans have been
kredit sudah masuk dalam kategori macet included in loss category (collectibility 5) and
(kolektibilitas 5) dan tidak terdapat prospek there is no realistic prospect of collection in the
yang realistis mengenai pengembalian di masa near future and all collaterals that have been
datang dan semua jaminan telah diupayakan sought to be realized or taken over. When
untuk direalisasi atau sudah diambil alih. Kredit a loan is deemed uncollectible, it is written-off
yang tidak dapat dilunasi dihapusbukukan against the related allowance for impairment
dengan mendebit cadangan kerugian losses.
penurunan nilai.
Penerimaan kembali atas kredit yang telah The recoveries of loans written-off are
dihapusbukukan, disajikan sebagai pendapatan presented as other operational income.
operasional lainnya.
Perubahan atau modifikasi yang dilakukan Changes or modifications that were made on
karena risiko kredit, dapat dipertimbangkan the basis of credit risk reason can be
sebagai indikasi aset keuangan yang berasal considered as an indication of originated
dari aset keuangan yang memburuk pada credit-impaired financial assets. Meanwhile
pengakuan awal. Sedangkan perubahan atau changes or modifications that were made on
modifikasi yang dilakukan dengan dasar the basis of business' considerations, may not
pertimbangan bisnis, mungkin tidak diakui be recognised as originated credit-impaired
sebagai aset keuangan yang memburuk pada financial assets. However, comprehensive
pengakuan awal. Namun, penilaian ini perlu evaluation should be performed to determine
dilakukan secara menyeluruh untuk whether initial recognition of financial assets
menentukan apakah pengakuan awal aset has deteriorated at initial recognition.
keuangan telah memburuk pada saat
pengakuan awal.
61
Page 611
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
k. Biaya dibayar dimuka k. Prepaid expenses
Biaya dibayar dimuka adalah biaya yang telah Prepaid expenses are expenses which have
dikeluarkan tetapi belum diakui sebagai beban been incurred but have not been recognized as
pada periode terjadinya. expenses in the related period.
Biaya dibayar dimuka akan diakui sebagai Prepaid expenses are recognized as expenses
beban pada laporan laba rugi dan penghasilan in the statements of profit or loss and other
komprehensif lain pada saat diamortisasi comprehensive income during amortization in
sesuai dengan masa manfaatnya accordance with the expected beneficial period
menggunakan metode garis lurus (straight-line using the straight-line method.
method).
l. Aset tetap l. Fixed assets
Bank menerapkan PSAK 216, "Aset Tetap". The Bank implemented SFAS 216, "Fixed
Untuk aset tetap, Bank memilih menggunakan Assets". For fixed assets, the Bank has chosen
metode biaya kecuali tanah dan bangunan the cost method except for land and buildings
dimana menggunakan metode revaluasi. which use revaluation method.
Aset tetap selain tanah dan bangunan disajikan Fixed assets other than land and buildings are
sebesar harga perolehan dikurangi dengan stated at historical cost less accumulated
akumulasi penyusutan dan penurunan nilai jika depreciation and impairment loss, if any.
ada.
Biaya perolehan awal aset tetap meliputi biaya The initial cost of the fixed assets consists of its
konstruksi atau harga pembelian dan setiap construction cost or purchase price and any
biaya diatribusikan secara langsung untuk directly attributable costs of bringing the asset
membawa aset ke kondisi kerjanya dan lokasi to its working condition and location for its
untuk digunakan. Tanah dinyatakan sebesar intended use. Land is stated at historical cost
harga perolehan dan tidak disusutkan. and is not depreciated.
Biaya legal awal untuk mendapatkan hak legal Initial legal costs to obtain legal rights is
diakui sebagai bagian biaya akuisisi tanah, recognized as part of land acquisition costs,
biaya-biaya tersebut tidak didepresiasikan. these costs are not depreciated. Costs related
Biaya terkait dengan pembaharuan hak atas to the renewal of land rights are recognized as
tanah diakui sebagai aset tak berwujud dan intangible assets and amortised over the legal
diamortisasi sepanjang umur hukum hak. term.
Semua biaya pemeliharaan dan perbaikan yang All maintenance and repair costs which do not
tidak memenuhi kriteria untuk dikapitalisasi diakui fulfill the capitalization criteria, are recognized
dalam laporan laba rugi dan penghasilan in profit or loss and other comprehensive
komprehensif lain pada saat terjadinya. Pada income upon occurrence. At each financial year
setiap akhir tahun buku, nilai residu, umur manfaat, end, the assets’ residual values, useful lives
dan metode penyusutan ditelaah kembali dan and methods of depreciation are reviewed and
disesuaikan secara prospektif, sesuai dengan adjusted prospectively, as appropriate.
keadaannya.
62
Page 612
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
l. Aset tetap (lanjutan) l. Fixed assets (continued)
Aset tetap dalam pembangunan dinyatakan Fixed assets under construction are stated at
sebesar biaya perolehan dan disajikan sebagai cost and are presented as part of “Fixed
bagian dari “Aset tetap”. Akumulasi biaya assets”. The accumulated costs include cost of
perolehan meliputi biaya konstruksi dan biaya construction and other direct costs. Assets
langsung lainnya. Aset dalam pembangunan under construction are not depreciated and
tidak disusutkan dan hanya akan direklasifikasi they will only be reclassified to the appropriate
ke masing-masing aset tetap yang fixed asset account when the construction is
bersangkutan pada saat aset tersebut selesai completed and the constructed asset is ready
dikerjakan dan siap digunakan sesuai dengan for its intended use.
tujuannya.
Semua aset tetap kecuali tanah, disusutkan All fixed assets, except land, are depreciated
berdasarkan metode garis lurus selama using the straight-line method over their
estimasi masa manfaat aset tersebut sebagai expected useful lives as follows:
berikut:
Tarif
penyusutan/
Depreciation
rate Tahun/Years
Bangunan 5% 20 Buildings
Peralatan dan perabotan kantor 12,5 - 25% 4-8 Office furnitures and fixtures
Kendaraan 12,5 - 25% 4-8 Vehicles
Komputer 6,7 - 25% 4 - 15 Computer
Instalasi 12,5 - 25% 4-8 Installation
Pada setiap tanggal pelaporan, Bank At each reporting date, the Bank conducts an
melakukan penelaahan untuk menetapkan sisa evaluation to define the remaining useful lives,
masa manfaat, mengidentifikasi apakah terjadi identify whether there is a change in residual
perubahan di dalam nilai residu dan metode values and methods of accounting, as well as
akuntansi, serta untuk memutuskan apakah to decide whether there is any indication of
terdapat indikasi penurunan nilai. impairment.
Apabila aset tetap tidak digunakan lagi atau When assets are retired or otherwise disposed
dijual, maka nilai tercatat dan akumulasi of, their carrying values and accumulated
penyusutannya dikeluarkan dari laporan posisi depreciation are eliminated from the statements
keuangan, dan keuntungan atau kerugian yang of financial position and any gain or loss is
terjadi diakui dalam laporan laba rugi dan recognized in profit or loss and other
penghasilan komprehensif lain tahun berjalan. comprehensive income for the year.
Beban renovasi dan penambahan yang Renovations and additions are recorded as part
jumlahnya signifikan dicatat sebagai bagian dari of the carrying amount of the related asset
nilai tercatat aset yang bersangkutan apabila when the Bank will likely generate future
kemungkinan besar Bank akan mendapatkan economic benefits from those assets that
manfaat ekonomi masa depan dari aset tersebut exceed the performance standards expected.
yang melebihi standar kinerja yang diperkirakan
sebelumnya.
63
Page 613
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
l. Aset tetap (lanjutan) l. Fixed assets (continued)
Apabila nilai tercatat aset lebih besar dari nilai If the asset's carrying amount is greater than its
yang dapat diperoleh kembali, nilai tercatat aset recoverable value, the carrying value of assets
diturunkan menjadi sebesar nilai yang dapat is lowered to the amount of the recoverable
diperoleh kembali, yang ditentukan sebagai amount, determined as the higher of fair value
nilai tertinggi antara nilai wajar dikurangi harga less cost of disposal and value in use.
jual dan nilai yang dipakai.
Biaya bunga dan biaya pinjaman lainnya, seperti Interest expense and other borrowing costs,
biaya diskonto pinjaman baik yang secara such as loan discount fees either directly or
langsung atau tidak langsung digunakan untuk indirectly used to finance the construction of
pendanaan konstruksi aset kualifikasian, qualifying assets are capitalized until the assets
dikapitalisasi hingga aset tersebut selesai are completely constructed. For borrowing
dikonstruksi. Untuk biaya pinjaman yang dapat costs that are directly attributable to qualifying
diatribusikan secara langsung pada aset assets, the capitalized amount is determined
kualifikasian, jumlah yang dikapitalisasi from the actual borrowing costs incurred during
ditentukan dari biaya pinjaman aktual yang the period, net of income derived from
terjadi selama periode berjalan, dikurangi investments while on the loan proceeds. For
penghasilan yang diperoleh dari investasi loans that are not directly attributable to
sementara atas dana hasil pinjaman tersebut. a qualifying asset, the amount capitalized is
Untuk pinjaman yang tidak dapat diatribusikan determined by applying a capitalization rate to
secara langsung pada suatu aset kualifikasian, the amount spent to acquire qualifying assets.
jumlah yang dikapitalisasi ditentukan dengan The capitalization rate is calculated based on
mengalikan tingkat kapitalisasi terhadap jumlah the weighted average borrowing costs divided
yang dikeluarkan untuk memperoleh aset by the number of loans available over the
kualifikasian. Tingkat kapitalisasi dihitung period, in addition to loans specifically taken for
berdasarkan rata-rata tertimbang biaya the purpose of obtaining a qualifying asset.
pinjaman yang dibagi dengan jumlah pinjaman
yang tersedia selama periode, selain pinjaman
yang secara spesifik diambil untuk tujuan
memperoleh suatu aset kualifikasian.
Jumlah tercatat aset tetap dihentikan An item of fixed assets is derecognised upon
pengakuannya pada saat dilepaskan atau saat disposal or when no future economic benefits
tidak ada manfaat ekonomis masa depan are expected from its use or disposal.
yang diharapkan dari penggunaan atau
pelepasannya.
Laba atau rugi yang timbul dari penghentian Any gain or loss arising from the derecognition
pengakuan aset (dihitung dari selisih antara of the asset (calculated as the difference
jumlah neto hasil pelepasan dan jumlah tercatat between the net disposal proceeds and the
dari aset) diakui dalam laporan laba rugi dan carrying amount of the asset) is recognised in
penghasilan komprehensif lain pada tahun profit or loss and other comprehensive income
yang sama ketika aset tersebut dihentikan in the year the asset is derecognised.
pengakuannya.
Bank menerapkan kebijakan akuntansi model The Bank applies revaluation model as
revaluasi untuk aset tetap berupa tanah dan accounting policy for land and buildings. For
bangunan. Untuk aset tetap selain tanah dan fixed assets other than land and buildings, it
bangunan menggunakan model biaya. applies cost model.
64
Page 614
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
l. Aset tetap (lanjutan) l. Fixed assets (continued)
Tanah dan bangunan disajikan sebesar nilai Land and buildings are shown at fair value less
wajar, dikurangi akumulasi penyusutan untuk subsequent depreciation for buildings.
bangunan. Penilaian terhadap tanah dan Valuation of land and buildings are performed
bangunan dilakukan oleh penilai independen by external independent appraisers with certain
eksternal yang telah memiliki sertifikasi dan qualification and registered with Financial
terdaftar di Otoritas Jasa Keuangan (“OJK”). Services Authority (“OJK”). Valuations are
Penilaian atas aset tersebut dilakukan secara performed with sufficient regularity to ensure the
berkala untuk memastikan bahwa nilai wajar fair value of a revalued asset does not differ
aset yang direvaluasi tidak berbeda secara materially from its carrying amount. Any
material dengan nilai tercatatnya. Akumulasi accumulated depreciation at the date of
penyusutan pada tanggal revaluasi dieliminasi revaluation is eliminated against the gross
terhadap nilai tercatat bruto aset, dan nilai carrying amount of the asset, and the net
netonya disajikan kembali sebesar nilai amount is restated to the revalued amount of
revaluasian aset tetap. the asset.
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset changes
mengalami perubahan yang signifikan dan significantly, it is necessary to revalue on an
fluktuatif, maka perlu direvaluasi secara annual basis, where as if the fair value of the
tahunan, sedangkan jika nilai wajar dari aset revalued asset does not change significantly, it
yang direvaluasi tidak mengalami perubahan is necessary to revalue at a minimum every
yang signifikan dan fluktuatif, maka perlu three years.
dilakukan revaluasi paling kurang tiga tahun
sekali.
Kenaikan nilai tercatat yang timbul dari revaluasi Increases in the carrying amount arising on
tanah dan bangunan dicatat sebagai “Surplus revaluation of land and buildings is recorded in
Revaluasi” dan disajikan sebagai “Pendapatan “Revaluation Surplus” and presented in
Komprehensif Lain”. Penurunan nilai tercatat “Other Comprehensive Income”. Decrease in
yang timbul dari revaluasi the carrying amount as result of revaluation is
dicatat sebagai beban pada tahun berjalan. recorded as expense in the current year. If the
Apabila aset tersebut memiliki saldo asset has a balance on its “Revaluation
“Surplus Revaluasi” yang disajikan sebagai Surplus”, loss from revaluation of fixed asset is
“Pendapatan Komprehensif Lain”, maka selisih first charged to “Revaluation Surplus” which is
penurunan nilai tercatat tersebut dibebankan presented as “Other Comprehensive Income”
terhadap “Surplus Revaluasi” dan sisanya and the rest of the amount is charged to current
diakui sebagai beban tahun berjalan. year’s profit or loss.
Surplus revaluasi aset tetap yang termasuk The revaluation surplus of fixed assets in equity
dalam ekuitas dapat dipindahkan langsung ke can be transferred directly to the retained
saldo laba ketika aset tersebut dihentikan earnings when the asset derecognised. This
pengakuannya. Hal ini meliputi pemindahan includes the transfer of revaluation surplus
sekaligus surplus revaluasi ketika penghentian when derecognised or upon disposal of fixed
atau pelepasan aset tersebut. Namun, sebagian asset. However, some of the revaluation
surplus revaluasi tersebut dapat dipindahkan surplus can be reclassed in line with the Bank’s
sejalan dengan penggunaan aset oleh Bank. use of fixed asset. In this case, the revaluation
Dalam hal ini, surplus revaluasi yang surplus transferred to the retained earnings is
dipindahkan ke saldo laba adalah sebesar the amount of difference between depreciation
perbedaan antara jumlah penyusutan based on the asset revaluation and the amount
berdasarkan nilai revauasian aset dan jumlah of depreciation based on the cost of its initial
penyusutan berdasarkan biaya perolehan acquisition. The transfer of revaluation surplus
awalnya. Pemindahan surplus revaluasi ke to the retained earning is not through profit and
saldo laba tidak dilakukan melalui laba rugi. loss.
65
Page 615
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
m. Agunan yang diambil alih (AYDA) m. Foreclosed collaterals
Agunan yang diambil alih (AYDA) adalah aset Foreclosed collaterals are the Bank's acquired
yang diperoleh Bank, baik melalui pelelangan assets, either through auctions or outside the
maupun diluar pelelangan berdasarkan auction based on voluntary submission by the
penyerahan secara sukarela oleh pemilik owner of the collateral or by the power to sell
agunan atau berdasarkan kuasa untuk menjual outside of the auction of the owner of the
diluar lelang dari pemilik agunan dalam hal collateral in the event that the debtor does not
debitur tidak memenuhi kewajibannya kepada meet its obligations to the Bank. Foreclosed
Bank. AYDA merupakan jaminan kredit yang collaterals are collateral loans that were taken
diberikan yang telah diambil alih sebagai bagian over as part of the settlement of loans and are
dari penyelesaian kredit yang diberikan dan presented in "Other Assets".
disajikan pada “Aset Lain-lain”.
Agunan yang diambil alih diakui sebesar nilai Foreclosed collaterals are stated at net
neto yang dapat direalisasi (net realizable realizable value or stated at loan outstanding
value) atau sebesar nilai outstanding kredit yang amount, whichever is lower. Net realizable
diberikan, mana yang lebih rendah. Nilai neto value is the fair value of the foreclosed
yang dapat direalisasi adalah nilai wajar agunan collaterals less the estimated costs to sell the
yang diambil alih dikurangi dengan estimasi assets. The excess of loan receivable over
biaya untuk menjual agunan tersebut. Selisih the net realizable value of the foreclosed
lebih saldo kredit di atas nilai neto yang dapat collaterals is charged to allowance for
direalisasi dari agunan yang diambilalih impairment losses. The difference between the
dibebankan ke dalam akun cadangan kerugian recorded amount of the foreclosed collaterals
penurunan nilai aset. Selisih antara nilai agunan and the proceeds from the sale of such
yang diambil alih dengan hasil penjualan diakui collateral is recorded as a gain or loss at the
sebagai keuntungan atau kerugian pada saat time of sale.
penjualan.
Beban-beban yang berkaitan dengan Expenses for maintaining and repair o f
pemeliharaan dan perbaikan AYDA dan properti foreclosed collaterals and properties are
dibebankan ke laporan laba rugi dan charged to the current year's profit or and
penghasilan komprehensif lain tahun berjalan other comprehensive income as incurred. In the
pada saat terjadinya. Bila terjadi penurunan nilai event of permanent impairment, the carrying
yang bersifat permanen, maka nilai tercatatnya amount is reduced to recognize the decline and
dikurangi untuk mengakui penurunan tersebut the loss is charged to the statements of profit or
dan kerugiannya dibebankan pada laporan laba loss and other comprehensive income.
rugi dan penghasilan komprehensif lain tahun
berjalan.
n. Aset tak berwujud n. Intangible assets
Aset tak berwujud diakui jika, dan hanya jika, Intangible assets are recognised only when its
biaya perolehan aset tersebut dapat diukur cost can be measured reliably and it is probable
secara andal dan kemungkinan besar Bank that expected future benefits that are
akan memperoleh manfaat ekonomis masa attributable to it will flow to the Bank.
depan dari aset tersebut.
Bank mengklasifikasikan aset tak berwujud The Bank classifies intangible assets in other
dalam aset lain-lain, berupa perangkat lunak assets, such as software and license. Intangible
dan lisensi. Aset tak berwujud dicatat sebesar assets are stated at cost less accumulated
biaya perolehan dikurangi akumulasi amortisasi amortization and accumulated impairment loss,
dan akumulasi rugi penurunan nilai, jika ada. if any.
66
Page 616
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
n. Aset tak berwujud (lanjutan) n. Intangible assets (continued)
Biaya perolehan perangkat lunak terdiri dari Cost of software consists of all expenses
seluruh pengeluaran yang dapat dikaitkan directly attributable to the preparation of such
langsung dalam persiapan perangkat lunak software cost, until ready to be used for their
tersebut sehingga siap digunakan sesuai intended purpose.
dengan tujuannya.
Pengeluaran setelah perolehan perangkat Subsequent expenditure on software is
lunak dapat ditambahkan pada biaya perolehan capitalized only when it increases the future
perangkat lunak atau dikapitalisasi sebagai economic benefits of the software, so that it
perangkat lunak hanya jika pengeluaran becomes larger than originally expected
tersebut menambah manfaat ekonomis masa performance standards. Expenditure with no
depan dari perangkat lunak yang bersangkutan addition of future economic benefits from the
sehingga menjadi lebih besar dari standar software is directly recognised as expenses
kinerja yang diperkirakan semula. Pengeluaran when incurred.
yang tidak menambah manfaat ekonomis masa
depan dari perangkat lunak diakui sebagai
beban pada saat terjadinya.
Masa manfaat ekonomis, nilai residu dan The estimated useful lives, residual values and
metode amortisasi ditelaah setiap akhir tahun. amortization method are reviewed at each
financial year end.
Perangkat lunak diamortisasi dengan Software is amortised by using straight-line
menggunakan metode garis lurus selama method over the estimated useful life of
estimasi umur manfaatnya, berdasarkan umur software, based on the estimated useful lives of
manfaat aset tak berwujud yang diestimasi the fixed assets as follows:
sebagai berikut:
Amortisasi diakui dalam laporan laba rugi dan Amortization is recognized in statements of
penghasilan komprehensif lain dengan profit or loss and comprehensive income using
menggunakan metode garis lurus, sejak the straight line method, from the date that it is
tanggal perangkat lunak tersebut tersedia untuk available for use until the economic benefits of
dipakai sampai berakhirnya masa manfaat dari software is ended.
perangkat lunak tersebut.
Estimasi masa manfaat ekonomis perangkat Estimated economic useful life of software is
lunak adalah selama 3-15 tahun atau dengan for 3-15 years or with depreciation rate of
tarif penyusutan sebesar 6,7%-33,3%. 6.7%-33.3%. Meanwhile, estimated economic
Sedangkan estimasi masa manfaat ekonomis useful life of license and trademark is in
untuk lisensi dan merek dagang adalah sesuai accordance with the contractual rights of each
dengan hak kontraktual masing-masing lisensi license and trademark, with the longest time of
dan merek dagang tersebut, paling lama untuk 10 years or a depreciation rate of 10%.
10 tahun atau dengan tarif penyusutan sebesar
10%.
Aset tak berwujud dihentikan pengakuannya Intangible asset is derecognized if it is:
jika:
a. Dilepas; atau a. Disposed; or
b. Tidak terdapat lagi manfaat ekonomi masa b. There is no expectation of future economic
depan yang diharapkan dari penggunaan benefits when used or released.
atau pelepasannya.
67
Page 617
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
o. Penurunan nilai aset non-keuangan o. Impairment of non-financial assets
Nilai tercatat aset non-keuangan ditelaah untuk The carrying values of non-financial assets are
penurunan nilai apabila terdapat kejadian atau reviewed for impairment whenever events or
perubahan keadaan yang mengindikasikan changes in circumstances indicate that the
bahwa nilai tercatat suatu aset tidak dapat carrying amount of an asset may not be
dipulihkan. Jika ada indikasi seperti itu dan nilai recoverable. If such indication exists and where
tercatat suatu aset melebihi taksiran jumlah the carrying amount of an asset exceeds the
terpulihkan, aset atau unit penghasil kas estimated recoverable amount, the assets
diturunkan nilainya ke jumlah terpulihkan. or cash-generating units are written down
Taksiran jumlah terpulihkan aset adalah yang to their recoverable amount. The estimated
lebih tinggi dari nilai wajar aset dan nilai pakai. recoverable amount of an asset is the higher of
an asset's fair value less cost to sell and value-
in-use.
Nilai wajar adalah nilai yang diperoleh dari The fair value is the amount obtainable from the
penjualan aset dalam transaksi yang wajar sale of an asset in an arm's length transaction
dikurangi biaya penjualan sedangkan nilai pakai less costs of disposal while value-in-use is the
adalah nilai kini dari estimasi arus kas masa present value of estimated future cash flows
mendatang yang diharapkan muncul dari expected to arise from the continuing use of an
penggunaan aset secara terus menerus dan asset and from its disposal at the end of its
dari penjualannya pada akhir masa pakainya. useful life.
Untuk aset yang tidak menghasilkan arus kas For an asset that does not generate largely
masuk independen yang besar, jumlah independent cash inflows, the recoverable
terpulihkan ditentukan untuk unit penghasil kas amount is determined for the cash-generating
terkait aset tersebut. Rugi penurunan nilai unit to which the asset belongs. Impairment
diakui dalam laporan laba rugi dan penghasilan losses are recognised in profit or loss and other
komprehensif lain. Dalam membuat taksiran comprehensive income. In assessing value-in-
nilai pakai, estimasi arus kas masa mendatang use, the estimated future cash flows are
didiskontokan ke nilai sekarang dengan discounted to their present value using a pre-
menggunakan tingkat diskonto sebelum pajak tax discount rate that reflects current market
yang mencerminkan penilaian pasar saat ini assessments of the time value of money and
dari nilai waktu dari uang dan risiko spesifik the risks specific to the asset.
untuk aset.
Untuk aset non-keuangan tidak termasuk aset For non-financial assets excluding intangible
tak berwujud dengan masa manfaat tidak assets with indefinite useful life, an assessment
terbatas, penilaian dilakukan pada setiap is made at each reporting date as to whether
tanggal pelaporan, apakah ada indikasi bahwa there is any indication that previously
kerugian penurunan nilai yang sebelumnya recognised impairment losses may no longer
diakui mungkin tidak lagi ada atau mungkin exist or may have decreased. If such indication
telah menurun. Jika indikasi tersebut terjadi, exists, the recoverable amount is estimated.
jumlah terpulihkan diperkirakan. Rugi A previously recognised impairment loss is
penurunan nilai yang diakui sebelumnya dibalik reversed only if there has been a change in the
hanya jika telah terjadi perubahan dalam estimates used to determine the asset's
estimasi yang digunakan untuk menentukan recoverable amount since the last impairment
jumlah terpulihkan aset sejak rugi penurunan loss was recognised.
nilai terakhir diakui.
68
Page 618
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
o. Penurunan nilai aset non-keuangan p. o. Impairment of non-financial assets
(lanjutan) (continued)
Jika ini kasusnya, jumlah tercatat aset If that is the case, the carrying amount of the
meningkat menjadi jumlah terpulihkan tersebut. asset is increased to its recoverable amount.
Jumlah peningkatan tersebut tidak dapat That increased amount cannot exceed the
melebihi nilai tercatat yang telah ditentukan, carrying amount that would have been
setelah dikurangi penyusutan atau amortisasi, determined, net of depreciation or amortisation,
sehingga seolah-olah kerugian penurunan nilai had no impairment loss been recognised for the
yang diakui untuk aset tahun-tahun sebelumnya asset in prior years.
tidak pernah terjadi.
Pembalikan tersebut diakui dalam laporan laba Such reversal is recognised in profit or loss and
rugi dan penghasilan komprehensif lain kecuali other comprehensive income unless the asset
aset dicatat pada nilai revaluasi, yang mana is carried at revalued amount, in which case the
pembalikan diperlakukan sebagai peningkatan reversal is treated as a revaluation increase.
revaluasi. Setelah pembalikan itu, beban After such a reversal, the depreciation or
penyusutan atau amortisasi disesuaikan dalam amortisation expense is adjusted in future years
tahun-tahun mendatang untuk mengalokasikan to allocate the asset's revised carrying amount,
jumlah revisi nilai tercatat aset, dikurangi nilai less any residual value, on a systematic basis
sisa, secara sistematis atas sisa manfaatnya. over its remaining useful life.
Aset tak berwujud dengan masa manfaat tidak Intangible assets with indefinite useful lives are
terbatas diuji untuk penurunan nilai setiap tahun tested for impairment annually either
baik secara individu maupun di tingkat unit individually or at the cash-generating unit level
penghasil kas mana yang sesuai dan ketika as appropriate and when circumstances
keadaan mengindikasikan bahwa nilai tercatat indicate that the carrying value may be
mungkin mengalami penurunan nilai. impaired.
p. Liabilitas segera p. Liabilities due immediately
Liabilitas segera merupakan liabilitas Bank Obligations due immediately represent
yang harus segera dibayarkan kepada pihak obligations to third parties based on contract or
lain berdasarkan kontrak atau perintah dari order by those having authority that have
pihak yang mempunyai kewenangan untuk itu. to be settled immediately. Obligations due
Liabilitas segera diukur sebesar biaya immediately are measured at their amortised
perolehan diamortisasi. cost.
Lihat Catatan 3e untuk kebijakan akuntansi Refer to Note 3e for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
q. Simpanan nasabah q. Deposits from customers
Simpanan nasabah terdiri dari giro, tabungan Deposits from customers represent current
dan deposito berjangka. accounts, savings and time deposits.
Giro merupakan dana nasabah yang dapat Demand deposits represent deposits from
digunakan sebagai alat pembayaran dan customers that can be used as instruments of
penarikannya dapat dilakukan setiap saat payment and can be withdrawn at any time
melalui cek, atau dengan cara through cheques or transfer of funds with
pemindahbukuan dengan bilyet giro atau clearing account or other forms.
sarana perintah pembayaran lainnya.
69
Page 619
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
q. Simpanan nasabah (lanjutan) q. Deposits from customers (continued)
Tabungan merupakan dana nasabah yang bisa Savings accounts represent deposits from
ditarik setiap saat berdasarkan persyaratan customers that can be withdrawn at any time
tertentu yang disepakati bersama. based on certain conditions agreed by both
parties.
Deposito berjangka merupakan simpanan Time deposits represent deposits from
nasabah yang dapat ditarik dalam jangka waktu customers that can be withdrawn after
tertentu berdasarkan kesepakatan antara a certain time in accordance with the
nasabah dengan Bank. agreement between the customers and the
Bank.
Simpanan dari nasabah diklasifikasikan Deposits from customers are classified as
sebagai liabilitas keuangan yang diukur pada financial liabilities at amortised cost. Refer to
biaya perolehan diamortisasi. Lihat Catatan 3e Note 3e for the accounting policies of financial
untuk kebijakan akuntansi atas aset dan assets and liabilities.
liabilitas keuangan.
r. Simpanan dari bank lain r. Deposits from other banks
Simpanan dari bank lain terdiri dari kewajiban Deposits from other banks represent liabilities
terhadap bank lain, dalam bentuk giro, deposito to other banks in the form of demand deposits,
berjangka, tabungan dan interbank call money. time deposits, saving and interbank call money.
Simpanan dari bank lain diklasifikasikan Deposits from other banks are classified as
sebagai liabilitas keuangan pada biaya financial liabilities at amortised cost. Refer to
perolehan diamortisasi. Lihat Catatan 3e untuk Note 3e for the accounting policies of financial
kebijakan akuntansi atas aset dan liabilitas assets and liabilities.
keuangan.
s. Pendapatan dan beban provisi dan komisi s. Provision and commission income and
expense
Pendapatan dan beban provisi dan komisi yang Provision and commissions income and
merupakan bagian dari suku bunga efektif expense that are integral to the effective
instrumen keuangan, dimasukkan dalam interest rate on a financial instrument are being
perhitungan suku bunga efektif. Pendapatan taken into account in the calculation of the
dan beban ini diamortisasi sepanjang umur aset effective interest rate. These income and
atau liabilitas keuangan, atau selama periode expense are amortised over the life of financial
risiko. assets or liabilities or during the period of the
risk.
Provisi dan komisi yang tidak berkaitan dengan Provision and commissions not related to the
kegiatan utama Bank diakui sebagai main activities of the Bank are recognised as
pendapatan atau beban pada saat terjadinya revenues and expenses on the transaction date
transaksi dan diklasifikasikan sebagai and classified under other operating income or
pendapatan operasional lainnya atau beban other operating expenses.
operasional lainnya.
70
Page 620
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
t. Pendapatan dan biaya lain-lain t. Other income and expenses
Seluruh penghasilan dan beban lain-lain yang All of these other income and expenses are
terjadi dibebankan pada laporan laba rugi dan recorded in the statement of profit or loss and
penghasilan komprehensif lain pada saat comprehensive income when incurred.
terjadinya.
u. Sewa u. Lease
Pada tanggal permulaan kontrak, Bank menilai At the inception of a contract, the Bank
apakah kontrak merupakan atau mengandung assesses whether the contract is or contains
sewa. Suatu kontrak merupakan atau a lease. A contract is or contains a lease if the
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of
memberikan hak untuk mengendalikan an identified asset for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration.
jangka waktu untuk dipertukarkan dengan
imbalan.
Bank dapat memilih untuk tidak mengakui aset The Bank can choose not to recognise the right-
hak-guna dan liabilitas sewa untuk: of-use asset and lease liabilities for:
- Sewa jangka pendek; dan - Short-term lease; and
- Sewa yang aset pendasarnya bernilai - Low value assets.
rendah.
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right
untuk mengendalikan penggunaan aset to control the use of an identified asset, the
identifikasian, Bank harus menilai apakah: Bank shall assess whether:
- Bank memiliki hak untuk mendapatkan - The Bank has the right to obtain
secara substansial seluruh manfaat substantially all the economic benefits from
ekonomi dari penggunaan aset use of the asset throughout the period of
identifikasian; dan use; and
- Bank memiliki hak untuk mengarahkan - The Bank has the right to direct the use of
penggunaan aset Bank memiliki hak ini the asset. The Bank has the right when it
ketika Bank memiliki hak untuk has the most relevant decision-making
pengambilan keputusan yang relevan rights on how and for what purpose the
tentang bagaimana dan untuk tujuan apa asset is used during the period.
aset akan digunakan selama periode
penggunaan.
Pada tanggal permulaan sewa, Bank mengakui The Bank recognises right-of-use asset and
aset hak-guna dan liabilitas sewa. Aset hak- lease liability at the lease commencement date.
guna diukur pada biaya perolehan, dimana The right-of-use is initially measured at cost,
meliputi jumlah pengukuran awal liabilitas sewa which comprises the initial amount of the lease
yang disesuaikan dengan pembayaran sewa liability adjusted for any lease payment made at
yang dilakukan pada atau sebelum tanggal or before the commencement date, plus any
permulaan, ditambah dengan biaya langsung initial direct cost incurred. The right-of-use
awal yang dikeluarkan. Aset hak-guna asset is amortised over the straight-line method
diamortisasi dengan menggunakan metode throughout the useful life.
garis lurus sepanjang jangka umur sewa.
71
Page 621
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
u. Sewa (lanjutan) u. Lease (continued)
Liabilitas sewa diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa yang belum dibayar pada present value of the lease payments that are
tanggal permulaan, didiskontokan dengan not paid at the commencement date,
menggunakan suku bunga implisit dalam sewa discounted using the interest rate implicit in the
atau jika suku bunga tersebut tidak dapat lease or if that right cannot be readily
ditentukan, maka menggunakan suku bunga determined, using the incremental borrowing
pinjaman incremental. Pada umumnya, Bank rate. Generally, the Bank uses its incremental
menggunakan suku bunga pinjaman borrowing rate as a discount rate.
incremental sebagai tingkat bunga diskonto.
Pembayaran sewa dialokasikan menjadi bagian Each lease payment is allocated between the
pokok dan biaya keuangan. Biaya keuangan liability and finance cost. The finance cost is
dibebankan pada laba rugi selama periode charged to profit or loss over the lease period
sewa sehingga menghasilkan tingkat suku so as to produce a constant periodic rate of
bunga periodik yang konstan atas saldo interest on the remaining balance of the liability
liabilitas untuk setiap periode. for each period.
Jika sewa mengalihkan kepemilikan aset If the lease transfers ownership of the
pendasar kepada Bank pada akhir masa sewa underlying asset to the Bank by the end of the
atau jika biaya perolehan aset hak-guna lease term or if the cost of the right-of-use asset
merefleksikan Bank akan mengeksekusi opsi reflects that the Bank will exercise a purchase
beli, maka Bank menyusutkan aset hak-guna option, the Bank depreciates the right-of-use
dari tanggal permulaan hingga akhir umur asset from the commencement date to the
manfaat aset pendasar. Jika tidak, maka Bank end of the useful life of the underlying
menyusutkan aset hak-guna dari tanggal asset. Otherwise, the Bank depreciates the
permulaan hingga tanggal yang lebih awal right-of-use asset from the commencement
antara akhir umur manfaat aset hak-guna atau date to the earlier of the end of the useful life of
akhir umur sewa. the right-of-use asset or the end of the useful
life.
Modifikasi sewa Leases modification
Bank mencatat modifikasi sewa sebagai sewa The Bank accounts for a lease modification as
terpisah jika: a separate lease if:
- modifikasi meningkatkan ruang lingkup - the modification increases the scope of the
sewa dengan menambahkan hak untuk leases by adding the right to use one or
menggunakan satu aset pendasar atau more underlying assets;
lebih;
- imbalan sewa meningkat sebesar jumlah - the consideration for the leases increases
yang setara dengan harga tersendiri untuk by an amount commensurate with the
peningkatan dalam ruang lingkup dan standalone price for the increase in scope
penyesuaian yang tepat pada harga and any appropriate adjustments to
tersendiri tersebut untuk merefleksikan that standalone price to reflect the
kondisi kontrak tertentu. circumstances of the particular contract.
72
Page 622
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
v. Perpajakan v. Taxation
Perlakuan akuntansi atas pajak penghasilan Accounting treatment for income tax is in
sesuai dengan PSAK 212 (Revisi 2014), “Pajak accordance with SFAS 212 (Revised 2014),
Penghasilan”. “Income Tax”.
Beban pajak terdiri dari pajak kini dan pajak Tax expense consists of current tax and
tangguhan. Pajak diakui dalam laporan laba deferred tax. Taxes are recognised in profit or
rugi, kecuali jika pajak tersebut terkait dengan loss, unless the tax is related to transactions
transaksi atau kejadian yang diakui di or events that are recognised in other
penghasilan komprehensif lain atau langsung comprehensive income or recognised directly in
diakui ke ekuitas. Dalam hal ini, pajak tersebut equity. In this case, the tax is recognised in
masing-masing diakui dalam penghasilan other comprehensive income or equity,
komprehensif lain atau ekuitas. respectively.
Beban pajak kini dihitung berdasarkan Current tax expense is calculated based on the
peraturan perpajakan yang berlaku atau yang tax laws that have been enacted or
secara substantif berlaku pada akhir periode substantively enacted at the end of the
pelaporan. Manajemen secara periodik reporting period. Management periodically
mengevaluasi posisi yang dilaporkan di Surat evaluates positions reported in Annual Tax
Pemberitahuan Tahunan (“SPT”) sehubungan Returns (“SPT”) with respect to situations
dengan situasi di mana aturan pajak yang where applicable in which tax regulations
berlaku membutuhkan interpretasi. Jika perlu, require interpretation. If necessary,
manajemen menentukan provisi berdasarkan Management determines provisions based on
jumlah yang diharapkan akan dibayar kepada the amounts expected to be paid to the tax
otoritas pajak. authorities.
Pajak penghasilan tangguhan diakui Deferred income tax is recognised in full, using
sepenuhnya, dengan menggunakan metode the liability method, for all temporary
liabilitas untuk semua perbedaan temporer differences that arise from the difference
yang berasal dari selisih antara dasar between the tax bases of assets and liabilities
pengenaan pajak aset dan liabilitas dengan nilai and their carrying values in the financial
tercatatnya pada laporan keuangan. statements.
Namun, liabilitas pajak penghasilan tangguhan However, deferred income tax liability is not
tidak diakui jika berasal dari pengakuan awal recognised when it originates from the initial
goodwill. Pajak penghasilan tangguhan juga recognition of goodwill. Deferred income tax is
tidak diperhitungkan jika pajak penghasilan also not taken into account if the deferred
tangguhan tersebut timbul dari pengakuan awal income tax arises from the initial recognition of
aset atau pengakuan awal liabilitas dalam an asset or a liability in a transaction that is not
transaksi yang bukan kombinasi bisnis yang a business combination, which at the time of the
pada saat transaksi tidak mempengaruhi laba transaction does not affect accounting profit or
akuntansi maupun laba kena pajak/rugi pajak. taxable profit/loss.
Pajak penghasilan tangguhan diukur dengan Deferred income tax is measured at the tax
menggunakan tarif pajak yang sudah rates that have been enacted or substantively
diberlakukan atau secara substantif berlaku enacted at the end of the reporting period and
pada akhir periode pelaporan dan diekspektasi are expected to be applied when the related
akan digunakan ketika aset pajak tangguhan deferred tax assets are realised or the deferred
yang berhubungan direalisasi atau liabilitas tax liability is settled.
pajak tangguhan diselesaikan.
73
Page 623
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
v. Perpajakan (lanjutan) v. Taxation (continued)
Aset pajak tangguhan diakui hanya jika Deferred tax assets are recognised only to the
kemungkinan jumlah penghasilan kena pajak di extent that it is probable that the amount of
masa depan akan memadai untuk future taxable income will be adequate to
dikompensasi dengan perbedaan temporer compensate for the temporary differences that
yang masih dapat dimanfaatkan. can still be utilized.
Liabilitas pajak tangguhan tidak diakui untuk Deferred tax liabilities are not recognised for
perbedaan temporer antara nilai tercatat dan temporary differences between the carrying
dasar pengenaan pajak dari investasi pada amount and the tax base of investments in
operasi asing ketika Bank bisa mengontrol foreign operations when the Bank can control
periode pengembalian dari perbedaan the payback period of the temporary differences
temporer dan ada kemungkinan bahwa and it is possible that the differences will not be
perbedaan itu tidak akan dibalik di masa depan reversed in the foreseeable future.
yang dapat diperkirakan.
Aset dan liabilitas pajak penghasilan tangguhan Deferred income tax assets and liabilities are
dapat saling hapus apabila terdapat hak yang offset when there is a legally enforceable right
berkekuatan hukum untuk melakukan saling to offset current tax assets against current tax
hapus antara aset pajak kini dengan liabilitas liabilities and when deferred income taxes
pajak kini dan apabila aset dan pajak assets and liabilities relate to income taxes
penghasilan tangguhan dikenakan oleh otoritas levied by the same taxation authority where tax
perpajakan yang sama dan adanya niat untuk is an intention to settle the balance on a net
melakukan penyelesaian saldo secara neto. basis. Current tax assets and current tax
Aset pajak kini dan liabilitas pajak kini akan liabilities are offset when the Bank has a legally
saling hapus ketika Bank memiliki hak yang enforceable right to set-off and there is an
berkekuatan hukum untuk melakukan saling intention to settle these balances on a net basis
hapus dan adanya niat untuk melakukan or to realise the asset and settle the liability
penyelesaian saldo-saldo tersebut secara neto simultaneously.
atau untuk merealisasikan dan menyelesaikan
liabilitas secara bersamaan.
Manajemen mengevaluasi secara periodik Management periodically evaluates positions
posisi yang diambil dalam surat pemberitahuan taken in annual tax returns with respect to
tahunan terkait dengan situasi dimana situations in which applicable tax regulations
peraturan perpajakan yang berlaku are subject to interpretation. Provisions are
memerlukan interpretasi lebih lanjut. Cadangan established, where appropriate, on the basis of
akan dibentuk, jika dianggap perlu, amount expected to be paid to the tax
berdasarkan jumlah yang diharapkan harus authorities.
dibayarkan ke kantor pajak.
w. Imbalan kerja karyawan w. Employee benefit
Imbalan pasca kerja jangka pendek Short-term post-employee benefits
Imbalan pasca kerja jangka pendek diakui pada Short-term post-employee benefits are
saat terutang kepada karyawan. recognized when they accrued to the
employees.
74
Page 624
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
w. Imbalan kerja karyawan (lanjutan) w. Employee benefit (continued)
Imbalan pensiun dan imbalan pasca kerja Pension benefits and other post-
lainnya employment benefit
Bank menyelenggarakan program iuran pasti The Bank established defined contribution
untuk seluruh karyawan tetapnya. Program plans covering all their permanent employees.
pensiun dikelola oleh Dana Pensiun Lembaga The pension plans are managed by Financial
Keuangan (DPLK) Manulife Indonesia. Institution Pension Fund (DPLK) Manulife
Kontribusi Bank dan karyawan masing-masing Indonesia. The pension plans are funded by
sebesar 13% dan 4% dihitung dari gaji dasar contributions from the Bank’s employees at
perbulan karyawan dan seluruhnya ditanggung 13% and 4% of employee’s basic salaries per
oleh Bank. Kedua beban kontribusi dibukukan month, respectively and all borne by the Bank.
sebagai laba rugi. Both contributions are charged to profit or loss.
Liabilitas iuran pasti yang diakui dalam laporan The liability recognized in the statement of
posisi keuangan adalah nilai kini liabilitas iuran financial position in respect of a defined
pasti pada tanggal laporan posisi keuangan contribution plan is the present value of the
disesuaikan dengan keuntungan atau kerugian defined contribution obligation at the statement
aktuarial. of financial position date adjusted for actuarial
gains or losses.
Sehubungan dengan program imbalan pasti, The liability recognized in the statement of
liabilitas diakui pada laporan posisi keuangan financial position in respect of defined benefit
sebesar nilai kini kewajiban imbalan pasti pada pension plans is the present value of the
akhir periode pelaporan dikurangi nilai wajar defined benefit obligation at the end of the
aset program. Kewajiban imbalan pasti dihitung reporting period less the fair value of plan
setiap tahun oleh aktuaris yang independen assets. The defined benefit obligation is
dengan menggunakan metode projected unit calculated annually by independent actuaries
credit. using the projected unit credit method.
Keuntungan dan kerugian dari curtailment atau Gains and losses on the curtailment or
penyelesaian program manfaat pasti diakui settlement of a defined benefit plan are
ketika kurtailmen atau penyelesaian tersebut recognized when the curtailment or settlement
terjadi. occurs.
Pengukuran kembali dapat timbul dari Remeasurement arising from experience
perubahan pada asumsi-asumsi aktuarial yang adjustments and changes in actuarial
dibebankan atau dikreditkan ke ekuitas di assumptions are charged or credited to equity
penghasilan komprehensif lain dan disajikan in other comprehensive income and presented
bagian dari penghasilan komprehensif lain di as part of other comprehensive income in
ekuitas. equity.
Biaya jasa lalu diakui segera di laporan laba Past service costs are recognized immediately
rugi dan penghasilan komprehensif lain. in the statements of profit or loss and other
comprehensive income.
75
Page 625
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
w. Imbalan kerja karyawan (lanjutan) w. Employee benefit (continued)
Imbalan pensiun dan imbalan pasca kerja Pension benefits and other post-
lainnya (lanjutan) employment benefit (continued)
Bank menerapkan PSAK 219 (Revisi 2016) The Bank has adopted SFAS 219 (Revised
“Imbalan Pasca Kerja”. Bank menghitung dan 2016) “Post-Employee Benefits”. The Bank
mencatat imbalan pasca kerja atas uang calculates and recognizes post-employment
pesangon per 31 Desember 2025 dan 2024 benefit obligation for severance pay as of
sesuai dengan UU Cipta Kerja December 31, 2025 and 2024 in accordance
No. 11/2020. Imbalan pasca-kerja merupakan with Omnibus Law No. 11//2020. Post-
manfaat pasti yang dibentuk tanpa pendanaan employment benefits are unfunded in which
khusus dan didasarkan pada masa kerja dan amounts are determined based on years of
jumlah penghasilan karyawan pada saat service and salaries of the employees at the
pensiun. Metode penilaian aktuarial yang time of pension. The actuarial valuation method
digunakan untuk menentukan nilai kini used to determine the present value of
cadangan imbalan pasti, beban jasa kini yang defined-benefit obligation, related current
terkait dan beban jasa lalu adalah metode service costs and past service costs is the
Projected Unit Credit. Beban jasa kini, beban Projected Unit Credit. Current service costs,
bunga, beban jasa lalu yang telah menjadi hak interest costs, past service costs which are
karyawan dan dampak kurtailmen atau already vested, and effects of curtailments and
penyelesaian (jika ada) diakui segera pada settlements (if any) are charged directly to
laporan laba rugi dan penghasilan current year’s statement of profit or loss and
komprehensif lain tahun berjalan. Beban jasa other comprehensive income. Past service
lalu yang belum menjadi hak karyawan costs which are not yet vested for working
diamortisasi selama jangka waktu rata-rata sisa (active) employees are amortised during the
masa kerja karyawan. employees’ average remaining years of
service, until the benefits become vested.
Bank mengakui keuntungan atau kerugian The Bank has recognized actuarial gain or loss
aktuaria dari liabilitas imbalan pasca kerja from post-employee benefit liability which shall
diakui secara langsung di dalam penghasilan be recognized directly in other comprehensive
komprehensif lain. income.
Bank mengakui laba atau rugi dari curtailment The Bank has recognized gain or loss from
pada saat curtailment terjadi. Keuntungan atau curtailment when it occurred. Curtailment gain
kerugian curtailment terdiri dari perubahan yang or loss consists of the changes that have
terjadi dalam nilai kewajiban manfaat pasti dan occurred in value of defined benefit obligation
keuntungan atau kerugian aktuaria dan biaya and actuarial gain or loss and past service costs
jasa lalu yang diakui sebelumnya. that have been recognized.
x. Laba per saham (LPS) x. Earnings per share (EPS)
Laba per saham dasar dihitung dengan Basic earnings per share is computed by
membagi laba/(rugi) tahun berjalan yang dividing income/(loss) for the year available to
tersedia bagi pemegang saham biasa (laba shareholders of ordinary shares (residual
residual) dengan jumlah rata-rata tertimbang income) by the weighted average number of
lembar saham biasa yang beredar selama ordinary shares outstanding during the current
tahun berjalan. year.
76
Page 626
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
x. Laba per saham (LPS) (lanjutan) x. Earnings per share (EPS) (continued)
Laba per saham dilusian didasarkan pada Diluted earnings per share is based on the
asumsi bahwa saham biasa tambahan yang assumption that additional ordinary shares are
dikeluarkan sebagai hasil dari konversi saham issued as a result of conversion of convertible
konversi dan pelaksanaan waran saham securities and exercise of share warrants
sehingga meningkatkan jumlah saham biasa thereby increasing the number of ordinary
dan akibatnya menciptakan dilusi atas laba per shares and consequently creating
saham dasar. a dilution in the basic earnings per share.
y. Informasi segmen y. Segment information
Bank menerapkan PSAK 108, “Segmen The Bank applied SFAS 108, “Operating
Operasi”. PSAK revisi ini mengatur Segments”. The revised SFAS requires
pengungkapan yang memungkinkan pengguna disclosures that will enable users of financial
laporan keuangan untuk mengevaluasi sifat dan statements to evaluate the nature and financial
dampak keuangan dari aktivitas bisnis yang effects of the business activities in which
mana Bank terlibat dan lingkungan ekonomi the Bank engages and the economic
dimana Bank beroperasi. Tidak terdapat environments in which it operates. There is no
dampak signifikan atas penerapan standar significant impact on the adoption of the revised
akuntansi yang direvisi tersebut terhadap accounting standard on the financial
laporan keuangan. statements.
Segmen adalah bagian khusus dari Bank yang A segment is a distinguishable component of
terlibat baik dalam menyediakan produk dan the Bank that is engaged either in providing
jasa (segmen usaha), maupun dalam certain products and services (business
menyediakan produk dan jasa untuk lingkungan segment), or in providing products and services
ekonomi tertentu (segmen geografis), yang within a particular economic environment
memiliki risiko dan imbalan yang berbeda dari (geographical segment), which is subject to
segmen lainnya. risks and rewards that are different from those
of other segments.
Jumlah setiap unsur segmen dilaporkan The amount of each segment item reported
merupakan ukuran yang dilaporkan kepada shall be the measure reported to the
manajemen untuk tujuan mengalokasikan management for the purposes of allocating
sumber daya dalam satu segmen dan menilai resources to the segment and assessing its
kinerjanya. performance.
Pendapatan, beban, laba rugi bersih, aset dan Segment revenue, expenses, net income,
liabilitas segmen termasuk item-item yang assets and liabilities include items directly
dapat diatribusikan langsung kepada suatu attributable to a segment as well as those that
segmen serta hal-hal yang dapat dialokasikan can be allocated on a reasonable basis
dengan dasar yang sesuai kepada segmen to that segment.
tersebut.
77
Page 627
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
z. Pengakuan pendapatan dan beban bunga z. Recognition of interest income and expense
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest-
instrumen keuangan dengan interest bearing bearing financial instruments are recorded in
dicatat dalam pendapatan bunga dan interest income and interest expense in the
beban bunga di dalam laporan laba rugi dan profit or loss and other comprehensive income
penghasilan komprehensif lain menggunakan using the effective interest method.
metode suku bunga efektif.
Beban bunga yang berkaitan langsung dengan Interest expense directly related to deposits
kegiatan simpanan nasabah, seperti referral from customers activities, i.e. time deposits
code untuk deposito berjangka atau beban referral code or interest expense which relates
bunga yang berhubungan dengan jangka waktu to a specific period, is amortised over the term
tertentu, diamortisasi sesuai dengan jangka of contract using the effective interest rate
waktu kontrak menggunakan metode suku method and classified as part of interest
bunga efektif dan diklasifikasikan sebagai expense in profit or loss and other
bagian dari beban bunga pada laporan laba rugi comprehensive income.
dan penghasilan komprehensif lain.
Pendapatan bunga atas aset keuangan yang Interest income for financial assets that are
diukur dengan nilai wajar melalui penghasilan either measured at fair value through other
komprehensif lain atau biaya perolehan comprehensive income or amortised cost that
diamortisasi yang mengalami penurunan nilai have become credit impaired subsequent to
setelah pengakuan awal (stage 3) diakui initial recognition (stage 3) is recognised using
berdasarkan suku bunga efektif kredit yang the credit adjusted effective interest rate.
disesuaikan.
Tingkat bunga ini dihitung dengan cara yang This rate is calculated in the same manner as
sama dalam perhitungan suku bunga efektif the effective interest rate except that expected
kecuali bahwa cadangan kerugian kredit credit losses are included in the expected cash
ekspektasian sudah termasuk dalam arus kas flows. Interest income is therefore recognised
ekspektasian. Oleh karenanya, pendapatan on the amortised cost of the financial asset
bunga diakui atas aset keuangan dalam including expected credit losses.
klasifikasi biaya perolehan diamortisasi
termasuk kerugian kredit ekspektasian.
Dalam kondisi risiko kredit atas aset keuangan Should the credit risk on a stage 3 financial
stage 3 mengalami perbaikan sehingga aset asset improve such that the financial asset is no
keuangan tidak lagi dipertimbangkan longer considered credit impaired, interest
mengalami penurunan nilai, pengakuan income recognition reverts to a computation
pendapatan bunga dihitung berdasarkan nilai based on the rehabilitated carrying value of the
tercatat bruto aset keuangan. financial assets - gross.
Metode suku bunga efektif adalah metode yang The effective interest method is a method used
digunakan untuk menghitung biaya perolehan for calculating the amortised cost of a financial
diamortisasi dari aset keuangan atau kewajiban asset or financial liability after allocating the
keuangan dan metode untuk mengalokasikan interest income or interest expense over the
pendapatan bunga atau beban bunga selama relevant period.
periode yang relevan.
78
Page 628
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
z. Pengakuan pendapatan dan beban bunga z. Recognition of interest income and expense
(lanjutan) (continued)
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that
secara tepat mendiskontokan estimasi exactly discounts estimated payment of future
pembayaran atas penerimaan kas di masa cash receipts through the expected life of the
datang selama perkiraan umur dari instrumen financial instrument, or when it is more
keuangan, atau jika lebih tepat digunakan appropriate to use a shorter period to the net
periode yang lebih singkat untuk memperoleh carrying amount of the financial asset or
nilai tercatat bersih dari aset keuangan atau financial liability. When calculating the effective
kewajiban keuangan. Pada saat menghitung interest rate, the Bank estimates cash flows
suku bunga efektif, Bank mengestimasi arus considering all contractual terms of the financial
kas dengan mempertimbangkan seluruh instrument (such as early repayment, the
persyaratan kontraktual dalam instrumen option to buy (call option) and other similar
keuangan tersebut (seperti pelunasan options) but does not consider future credit
dipercepat, opsi beli (call option) dan losses. This calculation includes all
opsi serupa lainnya), namun tidak commissions, fees and points paid or received
mempertimbangkan kerugian kredit di masa between parties to the contract that are an
datang. Perhitungan ini mencakup seluruh integral part of the effective interest rate,
komisi, provisi, dan bentuk lain yang dibayarkan transaction costs and all other premiums or
atau diterima oleh para pihak dalam kontrak discounts.
yang merupakan bagian tak terpisahkan dari
suku bunga efektif, biaya transaksi dan seluruh
premi atau diskon lainnya.
Jika aset keuangan atau kelompok aset If a financial asset or group of similar financial
keuangan serupa telah diturunkan nilainya assets has been impaired as a result of
sebagai akibat peristiwa kerugian penurunan impairment loss events, interest income earned
nilai, maka pendapatan bunga yang diperoleh thereafter is recognized based on the interest
setelahnya diakui berdasarkan suku bunga rate used to discount future cash flows in
yang digunakan untuk mendiskonto arus kas calculating the impairment.
masa datang dalam menghitung penurunan
nilai.
aa. Pendapatan dan beban operasional lainnya aa. Other operating income and expenses
Pendapatan operasional lainnya terdiri dari Other operating income consists of ATM fee
pendapatan fee ATM, pendapatan administrasi income, accounts administration income, other
rekening, pendapatan provisi dan komisi fees and commission income, recoveries of
lainnya, penerimaan kembali aset yang telah assets previously written-off, and penalty
dihapusbukukan, dan pendapatan dari denda income from late loan repayment.
keterlambatan pembayaran pinjaman.
Beban provisi dan komisi lainnya Other provision and commission expenses
Beban provisi dan komisi lainnya meliputi biaya Other provision and commission expenses
layanan dan komisi kredit. include loan service fees and commissions.
Beban tenaga kerja Personnel expenses
Beban tenaga kerja meliputi beban berupa gaji Personnel expenses include expenses related
karyawan, bonus, lembur dan tunjangan. to salaries for employees, bonuses, overtime
and allowances.
79
Page 629
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
3. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 3. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES INFORMATION (continued)
Kebijakan akuntansi yang material yang diterapkan The material accounting policies that are
secara konsisten dalam penyusunan laporan consistently applied in the preparation of the
keuangan adalah sebagai berikut: (lanjutan) financial statements are as follows: (continued)
aa. Pendapatan dan beban operasional lainnya aa. Other operating income and expenses
(lanjutan) (continued)
Beban umum dan administrasi General and administrative expenses
Beban umum dan administrasi merupakan General and administrative expenses represent
beban yang timbul sehubungan dengan expenses related to office activities and the
aktivitas kantor dan operasional Bank. Bank’s operational activities.
Beban pemasaran Marketing expenses
Beban pemasaran meliputi beban iklan, Marketing expenses represent advertising,
sponsorship, promosi dan beban media sponsorship, promotion and media expenses
sehubungan dengan pemasaran produk Bank. related to the Bank’s product marketing.
Seluruh pendapatan dan beban yang terjadi All of these income and expenses are recorded
dibebankan sebagai laba/rugi pada saat as profit/loss when incurred.
terjadinya.
ab. Liabilitas dan aset kontinjensi ab. Contingent assets and liabilities
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognized in the
keuangan tetapi diungkapkan, kecuali jika financial statements but are disclosed, unless
kemungkinan arus kas keluar sumber daya yang the possibility of an outflow of resources
mengandung manfaat ekonomi sangat kecil. Aset embodying economic benefits is remote.
kontinjensi tidak diakui namun diungkapkan dalam Contingent assets are not recognized but are
laporan keuangan ketika kemungkinan arus disclosed in the financial statement when an
masuk yang mengandung manfaat ekonomi inflow of economic benefits is probable.
kemungkinan besar terjadi.
ac. Biaya emisi saham ac. Share issuance costs
Biaya yang terjadi sehubungan dengan penerbitan Cost incurred in connection with the Banks
modal saham Bank kepada publik dikurangkan issuance of share capital to the public were
langsung dengan hasil emisi dan disajikan sebagai offset directly with the proceeds and presented
pengurang tambahan modal disetor dalam laporan as deduction to additional paid-in capital in the
posisi keuangan. statement of financial position.
ad. Properti Terbengkalai ad. Abandoned Properties
Properti terbengkalai adalah aset dalam bentuk Abandoned properties represent fixed assets in
properti yang dimiliki Bank adalah aset tetap the form of properties owned by the Bank, but
dalam bentuk properti yang dimiliki Bank, tetapi the majority of the property is not used for the
bagian properti tersebut secara mayoritas tidak Bank’s operational activities.
digunakan untuk kegiatan operasional Bank.
Bank mengukur properti terbengkalai pada nilai The bank measures abandoned properties at
lebih rendah antara jumlah tercatat dan nilai wajar the lower of the carrying amount and fair value
setelah dikurangi biaya untuk menjual. less costs to sell.
80
Page 630
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. PERTIMBANGAN, ESTIMASI, DAN ASUMSI 4. SIGNIFICANT ACCOUNTING JUDGEMENTS,
AKUNTANSI YANG SIGNIFIKAN ESTIMATES, AND ASSUMPTIONS
Penyusunan laporan keuangan Bank The preparation of the Bank’s financial statements
mengharuskan manajemen untuk membuat requires management to make judgments,
pertimbangan, estimasi dan asumsi yang estimates and assumptions that affect the reported
mempengaruhi jumlah yang dilaporkan dari amounts of revenues, expenses, assets and
pendapatan, beban, aset dan liabilitas, dan liabilities, and the disclosures of contingent
pengungkapan atas liabilitas kontinjensi, pada akhir liabilities, at the end of the reporting periods.
periode pelaporan.
Ketidakpastian mengenai asumsi dan estimasi Uncertainty about these assumptions and estimates
tersebut dapat mengakibatkan penyesuaian could result in outcomes that may require material
material terhadap nilai tercatat aset dan liabilitas adjustments to the carrying amounts of the assets
yang terpengaruh pada periode pelaporan and liabilities affected in future period.
berikutnya.
Pertimbangan Judgements
Perpajakan Taxation
Ketidakpastian atas interpretasi dari peraturan pajak Uncertainties exist with respect to the interpretation
yang kompleks, perubahan peraturan pajak dan of complex tax regulations, changes in tax laws, and
jumlah dan timbulnya penghasilan kena pajak di the amount and timing of future taxable income,
masa depan, dapat menyebabkan penyesuaian di could necessitate future adjustments to tax income
masa depan atas penghasilan dan beban pajak yang and expense already recorded.
telah dicatat.
Pertimbangan juga dilakukan dalam menentukan Judgment is also involved in determining the
penyisihan atas pajak penghasilan badan. Terdapat provision for corporate income tax. There are certain
transaksi dan perhitungan tertentu yang penentuan transactions and computation for which the ultimate
pajak akhirnya adalah tidak pasti sepanjang tax determination is uncertain during the ordinary
kegiatan usaha normal. course of business.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank have
mengutilisasi rugi fiskal untuk mengkompensasi utilized tax losses carried forward to compensate
penghasilan kena pajak periode berjalan yang current period’s taxable income reported.
dilaporkan.
Penjelasan lebih rinci mengenai pajak penghasilan Further details regarding taxation are disclosed in
diungkapkan dalam Catatan 19. Note 19.
Pajak dibayar dimuka dan keberatan atas hasil Prepaid taxes and tax assessments under appeal
pemeriksaan pajak
Berdasarkan peraturan perpajakan yang berlaku Based on the tax regulations currently enacted, the
saat ini, manajemen mempertimbangkan apakah management judged if the amounts recorded under
jumlah yang tercatat pada pajak dibayar dimuka prepaid taxes are recoverable and refundable by the
dapat dipulihkan dan dikembalikan oleh Kantor Tax Office. Bank recorded prepaid taxes for fiscal
Pajak. Bank mencatat pajak dibayar dimuka untuk year 2018 and has received refund in 2024.
tahun pajak 2018 dan telah menerima pengembalian Disclosures related to prepaid taxes and tax
di 2024. Pengungkapan terkait pajak dibayar dimuka assessments under appeal are disclosed in Note
dan keberatan atas hasil pemeriksaan pajak 19.f.
diungkapkan pada Catatan 19.f.
Opsi pembaruan dan penghentian dalam kontrak - Lease term of contracts with renewal and termination
sebagai penyewa options - as lessee
Bank menentukan masa sewa sesuai masa sewa The Bank determines the lease term as the
yang tidak dapat terbatalkan, ditambah dengan non-cancellable term of the lease, together with any
setiap periode yang dicakup oleh opsi untuk periods covered by an option to extend the lease if it
memperpanjang sewa jika cukup pasti untuk is reasonably certain to be exercised, or any periods
mengeksekusi, atau setiap periode yang dicakup covered by an option to terminate the lease, if it is
oleh opsi untuk menghentikan sewa, jika cukup pasti reasonably certain not to be exercised.
untuk tidak mengeksekusi opsi tersebut.
81
Page 631
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. PERTIMBANGAN, ESTIMASI, DAN ASUMSI 4. SIGNIFICANT ACCOUNTING JUDGEMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES, AND ASSUMPTIONS (continued)
Pertimbangan (lanjutan) Judgements (continued)
Opsi pembaruan dan penghentian dalam kontrak - Lease term of contracts with renewal and termination
sebagai penyewa (lanjutan) options - as lessee (continued)
Bank memiliki beberapa kontrak sewa yang The Bank has several lease contracts that include
mencakup opsi perpanjangan dan terminasi. Bank extension and termination options. The Bank applies
menerapkan pertimbangan dalam mengevaluasi judgment in evaluating whether it is reasonably
apakah secara wajar akan menggunakan opsi untuk certain to exercise the option to renew or terminate
memperbarui atau mengakhiri sewa. Bank the lease or not. The Bank considers all relevant
mempertimbangkan semua faktor relevan yang factors that create an economic incentive for them to
membentuk insentif ekonomi untuk melakukan exercise either the renewal or termination. After the
pembaruan atau penghentian. Setelah tanggal commencement date, the Bank reassesses the
permulaan, Bank menilai kembali masa sewa jika lease term if there is a significant event or change in
terdapat peristiwa atau perubahan signifikan yang circumstances that is within its control and affects its
berada dalam kendalinya dan mempengaruhi ability to exercise or not to exercise the option to
kemampuannya untuk menjalankan atau tidak renew or to terminate.
menggunakan opsi untuk memperbarui atau untuk
mengakhiri.
Pengungkapan lebih lanjut mengenai sewa terdapat Further disclosures of leases are made in Note 12
pada Catatan 12 dan Catatan 18. and Note 18.
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
estimasi ketidakpastian lain pada tanggal pelaporan other key sources of uncertainty of estimation at the
yang memiliki risiko signifikan bagi penyesuaian reporting date that have a significant risk of causing
yang material terhadap nilai tercatat aset dan material adjustments to the carrying amounts of
liabilitas untuk tahun berikutnya diungkapkan di assets and liabilities within the next financial year are
bawah ini. Bank mendasarkan asumsi dan estimasi disclosed below. The Bank based its assumptions
pada parameter yang tersedia pada saat laporan and estimates on parameters available when the
keuangan disusun. Asumsi dan situasi mengenai consolidated financial statements were prepared.
perkembangan masa depan mungkin berubah Existing circumstances and assumptions about
akibat perubahan pasar atau situasi di luar kendali future developments may change due to market
Bank. Perubahan tersebut dicerminkan dalam changes or circumstances arising beyond the control
asumsi terkait pada saat terjadinya. of the Bank. Such changes are reflected in the
assumptions when they occur.
Estimasi dan Asumsi Estimates and Assumptions
Cadangan kerugian penurunan nilai aset keuangan Allowances for impairment losses of financial assets
Sesuai dengan PSAK 109, pengukuran cadangan According to SFAS 109, the measurement of the
kerugian penurunan nilai aset keuangan yang diukur expected credit loss allowance for financial assets
pada biaya perolehan diamortisasi dan diukur pada measured at amortised cost and at fair value through
nilai wajar melalui penghasilan komprehensif lain other comprehensive income is an area that requires
membutuhkan penggunaan model yang kompleks the use of complex models and significant
dan asumsi signifikan terkait future economic assumptions about future economic conditions and
conditions dan credit behavior. credit behavior.
82
Page 632
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. PERTIMBANGAN, ESTIMASI, DAN ASUMSI 4. SIGNIFICANT ACCOUNTING JUDGEMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES, AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Cadangan kerugian penurunan nilai aset keuangan Allowances for impairment losses of financial assets
(lanjutan) (continued)
Estimasi signifikan dibutuhkan dalam menerapkan Significant estimates are required in applying the
perhitungan cadangan kerugian penurunan nilai SFAS 109 requirements for measuring allowance for
berdasarkan PSAK 109, antara lain: impairment losses, such as:
Penentuan kriteria Significant increase in Credit Determining criteria for Significant Increase in
Risk; Credit Risk;
Menentukan model yang tepat dan asumsi Choosing appropriate models and assumptions
untuk perhitungan cadangan kerugian for the measurement of allowance for
penurunan nilai; impairment losses;
Menentukan jumlah dan pembebanan relatif Establishing the number and relative weightings
atas skenario forward-looking untuk masing- of forward-looking scenarios for each type of
masing segmen/produk; segment/product;
Menentukan segmentasi aset keuangan yang Establishing groups of similar financial assets
sejenis untuk perhitungan cadangan kerugian for the purposes of measuring allowance for
penurunan nilai; impairment losses;
Estimasi arus kas debitur dalam perhitungan Estimating debtor’s cash flows in the calculation
individual impairment. of individual impairment.
Lihat Catatan 3e untuk kebijakan akuntansi atas Refer to Note 3e for accounting policy on impairment
penurunan nilai aset keuangan. of financial assets.
(Liabilitas)/Aset pajak tangguhan Deferred tax (liabilities)/assets
(Liabilitas)/Aset pajak tangguhan diakui atas jumlah Deferred tax (liabilities)/assets are recognized for
penghasilan pajak yang dapat dipulihkan di masa yang the future recoverable taxable income arising from
akan datang sebagai akibat perbedaan temporer. temporary difference. Management judgment is
Pertimbangan manajemen diperlukan untuk required to determine the amount of deferred tax
menentukan jumlah (Liabilitas)/aset pajak tangguhan (liabilities)/assets that can be recognized, based
yang dapat diakui, berdasarkan kemungkinan upon the likely timing and level of future taxable
terjadinya dan tingkat laba fiskal di masa mendatang profits together with future strategic planning.
sejalan dengan rencana strategis masa depan.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, Bank has
memiliki akumulasi rugi fiskal yang dapat accumulated tax losses carried forward which can be
dikompensasi dengan penghasilan kena pajak di utilized against future taxable income up to five years
masa depan sampai dengan lima tahun sejak rugi since the tax loss reported.
fiskal tersebut dilaporkan.
Penyusutan aset tetap Depreciation of Fixed Assets
Biaya perolehan aset tetap, termasuk tanaman The costs of fixed assets, including bearer plants,
produktif, disusutkan dengan menggunakan metode are depreciated on a straight-line basis over their
garis lurus berdasarkan taksiran masa manfaat estimated useful lives. Management estimates the
ekonomisnya. Manajemen mengestimasi masa useful lives of these fixed assets to be within 4 to 30
manfaat ekonomis aset tetap antara 4 sampai years, which are common life expectancies applied
dengan 30 tahun, yang merupakan umur yang in the banking industry. Changes in the expected
secara umum diharapkan dalam perbankan. level of usage and technological development could
Perubahan tingkat pemakaian dan perkembangan impact the economic useful lives and the residual
teknologi dapat mempengaruhi masa manfaat values of these assets, and therefore future
ekonomis dan nilai sisa aset, dan karenanya beban depreciation charges could be revised.
penyusutan masa depan mungkin direvisi.
83
Page 633
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. PERTIMBANGAN, ESTIMASI, DAN ASUMSI 4. SIGNIFICANT ACCOUNTING JUDGEMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES, AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Penyusutan aset tetap (lanjutan) Depreciation of Fixed Assets (continued)
Nilai tercatat neto atas aset tetap Bank pada tanggal The net carrying amount of the Bank’s fixed assets
31 Desember 2025 dan 2024 adalah sebesar as of December 31, 2025 and 2024 was Rp213,573
Rp213.573 dan Rp212.416. Penjelasan lebih rinci and Rp212,416, respectively. Further details on
atas aset tetap diungkapkan dalam Catatan 12. fixed asset are disclosed in Note 12.
Program Pensiun dan Imbalan Kerja Pension Plan and Employee Benefits
Pengukuran liabilitas imbalan kerja Bank The measurement of the Bank’s employee benefits
bergantung pada pemilihan asumsi yang digunakan liability is dependent on its selection of certain
oleh aktuaris independen dalam menghitung jumlah- assumptions used by the independent actuaries in
jumlah tersebut. Asumsi tersebut termasuk antara calculating such amounts. Those assumptions
lain, tingkat diskonto, tingkat kenaikan gaji tahunan, include among others, discount rates, future annual
tingkat pengunduran diri karyawan tahunan, tingkat salary increase, annual employee turn-over rate,
kecacatan, umur pensiun dan tingkat kematian. disability rate, retirement age and mortality rate.
Keuntungan atau kerugian aktuarial yang timbul dari Actuarial gains or losses arising from experience
penyesuaian dan perubahan dalam asumsi-asumsi adjustments and changes in actuarial assumptions
aktuarial diakui secara langsung pada laporan posisi are recognized immediately in the consolidated
keuangan konsolidasian dengan debit atau kredit ke statement of financial position with a corresponding
saldo laba melalui pendapatan komprehensif lain debit or credit to retained earnings through other
dalam periode terjadinya. comprehensive income the the period in which they
occur.
Sementara Bank berkeyakinan bahwa asumsi While the Bank believes that its assumptions are
tersebut adalah wajar dan sesuai, perbedaan reasonable and appropriate, significant differences
signifikan pada hasil aktual atau perubahan in the Bank’s actual experiences or significant
signifikan dalam asumsi yang ditetapkan Bank dapat changes in the Bank’s assumptions may materially
mempengaruhi secara material liabilitas diestimasi affect its estimated liabilities for pension and
atas pensiun dan imbalan kerja dan beban imbalan employee benefits and net employee benefits
kerja neto. expense.
Nilai tercatat neto liabilitas imbalan kerja Bank pada The net carrying amount of the Bank’s employee
tanggal 31 Desember 2025 dan 2024 adalah benefits liability as of December 31, 2025 and 2024
sebesar Rp25.030 dan Rp22.540. Penjelasan lebih was Rp25,030 and Rp22,540. Further details on
rinci atas imbalan kerja diungkapkan dalam employee benefits are disclosed in Note 20.
Catatan 20.
Estimasi atas Suku Bunga Pinjaman Inkremental dari Estimating the Incremental Borrowing Rate of
Suatu Sewa a Lease
Bank tidak dapat langsung menentukan tingkat The Group cannot readily determine the interest rate
bunga implisit dalam sewa, oleh karena itu, Bank implicit in the lease, therefore, it uses its IBR to
menggunakan SBPI untuk mengukur liabilitas sewa. measure lease liabilities. The IBR is the rate of
SBPI adalah tingkat bunga yang harus dibayar oleh interest that the Group would have to pay to borrow
Bank untuk meminjam dalam jangka waktu yang over a similar term.
sama.
Dengan demikian, SBPI mencerminkan tingkat The IBR therefore reflects interest the Group would
bunga yang harus dibayar oleh Bank, yang perlu have to pay, which requires estimation when no
diestimasi ketika tidak ada tingkat bunga yang dapat observable rates are available or when they need to
langsung diamati atau ketika tingkat bunga perlu be adjusted to reflect the terms and conditions of the
disesuaikan untuk mencerminkan persyaratan dan lease.
kondisi sewa.
84
Page 634
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. PERTIMBANGAN, ESTIMASI, DAN ASUMSI 4. SIGNIFICANT ACCOUNTING JUDGEMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES, AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Estimasi atas Suku Bunga Pinjaman Inkremental dari Estimating the Incremental Borrowing Rate of
Suatu Sewa (lanjutan) a Lease (continued)
Bank menetapkan estimasi SBPI menggunakan The Bank estimates the IBR using observable inputs
input yang dapat diamati (seperti suku bunga pasar) (such as market interest rates) when available and is
jika tersedia dan diharuskan untuk membuat required to make certain entity-specific estimates as
estimasi spesifik untuk entitas tertentu jika necessary.
diperlukan.
Agunan yang diambil alih Foreclosed assets
Agunan yang diambil alih diukur sebesar nilai yang Foreclosed assets are stated at lower amount of
lebih rendah antara nilai tercatat dan nilai bersih carrying amount and net realisable value. Net
yang dapat direalisasi. Nilai bersih yang dapat realisable value is the fair value of the foreclosed
direalisasi adalah nilai wajar agunan yang diambil assets less the estimated costs to sell the assets.
alih dikurangi dengan estimasi biaya untuk menjual The excess of loan receivable over the net realisable
agunan tersebut. Selisih lebih saldo kredit di atas value of the foreclosed assets is charged to
nilai bersih yang dapat direalisasi dari agunan yang allowance for impairment losses on non financial
diambil alih dibebankan ke dalam akun cadangan assets.
kerugian penurunan nilai aset non keuangan.
Kondisi agunan yang diambil alih dievaluasi secara The specific condition of foreclosed assets is
individu berdasarkan estimasi terbaik manajemen individually evaluated based on management’s best
atas nilai kini arus kas yang diharapkan akan estimate of the present value of the expected cash
diterima. Dalam mengestimasi nilai bersih yang flows to be received. In estimating these cash flows,
dapat direalisasi tersebut, manajemen membuat Management makes judgements about the net
pertimbangan berdasarkan nilai realisasi bersih dari realisable value of each foreclosed asset based on
setiap agunan berdasarkan hasil penilaian dari the result of independent appraisal and estimated
penilai independen dan estimasi waktu dan arus kas time and cash received from selling the foreclosed
yang diterima dari penjualan aset tersebut. Setiap assets. Each impaired asset will be measured based
aset yang mengalami penurunan nilai dinilai sesuai on its merits, and the workout strategy and estimated
dengan kondisi, dan strategi penyelesaian serta cash flows considered recoverable.
estimasi arus kas yang diperkirakan dapat diterima.
Penurunan nilai aset keuangan Impairment of financial assets
Perhitungan cadangan penurunan nilai kolektif Collectively assessed impairment allowances cover
meliputi kerugian kredit yang melekat dalam credit losses inherent in portfolios of financial assets
portofolio aset keuangan dengan karakteristik with similar economic characteristics when there is
ekonomi yang sama ketika terdapat bukti objektif objective evidence to suggest that they contain
penurunan nilai, tetapi penurunan nilai secara impaired financial assets, but the individual impaired
individu belum dapat diidentifikasi. Dalam menilai items cannot yet be identified. In assessing the need
kebutuhan untuk cadangan kolektif, Manajemen for collective allowances, Management considers
mempertimbangkan faktor-faktor seperti kualitas factors such as credit quality and type of product. In
kredit dan jenis produk. Guna membuat estimasi order to estimate the required allowance,
cadangan yang diperlukan, manajemen membuat assumptions are made to define the way inherent
asumsi untuk menentukan kerugian yang melekat, losses are modelled and to determine the required
dan untuk menentukan parameter input yang input parameters, based on historical experiences
diperlukan, berdasarkan pengalaman masa lalu dan and current economic conditions.
kondisi ekonomi saat ini.
85
Page 635
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. PERTIMBANGAN, ESTIMASI, DAN ASUMSI 4. SIGNIFICANT ACCOUNTING JUDGEMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES, AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Penurunan nilai aset keuangan (lanjutan) Impairment of financial assets (continued)
Keakuratan penyisihan tergantung pada seberapa The accuracy of the allowances depends on how well
baik estimasi arus kas masa depan untuk pihak- these estimates of future cash flows for specific
pihak tertentu dan asumsi model dan parameter counterparties and the model assumptions and
yang digunakan dalam menentukan penyisihan parameters are used in determining collective
kolektif. allowances.
Bank menetapkan pinjaman yang diberikan yang The Bank determines that loans should be evaluated
harus dievaluasi penurunan nilainya secara for impairment through individual evaluation if one of
individual, jika memenuhi salah satu kriteria di the following criteria is met:
bawah ini:
Pinjaman yang diberikan yang secara individual Loans which individually have loan value more
memiliki nilai pinjaman diatas Rp10 miliar (nilai than Rp10 billion (full amount); or
penuh); atau
Pinjaman yang diberikan yang direstrukturisasi Restructured loans which individually loan value
yang secara individual memiliki nilai pinjaman more than Rp10 billion (full amount).
diatas Rp10 miliar (nilai penuh).
Metode perhitungan penurunan nilai secara The individual impairment calculation method will
individual akan mempertimbangkan 2 (dua) consider 2 (two) possible return scenarios, namely:
skenario kemungkinan pengembalian, yaitu: (i) base scenario and (ii) adverse scenario. Scenario
(i) skenario dasar dan (ii) skenario buruk. development is carried out using the discounted
Pembuatan skenario dilakukan dengan cash flow (DCF) method and considers confidence
menggunakan metode discounted cash flow (DCF) levels that describes the conditions of the industry
dan mempertimbangkan confidence level yang and related companies. Then, the ECL generated by
menggambarkan kondisi industri dan Perusahaan each scenario will be averaged on a weighted basis
terkait. Nantinya ECL yang dihasilkan oleh masing- against the set scenario weights.
masing skenario akan dirata-ratakan secara
tertimbang terhadap bobot skenario yang telah
diatur.
Menentukan nilai wajar instrumen keuangan Determining fair values of financial instruments
Dalam menentukan nilai wajar aset keuangan dan In determining the fair value for financial assets and
liabilitas yang tidak mempunyai harga pasar, Bank financial liabilities for which there is no observable
menggunakan teknik penilaian seperti yang market price, the Bank uses the valuation techniques
dijelaskan dalam (Catatan 3e). Untuk instrumen as described in (Note 3e). For financial instruments
keuangan yang jarang diperdagangkan dan memiliki that are traded infrequently and a lack of price
informasi harga yang terbatas, nilai wajar menjadi transparency, fair value is less objective and
kurang objektif dan membutuhkan berbagai tingkat requires varying degrees of judgement depending
penilaian tergantung pada likuiditas, konsentrasi, on liquidity, concentration, uncertainty of market
faktor ketidakpastian pasar, asumsi harga dan risiko factors, pricing assumptions and other risks affecting
lainnya. the specific instrument.
Masukan untuk model ini berasal dari data pasar The input for this model comes from observable
yang bisa diamati. Bila data pasar yang bisa market data. When observable market data are not
diamati tersebut tidak tersedia, Manajemen available, Management considers necessary inputs
mempertimbangkan masukan dan asumsi and assumptions to determine the fair value. The
diperlukan untuk menentukan nilai wajar. above considerations include liquidity and volatility
Pertimbangan tersebut mencakup feedback model feedback model for derivative transactions and long
atas likuiditas volatilitas untuk transaksi derivatif dan term discount rate, the level of early payment and
tingkat diskonto yang berjangka waktu panjang, the level of default assumption.
tingkat pelunasan dipercepat dan asumsi tingkat
gagal bayar.
86
Page 636
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. PERTIMBANGAN, ESTIMASI, DAN ASUMSI 4. SIGNIFICANT ACCOUNTING JUDGEMENTS,
YANG SIGNIFIKAN (lanjutan) ESTIMATES, AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Revaluasi aset tetap Fixed asset revaluation
Revaluasi aset tetap Bank bergantung pada The Bank’s fixed assets revaluation depends on
pemilihan asumsi yang digunakan oleh penilai its selection of certain assumptions used by the
independen dalam menghitung jumlah-jumlah independent appraisal in calculating such amounts.
tersebut. Asumsi tersebut termasuk antara lain: Those assumptions include among others, discount
tingkat diskonto, nilai tukar, tingkat inflasi dan tingkat rate, exchange rate, inflation rate and revenue and
kenaikan pendapatan dan biaya. cost increase rate.
Bank berkeyakinan bahwa asumsi tersebut adalah The Bank believes that its assumptions are
wajar dan sesuai, perbedaan signifikan dalam reasonable and appropriate and significant
asumsi yang ditetapkan Bank dapat mempengaruhi differences in the Bank’s assumptions may
secara material nilai aset tetap yang direvaluasi. materially affect the valuation of its fixed assets.
Penurunan nilai aset non-keuangan Impairment of non-financial assets
Bank mengevaluasi penurunan nilai aset apabila The Bank assesses impairment of assets whenever
terdapat kejadian atau perubahan keadaan yang events or changes in circumstances that would
mengindikasikan bahwa nilai tercatat aset tidak indicate that the carrying amount of an asset may
dapat dipulihkan kembali. Faktor-faktor penting yang not be recoverable. The factors that the Bank
dapat menyebabkan penelaahan penurunan nilai considers important which could trigger an
adalah sebagai berikut: impairment review include the following:
a. Performa yang tidak tercapai secara signifikan a. Significant under performance relative to
terhadap ekspektasi historis atau proyeksi hasil expected historical or projected future operating
operasi di masa yang akan datang; results;
b. Perubahan yang signifikan dalam cara b. Significant changes in the manner of use of the
penggunaan aset atau strategi bisnis secara acquired assets or the strategy for overall
keseluruhan; dan business; and
c. Industri atau tren ekonomi yang secara c. Significant negative industry or economic
signifikan bernilai negatif. trends.
Bank mengakui kerugian penurunan nilai apabila The Bank recognizes an impairment loss whenever
nilai tercatat aset melebihi nilai yang dapat the carrying amount of an asset exceeds its
dipulihkan. Jumlah terpulihkan adalah nilai yang recoverable amount. The recoverable amount is the
lebih tinggi antara nilai wajar dikurang biaya untuk higher of an asset’s (or cash-generating unit’s) fair
menjual dengan nilai pakai aset (atau unit penghasil value less costs to sell and its value in use.
kas). Jumlah terpulihkan diestimasi untuk aset Recoverable amounts are estimated for individual
individual atau, jika tidak memungkinkan, untuk unit assets or, if it is not possible, for the cash-generating
penghasil kas yang mana aset tersebut unit to which the asset belongs.
merupakan bagian dari pada unit tersebut.
Properti terbengkalai Abandoned properties
Bank mengukur properti terbengkalai pada nilai lebih The bank measures abandoned properties at the
rendah antara jumlah tercatat dan nilai wajar setelah lower of the carrying amount and fair value less
dikurangi biaya untuk menjual. Properti terbengkalai costs to sell. Impaired abandoned properties
yang mengalami penurunan nilai dinilai sesuai dengan assessed in accordance with applicable Financial
Standar Akuntansi Keuangan dan regulasi yang Accounting Standards and regulations.
berlaku.
Beban-beban yang berkaitan dengan pemeliharaan Expenses for maintaining abandoned properties are
properti terbengkalai dibebankan ke laporan laba recognised in the current year statements of profit or
rugi dan penghasilan komprehensif lain pada saat loss and other comprehensive income as incurred.
terjadinya.
87
Page 637
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. KAS 5. CASH
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah 9.760 12.133 Rupiah
Pada tanggal 31 Desember 2025 dan 2024, saldo As of December 31, 2025 and 2024, total cash
kas termasuk uang pada Anjungan Tunai Mandiri includes cash in Automatic Teller Machine (ATM)
(ATM) masing-masing sebesar Rp770 dan Rp888. amounted to Rp770 and Rp888, respectively.
Bank telah mengasuransikan seluruh kas yang The Bank has insured all of its cash including cash
dimiliki termasuk kas pada ATM kepada in ATM to PT Asuransi Staco Mandiri, which are
PT Asuransi Staco Mandiri, pihak ketiga, dengan third parties, with sum insured as of December 31,
nilai pertanggungan pada tanggal 31 Desember 2025 and 2024 amounting to Rp17,650 and
2025 dan 2024 masing-masing sebesar Rp17.650 Rp19,500, respectively.
dan Rp19.500.
Manajemen berpendapat bahwa pertanggungan Management believes that the insurance coverage
asuransi untuk kas yang dimiliki Bank telah for the Bank’s cash is adequate.
memadai.
6. GIRO PADA BANK INDONESIA 6. CURRENT ACCOUNTS WITH BANK INDONESIA
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah 1.144.566 1.274.118 Rupiah
Giro Wajib Minimum (GWM) Bank sesuai dengan Minimum Statutory Reserves (GWM) of the Bank in
Peraturan Bank Indonesia dan Peraturan Anggota accordance with Bank Indonesia Regulation and
Dewan Gubernur (PADG) diungkapkan pada Regulation of Member of the Board of Governors
Catatan 44. (PADG) are disclosed in Note 44.
7. GIRO PADA BANK LAIN 7. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan nama Bank a. By counterparty Bank name
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Central Asia Tbk 52.155 78.797 PT Bank Central Asia Tbk
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 2.157 1.477 (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 113 111 (Persero) Tbk
PT Bank Maybank PT Bank Maybank
Indonesia Tbk 96 96 Indonesia Tbk
Standard Chartered Bank 64 88 Standard Chartered Bank
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 4 215 (Persero) Tbk
PT Bank Danamon PT Bank Danamon
Indonesia Tbk 3 3 Indonesia Tbk
PT Bank KB Bukopin Syariah 2 - PT Bank KB Bukopin Syariah
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Banten (Perseroda) Tbk 1 2 Banten (Perseroda) Tbk
Jumlah 54.595 80.789 Total
88
Page 638
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. GIRO PADA BANK LAIN (lanjutan) 7. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
b. Berdasarkan kolektibilitas b. By collectibility
Tidak terdapat giro pada bank lain yang diblokir There were no current accounts with other
dan dijadikan sebagai jaminan pada tanggal banks which were pledged and used as
31 Desember 2025 dan 2024. collateral as of December 31, 2025 and 2024,
respectively.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024,
kolektabilitas giro pada bank lain sesuai dengan collectability of current accounts with other
peraturan OJK diungkapkan pada Catatan 44. Banks in accordance with OJK regulation are
disclosed in Note 44.
c. Tingkat suku bunga rata-rata per tahun c. Annual average interest rates
Tingkat suku bunga rata-rata per tahun untuk The annual average interest rates for year:
tahun:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah 0,05% 0,01% Rupiah
d. Cadangan kerugian penurunan nilai d. Allowance for impairment losses
Manajemen berpendapat bahwa seluruh giro Management believes that all current accounts
pada bank lain dapat ditagih, berada dalam with other banks are fully collectible, classified
stage 1 sehingga penyisihan kerugian as stage 1 as such no allowance for impairment
penurunan nilai tidak diperlukan. losses is required.
8. PENEMPATAN PADA BANK INDONESIA DAN 8. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
a. Berdasarkan jenis a. By type
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak ketiga Third parties
Rupiah Rupiah
Deposit facility 1.363.404 156.000 Deposit facility
Call Money 500.000 - Call Money
Dikurangi: Less:
Diskonto yang belum
diamortisasi (142) (23) Unamortised discounts
1.863.262 155.977
Deposito berjangka 129 127 Time deposit
1.863.391 156.104
89
Page 639
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. PENEMPATAN PADA BANK INDONESIA DAN 8. PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN (lanjutan) OTHER BANKS (continued)
b. Berdasarkan pihak lawan b. By counterparties
31 Desember 2025/December 31, 2025
Tingkat suku
bunga/ Tanggal mulai/ Jatuh tempo/ Nilai wajar/
Pihak Lawan/Counterparties Interest rate Start date Maturity date Fair value
Bank Indonesia 3,75% 31/12/2025 02/01/2026 1.363.262
PT Bank Rakyat Indonesia (Persero) Tbk 4,65% 31/12/2025 06/01/2026 500.000
PT Bank Maybank Indonesia Tbk 2,00% 13/12/2025 13/01/2026 129
1.863.391
31 Desember 2024/December 31, 2024
Tingkat suku
bunga/ Tanggal mulai/ Jatuh tempo/ Nilai wajar/
Pihak Lawan/Counterparties Interest rate Start date Maturity date Fair value
Bank Indonesia 5,25% 31/12/2024 02/01/2025 155.977
PT Bank Maybank Indonesia Tbk 2,00% 13/12/2024 13/01/2025 127
156.104
c. Berdasarkan kolektibilitas c. By collectibility
Seluruh penempatan pada Bank Indonesia All placements with Bank Indonesia and other
dan bank lain pada tanggal 31 Desember 2025 banks as of December 31, 2025 and 2024 were
dan 2024 masing-masing diklasifikasikan classified as stage 1, has maturity of less than
stage 1, memiliki jatuh tempo kurang dari 1 (one) month and there are no placements with
1 (satu) bulan dan tidak ada penempatan pada Bank Indonesia and other banks that are
Bank Indonesia dan bank lain yang diblokir dan pledged and used as collateral, respectively.
digunakan sebagai jaminan.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024,
kolektabilitas penempatan pada Bank collectability of placements with Bank Indonesia
Indonesia dan bank lain sesuai dengan and other banks in accordance with OJK
peraturan OJK diungkapkan pada Catatan 44. regulation are disclosed in Note 44.
d. Kisaran suku bunga efektif per tahun d. Annual range of effective interest rate
Kisaran suku bunga efektif per tahun yang The range of annual effective interest rate for
berakhir pada tanggal-tanggal 31 Desember the years ended December 31, 2025 and 2024
2025 dan 2024 adalah sebagai berikut: were as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah 2,00%-4,65% 2,00%-5,25% Rupiah
e. Cadangan kerugian penurunan nilai e. Allowance for impairment losses
Manajemen berpendapat bahwa tidak terdapat Management believes that there is no
penurunan nilai atas penempatan pada Bank impairment of placements with Bank Indonesia
Indonesia dan bank lain, sehingga tidak and other banks, as such no allowance for
diperlukan cadangan kerugian penurunan impairment losses was required as of
nilai pada tanggal-tanggal 31 Desember 2025 December 31, 2025 and 2024.
dan 2024.
90
Page 640
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. EFEK-EFEK 9. MARKETABLE SECURITIES
a. Berdasarkan jenis dan mata uang a. By type and currency
31 Desember 2025/December 31, 2025
Biaya perolehan
diamortisasi atau
Nilai wajar/
Nilai tercatat/ Amortised cost or
Carrying value*) Fair value
Rupiah Rupiah
Biaya perolehan diamortisasi: Amortised cost:
Sekuritas Rupiah Bank Indonesia
Bank Indonesia (SRBI) 2.274.763 2.274.763 Rupiah Securities (SRBI)
Obligasi korporasi Corporate bonds
Obligasi non bank 207.000 207.000 Non bank bonds
2.481.763 2.481.763
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain: comprehensive income:
Sekuritas Rupiah Bank Indonesia
Bank Indonesia (SRBI) 2.617.605 2.619.058 Rupiah Securities (SRBI)
Surat Utang Negara (SUN) 2.014.082 2.084.966 Government Bonds (SUN)
Obligasi korporasi : Corporate bonds:
Obligasi non bank 357.098 360.891 Non bank bonds
Obligasi bank 20.000 19.998 Bank bonds
5.008.785 5.084.913
Sub jumlah 7.490.548 7.566.676 Sub total
Cadangan kerugian Allowance for
penurunan nilai - (2) impairment losses
Jumlah 7.490.548 7.566.674 Total
*) Nilai tercatat merupakan nilai perolehan setelah amortisasi atas *) Carrying value represents acquisition cost after amortization of
premium/diskon premium/discount
31 Desember 2024/December 31, 2024
Biaya perolehan
diamortisasi atau
Nilai wajar/
Nilai tercatat/ Amortised cost or
Carrying value*) Fair value
Rupiah Rupiah
Biaya perolehan diamortisasi: Amortised cost:
Sekuritas Rupiah Bank Indonesia
Bank Indonesia (SRBI) 1.888.672 1.888.672 Rupiah Securities (SRBI)
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain: comprehensive income:
Surat Utang Negara (SUN) 2.629.250 2.577.126 Government Bonds (SUN)
Obligasi korporasi Corporate bonds
Obligasi non bank 218.204 216.154 Non bank bonds
2.847.454 2.793.280
Jumlah 4.736.126 4.681.952 Total
*) Nilai tercatat merupakan nilai perolehan setelah amortisasi atas *) Carrying value represents acquisition cost after amortization of
premium/diskon premium/discount
91
Page 641
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Berikut adalah perubahan efek-efek untuk The following are changes in securities for the
tahun yang berakhir pada tanggal-tanggal years ended December 31, 2025 and 2024:
31 Desember 2025 dan 2024:
31 Desember 2025/December 31, 2025
Stage 1 Stage 2 Stage 3 Jumlah/Total
Biaya perolehan
diamortisasi: Amortised cost:
Saldo awal 1.888.672 - - 1.888.672 Beginning balance
Pengukuran kembali 115.898 - - 115.898 Remeasurement
Aset keuangan yang New financial assets
baru dibeli 9.813.555 - - 9. 813.555 purchased
Aset keuangan jatuh tempo (9.336.362 ) - - (9.336.362) Financial assets matured
Saldo akhir 2.481.763 - - 2.481.763 Ending balance
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain: income:
Saldo awal 2.793.280 - - 2.793.280 Beginning balance
Pengukuran kembali 130.302 - - 130.302 Remeasurement
Aset keuangan yang New financial assets
baru dibeli 3.911.254 - - 3.911.254 purchased
Aset keuangan yang dijual (597.968 ) - - (597.968) Financial assets sold
Aset keuangan jatuh tempo (1.151.955 ) - - (1. 151.955) Financial assets matured
Saldo akhir 5.084.913 - - 5.084.913 Ending balance
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Jumlah/Total
Biaya perolehan
diamortisasi: Amortised cost:
Saldo awal 49.131 - - 49.131 Beginning balance
Pengukuran kembali 88.458 - - 88.458 Remeasurement
Aset keuangan yang New financial assets
baru dibeli 6.499.508 - - 6.499.508 purchased
Aset keuangan jatuh tempo (4.748.425 ) - - (4.748.425) Financial assets matured
Saldo akhir 1.888.672 - - 1.888.672 Ending balance
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain: income:
Saldo awal 3.298.951 - - 3.298.951 Beginning balance
Pengukuran kembali (66.446) - - (66.446) Remeasurement
Aset keuangan yang dijual (148.225 ) - - (148.225) Financial assets sold
Aset keuangan jatuh tempo (291.000 ) - - (291.000) Financial assets matured
Saldo akhir 2.793.280 - - 2.793.280 Ending balance
92
Page 642
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Harga pasar efek-efek dalam kelompok nilai The market prices for the marketable securities
wajar melalui penghasilan komprehensif classified as fair value through other
lain berkisar antara, 95,77%-128,11% dan comprehensive income marketable securities
92,08%-120,88%, masing-masing dari nilai ranged between 95.77%-128.11% and 92.08%-
nominal pada tanggal-tanggal 31 Desember 120.88%, of the nominal value as of December
2025 dan 2024. 31, 2025 and 2024, respectively.
Bank mengakui adanya keuntungan atau The Bank recognized unrealized gain or loss
kerugian yang belum direalisasi atas from the increase or decrease in market value
peningkatan atau penurunan nilai pasar efek- of fair value through other comprehensive
efek dalam kelompok nilai wajar melalui income marketable securities (net after tax)
penghasilan komprehensif lain (bersih setelah gain amounting Rp101,642 and loss amounting
pajak) keuntungan sebesar Rp101.642 dan Rp51,828 for the years ended December 31,
kerugian sebesar Rp51.828, masing-masing 2025 and 2024, respectively.
untuk tahun yang berakhir pada tanggal-tanggal
31 Desember 2025 dan 2024.
b. Berdasarkan hubungan b. By relationship
Pada tanggal 31 Desember 2025 dan 2024 As December 31, 2025 and 2024, there were
tidak terdapat efek-efek pada pihak berelasi. no marketable securities with related parties.
c. Berdasarkan penerbit c. By issuer
Sekuritas Rupiah Bank Indonesia: Bank Indonesia Rupiah Securities:
Biaya perolehan diamortisasi
atau nilai wajar/
Amortised cost or fair value
Tingkat suku bunga/ Tanggal mulai/ Jatuh tempo/ 31 Desember 2025/ 31 Desember 2024/
Seri/Series Interest rate Start date Maturity date December 31, 2025 December 31, 2024
Biaya perolehan diamortisasi/
Amortised cost:
IDSR150526364S 4,62% 17/11/2025 15/05/2026 196.638 -
IDSR150526364S 4,82% 25/09/2025 15/05/2026 161.877 -
IDSR040525367S 4,60% 27/10/2025 04/05/2026 147.698 -
IDSR060226364S 5,55% 04/08/2025 06/02/2026 142.621 -
IDSR040525367S 4,60% 14/11/2025 04/05/2026 123.449 -
IDSR020126364S 4,78% 16/12/2025 02/01/2026 99.987 -
IDSR190126367S 4,76% 02/10/2025 19/01/2026 99.765 -
IDSR060326364S 4,75% 31/12/2025 06/03/2026 99.163 -
IDSR060326364S 5,08% 04/09/2025 06/03/2026 99.120 -
IDSR230326367S 4,75% 31/12/2025 23/03/2026 98.943 -
IDSR230326367S 4,79% 29/12/2025 23/03/2026 98.934 -
IDSR150526364S 4,79% 30/12/2025 15/05/2026 98.249 -
IDSR150526364S 4,85% 24/12/2025 15/05/2026 98.229 -
IDSR040525367S 5,56% 04/08/2025 04/05/2026 81.814 -
IDSR060226364S 5,82% 16/07/2025 06/02/2026 74.577 -
IDSR230326367S 5,10% 10/09/2025 23/03/2026 69.522 -
IDSR030726364S 4,87% 22/12/2025 03/07/2026 66.525 -
IDSR020126364S 5,70% 21/07/2025 02/01/2026 49.992 -
IDSR060326364S 4,58% 13/11/2025 06/03/2026 49.599 -
IDSR040525367S 4,60% 14/11/2025 04/05/2026 49.231 -
IDSR030626364S 4,64% 24/11/2025 03/06/2026 49.038 -
IDSR230326367S 4,78% 29/12/2025 23/03/2026 45.911 -
IDSR100426364S 5,52% 01/08/2025 10/04/2026 37.969 -
IDSR190126367S 5,70% 21/07/2025 19/01/2026 29.917 -
IDSR170726364S 4,69% 20/10/2025 17/07/2026 27.033 -
IDSR060226364S 5,82% 16/07/2025 06/02/2026 24.859 -
IDSR060226364S 4,67% 20/10/2025 06/02/2026 20.681 -
IDSR020126364S 5,70% 21/07/2025 02/01/2026 19.997 -
IDSR060326364S 4,79% 24/12/2025 06/03/2026 9.916 -
IDSR100426364S 4,77% 06/10/2025 10/04/2026 3.509 -
93
Page 643
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
c. Berdasarkan penerbit (lanjutan) c. By issuer (continued)
Sekuritas Rupiah Bank Indonesia: (lanjutan) Bank Indonesia Rupiah Securities: (continued)
Biaya perolehan diamortisasi
atau nilai wajar/
Amortised cost or fair value
Tingkat suku bunga/ Tanggal mulai/ Jatuh tempo/ 31 Desember 2025/ 31 Desember 2024/
Seri/Series Interest rate Start date Maturity date December 31, 2025 December 31, 2024
Biaya perolehan diamortisasi/
Amortised cost:
IDSR170125364S 6,85% 06/11/2024 17/01/2025 - 99.700
IDSR140225273S 6,83% 07/11/2024 14/02/2025 - 99.181
IDSR020625185S 7,00% 02/12/2024 02/06/2025 - 97.145
IDSR100625186S 7,09% 09/12/2024 10/06/2025 - 96.959
IDSR110625364S 7,10% 09/12/2024 11/06/2025 - 96.936
IDSR210225364S 7,00% 31/12/2024 21/02/2025 - 79.215
IDSR310125364S 6,97% 31/12/2024 31/01/2025 - 76.453
IDSR100125364S 6,85% 01/11/2024 10/01/2025 - 74.873
IDSR070325182S 7,05% 09/09/2024 07/03/2025 - 74.078
IDSR310125364S 6,81% 26/11/2024 31/01/2025 - 59.664
IDSR020125183S 6,80% 22/10/2024 02/01/2025 - 49.991
IDSR020125183S 6,82% 18/11/2024 02/01/2025 - 49.991
IDSR020125183S 6,82% 02/12/2024 02/01/2025 - 49.991
IDSR030125364S 6,83% 11/11/2024 03/01/2025 - 49.981
IDSR080125182S 7,32% 11/07/2024 08/01/2025 - 49.931
IDSR100125182S 7,31% 15/07/2024 10/01/2025 - 49.912
IDSR170125364S 6,83% 14/11/2024 17/01/2025 - 49.850
IDSR170125364S 6,82% 02/12/2024 17/01/2025 - 49.850
IDSR170125364S 6,85% 11/12/2024 17/01/2025 - 49.849
IDSR240125364S 6,82% 30/10/2024 24/01/2025 - 49.786
IDSR240125364S 6,83% 14/11/2024 24/01/2025 - 49.785
IDSR310125364S 6,82% 05/11/2024 31/01/2025 - 49.720
IDSR310125273S 6,81% 29/11/2024 31/01/2025 - 49.720
IDSR310125273S 6,85% 09/12/2024 31/01/2025 - 49.717
IDSR310125182S 7,10% 05/08/2024 31/01/2025 - 49.714
IDSR140225364S 6,86% 08/11/2024 14/02/2025 - 49.588
IDSR140225364S 6,84% 29/11/2024 14/02/2025 - 49.588
IDSR280225273S 6,83% 18/11/2024 28/02/2025 - 49.460
IDSR140325273S 7,26% 19/06/2024 14/03/2025 - 49.311
IDSR040425273S 6,90% 08/11/2024 04/04/2025 - 49.133
IDSR070325182S 7,04% 09/09/2024 07/03/2025 - 24.693
IDSR170125364S 6,92% 31/12/2024 17/01/2025 - 9.969
IDSR050325273S 7,30% 07/06/2024 05/03/2025 - 4.938
2.274.763 1.888.672
Nilai wajar melalui penghasilan
komprehensif lain/
Fair value through other
comprehensive income:
IDSR150526364S 4,62% 10/11/2025 15/05/2026 196.508 -
IDSR060326364S 6,26% 05/06/2025 06/03/2026 148.772 -
IDSR140826364S 4,65% 17/11/2025 14/08/2026 145.599 -
IDSR100426364S 5,54% 07/08/2025 10/04/2026 121.034 -
IDSR190126367S 5,87% 14/07/2025 19/01/2026 99.783 -
IDSR060226364S 6,06% 02/07/2025 06/02/2026 99.547 -
IDSR060326364S 6,25% 16/06/2025 06/03/2026 99.181 -
IDSR150526364S 5,37% 14/08/2025 15/05/2026 98.254 -
IDSR150526364S 5,03% 01/09/2025 15/05/2026 98.254 -
IDSR030626364S 6,27% 16/06/2025 03/06/2026 98.010 -
IDSR030626364S 5,10% 04/09/2025 03/06/2026 98.010 -
IDSR030726364S 4,87% 22/12/2025 03/07/2026 97.603 -
IDSR140826364S 4,65% 10/11/2025 14/08/2026 97.066 -
IDSR020926364S 4,69% 24/11/2025 02/09/2026 96.812 -
IDSR021026364S 4,83% 30/12/2025 02/10/2026 96.415 -
IDSR161026364S 4,92% 24/12/2025 16/10/2026 96.238 -
IDSR161026364S 4,83% 30/12/2025 16/10/2026 96.238 -
IDSR201126364S 4,72% 24/11/2025 20/11/2026 95.771 -
IDSR200226364S 5,54% 01/08/2025 20/02/2026 59.288 -
IDSR310726364S 4,65% 27/10/2025 31/07/2026 52.744 -
IDSR020126364S 5,85% 14/07/2025 02/01/2026 49.987 -
IDSR190126367S 5,60% 28/07/2025 19/01/2026 49.892 -
IDSR190126367S 5,57% 29/07/2025 19/01/2026 49.892 -
IDSR060226364S 6,44% 19/05/2025 06/02/2026 49.774 -
IDSR100426364S 5,52% 30/07/2025 10/04/2026 49.359 -
IDSR100426364S 5,35% 14/08/2025 10/04/2026 49.359 -
IDSR040526367S 5,65% 23/07/2025 04/05/2026 49.202 -
IDSR150526364S 4,80% 29/12/2025 15/05/2026 49.127 -
IDSR140826364S 4,66% 24/11/2025 14/08/2026 48.533 -
IDSR030626364S 4,86% 24/12/2025 03/06/2026 47.045 -
IDSR230326367S 4,62% 30/10/2025 23/03/2026 35.761 -
2.619.058 -
94
Page 644
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
c. Berdasarkan penerbit (lanjutan) c. By issuer (continued)
Surat Utang Negara: Government Bonds:
Nilai wajar/Fair value
Tingkat suku bunga/ Tanggal mulai/ Jatuh tempo/ 31 Desember 2025/ 31 Desember 2024/
Seri/Series Interest rate Start date Maturity date December 31, 2025 December 31, 2024
Nilai wajar melalui penghasilan
komprehensif lain/
Fair value through other
comprehensive income:
FR0091 6,38% 17/03/2022 15/04/2032 941.638 991.035
FR0087 6,50% 21/03/2022 15/02/2031 103.328 175.122
FR0058 8,25% 16/03/2022 15/06/2032 89.594 85.222
FR0082 7,00% 13/01/2022 15/09/2030 73.749 69.903
FR0091 6,38% 21/03/2022 15/04/2032 71.646 67.352
FR0087 6,50% 22/03/2022 15/02/2031 51.664 48.645
FR0059 7,00% 10/01/2022 15/05/2027 51.304 49.970
FR0091 6,38% 07/01/2022 15/04/2032 51.176 48.109
FR0091 6,38% 23/03/2022 15/04/2032 51.176 48.109
ORI023T 5,90% 03/10/2025 15/07/2026 50.226 -
FR0086 5,50% 04/03/2021 15/04/2026 50.074 49.015
FR0087 6,50% 08/12/2021 15/02/2031 46.498 43.781
FR0082 7,00% 21/03/2022 15/09/2030 42.142 89.876
FR0087 6,50% 24/03/2022 15/02/2031 41.331 38.916
FR0054 9,50% 16/03/2022 15/07/2031 35.169 33.885
FR0082 7,00% 17/01/2022 15/09/2030 31.607 29.959
FR0087 6,50% 16/03/2022 15/02/2031 30.998 126.477
FR0087 6,50% 23/03/2022 15/02/2031 30.998 126.477
FR0086 5,50% 05/01/2022 15/04/2026 30.044 29.409
FR0062 6,38% 14/11/2012 15/04/2042 24.629 23.021
FR0082 7,00% 15/12/2021 15/09/2030 21.071 19.972
FR0082 7,00% 21/01/2022 15/09/2030 21.071 19.972
FR0087 6,50% 23/06/2021 15/02/2031 20.666 19.457
FR0087 6,50% 07/01/2022 15/02/2031 20.666 19.457
FR0087 6,50% 04/06/2021 15/02/2031 20.665 19.458
FR0091 6,38% 16/03/2022 15/04/2032 20.470 67.352
FR0064 6,13% 09/10/2012 15/05/2028 20.409 19.472
FR0086 5,50% 20/12/2021 15/04/2026 20.030 19.606
FR0082 7,00% 23/03/2022 15/09/2030 10.536 59.917
FR0065 6,63% 28/09/2012 15/05/2033 10.314 9.745
FR0045 9,75% 24/05/2007 15/05/2037 77 72
FR0082 7,00% 22/03/2022 15/09/2030 - 49.931
FR0082 7,00% 18/03/2022 15/09/2030 - 39.945
FR0091 6,38% 18/03/2022 15/04/2032 - 38.487
2.084.966 2.577.126
Obligasi Korporasi: Corporate Bonds:
- Obligasi Non Bank - Non Bank Bonds
Biaya perolehan diamortisasi
atau nilai wajar/
Amortised cost or fair value
Tingkat suku bunga/ Tanggal mulai/ Jatuh tempo/ 31 Desember 2025/ 31 Desember 2024/
Seri/Series Interest rate Start date Maturity date December 31, 2025 December 31, 2024
Biaya perolehan diamortisasi/
Amortised cost:
PT Pegadaian 5,25% 13/11/2025 23/11/2026 58.000 -
PT Sarana Multi Infrastruktur (Persero) 6,40% 27/03/2025 07/04/2026 50.000 -
PT Pegadaian 6,10% 03/09/2025 13/09/2026 50.000 -
PT Sarana Multi Infrastruktur (Persero) 5,00% 27/11/2025 07/12/2026 20.000 -
PT Federal International Finance 5,85% 12/09/2025 22/09/2026 15.000 -
PT Adira Dinamika Multi Finance Tbk 5,50% 21/10/2025 31/10/2026 10.000 -
PT Astra Sedaya Finance 5,40% 24/10/2025 04/11/2026 4.000 -
207.000 -
95
Page 645
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
c. Berdasarkan penerbit (lanjutan) c. By issuer (continued)
Obligasi Korporasi: (lanjutan) Corporate Bonds: (continued)
- Obligasi Non Bank (lanjutan) - Non Bank Bonds (continued)
Biaya perolehan diamortisasi
atau nilai wajar/
Amortised cost or fair value
Tingkat suku bunga/ Tanggal mulai/ Jatuh tempo/ 31 Desember 2025/ 31 Desember 2024/
Seri/Series Interest rate Start date Maturity date December 31, 2025 December 31, 2024
Nilai wajar melalui penghasilan
komprehensif lain/Fair value through
other comprehensive income:
PT Sarana Multi Infrastruktur (Persero) 6,75% 27/03/2025 27/03/2028 51.495 -
PT Sarana Multigriya Finansial (Persero) 6,85% 22/02/2023 22/02/2028 51.119 49.765
PT Sarana Multigriya Finansial (Persero) 6,00% 06/01/2022 17/11/2026 50.570 49.255
PT Sarana Multi Infrastruktur (Persero) 5,45% 27/11/2025 27/11/2028 50.031 -
PT Waskita Karya (Persero) Tbk 6,10% 24/09/2021 24/09/2026 49.915 49.314
PT Federal International Finance 6,15% 12/09/2025 12/09/2028 22.401 -
PT Bussan Auto Finance 6,50% 08/09/2023 08/09/2026 22.160 21.951
PT Toyota Astra Financial Services 5,60% 11/11/2025 11/11/2028 20.194 -
PT Tower Bersama Infrastructure Tbk 5,50% 04/12/2025 04/12/2028 19.994 -
PT Pegadaian 5,50% 13/11/2025 13/11/2028 14.987 -
PT Pegadaian 6,20% 16/06/2023 16/06/2026 6.025 5.943
PT Oki Pulp & Paper Mills 8,00% 04/11/2025 04/11/2028 2.000 -
PT Toyota Astra Financial Services 5,70% 23/02/2022 23/02/2025 - 39.926
360.891 216.154
- Obligasi Bank - Bank Bonds
Nilai wajar/Fair value
Tingkat suku bunga/ Tanggal mulai/ Jatuh tempo/ 31 Desember 2025/ 31 Desember 2024/
Seri/Series Interest rate Start date Maturity date December 31, 2025 December 31, 2024
Nilai wajar melalui penghasilan
komprehensif lain/Fair value through
other comprehensive income:
PT Bank Tabungan Negara (Persero) Tbk 5,30% 12/12/2025 12/12/2028 19.998 -
19.998 -
d. Berdasarkan peringkat d. By rating
31 Desember 2025/December 31, 2025
Biaya perolehan
diamortisasi atau nilai
Pemeringkat/ wajar/Amortised
Agencies Peringkat/Rating cost or fair value
Biaya perolehan diamortisasi: Amortised cost:
Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah Securities
(SRBI) 2.274.763 (SRBI)
Obligasi Korporasi: Corporate Bonds:
PT Pegadaian Pefindo AAA 108.000 PT Pegadaian
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Pefindo AAA 70.000 Infrastruktur (Persero)
PT Federal International Finance Pefindo AAA 15.000 PT Federal International Finance
PT Adira Dinamika Multi Finance Tbk Pefindo AAA 10.000 PT Adira Dinamika Multi Finance Tbk
PT Astra Sedaya Finance Pefindo AAA 4.000 PT Astra Sedaya Finance
2.481.763
96
Page 646
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
d. Berdasarkan peringkat (lanjutan) d. By rating (continued)
31 Desember 2025/December 31, 2025
Biaya perolehan
diamortisasi atau nilai
Pemeringkat/ wajar/Amortised
Agencies Peringkat/Rating cost or fair value
Nilai wajar melalui penghasilan Fair value through
komprehensif lain: other comprehensive income:
Surat Utang Negara (SUN) 2.084.966 Government Bond (SUN)
Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah Securities
(SRBI) 2.619.058 (SRBI)
Obligasi Korporasi: Corporate Bonds:
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) Pefindo AAA 101.689 Finansial (Persero)
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Pefindo AAA 101.526 Infrastruktur (Persero)
PT Waskita Karya (Persero) Tbk Pefindo AAA 49.915 PT Waskita Karya (Persero) Tbk
PT Federal International Finance Pefindo AAA 22.401 PT Federal International Finance
PT Bussan Auto Finance Fitch Rating AAA 22.160 PT Bussan Auto Finance
PT Pegadaian Pefindo AAA 21.012 PT Pegadaian
PT Toyota Astra Financial Services Fitch Rating AAA 20.194 PT Toyota Astra Financial Services
PT Bank Tabungan Negara (Persero) Tbk Pefindo AAA 19.998 PT Bank Tabungan Negara (Persero) Tbk
PT Tower Bersama Infrastructure Tbk Fitch Rating AA+ 19.994 PT Tower Bersama Infrastructure Tbk
PT Oki Pulp & Paper Mills Pefindo A+ 2.000 PT Oki Pulp & Paper Mills
5.084.913
Jumlah 7.566.676 Total
31 Desember 2024/December 31, 2024
Biaya perolehan
diamortisasi atau nilai
Pemeringkat/ wajar/Amortised
Agencies Peringkat/Rating cost or fair value
Biaya perolehan diamortisasi: Amortised cost:
Sekuritas Rupiah Bank Indonesia Bank Indonesia Rupiah Securities
(SRBI) - - 1.888.672 (SRBI)
1.888.672
Nilai wajar melalui penghasilan Fair value through
komprehensif lain: other comprehensive income:
Surat Utang Negara (SUN) - - 2.577.126 Government Bond (SUN)
Obligasi Korporasi: Corporate Bonds:
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) Pefindo AAA 99.020 Finansial (Persero)
PT Waskita Karya (Persero) Tbk Pefindo AAA 49.314 PT Waskita Karya (Persero) Tbk
PT Toyota Astra Financial Services Fitch Rating AAA 39.926 PT Toyota Astra Financial Services
PT Bussan Auto Finance Fitch Rating AAA 21.952 PT Bussan Auto Finance
PT Pegadaian Pefindo AAA 5.942 PT Pegadaian
2.793.280
Jumlah 4.681.952 Total
e. Berdasarkan kolektibilitas Bank Indonesia e. By Bank Indonesia collectibility
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024,
kolektabilitas efek-efek sesuai dengan collectability of marketable securities in
peraturan OJK diungkapkan pada Catatan 44. accordance with OJK regulation are disclosed
in Note 44.
97
Page 647
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
f. Berdasarkan jangka waktu dan tingkat f. By maturity and interest rate
bunga
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kurang dari 1 tahun 4.944.047 1.888.672 Less than 1 year
1-5 tahun 739.341 364.153 1-5 years
5-10 tahun 1.827.860 2.376.816 5-10 years
Lebih dari 10 tahun 55.428 52.311 More than 10 years
Jumlah 7.566.676 4.681.952 Total
Kisaran suku bunga efektif per tahun untuk The range of annual effective interest rate for
tahun yang berakhir pada tanggal-tanggal the years ended December 31, 2025 and 2024
31 Desember 2025 dan 2024 adalah sebagai were as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah 4,58%-9,75% 5,50%-9,75% Rupiah
g. Cadangan kerugian penurunan nilai g. Allowance for impairment losses
31 Desember 2025/December 31, 2025
Stage 1 Stage 2 Stage 3 Jumlah/Total
Biaya perolehan diamortisasi: Amortised cost:
Saldo awal - - - - Beginning balance
Pembentukan selama Addition
tahun berjalan 2 - - 2 during the year
Saldo akhir 2 - - 2 Ending balance
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain: income:
Saldo awal - - - - Beginning balance
Pembentukan selama Addition
tahun berjalan 6 - - 6 during the year
Saldo akhir 6 - - 6 Ending balance
Pada efek-efek yang diukur pada nilai wajar For marketable securities measured as fair
melalui penghasilan komprehensif lain, value through other comprehensive income,
cadangan kerugian penurunan nilai dicatat allowance for impairment losses recorded in
pada penghasilan komprehensif lain sebesar other comprehensive income by Rp6 as of
Rp6 pada tanggal 31 Desember 2025. December 31, 2025.
Pada 31 Desember 2025, pembentukan beban As of December 31, 2025, additional allowance
cadangan kerugian penurunan nilai atas efek- for impairment losses for marketable securities
efek adalah Rp8 (Catatan 29). is Rp8 (Note 29).
98
Page 648
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. EFEK-EFEK (lanjutan) 9. MARKETABLE SECURITIES (continued)
g. Cadangan kerugian penurunan nilai g. Allowance for impairment losses (continued)
(lanjutan)
Manajemen berpendapat bahwa jumlah Management believes that allowance for
cadangan kerugian penurunan nilai pada impairment losses as of December 31, 2025
tanggal 31 Desember 2025 telah memadai. are adequate.
Pada tanggal 31 Desember 2024, tidak terdapat As of December 31, 2024, there were no
saldo cadangan kerugian penurunan nilai atas balances of allowance for impairment losses on
efek-efek. marketable securities.
Manajemen berpendapat bahwa tidak terdapat Management believes that there is no
penurunan nilai atas efek-efek, sehingga tidak impairment of losses for marketable securities,
diperlukan cadangan kerugian penurunan nilai as such no allowance for impairment losses
pada tanggal 31 Desember 2024. was required as of December 31, 2024.
10. EFEK-EFEK YANG DIBELI DENGAN JANJI 10. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI AGREEMENTS TO RESELL
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to resell as
pada tanggal 31 Desember 2025 dan 2024 terdiri of December 31, 2025 and 2024 is as follows:
dari:
31 Desember 2025/December 31, 2025
Pendapatan
bunga yang
belum Nilai
Tanggal jatuh Nilai nominal/ Nilai jual diamortisasi/ tercatat/
Pihak lawan/ Tanggal mulai/ tempo/ Nilai pembelian/ Nominal kembali/ Unamortised Carrying
Counterparties Start date Maturity date Proceed value amount Resale value interest value
VR0070 31/12/2025 07/01/2026 362.399 370.289 362.734 (287 ) 362.447
VR0092 29/10/2025 28/01/2026 190.527 200.000 192.790 (672 ) 192.118
VR0057 08/10/2025 07/01/2026 95.774 100.000 96.917 (75 ) 96.842
Jumlah/Total 670.289 652.441 (1.034) 651.407
31 Desember 2024/December 31, 2024
Pendapatan
bunga yang
belum Nilai
Tanggal jatuh Nilai nominal/ Nilai jual diamortisasi/ tercatat/
Pihak lawan/ Tanggal mulai/ tempo/ Nilai pembelian/ Nominal kembali/ Unamortised Carrying
Counterparties Start date Maturity date Proceed value amount Resale value interest value
VR0034 27/12/2024 03/01/2025 913.974 925.000 915.041 (305 ) 914.736
VR0042 30/12/2024 06/01/2025 666.660 680.000 667.438 (556 ) 666.882
VR0034 31/12/2024 07/01/2025 296.663 300.000 297.010 (297 ) 296.713
Jumlah/Total 1.905.000 1.879.489 (1.158) 1.878.331
Seluruh efek-efek yang dibeli dengan janji dijual All securities purchased under agreements to resell
kembali pada tanggal 31 Desember 2025 dan 2024 as of December 31, 2025 and 2024 classified as
digolongkan sebagai Stage 1 dan berlokasi di Stage 1 and located in Indonesia.
Indonesia.
99
Page 649
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
10. EFEK-EFEK YANG DIBELI DENGAN JANJI 10. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI (lanjutan) AGREEMENTS TO RESELL (continued)
Manajemen berpendapat bahwa seluruh efek-efek Management believes that securities purchased
yang dibeli dengan janji dijual kembali dapat ditagih under agreements to resell are fully collectible and
dan penyisihan kerugian penurunan nilai tidak allowance for impairment losses is not required.
diperlukan.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, collectibility of
kolektibilitas efek-efek yang dibeli dengan janji securities purchase under agreements to resell in
dijual kembali seseuai dengan peraturan OJK accordance with OJK regulation are disclosed in
diungkapkan pada Catatan 44. Note 44.
Tingkat suku bunga rata-rata per tahun untuk tahun: Annual average interest rates for the year:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah 4,72% 6,00% Rupiah
11. KREDIT YANG DIBERIKAN 11. LOANS
Kredit yang diberikan yang diklasifikasikan Loans classified based on the stage, relationship and
berdasarkan stage, hubungan dan kolektibilitas collectibility consists of the following:
terdiri dari:
1. Berdasarkan stage 1. By stage
Berikut adalah perubahan jumlah kredit yang Below is movement of loans based on stages
diberikan berdasarkan stage berakhir pada for the year ended and the years ended
tanggal-tanggal 31 Desember 2025 dan 2024: December 31, 2025 and 2024:
31 Desember 2025/December 31, 2025
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal 8.057.758 444.506 319.882 8.822.146 Beginning balance
Transfer ke kerugian Transfer to 12-month
kredit ekspektasian 12 expected credit
bulan (stage 1) 150 (45 ) (105) - losses (stage 1)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 2) (343.425) 343.425 - - losses (stage 2)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 3) (6.002 ) (72) 6.074 - losses (stage 3)
Pengukuran kembali Remeasurement of
nilai tercatat bersih (522.908) (3.276) 1.634.425 1.108.241 net carrying amount
Aset keuangan yang baru Newly issued financial
Diterbitkan 6.477.706 - - 6.477.706 asset
Dihentikan pengakuannya (7.081.479) (440.845) (288.696) (7.811.020) Derecognition
Penghapusbukuan Write-off
selama tahun berjalan - - (1.414.493) (1.414.493) during the year
Saldo akhir 6.581.800 343.693 257.087 7.182.580 Ending balance
100
Page 650
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
Kredit yang diberikan yang diklasifikasikan Loans classified based on the stage, relationship and
berdasarkan stage, hubungan dan kolektibilitas collectibility consists of the following: (continued)
terdiri dari: (lanjutan)
1. Berdasarkan stage (lanjutan) 1. By stage (continued)
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal 9.840.442 570.574 372.325 10.783.341 Beginning balance
Transfer ke kerugian Transfer to 12-month
kredit ekspektasian 12 expected credit
bulan (stage 1) 322 (158) (164) - losses (stage 1)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 2) (447.032) 447.065 (33) - losses (stage 2)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 3) (46.559) (2.117 ) 48.676 - losses (stage 3)
Pengukuran kembali Remeasurement of
nilai tercatat bersih (653.793) (16.377) 2.394.564 1.724.394 net carrying amount
Aset keuangan yang baru Newly issued financial
diterbitkan 7.685.454 - - 7.685.454 asset
Dihentikan pengakuannya (8.321.076) (554.481) (267.186) (9.142.743) Derecognition
Penghapusbukuan Write-off
selama tahun berjalan - - (2.228.300) (2.228.300) during the year
Saldo akhir 8.057.758 444.506 319.882 8.822.146 Ending balance
2. Berdasarkan hubungan 2. By relationship
Terdapat penyaluran kredit kepada pihak Loans to related parties and third parties were
berelasi dan pihak ketiga yakni: as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 36) 22.030 22.624 Related parties (Note 36)
Pihak ketiga 7.160.550 8.799.522 Third parties
7.182.580 8.822.146
Cadangan kerugian
penurunan nilai (515.056) (635.245) Allowance for impairment losses
Jumlah 6.667.524 8.186.901 Total
3. Berdasarkan kolektibilitas Bank Indonesia dan 3. By Bank Indonesia collectibility and asset
penyisihan penilaian kualitas aset sesuai quality allowances based on POJK
ketentuan POJK
Kolektibilitas Bank Indonesia dan penyisihan The collectibility and assets quality allowances
penilaian kualitas aset sesuai ketentuan POJK as per POJK (after deducted with allowable
(setelah dikurangi nilai agunan yang dapat collateral value) as of December 31, 2025, and
diperhitungkan), masing-masing untuk tanggal 2024, respectively are disclosed in Note 44.
31 Desember 2025 dan 2024 diungkapkan
pada Catatan 44.
101
Page 651
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
4. Berdasarkan jangka waktu perjanjian kredit 4. By loan agreements period
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kurang dari 1 tahun 6.311.155 7.292.072 Less than 1 year
1 sampai dengan 5 tahun 609.379 1.049.837 1 up to 5 years
5 sampai dengan 10 tahun 84.472 178.229 5 up to 10 years
Lebih dari 10 tahun 177.574 302.008 More than 10 years
Jumlah 7.182.580 8.822.146 Total
5. Tingkat suku bunga rata-rata per tahun 5. Annual average interest rates
Tingkat suku bunga rata-rata per tahun untuk The annual average interest rates for year:
tahun:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kredit rekening koran 8,21% 8,31% Demand loan
Kredit modal kerja, Working capital loan,
kredit investasi investment loan
dan kredit konsumer 62,52% 69,18% and consumer loan
Kredit karyawan 5,96% 5,90% Employees loan
6. Kredit yang direstrukturisasi 6. Restructured loans
Kredit yang direstrukturisasi sesuai dengan Restructured loans in accordance with the OJK
peraturan OJK diungkapkan pada Catatan 44. regulation are disclosed in Note 44.
7. Cadangan kerugian penurunan nilai 7. Allowances for impairment losses
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: impairment losses were as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal 635.245 625.422 Beginning balance
Pembentukan selama Addition during the
tahun berjalan (Catatan 29) 1.294.304 2.238.123 the year (Note 29)
Penghapusan selama
tahun berjalan (1.414.493) (2.228.300) Write-off during the year
Saldo akhir 515.056 635.245 Ending balance
102
Page 652
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
7. Cadangan kerugian penurunan nilai 7. Allowances for impairment losses
(lanjutan) (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
berdasarkan stage adalah sebagai berikut: impairment losses by stage were as follows:
(lanjutan) (continued)
31 Desember 2025/December 31, 2025
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal 203.031 144.606 287.608 635.245 Beginning balance
Transfer ke kerugian kredit Transfer to 12-month
ekspektasian 12 bulan expected credit
(stage 1) 789 (87) (702) - losses (stage 1)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 2) (440) 440 - - losses (stage 2)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 3) (2.722) (232) 2.954 - -losses (stage 3)
Pembentukan selama Additional during
tahun berjalan the year
(Catatan 29) 4.315 (28.101) 1.318.090 1.294.304 (Note 29)
Penghapusbukuan Write-off
selama tahun berjalan - - (1.414.493) (1.414.493 ) during the year
Saldo akhir 204.973 116.626 193.457 515.056 Ending balance
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal 276.481 52.014 296.927 625.422 Beginning balance
Transfer ke kerugian kredit Transfer to 12-month
ekspektasian 12 bulan expected credit
(stage 1) 527 (102) (425) - losses (stage 1)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 2) (1.475) 1.502 (27) - losses (stage 2)
Transfer ke kerugian kredit Transfer to lifetime
ekspektasian sepanjang expected credit
umurnya (stage 3) (94.415) (8.822) 103.237 -losses (stage 3)
Pembentukan selama Additional during
tahun berjalan the year
(Catatan 29) 21.913 100.014 2.116.196 2.238.123 (Note 29)
Penghapusbukuan Write-off
selama tahun berjalan - - (2.228.300) (2.228.300 ) during the year
Saldo akhir 203.031 144.606 287.608 635.245 Ending balance
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai pada impairment losses as of December 31, 2025
tanggal 31 Desember 2025 dan 2024 telah and 2024 are adequate.
memadai.
8. Kredit bermasalah 8. Non performing loans
Sesuai dengan peraturan OJK, kredit In accordance with the OJK regulation, non-
bermasalah berdasarkan sektor ekonomi performing loans based on economic sector are
diungkapkan pada Catatan 44. disclosed in Note 44.
103
Page 653
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
9. Informasi pokok lainnya sehubungan 9. Other significant information relating to
dengan kredit yang diberikan loans
a. Jenis agunan yang diterima oleh Bank a. Type of collaterals accepted by the Bank to
untuk menjamin fasilitas kredit yang secure loans includes land certificate, time
diberikan antara lain berupa sertifikat deposits, current account, certificates of
tanah, deposito, giro, Bukti Pemilikan ownership of motor vehicles, and other
Kendaraan Bermotor (BPKB), dan jaminan guarantees accepted by banks.
lainnya yang diterima oleh perbankan.
b. Kredit modal kerja dan kredit investasi b. Working capital loans and investment loans
diberikan untuk kepentingan modal are given to borrowers that need financing
kerja dan barang-barang modal lainnya, of working capital and other capital goods,
sedangkan kredit konsumer diberikan while consumer loans are given for
untuk tujuan pemilikan rumah, kendaraan purposes such as housing, motor vehicles,
bermotor, dan kredit perorangan lainnya. and other personal loans.
c. Kredit yang diberikan kepada Direksi, c. Loans granted to the Board of Directors,
Dewan Komisaris, dan Karyawan Bank Board of Commissioners and Bank
merupakan kredit konsumtif. Kredit Employees are classified as consumer
tersebut dibebani bunga dengan jangka loan. The loan bears interest with a term of
waktu antara 1 tahun sampai 5 tahun. 1 year to 5 years. Sources of loan
Sumber pembayaran kredit tersebut repayment are derived from monthly salary
berasal dari pemotongan gaji setiap bulan. deduction. Loans granted to related parties
Kredit yang diberikan kepada pihak to the Bank is made within the
yang berelasi, dilakukan dengan requirements and normal process analysis
persyaratan dan proses analisis normal as to other parties.
seperti kepada pihak lain.
d. Bank telah mengasuransikan kredit yang d. The Bank has insured its loans to cover
diberikan untuk menutup kemungkinan possible losses against credit risks to
kerugian terhadap risiko kredit kepada PT Asuransi Kredit Indonesia (Persero),
PT Asuransi Kredit Indonesia (Persero), PT Asuransi Jasa Indonesia (Persero),
PT Asuransi Jasa Indonesia (Persero), AJB AJB Bumiputera 1912, PT Fokus Solusi
Bumiputera 1912, PT Fokus Solusi Proteksi Proteksi (Cermati), PT Asuransi Intra Asia,
(Cermati), PT Asuransi Intra Asia, PT Marsh PT Marsh Indonesia, PT Asuransi Simas
Indonesia, PT Asuransi Simas Insurtech Insurtech and PT Asuransi Staco Mandiri,
dan PT Asuransi Staco Mandiri, seluruhnya all are third parties, with a total coverage
merupakan pihak ketiga, dengan jumlah of Rp31,153 and Rp3,110,945 as of
nilai pertanggungan sebesar Rp31.153 dan December 31, 2025 and 2024. Digital loan
Rp3.110.945 masing-masing pada tanggal insurance with administrative service type
31 Desember 2025 dan 2024. Asuransi have a maximum claim limit up to 98% of
kredit digital dengan jenis layanan the total premium paid.
administratif memiliki batas maksimal
jumlah klaim sampai dengan 98% dari
jumlah premi yang dibayarkan.
e. Kredit sindikasi merupakan kredit yang e. Syndicated loans represent loans provided
diberikan kepada debitur berdasarkan to debtor under syndication agreements
perjanjian pembiayaan bersama dengan with other banks.
bank lain.
Jumlah kredit sindikasi antara Bank dengan The amount of syndicated loans between
bank lain pada tanggal 31 Desember 2025 the Bank and other banks as of December
and 2024 adalah sebesar Rp224.578 dan 31, 2025 and 2024 amounting to
Rp193.972. Partisipasi Bank dalam kredit Rp224,578 and Rp193,972. The Bank’s
sindikasi tersebut pada tanggal participation in syndicated loans as of
31 Desember 2025 and 2024 sebesar December 31, 2025 and 2024 is 11.54%
11,54% dan 6% - 11,54% dari total kredit and between 6% - 11.54% from total
sindikasi. syndicated loans.
104
Page 654
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. KREDIT YANG DIBERIKAN (lanjutan) 11. LOANS (continued)
9. Informasi pokok lainnya sehubungan 9. Other significant information relating to
dengan kredit yang diberikan (lanjutan) loans (continued)
Sesuai dengan peraturan OJK, ketentuan Batas In accordance with the OJK regulation, Legal
Maksimum Pemberian Kredit (BMPK) baik Lending Limit (LLL) requirements for both
untuk pihak berelasi maupun untuk pihak ketiga related parties and third parties and Ratios of
dan Rasio kredit yang diberikan kepada Usaha loans extended to Micro, Small, Medium
Mikro Kecil dan Menengah (UMKM) terhadap Enterprise (UMKM) to total loans are disclosed
jumlah kredit yang diberikan diungkapkan pada in Note 44.
Catatan 44.
12. ASET TETAP DAN ASET HAK GUNA 12. FIXED ASSETS AND RIGHT OF USE ASSETS
Aset tetap dan aset hak guna terdiri dari: Fixed assets and right of use assets consist of the
following:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Aset tetap kepemilikan langsung 213.573 212.416 Direct ownership fixed assets
Aset hak guna 58.710 95.952 Right of use assets
Jumlah 272.283 308.368 Total
Aset tetap kepemilikan langsung: Direct ownership fixed assets:
31 Desember 2025/December 31, 2025
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Saldo akhir/
Beginning Additions Deductions Reclassification Revaluation Ending balance
Nilai perolehan Cost
Tanah 71.093 - - - - 71.093 Land
Bangunan 12.210 380 - - - 12.590 Buildings
Peralatan dan Office furnitures
perabotan kantor 15.296 1.082 (2.102) 11 - 14.287 and fixtures
Instalasi 1.610 - (1.610) - - - Installations
Komputer 166.026 5.510 (2.410) 6.375 - 175.501 Computers
Kendaraan 4.743 2.152 (1.084) - - 5.811 Vehicles
Aset dalam Pembangunan - 12.733 (167) (6.386) - 6.180 Assets in progress
Jumlah 270.978 21.857 (7.373) - - 285.462 Total
Akumulasi Accummulated
penyusutan depreciation
Bangunan - 874 - - - 874 Buildings
Peralatan dan Office furnitures
perabotan kantor 12.696 1.084 (2.026) - - 11.754 and fixtures
Instalasi 1.608 - (1.608) - - - Installations
Komputer 41.450 14.995 (2.381) - - 54.064 Computers
Kendaraan 2.808 3.224 (835) - - 5.197 Vehicles
Jumlah 58.562 20.177 (6.850) - - 71.889 Total
Nilai buku 212.416 213.573 Book value
105
Page 655
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT OF USE ASSETS
(continued)
Aset tetap kepemilikan langsung (lanjutan): Direct ownership fixed assets (continued):
31 Desember 2024/ December 31, 2024
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Saldo akhir/
Beginning Additions Deductions Reclassification Revaluation Ending balance
Nilai perolehan Cost
Tanah 107.337 - - (38.153)*) 1.909 71.093 Land
Bangunan 19.977 - - (1.326)**) (6.441) 12.210 Buildings
Peralatan dan Office furnitures
perabotan kantor 17.172 777 (3.254) 601 - 15.296 and fixtures
Instalasi 1.669 - (59) - - 1.610 Installations
Komputer 152.939 4.247 (7.170) 16.010 - 166.026 Computers
Kendaraan 5.518 - (775) - - 4.743 Vehicles
Aset dalam Pembangunan 1.528 16.010 (71) (17.467) - - Assets in progress
Jumlah 306.140 21.034 (11.329) (40.335) (4.532) 270.978 Total
Akumulasi Accummulated
penyusutan depreciation
Bangunan 1.671 1.307 - - (2.978) - Buildings
Peralatan dan Office furnitures
perabotan kantor 14.049 1.716 (3.069) - - 12.696 and fixtures
Instalasi 1.661 6 (59) - - 1.608 Installations
Komputer 34.571 13.973 (7.094) - - 41.450 Computers
Kendaraan 2.844 482 (518) - - 2.808 Vehicles
Jumlah 54.796 17.484 (10.740) - (2.978) 58.562 Total
Nilai buku 251.344 212.416 Book value
*) Aset tetap atas tanah sebesar Rp38.153 direklasifikasi ke aset terbengkalai *) Fixed assets for land amounting to Rp38,153 were reclassified to
efektif tanggal 20 Desember 2024 (Catatan 14). abandoned assets effective December 20, 2024 (Note 14).
**) Aset tetap atas bangunan terdiri dari penambahan dari reklasifikasi aset **) Fixed assets for buildings consist of additions from the reclassification
dalam pembangunan sebesar Rp856 dan pengurangan direklasifikasi ke of assets in progress amounting to Rp856 and reductions reclassified to
aset terbengkalai sebesar Rp2.182 efektif tanggal 20 Desember 2024 abandoned assets amounting to Rp2,182 effective December 20, 2024
(Catatan 14). (Note 14)
Manajemen berpendapat bahwa tidak terdapat Management believes that there
indikasi terjadinya penurunan nilai aset tetap. is no indication of impairment for fixed assets.
Aset tetap dalam pembangunan pada tanggal Fixed asset under construction as of December 31,
31 Desember 2025 diperkirakan akan diselesaikan 2025, are expected to be completed in the first
masing-masing pada kuartal pertama sampai quarter through the second quarter of 2026, with a
dengan kuartal kedua tahun 2026, dengan kisaran percentage of completion ranging from 30%-90%.
persentase penyelesaian sebesar 30%-90%.
Aset tetap dalam pembangunan pada tanggal Fixed asset under construction as of December 31,
31 Desember 2024 telah diselesaikan seluruhnya 2024, were fully completed and recorded as
dan dicatat sebagai bangunan. buildings.
Jumlah penyusutan aset tetap kepemilikan langsung The amount of depreciation of direct ownership fixed
yang dibebankan pada laporan laba rugi dan assets is charged to the statement of profit or loss
penghasilan komprehensif lain masing-masing and other comprehensive income which is
sebesar Rp20.177 dan Rp17.484 untuk amounting to Rp20,177 and Rp17,484, for the years
tahun yang berakhir pada tanggal-tanggal ended December 31, 2025 and 2024, respectively
31 Desember 2025 dan 2024 (Catatan 30). (Note 30).
106
Page 656
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT OF USE ASSETS
(continued)
Aset tetap kepemilikan langsung (lanjutan): Direct ownership fixed assets (continued):
Pada tanggal 31 Desember 2025 dan 2024, terdapat As of December 31, 2025 and 2024, there was
keuntungan penjualan aset tetap dengan rincian a gain on sale of fixed assets with the following
sebagai berikut: details:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Hasil penjualan 806 1.550 Proceeds
Nilai buku (167) (1.188) Book value
Keuntungan penjualan Gain on sale of fixed assets
aset tetap (Catatan 33) 639 362 (Note 33)
Pada tanggal 31 Desember 2025 dan 2024, terdapat As of December 31, 2025 and 2024, there was
kerugian penjualan aset tetap dengan rincian a loss on sale of fixed assets with the following
sebagai berikut: details:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Hasil penjualan 14 20 Proceeds
Nilai buku (78) (241) Book value
Kerugian penjualan Loss on sale of fixed assets
aset tetap (Catatan 34) (64) (221) (Note 34)
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, Bank write-off
menghapus beberapa aset tetap dengan nilai buku some of fixed assets with net book value amounted
neto masing-masing sebesar Rp111 dan Rp18. to Rp111 dan Rp18, respectively.
Bank telah mengasuransikan aset tetap (tidak The Bank has insured its fixed assets (excluding
termasuk hak atas tanah) untuk menutup land rights) to cover possible losses against fire and
kemungkinan kerugian terhadap risiko kebakaran theft risks to PT Zurich Asuransi Indonesia,
dan pencurian kepada PT Zurich Asuransi PT Sompo Insurance Indonesia, PT Asuransi
Indonesia, PT Sompo Insurance Indonesia, Jasindo Oto, and PT Asuransi Staco Mandiri, which
PT Asuransi Jasindo Oto, dan PT Asuransi Staco all are third parties with a total coverage of Rp75,239
Mandiri, yang seluruhnya merupakan pihak ketiga, and Rp75,725 as of December 31, 2025 and 2024,
dengan jumlah nilai pertanggungan sebesar respectively. Management believes that the
Rp75.239 dan Rp75.725 masing-masing pada insurance coverage for the Bank’s fixed assets is
tanggal 31 Desember 2025 dan 2024. Manajemen adequate.
berpendapat bahwa pertanggungan asuransi untuk
aset tetap yang dimiliki Bank telah memadai.
Pada tanggal 31 Desember 2025 dan 2024, tidak On December 31, 2025 and 2024, there are no fixed
terdapat aset tetap yang dijaminkan. assets which are pledged as collateral.
107
Page 657
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT OF USE ASSETS
(continued)
Aset tetap kepemilikan langsung (lanjutan): Direct ownership fixed assets (continued):
Pada 31 Desember 2025 dan 2024 terdapat aset As of December 31, 2025 and 2024, there are
yang telah disusutkan penuh namun masih assets that have been fully depreciated but still in
digunakan yang terdiri dari: use which consist of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Komputer 13.463 10.593 Computers
Peralatan dan perabotan kantor 9.333 10.173 Office furnitures and fixtures
Instalasi - 1.638 Installation
Kendaraan 1.750 626 Vehicles
Jumlah 24.546 23.030 Total
Pada tanggal 30 November 2015, Bank melakukan On November 30, 2015, the Bank changed its
perubahan kebijakan akuntansi atas tanah dan accounting policy for land and buildings from cost
bangunan dari sebelumnya menggunakan model model to revaluation model.
biaya menjadi model revaluasi.
Pada tanggal 20 Desember 2024, Bank kembali On December 20, 2024, the Bank re-evaluates and
melakukan revaluasi dan menugaskan kantor jasa assigned registered external independent
penilai independen eksternal untuk melaksanakan appraisers to conduct revaluation of fixed assets
proses penilaian kembali aset tetap (tanah dan (land and buildings) as of December 31, 2023.
bangunan) per tanggal 31 Desember 2023. Revaluation of land and buildings are not for tax
Penilaian kembali atas tanah dan bangunan purpose.
tersebut bukan untuk tujuan perpajakan.
Penilaian atas tanah dan bangunan dilakukan oleh The appraisal of land and buildings is conducted by
penilai independen eksternal yang telah terdaftar di registered external independent appraiser in OJK
OJK yaitu oleh Kantor Jasa Penilai Publik Budi, Edy, which is Public Appraiser of Budi, Edy, Saptono &
Saptono & Rekan yang ditandatangani oleh Jeffry I. Partners, signed by Jeffry I. Benyamin, ST, SE,
Benyamin, ST, SE, MAPPI (Cert.). MAPPI (Cert.).
Penilaian dilakukan berdasarkan Standar Penilaian Valuations were performed based on Indonesian
Indonesia, ditentukan berdasarkan transaksi pasar Valuation Standards with reference to recent market
terkini dan dilakukan dengan ketentuan-ketentuan transactions with arm’s length terms. The valuation
yang lazim. Metode penilaian yang dipakai adalah method used are market data approach, cost
metode data pasar, metode biaya dan metode approach and income approach. The elements used
pendapatan. Elemen-elemen yang digunakan in data comparison to determine fair value of assets
dalam perbandingan data untuk menentukan nilai are among others, as follows:
wajar aset antara lain:
a) Jenis dan hak yang melekat pada properti a) Type and right on property
b) Kondisi pasar b) Market condition
c) Lokasi c) Location
d) Karakteristik fisik d) Physical characteristic
e) Karakteristik dalam menghasilkan pendapatan e) Income producing characteristic
f) Karakteristik tanah f) Land characteristic
108
Page 658
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT OF USE ASSETS
(continued)
Aset tetap kepemilikan langsung (lanjutan): Direct ownership fixed assets (continued):
Hasil dari penilaian kembali tanah dan bangunan Results from the revaluation of land and buildings
adalah sebagai berikut: are as follows:
31 Desember 2024/December 31, 2024
Penghasilan komprehensif lain
Rugi
Nilai buku Nilai pasar revaluasi
sebelum setelah absorb saldo
revaluasi/ revaluasi/ Surplus laba surplus/ Rugi
Carrying Market revaluasi/ Revaluation revaluasi/
amount before value after Revaluation loss absorbs Revaluation
revaluation revaluation surplus surplus balance surplus
Tanah 107.337 109.246 2.265 (356) - Land
Bangunan 17.856 14.392 488 (1.286) (2.666) Buildings
Jumlah 125.193 123.638 2.753 (1.642) (2.666) Total
Kenaikan nilai tercatat yang timbul dari revaluasi Increase in the carrying amount arising from
aset tetap dicatat sebagai “Surplus Revaluasi” di revaluation of fixed assets is recorded in
“Pendapatan Komprehensif Lain”. “Revaluation Surplus” in “Other Comprehensive
Income”.
Penurunan nilai tercatat yang timbul dari revaluasi Decrease in the carrying amount arising from
aset tetap dicatat sebagai “Rugi Revaluasi Aset revaluation of fixed assets is recorded in “Loss on
Tetap” di “Beban Non-Operasional”. Tidak terdapat Revaluation of Fixed Assets” in “Non-Operating
penurunan nilai tercatat yang timbul dari revaluasi Expenses”. There were no decrease in the carrying
aset tetap untuk tahun yang berakhir pada tanggal amount arising from revaluation of fixed assets for
31 Desember 2025. the year then ended December 31, 2025.
Nilai wajar hak atas tanah dan bangunan pada The fair value measurement for the land is
hirarki nilai wajar level 3. categorized as level 3 fair value.
Jika tanah dan bangunan dicatat sebesar harga If land and buildings are recorded using the cost
perolehan, maka dicatat dengan jumlah sebagai model, the amount would be as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Tanah 13.532 13.532 Land
Bangunan: Buildings:
Harga perolehan 9.532 9.532 Acquisition cost
Akumulasi penyusutan (7.464) (7.332) Accumulated depreciation
Nilai buku bersih bangunan 2.068 2.200 Net book value of buildings
Jumlah nilai buku bersih 15.600 15.732 Total net book value
Selain tanah dan bangunan, tidak terdapat There is no significant difference between the fair
perbedaan yang signifikan antara nilai wajar aset value and carrying value using cost model of fixed
tetap dengan menggunakan harga perolehan. assets other than land and buildings.
109
Page 659
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. ASET TETAP DAN ASET HAK GUNA (lanjutan) 12. FIXED ASSETS AND RIGHT OF USE ASSETS
(continued)
Aset hak guna: Right of use assets:
Aset hak guna pada 31 Desember 2025 dan 2024 Rights use of assets as of December 31, 2025 and
adalah sebagai berikut: 2024 are as follows:
31 Desember 2025/December 31, 2025
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning Balance Addition Deduction Ending balance
Aset hak guna Right of use assets
Bangunan 160.851 2.779 (1.111 ) 162.519 Buildings
Kendaraan 3.954 - (3.954 ) - Vehicles
Perangkat server 3.581 - - 3.581 Server device
Jumlah 168.386 2.779 (5.065 ) 166.100 Total
Accumulated
Akumulasi penyusutan depreciation
Bangunan 68.596 36.590 (1.111 ) 104.075 Buildings
Kendaraan 1.716 86 (1.802 ) - Vehicles
Perangkat server 2.122 1.193 - 3.315 Server device
Jumlah 72.434 37.869 (2.913) 107.390 Total
Nilai buku 95.952 58.710 Book value
31 Desember 2024/December 31, 2024
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning Balance Addition Deduction Ending balance
Aset hak guna Right of use assets
Bangunan 128.956 69.775 (37.880) 160.851 Buildings
Kendaraan 5.507 - (1.553) 3.954 Vehicles
Perangkat server 3.581 - - 3.581 Server device
Jumlah 138.044 69.775 (39.433 ) 168.386 Total
Accumulated
Akumulasi penyusutan depreciation
Bangunan 71.075 35.401 (37.880) 68.596 Buildings
Kendaraan 2.015 324 (623) 1.716 Vehicles
Perangkat server 928 1.194 - 2.122 Server device
Jumlah 74.018 36.919 (38.503) 72.434 Total
Nilai buku 64.026 95.952 Book value
Jumlah penyusutan aset hak guna yang dibebankan The amount of depreciation of right of use assets
pada laporan laba rugi dan penghasilan which are charged to the statement of profit or loss
komprehensif lain adalah sebesar Rp37.869 dan and other comprehensive income amounted to
Rp36.919 masing-masing untuk tahun-tahun yang Rp37,869 and Rp36,919 for the years ended
berakhir pada tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024, respectively
(Catatan 30). (Note 30).
Rata-rata masa sewa berdasarkan kontrak yang The average lease period based on the contracts
dimiliki Bank adalah 2-7 tahun. owned by the Bank is 2-7 years.
Bank juga memiliki sewa tertentu dengan masa The Bank also has certain leases with lease terms of
sewa 12 bulan atau kurang dan sewa aset bernilai 12 months or less and leases of low value assets.
rendah. Bank menerapkan pengecualian untuk The Bank applies exemptions for short-term leases
sewa jangka pendek dan sewa bernilai rendah and low-value leases, where lease values will be
tersebut, dimana nilai sewa akan diakui sebagai recognised as expenses in the period incurred.
biaya pada periode terjadinya.
Liabilitas sewa pada tanggal 31 Desember 2025 dan Lease liabilities as of December 31, 2025 and 2024
2024 diungkapkan pada Catatan 18. are disclosed in Note 18.
110
Page 660
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. ASET TAK BERWUJUD 13. INTANGIBLE ASSETS
Rincian aset tak berwujud adalah sebagai berikut: Details of intangible assets are as follows:
31 Desember 2025/December 31, 2025
Saldo awal/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
balance Addition Deduction Reclassification Ending balance
Nilai perolehan Cost
Piranti lunak 166.959 18.406 (1.586) 3.466 187.245 Software
Lisensi ATM 4.459 - - - 4.459 ATM licenses
Aset tak berwujud Intangible asset
dalam pembangunan 11.987 11.735 - (3.466) 20.256 under construction
Jumlah 183.405 30.141 (1.586) - 211.960 Total
Akumulasi amortisasi Accumulated amortization
Piranti lunak 44.845 13.229 (1.586) - 56.488 Software
Lisensi ATM 3.983 86 - - 4.069 ATM licenses
Jumlah 48.828 13.315 (1.586) - 60.557 Total
Nilai buku 134.577 151.403 Book value
31 Desember 2024/December 31, 2024
Saldo awal/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
balance Addition Deduction Reclassification Ending balance
Nilai perolehan Cost
Piranti lunak 163.706 1.879 - 1.374 166.959 Software
Lisensi ATM 4.459 - - - 4.459 ATM licenses
Aset tak berwujud Intangible asset
dalam pembangunan 9.817 3.544 - (1.374) 11.987 under construction
Jumlah 177.982 5.423 - - 183.405 Total
Akumulasi amortisasi Accumulated amortization
Piranti lunak 29.298 15.547 - - 44.845 Software
Lisensi ATM 3.898 85 - - 3.983 ATM licenses
Jumlah 33.196 15.632 - - 48.828 Total
Nilai buku 144.786 134.577 Book value
Aset tak berwujud dalam pembangunan pada Intangible assets under construction as of
tanggal 31 Desember 2025 diperkirakan akan December 31, 2025, are expected to be completed
diselesaikan masing-masing pada kuartal pertama between the first quarter of 2026 and the first quarter
tahun 2026 sampai dengan kuartal pertama tahun of 2027, with a percentage of completion ranging
2027, dengan kisaran persentase penyelesaian from 20%-95%.
sebesar 20%-95%.
Aset tak berwujud dalam pembangunan pada Intangible assets under construction as of
tanggal 31 Desember 2024 diperkirakan akan December 31, 2024, are expected to be completed
diselesaikan pada kuartal pertama tahun 2025 between the first quarter of 2025 and the first quarter
sampai dengan kuartal pertama tahun 2026 dengan of 2026, with a percentage of completion ranging
kisaran persentase penyelesaian sebesar 20%- from 20%-90%.
90%.
Jumlah amortisasi aset tak berwujud yang The amount of amortization of intangible assets is
dibebankan pada laporan laba rugi dan penghasilan charged to the statement of profit or loss and other
komprehensif lain masing-masing sebesar comprehensive income which is amounting to
Rp13.315 dan Rp15.632 untuk tahun yang berakhir Rp13,315 and Rp15,632 for the years ended
pada tanggal-tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024, respectively
(Catatan 30). (Note 30).
111
Page 661
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. ASET TAK BERWUJUD (lanjutan) 13. INTANGIBLE ASSETS (continued)
Manajemen berpendapat bahwa tidak terdapat Management believes that there are no events or
kejadian atau perubahan keadaan yang changes in circumstances which may indicate
mengindikasikan penurunan nilai aset tak berwujud impairment in value of intangible assets as of
pada tanggal pelaporan. reporting date.
14. ASET LAIN-LAIN 14. OTHER ASSETS
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 36) Related parties (Note 36)
Tagihan terkait pembayaran Receivables related to channeling
kredit channeling dan direct 6.531 4.922 and direct loans repayment
Pihak ketiga Third parties
Piutang bunga 203.149 252.982 Interest receivables
Tagihan gerbang pembayaran 172.171 110.075 Receivables from payment gateway
Tagihan ATM Bersama, Receivables from ATM Bersama
Alto dan Prima 90.689 123.216 Alto and Prima
Agunan yang diambil alih (AYDA) 55.162 178.738 Foreclosed collaterals
Properti terbengkalai 40.335 40.335 Abandoned property
Biaya dibayar dimuka 33.871 36.214 Prepaid expenses
Setoran jaminan 11.266 11.415 Guarantee deposit
Uang muka 3.116 6.501 Advance payments
Persediaan perlengkapan kantor
dan barang cetakan 6.461 3.534 Office supplies and printed materials
Piutang asuransi 1.683 87.896 Insurance receivables
Tagihan lain 27.708 414
645.611 851.320
Sub jumlah 652.142 856.242 Sub total
Cadangan kerugian penurunan nilai: Allowance for impairment losses:
Agunan yang diambil alih (25.261) (90.827) Foreclosed collaterals
Properti terbengkalai (13.199) - Abandoned property
Piutang asuransi (1.683) (84.506) Insurance receivables
Tagihan lain (19.833) - Other receivables
(59.976) (175.333)
Jumlah 592.166 680.909 Total
Piutang asuransi merupakan tagihan yang berasal Insurance receivables represent receivables arising
dari klaim atas debitur kredit pensiun dan kredit from claim for pension and channeling loan.
channeling.
Pada bulan Juli dan Agustus 2025 telah dilakukan On July and August 2025 Bank sold its foreclosed
penjualan Agunan yang diambil alih (AYDA) oleh collaterals in the form of land and building with net
Bank berupa tanah dan bangunan dengan nilai carrying value (after allowance for impairment
tercatat bersih (setelah dikurangi cadangan losses) amounting to Rp52,030 and amount of sales
kerugian penurunan nilai) sejumlah Rp52.030 dan amounting to Rp52,009.
penjualan sejumlah Rp52.009.
Biaya dibayar dimuka terdiri dari premi asuransi atas Prepaid expenses consist of insurance premium of
kredit yang diberikan, biaya renovasi gedung dan loans, building renovation expenses and deposit
biaya penjaminan simpanan kepada Lembaga guarantee fees to Lembaga Penjamin Simpanan
Penjamin Simpanan (LPS), dan biaya terkait (LPS), and expenses related to office operations. All
operasional kantor. Seluruh biaya dibayar dimuka prepaid expenses are amortised following the length
diamortisasi sesuai dengan umur kontrak dan masa of contract and useful life of expenses paid by the
manfaat atas biaya yang ditanggung oleh Bank. Bank.
112
Page 662
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. ASET LAIN-LAIN (lanjutan) 14. OTHER ASSETS (continued)
Manajemen berkeyakinan bahwa nilai agunan yang Management believes that the foreclosed collaterals
diambil alih telah mencerminkan nilai realisasi represent its net realizable value.
bersih.
Manajemen berpendapat bahwa jumlah cadangan Management believes that the allowance for
kerugian penurunan nilai pada tanggal impairment losses as of December 31, 2025 and
31 Desember 2025 dan 2024 telah memadai. 2024 is adequate.
Perubahan cadangan kerugian penurunan nilai aset The movements in the allowance for impairment
lain-lain adalah sebagai berikut: losses of other assets were as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Saldo awal Beginning balance
Agunan yang diambil alih 90.827 80.794 Foreclosed collaterals
Piutang asuransi 84.506 31.250 Insurance receivables
Tagihan lain - 17.121 Other receivables
175.333 129.165
Pembentukan/(pemulihan) penyisihan Allowance/(reversal) of provision
selama tahun berjalan (Catatan 29) during the year (Note 29)
Properti terbengkalai 13.199 - Abandoned property
Agunan yang diambil alih 5.979 10.033 Foreclosed collaterals
Piutang asuransi (396) 76.055 Insurance receivables
Tagihan lain 20.000 360 Other receivables
38.782 86.448
Penghapusan selama tahun berjalan Write-off during the year
Piutang asuransi (82.427) (22.799) Insurance receivables
Agunan yang diambil alih (4.034) - Foreclosed collaterals
Tagihan lain (167) (17.481) Other receivables
(86.628) (40.280)
Penerimaan kembali Recoveries
Agunan yang diambil alih (67.511) - Foreclosed collaterals
(67.511) -
Saldo akhir 59.976 175.333 Ending balance
15. LIABILITAS SEGERA 15. LIABILITIES DUE IMMEDIATELY
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 36) Related parties (Note 36)
Kewajiban payment point Payment point online
online banking 280 677 banking liabilities
Pihak ketiga Third parties
Bunga yang masih harus dibayar 119.591 106.220 Accrued interests
Kewajiban merchant 63.414 8.922 Merchant liabilities
Kewajiban transfer ATM transfer and
ATM dan BI-Fast 32.130 70.110 BI-Fast liabilities
Kewajiban payment point Payment point online
online banking 7.871 4.604 banking liabilities
Kewajiban transaksi gerbang Payment gateway
pembayaran 181 218 transaction liabilities
223.187 190.074
Jumlah 223.467 190.751 Total
113
Page 663
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
15. LIABILITAS SEGERA (lanjutan) 15. LIABILITIES DUE IMMEDIATELY (continued)
Kewajiban merchant merupakan kewajiban yang Merchant liabilities are liabilities that must be paid to
harus dibayarkan kepada merchant atas transaksi merchants for payment transactions via QRIS and
pembayaran melalui QRIS dan transaksi lifestyle lifestyle service transactions via online merchants.
service di merchant online.
16. SIMPANAN NASABAH 16. DEPOSITS FROM CUSTOMERS
a. Berdasarkan jenis a. Based on type
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah: Rupiah:
Deposito berjangka 9.847.200 9.430.096 Time deposits
Tabungan 3.501.410 3.095.982 Savings
Giro 667.381 514.834 Current accounts
Deposito on call 10.151 22.880 Deposits on call
Jumlah simpanan
nasabah - bersih 14.026.142 13.063.792 Total deposits from customers - net
b. Berdasarkan hubungan b. Based on relationship
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi Related parties
Rupiah: Rupiah:
Giro 113.716 50.202 Current accounts
Tabungan 57.092 7.838 Savings
Deposito berjangka 9.334 10.691 Time deposits
Jumlah pihak berelasi 180.142 68.731 Total related parties
Pihak ketiga Third parties
Rupiah: Rupiah:
Giro 553.665 464.632 Current accounts
Tabungan 3.444.318 3.088.144 Savingsd
Deposito berjangka 9.837.866 9.419.405 Time deposits
Deposito on call 10.151 22.880 Deposits on call
Jumlah pihak ketiga 13.846.000 12.995.061 Total third parties
Jumlah simpanan nasabah 14.026.142 13.063.792 Total deposits from customers
Rincian simpanan nasabah dari pihak berelasi Details on related party deposits from
dapat dilihat pada Catatan 36. customers could be seen on Note 36.
a. Giro terdiri dari: a. Current accounts consist of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi Related parties
Rupiah 113.716 50.202 Rupiah
Pihak ketiga Third parties
Rupiah 553.665 464.632 Rupiah
Jumlah giro 667.381 514.834 Total current accounts
114
Page 664
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. SIMPANAN NASABAH (lanjutan) 16. DEPOSITS FROM CUSTOMERS (continued)
b. Berdasarkan hubungan (lanjutan) b. Based on relationship (continued)
a. Giro terdiri dari: (lanjutan) a. Current accounts consist of: (continued)
Tingkat suku bunga rata-rata per tahun The annual average interest rates as of
pada tanggal-tanggal dan 31 Desember December 31, 2025 and 2024 were as
2025 dan 2024 adalah sebagai berikut: follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Giro 2,26% 2,00% Current accounts
Tingkat suku bunga rata-rata per tahun The annual average interest rates on current
untuk giro dari pihak berelasi adalah sama accounts with related parties are similar to
dengan tingkat bunga yang ditawarkan those for third parties.
kepada pihak ketiga.
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, current
2024, giro yang diblokir dan dijadikan accounts held under liens and used as loan
jaminan kredit masing-masing sebesar collaterals were RpNil, respectively.
RpNihil.
b. Tabungan terdiri dari: b. Savings consist of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi Related parties
Rupiah 57.092 7.838 Rupiah
Pihak ketiga Third parties
Rupiah 3.444.318 3.088.144 Rupiah
Jumlah tabungan 3.501.410 3.095.982 Total savings
Tingkat suku bunga rata-rata per tahun The annual average interest rates as of
pada tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 were as
adalah sebagai berikut: follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Tabungan 0,92% 1,14% Savings
Tingkat suku bunga rata-rata per tahun The annual average interest rates on savings
untuk tabungan dari pihak berelasi adalah with related parties are similar to those for third
sama dengan tingkat bunga yang parties.
ditawarkan kepada pihak ketiga.
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, there were
2024, tidak terdapat tabungan yang diblokir no savings held under liens and used as loan
dan dijadikan jaminan kredit. collaterals.
115
Page 665
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. SIMPANAN NASABAH (lanjutan) 16. DEPOSITS FROM CUSTOMERS (continued)
b. Berdasarkan hubungan (lanjutan) b. Based on relationship (continued)
c. Deposito berjangka terdiri dari: c. Time deposits consist of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi Related parties
Rupiah 9.334 10.691 Rupiah
Pihak ketiga Third parties
Rupiah 9.837.866 9.419.405 Rupiah
Jumlah deposito Total time
berjangka 9.847.200 9.430.096 deposits
Rincian deposito berjangka berdasarkan The details of time deposits based on
jangka waktu adalah sebagai berikut: maturities are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
7 hari 407.641 512.960 7 days
1 bulan 3.282.554 3.131.372 1 month
3 bulan 2.828.804 2.906.971 3 months
6 bulan 1.644.096 1.615.546 6 months
12 bulan 1.684.105 1.263.247 12 months
Jumlah deposito Total time
berjangka 9.847.200 9.430.096 deposits
Rincian deposito berjangka berdasarkan The details of time deposit based on the
sisa umur sampai dengan saat jatuh remaining age until maturity:
tempo:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kurang dari
atau sama dengan 1 bulan 4.806.555 4.793.667 Less than or up to 1 month
1 - 3 bulan 3.130.620 2.851.639 1 - 3 months
3 - 6 bulan 1.062.799 1.070.204 3 - 6 months
6 - 12 bulan 847.226 714.586 6 - 12 months
Jumlah deposito Total time
berjangka 9.847.200 9.430.096 deposits
Tingkat suku bunga rata-rata per tahun The annual average interest rates for the
untuk tahun yang berakhir pada tanggal years ended December 31, 2025 and 2024
31 Desember 2025 dan 2024: are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Deposito berjangka 6,58% 6,64% Time deposits
116
Page 666
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. SIMPANAN NASABAH (lanjutan) 16. DEPOSITS FROM CUSTOMERS (continued)
b. Berdasarkan hubungan (lanjutan) b. Based on relationship (continued)
c. Deposito berjangka terdiri dari: (lanjutan) c. Time deposits consist of: (continued)
Tingkat suku bunga rata-rata per tahun The annual average interest rates based on
berdasarkan jangka waktu deposito maturities of the time deposits:
berjangka:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
7 hari 5,08% 5,09% 7 days
1 bulan 6,23% 6,24% 1 month
3 bulan 6,71% 6,81% 3 months
6 bulan 7,11% 7,47% 6 months
12 bulan 7,82% 7,93% 12 months
Tingkat suku bunga rata-rata per tahun The annual average interest rates on time
untuk deposito berjangka dari pihak deposits from related parties are similar to
berelasi adalah sama dengan tingkat those for third parties.
bunga yang diberlakukan terhadap pihak
ketiga.
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, time
2024, jumlah deposito berjangka yang deposits held under liens and used as loan
diblokir dan dijadikan jaminan kredit, collaterals were Rp53,600 and Rp47,615,
masing-masing sebesar Rp53.600 dan respectively.
Rp47.615.
d. Deposito on call terdiri dari: d. Deposits on call consist of:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak ketiga Third Parties
Rupiah 10.151 22.880 Rupiah
Jumlah deposito on call 10.151 22.880 Total deposits on call
Tingkat suku bunga rata-rata per tahun The annual average interest rates as of
pada tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 were as
adalah sebagai berikut: follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Deposito on call 3,50% 5,34% Deposits on call
Pada tanggal 31 Desember 2025 dan 2024 As of December 31, 2025 and 2024, there
tidak terdapat deposito on call yang diblokir were no deposits on call held under liens and
dan dijadikan jaminan kredit. used as loan collaterals.
Berdasarkan Undang-Undang No. 24 tanggal Based on Law No. 24 dated September 22,
22 September 2004 yang berlaku efektif sejak 2004, effective on September 22, 2005, which
tanggal 22 September 2005, sebagaimana was amended by the Government Regulation
diubah dengan Peraturan Pemerintah No. 3 dated October 13, 2008, the Indonesia
Pengganti Undang-Undang Republik Indonesia Deposit Insurance Agency (LPS) was formed to
No. 3 tanggal 13 Oktober 2008, Lembaga guarantee certain liabilities of commercial banks
Penjaminan Simpanan (LPS) dibentuk untuk under the applicable guarantee program, in
menjamin liabilitas tertentu bank-bank umum which the amount of guarantee can be
berdasarkan program penjaminan yang amended, if the situation complies with certain
berlaku, yang besaran nilai jaminannya dapat applicable criteria.
berubah, jika memenuhi kriteria tertentu yang
berlaku.
117
Page 667
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
16. SIMPANAN NASABAH (lanjutan) 16. DEPOSITS FROM CUSTOMERS (continued)
Berdasarkan Peraturan Pemerintah Republik Based on Government Regulation No. 66 Year 2008
Indonesia No. 66 Tahun 2008 tanggal dated October 13, 2008 regarding Amount of
13 Oktober 2008 mengenai Besarnya Nilai Deposit Guaranteed by Indonesian Deposit
Simpanan yang dijamin, jumlah simpanan yang Insurance Agency, the amount of deposits covered
dijamin LPS adalah simpanan sampai dengan by LPS for customer deposits is up to Rp2,000
Rp2.000 untuk per nasabah per bank dengan per customer per bank with interest rate as of
tingkat suku bunga pada 31 Desember 2025 dan December 31, 2025 and 2024 at 3.50% and 4.25%,
2024 masing-masing sebesar 3,50% dan 4,25%. respectively.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank was
adalah peserta dari program penjaminan tersebut. a participant of that guarantee program.
Jumlah premi yang dibayarkan kepada LPS untuk Total premium payment to LPS for the year ended
tahun berjalan dicatat sebagai aset lain-lain is recorded as other assets (Note 14) and has been
(Catatan 14) dan telah diamortisasi sampai dengan amortized up to the year ended December 31, 2025,
tahun berakhir pada 31 Desember 2025 dan 2024, and 2024 amounted to Rp26,161 and Rp28,636,
masing-masing sebesar Rp26.161 dan Rp28.636 respectively (Note 30).
(Catatan 30).
17. SIMPANAN DARI BANK LAIN 17. DEPOSITS FROM OTHER BANKS
a. Berdasarkan jenis dan jangka waktu a. Based on type and maturity
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Giro 1.788 4.757 Current accounts
Deposito berjangka Time deposits
1 bulan 31.853 100.722 1 month
3 bulan 14.950 21.600 3 months
6 bulan 17.300 2.000 6 months
12 bulan 6.000 - 12 months
Jumlah simpanan dari Total deposits
bank lain 71.891 129.079 from other banks
b. Berdasarkan hubungan b. Based on relationship
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak ketiga Third parties
Giro 1.788 4.757 Current accounts
Deposito berjangka 70.103 124.322 Time deposits
Jumlah simpanan dari Total deposits
bank lain 71.891 129.079 from other banks
Tingkat suku bunga rata-rata per tahun pada The annual average interest rates as of
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 were as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Giro 2,34% 2,36% Current accounts
Deposito berjangka 5,67% 6,65% Time deposits
Tidak terdapat simpanan dari bank lain yang diblokir There are no deposits from other Banks held under
atau dijadikan jaminan kredit. liens or used as loan collaterals.
118
Page 668
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. LIABILITAS SEWA 18. LEASE LIABILITIES
Pada tanggal 31 Desember 2025 dan 2024, saldo As of December 31, 2025 and 2024, the balances of
liabilitas sewa adalah sebagai berikut: lease liabilities are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Liabilitas sewa Lease liabilities
Bangunan 49.729 79.994 Buildings
Lainnya - 409 Others
Jumlah 49.729 80.403 Total
Jumlah diakui di laba rugi Amounts recognized in profit or loss
Beban bunga atas liabilitas sewa Interest expense on lease liabilities
(Catatan 30) 4.239 5.520 (Note 30)
Beban penyusutan aset hak guna Depreciation expense of right of
(Catatan 12) 37.869 36.919 use assets (Note 12)
Jumlah 42.108 42.439 Total
Analisis jatuh tempo liabilitas sewa adalah sebagai The analysis of the maturities of lease liabilities is as
berikut: follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Kurang dari atau sampai dengan Less than or up to
1 tahun 20.813 29.643 1 year
1-5 tahun 28.916 50.760 1-5 years
Jumlah 49.729 80.403 Total
Beban bunga Liabilitas sewa
Penambahan atas liabilitas yang telah
Saldo awal/ liabilitas sewa/ sewa/ dibayarkan/
Beginning Additions of Interest Payment of Saldo akhir/
balance lease liabilities expense lease liabilities Ending balance
31 Desember 2025 80.403 2.647 4.239 (37.560) 49.729 December 31, 2025
31 Desember 2024 52.821 67.804 5.520 (45.742) 80.403 December 31, 2024
19. PERPAJAKAN 19. TAXATION
a. Utang pajak a. Taxes payable
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pajak penghasilan
pasal 4 ayat (2) 13.584 13.105 Income tax article 4 (2)
Pajak penghasilan pasal 21 1.858 316 Income tax article 21
Pajak penghasilan pasal 23 678 1.221 Income tax article 23
Pajak Pertambahan Nilai (PPN) 1.978 434 Value Added Tax (VAT)
Jumlah 18.098 15.076 Total
119
Page 669
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
b. Manfaat pajak penghasilan b. Income tax benefit
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Manfaat pajak tangguhan 1.515 1.201 Deferred tax benefit
c. Pajak penghasilan badan c. Corporate income tax
Rekonsiliasi dari laba akuntansi sebelum pajak The reconciliation of accounting income before
ke laba kena pajak Bank adalah sebagai tax to taxable income of the Bank was as
berikut: follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Laba sebelum
pajak penghasilan 564.175 18.684 Income before income tax
Beda permanen Permanent differences
Biaya tenaga kerja 70 66 Personnel expenses
General and administrative
Biaya administrasi dan umum 797 884 expenses
Beban non operasional 7.599 3.033 Non operating expenses
Penyusutan aset tetap Depreciation of fixed assets
dan aset hak guna (639) (362) and right of use assets
Penyisihan kerugian penurunan nilai 19.834 - Allowance for impairment losses
Biaya pemasaran (1.295) (392) Marketing expenses
Jumlah beda permanen 26.366 3.229 Total permanent differences
Beda temporer Temporary differences
Biaya imbalan kerja karyawan 4.485 7.727 Employee benefits expenses
Penyusutan aset tetap 3.169 (4.786) Depreciation of fixed assets
Cadangan bonus karyawan Accrual for employee bonuses
dan imbalan lain (8.664) 8.442 and other benefits
Penyusutan aset tak berwujud (767) 2.518 Depreciation of intangible assets
Penyisihan kerugian penurunan nilai (18.275) (27.499) Allowance for impairment losses
Jumlah beda temporer (20.052) (13.598) Total temporary differences
120
Page 670
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
c. Pajak penghasilan badan (lanjutan) c. Corporate income tax (continued)
Rekonsiliasi dari laba akuntansi sebelum pajak The reconciliation of accounting income before
ke laba kena pajak Bank adalah sebagai tax to taxable income of the Bank was as
berikut: follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Taksiran laba kena pajak 570.489 8.315 Estimated taxable income
Taksiran laba kena pajak 570.489 8.315 Estimated taxable income
Kompensasi akumulasi rugi fiskal (570.489) (8.315) Accumulated fiscal loss compensation
Beban pajak penghasilan - - Income tax expense
Jumlah akumulasi rugi fiskal Bank adalah The amount of accumulated fiscal losses of the
sebagai berikut: Bank is as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Rugi fiskal tahun 2021 Fiscal loss of 2021
(Catatan 19e) (743.126) (743.126) (Note 19e)
Rugi fiskal tahun 2022 (743.801) (743.801) Fiscal loss of 2022
Rugi fiskal tahun 2023 (283.318) (283.318) Fiscal loss of 2023
(1.770.245) (1.770.245)
Rugi fiskal yang diutilisasi Utilization of fiscal loss compensation
- Tahun fiskal 2021 570.489 8.315 Fiscal year 2021 -
Akumulasi rugi fiskal (1.191.441) (1.761.930) Accumulated fiscal loss
Rekonsiliasi antara beban pajak penghasilan A reconciliation between the total income tax
yang dihitung dengan menggunakan tarif pajak expense and the amounts computed by
yang berlaku dari laba sebelum pajak applying the effective tax rate to income before
penghasilan adalah sebagai berikut: income tax is as follows:
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Laba sebelum pajak 564.175 18.684 Income before tax
Beban pajak dengan tarif Corporate income tax expense
pajak maksimum yang berlaku 124.119 4.110 based on prevailing tax rate
Pengaruh pajak atas beda tetap Effect of tax on permanent
pada tarif pajak maksimum yang differences with the prevailing
berlaku 5.800 710 tax rate
Liabilitas pajak tangguhan Unrecognized deferred tax
yang tidak diakui (131.434) (6.021) liabilities
Manfaat pajak penghasilan (1.515) (1.201) Income tax benefit
121
Page 671
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
c. Pajak penghasilan badan (lanjutan) c. Corporate income tax (continued)
Perhitungan pajak penghasilan untuk tahun yang The income tax calculation for the year ended
berakhir pada tanggal 31 Desember 2025 akan December 31, 2025 will be basis for preparing
menjadi dasar dalam pengisian Surat Annual Income Tax Return (SPT). The income tax
Pemberitahuan Tahunan (SPT) Badan. calculation for the year ended December 31, 2024
Perhitungan pajak penghasilan untuk tahun yang is already in line with the submitted Annual Income
berakhir pada tanggal 31 Desember 2024 sudah Tax Return.
sesuai dengan Surat Pemberitahuan Tahunan
(SPT) Pajak Penghasilan Badan yang dilaporkan.
d. (Liabilitas)/aset pajak tangguhan d. Deferred tax (liabilities)/assets
(Liabilitas)/aset pajak tangguhan dihitung The deferred tax (liabilities)/assets are
dengan tarif pajak sebesar 22% pada tanggal calculated at tax rate of 22% as of December
31 Desember 2025 dan 2024 adalah sebagai 31, 2025 and 2024 as follows:
berikut:
Dibebankan
ke pendapatan
Dikreditkan komprehensif
ke laporan lainnya/
laba rugi/ (Charged)
31 Desember/ (Charged) credited to other 31 Desember/
December 31, credited to comprehensive December 31,
2024 profit or loss income 2025
(Liabilitas)/aset pajak
tangguhan Deferred tax (liability)/asset
Keuntungan/(kerugian) yang
belum direalisasi dari
kenaikan/penurunan nilai Unrealized gain/(loss) from
wajar efek-efek - nilai wajar increase/decrease in securities -
melalui penghasilan fair value through other
komprehensif lainnya 11.918 - (28.666) (16.748) comprehensive income
Penyusutan aset tetap (3.637) 697 - (2.940) Depreciation of fixed assets
Penyusutan aset tidak berwujud 1.643 (169) - 1.474 Depreciation of intangible assets
Liabilitas imbalan kerja Employee benefit
karyawan 4.959 987 (439) 5.507 liabilities
Jumlah 14.883 1.515 (29.105) (12.707) Total
Dibebankan
ke pendapatan
Dikreditkan komprehensif
ke laporan lainnya/
laba rugi/ (Charged)
31 Desember/ (Charged) credited to other 31 Desember/
December 31, credited to comprehensive December 31,
2023 profit or loss income 2024
(Liabilitas)/aset pajak
tangguhan Deferred tax (liability)/asset
Keuntungan/(kerugian) yang
belum direalisasi dari
kenaikan/penurunan nilai Unrealized gain/(loss) from
wajar efek-efek - nilai wajar increase/decrease in securities -
melalui penghasilan fair value through other
komprehensif lainnya (2.700) - 14.618 11.918 comprehensive income
Penyusutan aset tetap (2.584) (1.053) - (3.637) Depreciation of fixed assets
Penyusutan aset tidak berwujud 1.089 554 - 1.643 Depreciation of intangible assets
Liabilitas imbalan kerja Employee benefit
karyawan 3.210 1.700 49 4.959 liabilities
Jumlah (985) 1.201 14.667 14.883 Total
122
Page 672
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
d. (Liabilitas)/aset pajak tangguhan (lanjutan) d. Deferred tax assets (liabilities) (continued)
Manajemen berpendapat bahwa (liabilitas)/aset Management believes that the deferred tax
pajak tangguhan yang timbul dari perbedaan (liabilities)/assets that resulted from temporary
temporer kemungkinan besar dapat differences are probable to be realised in the
direalisasikan pada tahun-tahun mendatang. future years.
Pada 10 Oktober 2024, Pemerintah On October 10, 2024, the Govemment issued
menerbitkan Peraturan Menteri Keuangan Minister of Finance Regulation (PMK) No. 74
No. 74 Tahun 2024 tentang Pembentukan Year 2024 concerning Establishment of
Cadangan Piutang Tak Tertagih yang Boleh Allowance for Doubtful Accounts that can be
Dikurangkan dari Penghasilan Bruto. Sesuai Deducted from Gross Income. Based on the
dengan ketentuan peralihan dalam Peraturan transitional provisions in the Regulation of the
Menteri Keuangan Republik Indonesia No. 74 Minister of Finance of the Republic of Indonesia
Tahun 2024, Bank telah melaksanakan No. 74 Year 2024, the Bank has calculated the
perhitungan nilai tercatat cadangan piutang tak carrying value of the allowance for doubtful
tertagih untuk awal tahun fiskal 2025 dan accounts for the beginning of the fiscal year
selisih lebih akan diakui sebagai biaya yang 2025, and the excess will be recognized as an
dibebankan seluruhnya untuk tahun fiskal 2025. expense fully charged to the fiscal year 2025.
e. Surat ketetapan pajak e. Tax assessment letter
Tahun pajak 2018 Fiscal year 2018
Pada tanggal 21 April 2020, Bank menerima On April 21, 2020, the Bank received tax
Surat Ketetapan Pajak Lebih Bayar (SKPLB) assessment letter of overpayment (SKPLB)
No. 00054/406/18/054/20 atas Pajak No. 00054/406/18/054/20 of corporate income
Penghasilan Badan untuk tahun fiskal 2018 tax amounting to Rp1,981 for the fiscal year
sebesar Rp1.981 dimana jumlah tersebut lebih 2018 which was lower compared to the Bank’s
rendah dari jumlah tagihan pajak Bank sebesar claim for tax refund of Rp4,136.
Rp4.136.
Bank setuju dengan nilai lebih bayar sebesar The Bank agreed with the overpayment of
Rp1.981 namun mengajukan keberatan untuk Rp1,981 but submitted an objection to receive
menerima sisa klaim sebesar Rp2.155 pada its remaining claim of Rp2,155 on July 17, 2020
tanggal 17 Juli 2020 atas Pajak Penghasilan for corporate income tax year 2018.
Badan untuk tahun fiskal 2018.
Direktur Jenderal Pajak menolak keberatan The Director General of Tax rejected the
Bank atas ketetapan pajak untuk lebih bayar Bank's objection on the tax assessment for the
pajak penghasilan badan tahun 2018 dalam overpayment of 2018 corporate income tax
suratnya tertanggal 16 Juli 2021. Pada tanggal through its letter dated July 16, 2021. On
8 Oktober 2021, Bank mengajukan banding October 8, 2021, the Bank submitted an appeal
atas putusan Direktur Jenderal Pajak ke on the decision of the Director General of Tax
Pengadilan Pajak. Pada tanggal 23 April 2024 to the Tax Court. On April 23, 2024 the Tax
Pengadilan Pajak telah mengabulkan Court approved the Bank’s appeal based on
seluruhnya atas permohonan banding Bank the statement No. PUT-011012.15/2021/
sesuai dengan surat putusan No. PUT- PP/M.IIIB in 2024. Bank has received the tax
011012.15/2021/PP/M.IIIB Tahun 2024. Bank refund according to Director General Tax letter
telah menerima pengembalian pajak sesuai No. S-54.e/SP2B/KPP.0708/2024 dated May
dengan surat Direktur Jenderal Pajak 20, 2024 concerning Letter of Implementation
|No. S-54.e/SP2B/KPP.0708/2024 tanggal of Appeal Decision (SP2B) regarding Decision
20 Mei 2024 tentang Surat Pelaksanaan Number PUT-011012.15/2021/PP/M.IIIB of
Putusan Banding (SP2B) atas Putusan Nomor 2024 dated April 23, 2024.
PUT-011012.15/2021/PP/M.IIIB Tahun 2024
tanggal 23 April 2024.
123
Page 673
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
e. Surat ketetapan pajak (lanjutan) e. Tax assessment letter (continued)
Tahun pajak 2021 Fiscal year 2021
Pada tanggal 7 Agustus 2023, Direktorat On August 7, 2023, Directorate General of Tax
Jenderal Pajak (DJP) telah mengeluarkan (DGT) has issued Tax Field Examination Letter
Surat Pemberitahuan Pemeriksaan Lapangan No. S-319/RIKSIS/KPP.0708/2023 in which
dengan No. S-319/RIKSIS/KPP.0708/2023 the main purpose of this examination is to
dengan tujuan pemeriksaan untuk menguji comply with the tax regulations.
kepatuhan pemenuhan kewajiban perpajakan.
Bank telah menerima surat dari DJP berupa The Bank has received letters from the DGT in
Surat Ketetapan Pajak Pajak Nihil (SKPPN) the form of Tax Assessment Letter for Nil Tax
nomor 00009/506/21/054/24 tanggal (SKPPN) number 00009/506/21/054/24 dated
3 Desember 2024 dan Risalah Pembahasan December 3, 2024 and Discussion Minutes
nomor PRIN-P-152/RIK.SIS/KPP.0708/2028 number PRIN-P-152/RIK.SIS/KPP.0708/2028
tanggal 6 Oktober 2024 atas Pajak dated October 6, 2024 of Corporate Income
Penghasilan Badan untuk tahun fiskal 2021. Tax for the fiscal year 2021. The Bank agreed
Bank menyetujui ketetapan DJP atas with the DGT’s assessment over the positive
penyesuaian koreksi positif sebesar correction adjustment of Rp266,948 or
Rp266.948 atau lebih tinggi Rp122.350 dari Rp122,350 higher than the amount of positive
jumlah koreksi positif yang dilaporkan Bank correction reported by the Bank and the fiscal
sehingga rugi fiskal menjadi Rp743.126 loss amounted to Rp743,126 (Note 19c).
(Catatan 19c).
Tahun pajak 2022 Fiscal year 2022
Pada tanggal 20 Februari 2025, Direktorat On February 20, 2025, Directorate General of
Jenderal Pajak (DJP) telah mengeluarkan Tax (DGT) has issued Tax Field Examination
Surat Pemberitahuan Pemeriksaan Lapangan Letter No. S-27/RIKSIS/KPP.0708/2025 in
dengan No. S-27/RIKSIS/KPP.0708/2025 which the main purpose of this examination is
dengan tujuan pemeriksaan untuk menguji to comply with the tax regulations. Until the date
kepatuhan pemenuhan kewajiban perpajakan. of this report, the examination process is still
Sampai dengan tanggal penyelesaian laporan ongoing and the examination result still
keuangan ini, proses pemeriksaan masih unknown.
berlangsung dan hasil pemeriksaan tersebut
belum diketahui.
Tahun pajak 2023 Fiscal year 2023
Pada tanggal 25 Maret 2025, Direktorat On March 25, 2025, Directorate General of
Jenderal Pajak (DJP) telah mengeluarkan Taxes (DGT) has issued a Request
Surat Permintaan Penjelasan atas Data Explanation Letter for Data and/or Information
dan/atau Keterangan (SP2DK) (SP2DK) No. S-57/P2DK/KPP.0708/2025 with
No.S-57/P2DK/KPP.0708/2025 dengan hal a request for explanation of data and/or
permintaan penjelasan atas data dan/atau information of fiscal year 2023. The Bank sent
keterangan untuk tahun pajak 2023. Bank telah a response letter regarding the SP2DK stating
mengirimkan surat tanggapan atas SP2DK that the underpayment amount is RpNil.
tersebut dengan nilai kurang bayar adalah
sebesar RpNihil.
124
Page 674
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. PERPAJAKAN (lanjutan) 19. TAXATION (continued)
e. Surat ketetapan pajak (lanjutan) e. Tax assessment letter (continued)
Tahun pajak 2023 (lanjutan) Fiscal year 2023 (continued)
Pada tanggal 27 Januari 2026, Direktorat On January 27, 2026, Directorate General of
Jenderal Pajak (DJP) telah mengeluarkan Tax (DGT) has issued Tax Field Examination
Surat Pemberitahuan Pemeriksaan Lapangan Letter No. PRIN-22/RIKSIS/KPP.0708/2026 in
dengan No. PRIN-22/RIKSIS/KPP.0708/2026 which the main purpose of this examination is
dengan tujuan pemeriksaan untuk menguji to comply with the tax regulations. Until the date
kepatuhan pemenuhan kewajiban perpajakan. of this report, the examination process is still
Sampai dengan tanggal penyelesaian laporan ongoing and the examination result still
keuangan ini, proses pemeriksaan masih unknown.
berlangsung dan hasil pemeriksaan tersebut
belum diketahui.
20. LIABILITAS IMBALAN KERJA KARYAWAN 20. EMPLOYEE BENEFIT LIABILITIES
Program pensiun Pension plan
Bank memiliki program pensiun iuran pasti yang The Bank has a defined contribution pension plan,
mencakup semua karyawan tetap yang memenuhi covering all of their qualified permanent employees.
persyaratan.
Pendanaan untuk program iuran pasti terdiri dari The defined contribution plan is funded by the Bank
kontribusi Bank dan karyawan masing-masing and the employees contribution at 13% and 4%,
sebesar 13% dan 4% dari gaji bulanan karyawan. respectively, of employees monthly basic salaries.
Program tersebut dikelola oleh Dana Pensiun The program was managed by Financial Institution
Lembaga Keuangan (DPLK) Manulife Indonesia Pension Fund (DPLK) Manulife Indonesia based on
sesuai dengan perjanjian kerjasama tanggal agreement dated March 12, 2003.
12 Maret 2003.
Imbalan jangka panjang lainnya Other long-term benefit
Bank memberikan Tunjangan Cuti Besar The Bank has a Provision for Long Leave Allowance
sebagaimana diatur dalam Peraturan Perusahaan, as regulated under the Company Regulation,
dimana karyawan akan diberikan imbalan berupa whereby long leave allowance in form of cash
pembayaran tunai sebesar 1 (satu) kali dari upah payment of 1 (one) time basic salary for every
pokok untuk setiap 6 tahun masa kerja yang consecutive 6 years of service will be given in the
diberikan di tahun berikutnya. following year.
Perhitungan aktuaria atas liabilitas imbalan kerja Actuarial calculations on employee benefit
karyawan liabilities
Perhitungan liabilitas imbalan kerja karyawan jangka The calculation of the long-term employee benefit
panjang untuk tanggal 31 Desember 2025 dilakukan liabilities for December 31, 2025 was conducted by
oleh Konsultan Aktuaria Steven dan Mourits dengan Kantor Konsultan Aktuaria Steven and Mourits
laporan No. 1110/MR-GG-PSAK219-NBC/I/2025 with No. 1110/MR-GG-PSAK219-NBC/I/2025 dated
tanggal 19 Januari 2026 dan untuk tanggal January 19, 2026, and for December 31, 2024 was
31 Desember 2024 dilakukan oleh Kantor Konsultan conducted by Kantor Konsultan Aktuaria Steven and
Aktuaria Steven dan Mourits dengan laporan Mourits with report No. 1002/MR-GG-PSAK219-
No. 1002/MR-GG-PSAK219-NBC/I/2025 tanggal NBC/I/2025 dated January 10, 2025.
10 Januari 2025.
Liabilitas imbalan kerja yang diakui di laporan posisi Employee benefit liabilities recognized in the
keuangan adalah sebagai berikut: statements of financial position are as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Nilai kini kewajiban 25.030 22.540 Present value of defined benefit obligation
125
Page 675
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. LIABILITAS IMBALAN KERJA KARYAWAN 20. EMPLOYEE BENEFIT LIABILITIES (continued)
(lanjutan)
Perhitungan aktuaria atas liabilitas imbalan kerja Actuarial calculations on employee benefit
karyawan (lanjutan) liabilities (continued)
Rekonsiliasi perubahan saldo liabilitas pasca kerja Reconciliations of changes in the liability for
untuk tanggal-tanggal 31 Desember 2025 dan 2024 post-employment benefit dated December 31, 2025
adalah sebagai berikut: and 2024 were as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
For the Year Ended December 31, 2025
Imbalan pasca
kerja imbalan pasti/ Imbalan kerja
Defined jangka panjang
post-employment lain/Other long-term
benefits employee benefits Total
Saldo Awal 18.660 3.880 22.540 Beginning balance:
Biaya jasa kini 6.110 783 6.893 Current service costs
Beban bunga 1.271 261 1.532 Interest expense
Provisi untuk imbalan terminasi 632 - 632 Provision for excess benefit payment
Pembayaran imbalan oleh Bank (4.194) (377 ) (4.571) Benefit payment from the Bank
Pengukuran kembali: Remeasurements:
Rugi dari perubahan Loss from changes in
asumsi keuangan 1.209 - 1.209 financial assumptions
Laba dari penyesuaian Gain from experience
pengalaman (3.205) - (3.205) adjustments
20.483 4.547 25.030
Tahun yang Berakhir pada Tanggal 31 Desember/
For the Year Ended December 31, 2024
Imbalan pasca
kerja imbalan pasti/ Imbalan kerja
Defined jangka panjang
post-employment lain/Other long-term
benefits employee benefits Total
Saldo Awal 12.069 2.523 14.592 Beginning balance:
Biaya jasa kini 6.748 1.327 8.075 Current service costs
Beban bunga 804 165 969 Interest expense
Provisi untuk imbalan terminasi 1.053 - 1.053 Provision for excess benefit payment
Pembayaran imbalan oleh Bank (2.237) (135) (2.372) Benefit payment from the Bank
Pengukuran kembali: Remeasurements:
(Laba)/rugi dari perubahan (Gain)/loss from changes in
asumsi keuangan (627) - (627) financial assumptions
Rugi/(laba) dari penyesuaian Loss/(gain) from experience
pengalaman 850 - 850 adjustments
18.660 3.880 22.540
126
Page 676
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. LIABILITAS IMBALAN KERJA KARYAWAN 20. EMPLOYEE BENEFIT LIABILITIES (continued)
(lanjutan)
Perhitungan aktuaria atas liabilitas imbalan kerja Actuarial calculations on employee benefit
karyawan (lanjutan) liabilities (continued)
Perhitungan biaya program pensiun imbalan pasti The calculations of defined contribution pension
yang diakui di dalam laporan laba rugi dan plan expenses recognized in the statements of profit
penghasilan komprehensif lain adalah sebagai or loss and other comprehensive income are as
berikut: follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
For the Year Ended December 31, 2025
Imbalan pasca
kerja imbalan pasti/ Imbalan kerja
Defined jangka panjang
post-employment lain/Other long-term
benefits employee benefits Total
Biaya jasa kini 6.110 783 6.893 Current service costs
Beban bunga 1.271 261 1.532 Interest expense
Provisi untuk imbalan terminasi 632 - 632 Provision for excess benefit payment
Biaya imbalan kerja karyawan Employee Benefit Expense
yang diakui di laporan recognized in statement
laba rugi (Catatan 31) 8.013 1.044 9.057 of profit or loss (Note 31)
Tahun yang Berakhir pada Tanggal 31 Desember/
For the Year Ended December 31, 2024
Imbalan pasca
kerja imbalan pasti/ Imbalan kerja
Defined jangka panjang
post-employment lain/Other long-term
benefits employee benefits Total
Biaya jasa kini 6.748 1.327 8.075 Current service costs
Beban bunga 804 165 969 Interest expense
Provisi untuk imbalan terminasi 1.053 - 1.053 Provision for excess benefit payment
Biaya imbalan kerja karyawan Employee Benefit Expense
yang diakui di laporan recognized in statement
laba rugi (Catatan 31) 8.605 1.492 10.097 of profit or loss (Note 31)
Perhitungan biaya program pensiun imbalan pasti The calculations of defined contribution pension plan
yang diakui di dalam penghasilan komprehensif lain expenses recognized in other comprehensive
adalah sebagai berikut: income are as follows:
Tahun yang Berakhir pada Tanggal 31 Desember/
For the Year Ended December 31, 2025
Imbalan pasca
kerja imbalan pasti/ Imbalan kerja
Defined jangka panjang
post-employment lain/Other long-term
benefits employee benefits Total
Pengukuran kembali: Remeasurements:
(Rugi)/laba dari perubahan (Loss)/gain from changes in
asumsi keuangan 1.209 - 1.209 financial assumptions
Laba/(rugi) dari penyesuaian Gain/(loss) from experience
pengalaman (3.205) - (3.205) adjustments
Pengukuran kembali aktuaria Remeasurement
yang diakui di penghasilan recognized in other
komprehensif lain (1.996) - (1.996) comprehensive income
127
Page 677
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. LIABILITAS IMBALAN KERJA KARYAWAN 20. EMPLOYEE BENEFIT LIABILITIES (continued)
(lanjutan)
Perhitungan aktuaria atas liabilitas imbalan kerja Actuarial calculations on employee benefit
karyawan (lanjutan) liabilities (continued)
Perhitungan biaya program pensiun imbalan pasti The calculations of defined contribution pension plan
yang diakui di dalam penghasilan komprehensif lain expenses recognized in other comprehensive
adalah sebagai berikut: (lanjutan) income are as follows: (lanjutan)
Tahun yang Berakhir pada Tanggal 31 Desember/
For the Year Ended December 31, 2024
Imbalan pasca
kerja imbalan pasti/ Imbalan kerja
Defined jangka panjang
post-employment lain/Other long-term
benefits employee benefits Total
Pengukuran kembali: Remeasurements:
(Rugi)/laba dari perubahan (Loss)/gain from changes in
asumsi keuangan (627) - (627) financial assumptions
Laba/(rugi) dari penyesuaian Gain/(loss) from experience
pengalaman 850 - 850 adjustments
Pengukuran kembali aktuaria Remeasurement
yang diakui di penghasilan recognized in other
komprehensif lain (223) - (223) comprehensive income
Asumsi yang digunakan dalam perhitungan The assumptions used in the actuarial calculation as
aktuarial per 31 Desember 2025 dan 2024 adalah of December 31, 2025 and 2024 are as follows:
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Metode perhitungan Projected-Unit Credit Projected-Unit Credit Method of calculation
Tingkat kenaikan gaji 6% per tahun/ 6% per tahun/ Salary increment rate
per annum per annum
Tingkat diskonto (IPK) 6,60% per tahun/ 7,15% per tahun/ Discount rate (PEB)
per annum per annum
Tingkat diskonto (IJPL) 6,30% per tahun/ 7,10% per tahun/ Discount rate (OLTEB)
per annum per annum
Tingkat mortalitas TMI 4 (2019) TMI 4 (2019) Mortality rate
Tingkat kecacatan 5% dari tingkat 5% dari tingkat Disability rate
mortalita/mortality mortalita/mortality
rate rate
Tingkat pengunduran diri 10% per tahun s/d 10% per tahun s/d Resignation rate
usia 29 tahun, usia 29 tahun,
9% per tahun 9% per tahun
usia 30-34 tahun, usia 30-34 tahun,
1% per tahun usia 1% per tahun usia
35-39 kemudian 35-39 kemudian
menurun 0,5% usia 40 menurun 0,5% usia 40
tahun/ tahun/
10% p.a. until age 29, 10% p.a. until age 29,
9% p.a age 30-34, 9% p.a age 30-34,
1% p.a age 35-39, 1% p.a age 35-39,
then decrease linearly then decrease linearly
to 0,5% at age 40 to 0,5% at age 40
Proporsi pengambilan pensiun normal 100% 100% Proportion of normal retirement
Durasi kewajiban 15,14 15,35 Liability duration
Usia pensiun normal 56 tahun/ 56 tahun/ Normal retirement age
age 56 years age 56 years
128
Page 678
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. LIABILITAS IMBALAN KERJA KARYAWAN 20. EMPLOYEE BENEFIT LIABILITIES (continued)
(lanjutan)
Perhitungan aktuaria atas liabilitas imbalan kerja Actuarial calculations on employee benefit
karyawan (lanjutan) liabilities (continued)
Analisis sensitivitas Sensitivity analysis
Perubahan satu poin persentase dalam tingkat A one percentage point change in the assumed
diskonto yang diasumsikan akan memiliki dampak discount rate would have the following effects
sebagai berikut (tidak diaudit): (unaudited):
31 Desember 2025/
December 31, 2025
Kenaikan/ Penurunan/
Increase Decrease
Dampak pada nilai kini liabilitas Effect in the present value
imbalan kerja (1.945) 2.226 of employee benefit liabilities
31 Desember 2024/
December 31, 2024
Kenaikan/ Penurunan/
Increase Decrease
Dampak pada nilai kini liabilitas Effect in the present value
imbalan kerja (1.694) 1.935 of employee benefit liabilities
Perubahan satu poin persentase dalam tingkat A one percentage point change in the assumed
kenaikan upah yang diasumsikan akan memiliki salary increase rate would have the following effects
dampak sebagai berikut (tidak diaudit): (unaudited):
31 Desember 2025/December 31, 2025
Kenaikan/ Penurunan/
Increase Decrease
Dampak pada nilai kini liabilitas Effect in the present value
imbalan kerja 3.936 (3.411) of employee benefit liabilities
31 Desember 2024/December 31, 2024
Kenaikan/ Penurunan/
Increase Decrease
Dampak pada nilai kini liabilitas Effect in the present value
imbalan kerja 3.415 (2.958) of employee benefit liabilities
Jatuh tempo liabilitas manfaat pasti pada tanggal The maturity analysis of defined benefit plan
31 Desember 2025 dan 2024 adalah sebagai berikut obligation as of December 31, 2025 and 2024 is as
(tidak diaudit): follows (unaudited):
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Dalam waktu 12 bulan berikutnya Within the next 12 months
(periode laporan tahun berikutnya) 1.744 2.196 (the next annual reporting period)
Antara 2 dan 5 tahun 17.499 16.768 Between 2 and 5 years
Antara 5 dan 10 tahun 42.218 42.877 Between 5 and 10 years
Di atas 10 tahun 316.916 382.863 More than 10 years
Jumlah 378.377 444.704 Total
129
Page 679
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
21. LIABILITAS LAIN-LAIN 21. OTHER LIABILITIES
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pihak berelasi (Catatan 36) Related party (Note 36)
Biaya layanan dan komisi Accrued services and
yang masih harus dibayar 35.687 45.697 commissions fee
Pihak ketiga Third party
Angsuran kredit diterima dimuka 174.436 187.308 Loan installments received in advance
Cadangan biaya umum 45.471 47.106 General accrued expenses
Cadangan biaya tenaga kerja 28.500 37.518 Accrued personnel expenses
Rekening suspense 15.754 695 Suspense account
Beban yang masih harus dibayar 2.368 1.000 Accrued expenses
Cadangan restorasi sewa 2.103 1.971 Lease restoration accrual
Titipan nasabah 831 2.586 Deposits from customers
Pendapatan diterima dimuka 11 13 Advances payable
Biaya asuransi kredit Accrued loan insurance
yang masih harus dibayar 800 6.071 expenses
Lainnya 10.018 15.622 Others
280.292 299.890
Jumlah 315.979 345.587 Total
Angsuran kredit diterima dimuka merupakan Loan installments received in advance represents
pembayaran angsuran kredit yang dilakukan loan installments paid in advance by the debtors or
debitur sebelum jadwal pembayaran atau lebih overpayments from the original installment amount,
besar dari jumlah angsuran seharusnya, dan akan and will be settled as deduction to loan principal or
diselesaikan sebagai pengurang pokok dan bunga interest on the repayment due date.
pinjaman pada tanggal jatuh tempo pembayaran.
Cadangan biaya umum terdiri dari berbagai jenis General accrued expenses consist of various type of
biaya jasa pihak ketiga, pemasaran, umum dan third party services, marketing, general and
administrasi, dan cadangan pungutan OJK. administrative expenses and OJK fees provision
Lainnya terdiri dari cadangan kerugian penurunan Others consist of allowance for impairment losses of
nilai atas fasilitas kredit kepada debitur yang belum unused loan facilities to debtors and refund liabilities
digunakan dan kewajiban yang harus dikembalikan to third parties.
kepada pihak ketiga.
130
Page 680
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. MODAL SAHAM 22. SHARE CAPITAL
Susunan pemegang saham Bank masing-masing The Bank’s shareholders as of December 31, 2025
pada tanggal 31 Desember 2025 dan 2024 adalah and 2024 are as follows:
sebagai berikut:
31 Desember 2025/December 31, 2025
Modal ditempatkan
Saham dan disetor penuh
(nilai penuh)/ (dalam Rupiah)/
Number of shares Issued and fully paid
Pemegang saham/Shareholders (full amount) capital (in Rupiah) %
PT Akulaku Silvrr Indonesia 4.598.768.727 459.877 34,45%
PT Gozco Capital 1.035.384.381 103.538 7,76%
Rockcore Financial Technology Co. Ltd 736.968.376 73.697 5,52%
Masyarakat/Public 6.979.360.862 697.936 52,27%
Jumlah/Total 13.350.482.346 1.335.048 100,00%
31 Desember 2024/December 31, 2024
Modal ditempatkan
Saham dan disetor penuh
(nilai penuh)/ (dalam Rupiah)/
Number of shares Issued and fully paid
Pemegang saham/Shareholders (full amount) capital (in Rupiah) %
PT Akulaku Silvrr Indonesia 4.598.768.727 459.877 34,45%
PT Gozco Capital 962.931.705 96.293 7,21%
Rockcore Financial Technology Co. Ltd 736.968.376 73.697 5,52%
Masyarakat/Public 7.051.813.538 705.181 52,82%
Jumlah/Total 13.350.482.346 1.335.048 100,00%
Jumlah saham Bank yang tidak tercatat di Bursa The number of the Bank’s shares that were not listed
Efek pada tanggal 31 Desember 2025 dan 2024 in the Stock Exchange as of December 31, 2025 and
sebanyak 133.504.823 saham dimiliki oleh 2024 was 133,504,823 shares, respectively owned
PT Akulaku Silvrr Indonesia. by PT Akulaku Silvrr Indonesia.
Pada tanggal 1 Agustus 2024, terdapat peningkatan On August 1, 2024, there was an increase in paid in
modal disetor menjadi Rp1.335.048 sesuai capital to become Rp1,335,048 in accordance with
keputusan RUPS No. 11 tanggal 01 Agustus 2024 the statement of the GMS resolution No. 11 dated
dibuat dihadapan Jose Dima Satria, S.H., M.Kn., August 1, 2024 made by Jose Dima Satria, S.H.,
Notaris di Jakarta, yang telah disahkan Kementerian M.Kn., Notary in Jakarta, which was legalized by
Hukum dan Hak Asasi Manusia berdasarkan surat Ministry of Law and Human Rights based on letter
No. AHU-AH.01.03-0179077 tanggal 5 Agustus No. AHU-AH.01.03-0179077 dated August 5, 2024
2024 tentang penerimaan pemberitahun perubahan regarding acceptance of amendments to Articles of
anggaran dasar. Peningkatan Modal Disetor ini Association. This increase in paid up capital has
disetujui oleh OJK pada tanggal 14 Agustus 2024 been approved by OJK on August 14, 2024 through
melalui surat Nomor No. S-285/PB.32/2024 perihal OJK Letter No. S-285/PB.32/2024 regarding the
Pencatatan Modal Disetor PT Bank Neo Commerce Recording of Paid-Up Capital PT Bank Neo
Tbk. Commerce Tbk.
Kenaikan Modal Disetor ini adalah berdasarkan Increase in the share capital based on the
pelaksanaan PUT VII Bank sebanyak 1.311.666.667 implementation of LPO VII amounting to
saham baru dengan nilai nominal Rp100 (nilai 1,311,666,667 new shares has a nominal value of
penuh) per saham dan harga pelaksanaan sebesar Rp100 (full amount) per share and exercise price of
Rp300 (nilai penuh) per saham baru. Rp300 (full amount) per new share.
131
Page 681
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
23. TAMBAHAN MODAL DISETOR 23. ADDITIONAL PAID-IN CAPITAL
Pada tanggal 31 Desember 2025 dan 2024, akun ini As of December 31, 2025 and 2024, this account
merupakan agio saham yang timbul sehubungan represents premium on share capital derived from
dengan Penawaran Umum Perdana Saham dan Initial Public Offering of shares and Limited public
Penawaran Umum Terbatas kepada masyarakat offering to public less the related share issuance cost
dikurangi biaya emisi saham sebagai berikut: as follows:
Tambahan modal disetor dari penawaran Additional paid in capital from Initial
Umum Perdana Saham pada tahun 2015 1.880 Public offering in 2015
Total setelah dikurangi biaya Balance, net of share issuance cost as of
31 Desember 2015 December 31, 2015
Tambahan modal disetor dari penawaran Additional paid in capital from limited
umum terbatas I 36.635 public offering I
Waran yang telah dilaksanakan 6.151 Exercised warrants
Total neto waran yang telah dilaksanakan Balance, net of exercised warrants as of
31 Desember 2016 44.666 December 31, 2016
Waran yang telah dilaksanakan 2.722 Exercised warrants
Pengurangan tambahan modal disetor dari Reduction of additional paid-in capital due to
kapitalisasi ke modal disetor (42.136) capitalization to paid in capital
Total setelah dikurangi biaya, waran yang Balance, net of exercised warrants and
telah dilaksanakan dan kapitalisasi ke modal capitalization to paid in capital as of
disetor 31 Desember 2017 5.252 December 31, 2017
Waran yang telah dilaksanakan 17.270 Exercised warrants
Total setelah waran yang telah Balance after exercised warrants and
dilaksanakan dan kapitalisasi ke modal disetor capitalization to paid in capital as of
31 Desember 2018 22.522 December 31, 2018
Tambahan modal disetor dari penambahan
modal tanpa hak memesan efek terlebih dahulu Additional paid in capital increase without
pada tahun 2019 (PMTHMETD) 111.763 pre-emptive right (PMTHMETD)
Tambahan modal disetor dari penawaran Additional paid in capital from limited
umum terbatas II 117.630 public offering II
Total setelah dikurangi biaya emisi yang Balance, net of exercised share issuance
telah dilaksanakan dan kapitalisasi ke cost and capitalization to paid in
modal disetor 31 Desember 2019 251.915 capital as of December 31, 2019
Tambahan modal disetor dari penawaran Additional paid in capital from
umum terbatas III 98.587 limited public offering III
Total setelah dikurangi biaya emisi yang Balance, net of exercised share issuance
telah dilaksanakan dan kapitalisasi ke cost and capitalization to paid in
modal disetor 31 Desember 2020 350.502 capital as of December 31, 2020
Tambahan modal disetor dari penawaran Additional paid in capital from limited
umum terbatas IV 166.545 public offering IV
Tambahan modal disetor dari penawaran Additional paid in capital from limited
umum terbatas V 2.310.178 public offering V
Total setelah dikurangi biaya emisi yang telah Balance net of exercised share issuance cost and
dilaksanakan dan kapitalisasi ke modal capitalization to paid in capital as of
disetor 31 Desember 2021 2.827.225 December 31, 2021
Biaya emisi PUT IV yang telah dilaksanakan dan Share issuance cost from exercised PUT IV and
dikapitalisasi ke modal disetor (1.781) capitalized to paid in capital
Total setelah dikurangi biaya emisi yang Balance net of exercised share issuance cost and
telah dilaksanakan dan kapitalisasi ke capitalization to paid in capital as of
modal disetor 31 Desember 2022 2.825.444 December 31, 2022
Tambahan modal disetor dari penawaran Additional paid in capital from limited
umum terbatas VI 1.428.461 public offering VI
Total setelah dikurangi biaya emisi yang Balance net of exercised share issuance cost and
telah dilaksanakan dan kapitalisasi ke capitalization to paid in capital as of
modal disetor 31 Desember 2023 4.253.905 December 31, 2023
132
Page 682
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
23. TAMBAHAN MODAL DISETOR (lanjutan) 23. ADDITIONAL PAID-IN CAPITAL (continued)
Pada tanggal 31 Desember 2025 dan 2024, akun ini As of December 31, 2025 and 2024, this account
merupakan agio saham yang timbul sehubungan represents premium on share capital derived from
dengan Penawaran Umum Perdana Saham dan Initial Public Offering of shares and Limited public
Penawaran Umum Terbatas kepada masyarakat offering to public less the related share issuance cost
dikurangi biaya emisi saham sebagai berikut: as follows: (continued)
(lanjutan)
Tambahan modal disetor dari penawaran Additional paid in capital from limited
umum terbatas VII 231.539 public offering VII
Total setelah dikurangi biaya emisi yang Balance net of exercised share issuance cost and
telah dilaksanakan dan kapitalisasi ke capitalization to paid in capital as of
modal disetor 31 Desember 2024 dan 2025 4.485.444 December 31, 2024 and 2025
24. DANA SETORAN MODAL 24. CAPITAL DEPOSIT FUND
Sehubungan dengan Penambahan Modal dengan In connection with the Capital Increase with Pre-
Hak Memesan Efek Terlebih Dahulu VII (PMHMETD emptive Rights VII (PMHMETD VII) as agreed by the
VII) yang disetujui Rapat Umum Pemegang Saham Extraordinary General Meeting of Shareholders of on
Luar Biasa tanggal 8 Agustus 2023, Bank telah August 8, 2023, the Bank has received of capital
menerima dana setoran modal sejumlah deposit fund amounted Rp105,000,000,000 (full
Rp105.000.000.000 (nilai penuh) pada tahun 2023 amount) in 2023 and Rp300,000,000,000 (full
dan Rp300.000.000.000 (nilai penuh) pada tahun amount) in 2024 from PT Akulaku Silvrr Indonesia as
2024 dari PT Akulaku Silvrr Indonesia selaku the controlling shareholder.
pemegang saham pengendali.
Pada tanggal 1 Agustus 2024, Bank telah On August 1, 2024, the Bank has completed
menyelesaikan PMHMETD VII dengan menerbitkan PMHMETD VII by issuing 1,311,666,667 shares with
1.311.666.667 saham dengan nilai nominal Rp100 a nominal value of Rp 100 (full amount) and the
(nilai penuh) dan harga pelaksanaan sebesar Rp300 implementation price of Rp300 (full amount) or
(nilai penuh) atau setara Rp393.500.000.100 (nilai equivalent to Rp393,500,000,100 (full amount).
penuh), dimana Rp392.901.366.000 (nilai penuh) where Rp392,901,366,000 (full amount) is part of the
merupakan bagian dari Dana Setoran Modal oleh Capital Deposit Fund by PT Akulaku Silvrr Indonesia
PT Akulaku Silvrr Indonesia dan Rp598.634.100 and Rp598,634,100 (full amount) represents the
(nilai penuh) merupakan pelaksanaan PMHMETD exercise of PMHMETD VII from other shareholders.
VII dari Pemegang saham lainnya. Tambahan The additional shares have been listed and declared
saham tersebut telah tercatat dan dinyatakan efektif effective by the Financial Services Authority.
oleh Otoritas Jasa Keuangan. Therefore capital deposit fund as per December 31,
Dengan demikian dana setoran modal per 2025 and 2024 amounted to Rp12,098,634,000 (full
31 Desember 2025 dan 2024 adalah sebesar amount).
Rp12.098.634.000 (nilai penuh).
25. CADANGAN UMUM DAN WAJIB 25. GENERAL AND LEGAL RESERVES
Cadangan umum dan wajib dibentuk dalam rangka The general and legal reserves are established in
memenuhi ketentuan Undang-undang Perseroan accordance with Limited Liability Company Law
Terbatas No. 40/2007 pasal 70, yang No. 40/2007 article 70, which requires Indonesian
mengharuskan perusahaan Indonesia untuk companies to set up a general and legal reserve
membuat penyisihan cadangan umum dan wajib amounting to at least 20% of the issued and paid-up
sebesar sekurang-kurangnya 20% dari jumlah share capital. This particular law does not regulate
modal yang ditempatkan dan disetor penuh. the period of time in relation to the provision of such
Undang-undang tersebut tidak mengatur jangka reserves.
waktu untuk pembentukan penyisihan tersebut.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank has
telah membentuk cadangan umum dan wajib set aside general and legal reserves amounting to
masing-masing sebesar Rp21.087. Rp21,087.
133
Page 683
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. PENDAPATAN BUNGA 26. INTEREST INCOME
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Kredit yang diberikan 2.649.291 3.145.277 Loans
Loans provision
Pendapatan provisi dan komisi kredit 349 5.353 and commissions income
Pendapatan bunga berasal dari Interest income from
efek-efek: marketable securities:
- Sekuritas Rupiah Bank Indonesia -
Bank Indonesia (SRBI) 183.582 88.988 Rupiah Securities (SRBI)
- Pemerintah 144.526 183.125 Government -
- Non Bank 19.517 15.306 Non Bank -
- Bank 59 2.144 Bank -
Pendapatan bunga berasal dari Interest income from
efek-efek yang dibeli securities purchased
dengan janji dijual kembali 102.450 127.130 under agreements to resell
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain: and other banks:
- Interbank call money 16.329 6.990 Interbank call money -
- FASBI/SBI/Term Deposit 21.661 28.232 FASBI/SBI/Term Deposit -
Interest income from
Pendapatan bunga dari Current accounts with
Giro pada Bank Indonesia 7.423 9.332 Bank Indonesia
Interest income from
Pendapatan bunga dari current account
giro pada bank lain 5 415 with other banks
Jumlah 3.145.192 3.612.292 Total
Termasuk sebagai pengurang pendapatan bunga Included as a deduction to interest income from
dari kredit yang diberikan untuk tahun yang berakhir loans for the years ended December 31, 2025
pada tanggal-tanggal 31 Desember 2025 dan 2024 and 2024 amounted to Rp538,550 and
masing-masing sebesar Rp538.550 dan Rp1,113,607, respectively, are direct attributable
Rp1.113.607 adalah biaya layanan dan komisi service fees and commissions on Direct Loan
teratribusi langsung atas fasilitas kredit Pinjaman facilities paid to related parties (Note 36).
Langsung yang dibayarkan kepada pihak berelasi
(Catatan 36).
27. BEBAN BUNGA 27. INTEREST EXPENSE
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Deposito berjangka 648.210 708.221 Time deposits
Tabungan 126.643 147.143 Savings
Jasa giro 16.400 12.329 Demand deposits
Deposit on call 813 3.338 Deposit on call
Call money 128 - Call money
Lainnya - 6 Others
Jumlah 792.194 871.037 Total
134
Page 684
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
27. BEBAN BUNGA (lanjutan) 27. INTEREST EXPENSE (continued)
Termasuk dalam beban bunga untuk tahun yang Included in the interest expense for the years ended
berakhir pada tanggal-tanggal 31 Desember 2025 December 31, 2025 and 2024 are interest expense
dan 2024 adalah beban bunga kepada pihak paid to related parties amounting to Rp1,442 and
berelasi, masing-masing sebesar Rp1.442 dan Rp1,383, respectively.
Rp1.383.
28. PENDAPATAN OPERASIONAL LAINNYA 28. OTHER OPERATING INCOME
Tahun yang berakhir
pada tanggal 31 Desember
Year ended December 31,
2025 2024
Denda keterlambatan Penalty from late
pembayaran pinjaman 75.195 161.791 loan repayment
Pendapatan administrasi rekening 7.887 14.249 Accounts administration income
Keuntungan dari penjualan efek-efek 4.299 - Gain on sales of marketable securities
Lain-lain 138 2.468 Others
Jumlah 87.519 178.508 Total
29. KERUGIAN PENURUNAN NILAI ASET 29. IMPAIRMENT LOSSES ON FINANCIAL AND
KEUANGAN DAN NON KEUANGAN NON FINANCIAL ASSETS
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Pembentukan/(pemulihan) kerugian Allowance/(reversal) of impairment
penurunan nilai atas : losses on:
Aset keuangan Financial Assets
Kredit yang diberikan (Catatan 11) 1.294.304 2.238.123 Loans (Note 11)
Piutang asuransi (Catatan 14) (396) 76.055 Insurance receivables (Note 14)
Tagihan lain (Catatan 14) - 360 Other receivables (Note 14)
Rekening administratif (Catatan 35) 1.968 (1.275) Administrative account (Note 35)
Efek-efek (Catatan 9) 8 - Marketable securities (Note 9)
1.295.884 2.313.263
Aset non keuangan Non financial assets
Tagihan lain (Catatan 14) 20.000 - Other receivables (Note 14)
Properti terbengkalai (Catatan 14) 13.199 - Abandoned properties (Note 14)
Agunan yang diambil alih (Catatan 14) 5.979 10.033 Foreclosed collaterals (Note 14)
Jumlah 1.335.062 2.323.296 Total
135
Page 685
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30. BEBAN UMUM DAN ADMINISTRASI 30. GENERAL AND ADMINISTRATIVE EXPENSES
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Information technology
Pemeliharaan teknologi informasi 111.997 85.345 maintenance
Jasa pihak ketiga 81.355 108.075 Third party service
Transfer 67.435 93.839 Transfer
Penyusutan aset tetap dan Depreciation of fixed assets and
aset hak guna (Catatan 12) 58.046 54.403 right of use assets (Note 12)
Telekomunikasi 26.361 39.819 Telecommunication
Premi kepada Lembaga Penjamin Premium to Lembaga Penjamin
Simpanan (LPS): Simpanan (LPS):
- Premi penjaminan Deposit insurance -
simpanan (Catatan 16) 26.161 28.636 premium (Note 16)
- Premi program restrukturisasi Banking restructuring -
perbankan 1.804 - program premium
Konsultan 14.231 30.997 Consultant fee
Amortisasi aset Amortization of intangible
tak berwujud (Catatan 13) 13.315 15.632 assets (Note 13)
Verifikasi identitas pelanggan 12.892 16.342 Customer identity verification
Sewa 9.598 11.420 Rent
Iuran tahunan OJK perbankan 8.543 8.177 OJK Banking annual fee
Operasional, pemeliharaan dan Office operational, repair
perbaikan kantor 5.203 7.533 and maintenance
Beban bunga atas liabilitas sewa Interest expense on
(Catatan 18) 4.239 5.520 lease liabilities (Note 18)
Amortisasi renovasi gedung 3.210 3.429 Amortization of building renovation
Layanan transaksi ATM, simpanan ATM, deposits and loans transaction
dan kredit kepada nasabah 2.404 4.294 services for customers
Transportasi 1.597 1.979 Transportation
Keanggotaan 1.199 1.187 Membership
Administrasi agunan dan penyelesaian Collateral administration and settlement
kredit bermasalah 211 1.299 of non-performing loans
Lainnya 3.484 5.462 Others
Jumlah 453.285 523.388 Total
Beban umum dan administrasi lainnya terdiri dari Other general and administrative expenses consist
biaya Pajak Bumi dan Bangunan, pajak kendaraan, of property tax, vehicle tax, entertainment expense
biaya entertainment dan lainnya and others.
31. BEBAN TENAGA KERJA 31. PERSONNEL EXPENSES
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Pihak berelasi (Catatan 36) Related parties (Note 36)
Compensation of key management
Kompensasi manajemen kunci 37.494 34.300 personnel
Pihak ketiga Third parties
Biaya gaji dan upah 211.502 195.529 Salaries and wages
Tunjangan dana pensiun 30.074 27.418 Pension allowances
Tunjangan kesehatan 21.263 18.250 Medical allowances
Tunjangan hari raya 13.999 15.726 Yearly allowances
Jamsostek 12.292 12.185 Social security
136
Page 686
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31. BEBAN TENAGA KERJA (lanjutan) 31. PERSONNEL EXPENSES (continued)
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Pihak ketiga (lanjutan) Third parties (continued)
Imbalan kerja lainnya 10.092 11.914 Other employee liabilities
Imbalan kerja karyawan 9.057 10.097 Provision for employee benefit liabilities
Insentif/rewards 5.282 18.219 Incentives/rewards
Tunjangan premium 1.223 2.297 Premium allowances
Pendidikan dan Pelatihan 1.161 7.080 Training and education expense
Lainnya 1.012 3.746 Others
Jumlah 354.451 356.761 Total
Beban tenaga kerja lainnya terdiri dari beban Other personnel expenses consist of employee
aktivitas karyawan dan beban rekrutmen pegawai. activities expense and employee recruitment
expenses.
32. BEBAN PEMASARAN 32. MARKETING EXPENSES
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Iklan 27.648 35.843 Advertising
Sponsor dan promosi 22.059 42.921 Sponsorship and promotion
Aktivitas pemasaran kredit 8.168 4.794 Lending marketing activities
Lainnya 27 17 Others
Jumlah 57.902 83.575 Total
33. PENDAPATAN NON-OPERASIONAL 33. NON-OPERATING INCOME
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Keuntungan penjualan aset tetap Gain on sale of fixed assets
(Catatan 12) 639 362 (Note 12)
Lainnya 4.238 431 Others
Jumlah 4.877 793 Total
34. BEBAN NON-OPERASIONAL 34. NON-OPERATING EXPENSES
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Rugi penjualan aset tetap Loss on sale of fixed assets
(Catatan 12) 64 221 (Note 12)
Lainnya 3.073 10.343 Others
Jumlah 3.137 10.564 Total
137
Page 687
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. KOMITMEN DAN KONTINJENSI 35. COMMITMENTS AND CONTINGENCIES
Komitmen dan kontinjensi berdasarkan hubungan, Commitments and contingencies according to the
kolektibilitas dan staging terdiri dari: relationship, collectibility and staging consist of the
following:
a. Berdasarkan hubungan: a. By relationship:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
Pihak ketiga Third party
Liabilitas komitmen Commitment liabilities
Fasilitas kredit kepada debitur
yang belum digunakan 1.290.280 7.664 Unused loan facilities to debtors
Tagihan kontinjensi Contingent receivables
Piutang bunga atas Interest receivables on non
kredit bermasalah 28.718 58.685 performing loans
b. Berdasarkan kolektibilitas Bank Indonesia b. By Bank Indonesia collectibility and
dan penyisihan penilaian kualitas aset allowance of assets quality
Kolektabilitas komitmen dan kontinjensi sesuai Collectability of commitments and contigencies
dengan peraturan OJK diungkapkan pada in accordance with OJK regulation are
Catatan 44. disclosed in Note 44.
c. Berdasarkan staging: c. By staging:
Berikut ini merupakan pergerakan saldo Below is the movement of outstanding balance
berdasarkan stage atas fasilitas kredit kepada of unused loan facilities to debtors as of
debitur yang belum digunakan pada tanggal December 31, 2025 and 2024, respectively.
31 Desember 2025 dan 2024.
31 Desember 2025/December 31, 2025
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal Beginning balance
Fasilitas kredit kepada debitur
yang belum digunakan 2.064 - 5.600 7.664 Unused loan facilities to debtors
2.064 - 5.600 7.664
Pengukuran kembali Remeasurements
Fasilitas kredit kepada debitur
yang belum digunakan 1.288.216 - (5.600) 1.282.616 Unused loan facilities to debtors
1.288.216 - (5.600) 1.282.616
Saldo akhir Ending balance
Fasilitas kredit kepada debitur
yang belum digunakan 1.290.280 - - 1.290.280 Unused loan facilities to debtors
1.290.280 - - 1.290.280
138
Page 688
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. KOMITMEN DAN KONTINJENSI (lanjutan) 35. COMMITMENTS AND CONTINGENCIES
(continued)
c. Berdasarkan staging: (lanjutan) c. By staging: (continued)
Berikut ini merupakan pergerakan saldo Below is the movement of outstanding balance
berdasarkan stage atas fasilitas kredit kepada of unused loan facilities to debtors as of
debitur yang belum digunakan masing-masing December 31, 2025 and 2024, respectively.
pada tanggal 31 Desember 2025 dan 2024. (continued)
(lanjutan)
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal Beginning balance
Fasilitas kredit kepada debitur
yang belum digunakan 1.073.175 - 5.100 1.078.275 Unused loan facilities to debtors
1.073.175 - 5.100 1.078.275
Pengukuran kembali Remeasurements
Fasilitas kredit kepada debitur
yang belum digunakan (1.071.111) - 500 (1.070.611) Unused loan facilities to debtors
(1.071.111) - 500 (1.070.611)
Saldo akhir Ending balance
Fasilitas kredit kepada debitur
yang belum digunakan 2.064 - 5.600 7.664 Unused loan facilities to debtors
2.064 - 5.600 7.664
Berikut ini merupakan pergerakan cadangan Below is the movement of allowance for
kerugian penurunan nilai berdasarkan stage impairment losses of unused loan facilities to
atas fasilitas kredit kepada debitur yang belum debtors as of December 31, 2025 and 2024,
digunakan masing-masing pada tanggal respectively.
31 Desember 2025 dan 2024.
31 Desember 2024/December 31, 2025
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal Beginning balance
Fasilitas kredit kepada debitur
yang belum digunakan 38 - - 38 Unused loan facilities to debtors
38 - - 38
Penyisihan/(pemulihan) selama Addition/(reversal)
tahun berjalan during the year
(Catatan 29) (Note 29)
Fasilitas kredit kepada debitur
yang belum digunakan 1.968 - - 1.968 Unused loan facilities to debtors
1.968 - - 1.968
Saldo akhir Ending balance
Fasilitas kredit kepada debitur
yang belum digunakan 2.006 - - 2.006 Unused loan facilities to debtors
2.006 - - 2.006
139
Page 689
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. KOMITMEN DAN KONTINJENSI (lanjutan) 35. COMMITMENTS AND CONTINGENCIES
(continued)
c. Berdasarkan staging: (lanjutan) c. By staging: (continued)
Berikut ini merupakan pergerakan cadangan Below is the movement of allowance for
kerugian penurunan nilai berdasarkan stage impairment losses of unused loan facilities to as
atas fasilitas kredit kepada debitur yang belum of December 31, 2025 and 2024, respectively.
digunakan pada tanggal 31 Desember 2025 (continued)
dan 2024. (lanjutan)
31 Desember 2024/December 31, 2024
Stage 1 Stage 2 Stage 3 Jumlah/Total
Saldo awal Beginning balance
Fasilitas kredit kepada debitur
yang belum digunakan 1.313 - - 1.313 Unused loan facilities to debtors
1.313 - - 1.313
Penyisihan/(pemulihan) selama Addition/(reversal)
tahun berjalan during the year
(Catatan 29) (Note 29)
Fasilitas kredit kepada debitur
yang belum digunakan (1.275) - - (1.275) Unused loan facilities to debtors
(1.275) - - (1.275)
Saldo akhir Ending balance
Fasilitas kredit kepada debitur
yang belum digunakan 38 - - 38 Unused loan facilities to debtors
38 - - 38
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai atas impairment losses for commitments and
komitmen dan kontinjensi telah memadai. contingencies was adequate.
36. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 36. RELATED PARTY TRANSACTIONS
Dalam kegiatan normal usaha, Bank melakukan In the normal course of business, the Bank entered
transaksi dengan pihak berelasi karena hubungan into transactions with related parties for ownership
kepemilikan dan/atau kepengurusan. Semua and/or management. All transactions with related
transaksi dengan pihak-pihak berelasi telah parties have been conducted with the policies and
dilakukan dengan kebijakan dan syarat yang telah requirements that have been agreed, by both parties.
disepakati bersama.
Sifat hubungan/Nature of
No. Pihak-pihak berelasi/Related parties relationship Transaksi/Transaction
1. PT Akulaku Silvrr Indonesia (ASI) Pemegang saham/Shareholder Aset lain-lain/Other assets
Simpanan nasabah/Deposits from customers
Liabilitas lain-lain/Other liabilities
Pendapatan bunga - amortisasi biaya
transaksi/Interest income – amortization of
transaction cost
Beban provisi dan komisi lainnya/Other
provision and commission expenses
2. PT Gozco Capital Pemegang saham/Shareholder Simpanan nasabah/Deposits from customers
3. PT Akulaku Finance Indonesia (AFI) Dimiliki oleh pemegang saham Aset lain-lain/Other assets
akhir yang sama/Owned by the Simpanan nasabah/Deposits from customers
same ultimate shareholders
140
Page 690
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 36. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Dalam kegiatan normal usaha, Bank melakukan In the normal course of business, the Bank entered
transaksi dengan pihak berelasi karena hubungan into transactions with related parties for ownership
kepemilikan dan/atau kepengurusan. Semua and/or management. All transactions with related
transaksi dengan pihak-pihak berelasi telah parties have been conducted with the policies and
dilakukan dengan kebijakan dan syarat yang telah requirements that have been agreed, by both parties.
disepakati bersama. (lanjutan) (continued)
Sifat hubungan/Nature of
No. Pihak-pihak berelasi/Related parties relationship Transaksi/Transaction
4. PT Pintar Inovasi Digital (PID) Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from customers
akhir yang sama/Owned by the
same ultimate shareholders
5. PT Inovasi Kredit Indonesia Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from customers
akhir yang sama/Owned by the
same ultimate shareholders
6. PT Pintar Platform Digital Dimiliki oleh pemegang saham Simpanan nasabah/Deposits from customers
akhir yang sama/Owned by the
same ultimate shareholders
7. PT Solusi Digital Abadi Dimiliki oleh pemegang saham Liabilitas segera/Liabilities due immediately
akhir yang sama/Owned by the
same ultimate shareholders
8. Dewan Komisaris dan Direksi/Board of Manajemen kunci/Key Kredit yang diberikan/Loans
Commissioners and Directors management Simpanan nasabah/Deposits from customers
Kompensasi dan remunerasi/Compensation
and remuneration
9. Pejabat Bank/Bank key employees Manajemen kunci/Key Kredit yang diberikan/Loans
management Simpanan nasabah/Deposits from customers
Kompensasi dan remunerasi/ Compensation
and remuneration
Kredit yang diberikan (Catatan 11): Loans (Note 11):
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Dewan Komisaris dan Direksi 19.802 19.823 Board of Commissioners and Directors
Pejabat Bank 2.228 2.801 Bank key employees
Jumlah 22.030 22.624 Total
Persentase terhadap jumlah kredit
yang diberikan - bruto 0,31% 0,26% Percentage to total loans - gross
Tingkat suku bunga rata-rata per tahun untuk tahun The annual average interest rates for the year ended
yang berakhir 31 Desember 2025 dan 2024 masing- December 31, 2025 and 2024 were 8.16% and
masing sebesar 8,16% dan 7,94%. 7.94%, respectively.
Aset lain-lain (Catatan 14): Other assets (Note 14):
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
PT Akulaku Silvrr Indonesia 5.815 4.922 PT Akulaku Silvrr Indonesia
PT Akulaku Finance Indonesia 716 - PT Akulaku Silvrr Indonesia
Jumlah 6.531 4.922 Total
Persentase terhadap jumlah aset
lain-lain 1,10% 0,72% Percentage to other assets
141
Page 691
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 36. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Aset lain-lain yang berupa tagihan terkait Other assets in form of receivables related to loan
pembayaran kredit merupakan tagihan terkait repayment represents receivables related to
pembayaran kredit channeling dan direct channeling and direct loans repayment based on the
berdasarkan perjanjian dibawah ini: following agreements:
1. Perjanjian Kerjasama antara Bank dengan 1. Cooperation Agreement between the Bank and
PT Akulaku Silvrr Indonesia (ASI) tentang PT Akulaku Silvrr Indonesia (ASI) on Direct
Pinjaman Langsung No. PKS/269A/SET/ Loan No. PKS/269A/SET/BNC/XI/2021 dated
BNC/XI/2021 tertanggal 8 November 2021, November 8, 2021, as amended and restated by
sebagaimana telah diubah dan dinyatakan Amendment and Restatement of Cooperation
kembali dengan Perubahan dan Pernyataan Agreement between Bank and ASI on Direct Loan
Kembali Perjanjian Kerja Sama antara Bank No. PKS/265A/BNC-LEG/X/2022 dated October
dan ASI tentang Pinjaman Langsung 11, 2022, the latest being the Second
No. PKS/265A/BNC-LEG/X/2022 tertanggal Amendment of Amendment and Restatement of
11 Oktober 2022, dengan Perubahan Kedua Cooperation Agreement between Bank and ASI
terhadap Perubahan dan Pernyataan Kembali on Direct Loan No. ADD-PKS/310/BNC-
Perjanjian Kerja Sama antara Bank dan ASI LEG/X/2023 dated October 17, 2023, the latest
tentang Pinjaman Langsung No. ADD- being the Third Amendment of Amendment and
PKS/310/BNC-LEG/X/2023 tertanggal Restatement of Cooperation Agreement between
17 Oktober 2023, sebagaimana telah diubah Bank and ASI on Direct Loan No. PKS/045/BNC-
dan dinyatakan kembali, terakhir dengan LEG/III/2024 dated March 22, 2024, which shall
Perubahan Ketiga terhadap Perubahan dan be effective until November 8, 2025, whereby the
Pernyataan Kembali Perjanjian Kerja Sama Bank will provide credit facilities to debtors
antara Bank dan ASI tentang Pinjaman through ASI’s platform.
Langsung No. PKS/045/BNC-LEG/III/2024
tertanggal 22 Maret 2024, yang akan berlaku
efektif sampai dengan tanggal 8 November
2025, dimana Bank akan memberikan fasilitas
kredit kepada debitur melalui platform ASI.
Pada 18 Maret 2025, telah dilakukan In March 18, 2025 , an update has been made to
pembaharuan perhitungan biaya ASI untuk the calculation of ASI fee for Cooperation
Perjanjian Kerjasama Pinjaman Langsung Agreement on Direct Loan as stated in Letter
sebagaimana tertuang dalam Surat No. No. 022/ASI-LTR/DIR/III/2025 which shall be
022/ASI-LTR/DIR/III/2025 yang berlaku hingga effective until August 2025. The letter was then
bulan Agustus 2025. Surat tersebut kemudian responded through letter No.
ditanggapi melalui surat 223/SET/BNC/IX/2025 dated September 10,
No. 223/SET/BNC/IX/2025 tertanggal 2025, which stated that the calculation of ASI fees
10 September 2025, yang menyatakan bahwa shall be effective until November 2025 in
perhitungan biaya ASI berlaku hingga accordance to Cooperation Agreement on Direct
November 2025 sebagaimana diatur pada Loan.
Perjanjian Kerjasama Pinjaman Langsung.
Pada tanggal 3 Desember 2025, ditandatangani In December 3, 2025, ditandatangani signed the
perpanjangan Perjanjian Kerjasama yang extension of Cooperation Agreement as stated in
tertuang di dalam Perubahan dan Pernyataan the Amendment and Restatement of Cooperation
Kembali Perjanjian Kerjasama antara Bank dan Agreement between Bank and ASI on Direct Loan
ASI tentang Pinjaman Langsung No. PKS/322/BNC-LEG/XII/2025, which shall be
No. PKS/322/BNC-LEG/XII/2025, yang akan effective until November 8, 2027.
berlaku efektif sampai dengan tanggal
8 November 2027.
142
Page 692
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 36. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Aset lain-lain yang berupa tagihan terkait Other assets in form of receivables related to loan
pembayaran kredit merupakan tagihan terkait repayment represents receivables related to
pembayaran kredit channeling dan direct channeling and direct loans repayment based on the
berdasarkan perjanjian dibawah ini: (lanjutan) following agreements: (continued)
2. Perjanjian Kerjasama Channeling antara Bank 2. Channeling Cooperation Agreement between the
dan PT Akulaku Finance Indonesia (AFI) Bank and PT Akulaku Finance Indonesia (AFI)
No. PKS/053/SET/BYB/VIII/2019 tanggal No. PKS/053/SET/BYB/VIII/2019 dated August
28 Agustus 2019, sebagaimana telah diubah 28, 2019, as amended several times, the latest
beberapa kali, terakhir dengan Perubahan dan being Amendment and Restatement of
Pernyataan Kembali Perjanjian Kerja Sama Channeling Cooperation Agreement between
Channeling antara Bank dan AFI Bank and AFI No. PKS/328A/BNC-LEG/XII/2022
No. PKS/328A/BNC-LEG/XII/2022 tertanggal dated December 9, 2022, which shall be effective
9 Desember 2022, yang akan berlaku efektif until December 9, 2023, whereby the Bank will
sampai dengan tanggal 9 Desember 2023, conduct channeling financing to debtors through
dimana Bank akan melakukan pembiayaan AFI as the channeling manager.
penerusan (channeling) kepada debitur melalui
AFI sebagai pengelola channeling.
Perjanjian Kerjasama antara Bank dengan AFI The above Cooperation Agreement between the
tersebut telah diakhiri berdasarkan Surat Bank and AFI has been terminated based on
Pemberitahuan Pengakhiran Kerjasama Notification Letter of Cooperation Termination
No. 206/SET/BNC/XI/2023 tertanggal No. 206/SET/BNC/XI/2023 dated November 3,
3 November 2023. 2023.
Liabilitas segera (Catatan 15): Liabilities due immediately (Note 15):
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
PT Solusi Digital Abadi 280 677 PT Solusi Digital Abadi
Jumlah 280 677 Total
Persentase terhadap jumlah Percentage to total
liabilitas segera 0,13% 0,35% liabilities due immediately
Simpanan nasabah (Catatan 16): Deposits from customers (Note 16):
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Pemegang saham 80.034 8.210 Shareholders
Dimiliki oleh pemegang saham Owned by the same
akhir yang sama 33.141 40.739 ultimate shareholders
Dewan Komisaris dan Direksi 58.973 12.232 Board of Commissioners and Directors
Pejabat Bank 7.994 7.550 Bank key employees
Jumlah 180.142 68.731 Total
Persentase terhadap jumlah Percentage to
simpanan nasabah 1,28% 0,53% deposits from customers
Liabilitas lain-lain (Catatan 21): Other liabilities (Note 21):
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
PT Akulaku Silvrr Indonesia 35.687 45.697 PT Akulaku Silvrr Indonesia
Jumlah 35.687 45.697 Total
Persentase terhadap jumlah
liabilitas lain-lain 11,29% 13,22% Percentage to other liabilities
143
Page 693
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 36. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Liabilitas lain-lain masing-masing adalah Other liabilities are based on the following
berdasarkan perjanjian dibawah ini: agreements:
1. Surat Pendamping tertanggal 1 Juli 2022 dan 1. Side Letter dated July 1, 2022 and July 29, 2022
29 Juli 2022 terhadap Perjanjian Kerjasama of Cooperation Agreement between the Bank and
antara Bank dengan PT Akulaku Silvrr Indonesia PT Akulaku Silvrr Indonesia (ASI) on Direct Loan
(ASI) tentang Pinjaman Langsung No. PKS/269A/SET/BNC/2021 dated November
No. PKS/269A/SET/BNC/2021 tanggal 8, 2021, as amended by First Addendum of
8 November 2021, sebagaimana telah diubah Cooperation Agreement on Direct Loan
dengan Adendum Pertama terhadap Perjanjian No. ADD-PKS/150A/BNC-LEG/VII/2022 dated
Kerjasama tentang Pinjaman Langsung July 6, 2022, which was then amended and
No. ADD-PKS/150A/BNC-LEG/VII/2022 tanggal restated by Side Letter dated December 15, 2022
6 Juli 2022, yang kemudian diubah dan of Amendment and Restatement of Cooperation
dinyatakan kembali melalui Surat Pendamping Agreement between Bank and ASI on Direct Loan
tertanggal 15 Desember 2022 terhadap No. PKS/265A/BNC-LEG/X/2022 dated October
Perubahan dan Pernyataan Kembali Perjanjian 11, 2022, as amended by First Addendum of
Kerja Sama antara Bank dan ASI tentang Amendment and Restatement of Cooperation
Pinjaman Langsung No. PKS/265A/BNC- Agreement between the Bank and ASI on Direct
LEG/X/2022 tertanggal 11 Oktober 2022, Loan No. ADD-PKS/344/BNC-LEG/2022 dated
sebagaimana diubah oleh Perubahan Pertama December 26, 2022, which was then amended by
terhadap Perubahan dan Pernyataan Kembali Second Addendum of Amendment and
Perjanjian Kerja Sama antara Bank dan ASI Restatement of Cooperation Agreement between
tentang Pinjaman Langsung No. ADD- the Bank and ASI on Direct Loan No. ADD-
PKS/344/BNC-LEG/2022 tertanggal PKS/310/BNC-LEG/X/2023 dated October 17,
26 Desember 2022, yang kemudian diubah oleh 2023, which shall be effective until November 8,
Perubahan Kedua terhadap Perubahan dan 2025, which governs the terms for Direct Loan
Pernyataan Kembali Perjanjian Kerja Sama credit facility,whereby the Bank shall pay
antara Bank dan ASI tentang Pinjaman Langsung commission and service fee to ASI in relation to
No. ADD-PKS/310/BNC-LEG/X/2023 tertanggal the loan facilities.
17 Oktober 2023, yang akan berlaku efektif
sampai dengan tanggal 8 November 2025, yang
mengatur ketentuan untuk fasilitas kredit
Pinjaman Langsung, dimana Bank akan
membayar biaya komisi dan biaya layanan
kepada ASI sehubungan dengan fasilitas kredit
tersebut.
Pada 18 Maret 2025, telah dilakukan In March 18, 2025 , an update has been made to
pembaharuan perhitungan biaya ASI untuk the calculation of ASI fee for Cooperation
Perjanjian Kerjasama Pinjaman Langsung Agreement on Direct Loan as stated in Letter
sebagaimana tertuang dalam Surat No. 022/ASI-LTR/DIR/III/2025 which shall be
No. 022/ASI-LTR/DIR/III/2025 yang berlaku effective until August 2025. The letter was then
hingga bulan Agustus 2025. Surat tersebut responded through letter No.
kemudian ditanggapi melalui surat No. 223/SET/BNC/IX/2025 dated September 10,
223/SET/BNC/IX/2025 tertanggal 10 September 2025, which stated that the calculation of ASI fees
2025, yang menyatakan bahwa perhitungan shall be effective until November 2025 in
biaya ASI berlaku hingga November 2025 accordance to Cooperation Agreement on Direct
sebagaimana diatur pada Perjanjian Kerjasama Loan.
Pinjaman Langsung.
Pada tanggal 3 Desember 2025, ditandatangani In December 3, 2025, signed the extension of
perpanjangan Perjanjian Kerjasama yang Cooperation Agreement as stated in the
tertuang di dalam Perubahan dan Pernyataan Amendment and Restatement of Cooperation
Kembali Perjanjian Kerjasama antara Bank dan Agreement between Bank and ASI on Direct Loan
ASI tentang Pinjaman Langsung No. No. PKS/322/BNC-LEG/XII/2025, which shall be
PKS/322/BNC-LEG/XII/2025, yang akan berlaku effective until November 8, 2027.
efektif sampai dengan tanggal 8 November 2027.
144
Page 694
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
36. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 36. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
Komitmen dan kontinjensi Commitments and contingencies
Tidak terdapat saldo komitmen dan kontinjensi There were no commitments and contingencies
kepada pihak berelasi pada tanggal involving related parties as of December 31, 2025
31 Desember 2025 dan 2024. and 2024.
Pendapatan bunga – Amortisasi biaya transaksi Interest income – Amortization of transaction costs
(Catatan 26) (Note 26)
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
PT Akulaku Silvrr Indonesia (538.550) (1.113.607) PT Akulaku Silvrr Indonesia
Jumlah (538.550) (1.113.607) Total
Persentase terhadap jumlah Percentage to total
pendapatan bunga 17,12% 30,83% interest income
Beban provisi dan komisi lainnya Other provision and commission expenses
Merupakan biaya komisi atas fasilitas kredit Represents commission expenses for Direct Loan
Pinjaman Langsung sebagai berikut: facilities as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
PT Akulaku Silvrr Indonesia - 6.712 PT Akulaku Silvrr Indonesia
Jumlah - 6.712 Total
Persentase terhadap jumlah Percentage to total
beban operasional - 0,20% operating expenses
Kompensasi manajemen kunci (Catatan 31) Compensation of key management personnel
(Note 31)
Kompensasi yang dibayar atau terutang pada Compensation paid to key management personnel is
manajemen kunci atas jasa kepegawaian adalah as follows:
sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Gaji dan imbalan jangka Salaries and short-term
pendek benefits
Dewan Komisaris 3.380 3.240 Board of Commissioners
Direksi 8.143 8.218 Board of Directors
Pejabat Bank 25.971 22.842 Bank key employees
Jumlah 37.494 34.300 Total
Persentase terhadap jumlah Percentage to total
beban tenaga kerja 10,58% 9,61% personnel expenses
145
Page 695
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
37. SEGMEN OPERASI 37. OPERATING SEGMENT
Bank melaporkan segmen wilayah geografis The Bank reported geographical segment as its
sebagai informasi segmen utama. primary segment information.
31 Desember 2025/December 31, 2025
Jawa Sumatera Sulawesi Jumlah/Total
Pendapatan bunga 3.140.578 2.280 2.334 3.145.192 Interest income
Beban bunga (762.955) (17.570) (11.669) (792.194) Interest expense
Pendapatan bunga bersih 2.377.623 (15.290) (9.335) 2.352.998 Net interest income
Jumlah pendapatan
operasional lainnya 409.290 505 342 410.137 Total other operating income
Kerugian bersih penurunan nilai
aset keuangan dan Impairment losses on financial
non-keuangan (1.330.121) (2.005) (2.936) (1.335.062) and non-financial asset
General and administrative
Beban umum dan administrasi (449.647) (2.451) (1.187) (453.285) expense
Beban tenaga kerja (352.339) (1.284) (828) (354.451) Personnel expense
Beban pemasaran (57.857) (45) - (57.902) Marketing expense
Laba/(rugi) operasional 596.949 (20.570) (13.944) 562.435 Profit/(loss) from operations
Jumlah pendapatan Total non-operating
non-operasional, bersih 1.653 87 - 1.740 income, net
Laba/(rugi) sebelum pajak
penghasilan 598.602 (20.483) (13.944) 564.175 Profit/(loss) before income tax
Manfaat pajak tangguhan 1.515 - - 1.515 Deferred tax benefit
Laba/(rugi) bersih tahun berjalan 600.117 (20.483) (13.944) 565.690 Net profit/(loss)for the current year
Jumlah aset 18.524.816 288.446 160.507 18.973.769 Total assets
Jumlah liabilitas 14.285.636 292.484 164.923 14.743.043 Total liabilities
31 Desember 2024/December 31, 2024
Jawa Sumatera Sulawesi Jumlah/Total
Pendapatan bunga 3.605.959 2.995 3.338 3.612.292 Interest income
Beban bunga (865.929) (1.142) (3.966) (871.037) Interest expense
Pendapatan bunga bersih 2.740.030 1.853 (628) 2.741.255 Net interest income
Jumlah pendapatan
operasional lainnya 579.509 1.152 271 580.932 Total other operating income
Kerugian bersih penurunan nilai
aset keuangan dan Impairment losses on financial
non-keuangan (2.310.667) (10.079) (2.550) (2.323.296) and non-financial asset
General and administrative
Beban umum dan administrasi (518.932) (2.486) (1.970) (523.388) expense
Beban provisi dan komisi Other provision and
lainnya (6.712) - - (6.712) commission expense
Beban tenaga kerja (353.623) (1.632) (1.506) (356.761) Personnel expense
Beban pemasaran (83.532) (26) (17) (83.575) Marketing expense
Laba/(rugi) operasional 46.073 (11.218) (6.400) 28.455 Profit/(loss) from operations
Jumlah (beban)/pendapatan Total non-operating
non-operasional, bersih (9.791) 23 (3) (9.771) (expense)/income, net
Laba/(rugi) sebelum pajak
penghasilan 36.282 (11.195) (6.403) 18.684 Profit/(loss) before income tax
Manfaat pajak tangguhan 1.201 - - 1.201 Deferred tax benefit
Laba/(rugi) bersih tahun berjalan 37.483 (11.195) (6.403) 19.885 Net profit/(loss)for the current year
Jumlah aset 17.351.865 6.001 51.199 17.409.065 Total assets
Jumlah liabilitas 13.771.767 19.117 56.344 13.847.228 Total liabilities
146
Page 696
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. ASET DAN LIABILITAS KEUANGAN 38. FINANCIAL ASSETS AND LIABILITIES
Tabel berikut ini merupakan nilai tercatat dan nilai The following table summarizes the carrying values
wajar dari aset keuangan dan liabilitas keuangan and fair values of financial assets and financial
pada tanggal 31 Desember 2025 dan 2024: liabilities as of December 31, 2025 and 2024:
31 Desember 2025/December 31, 2025
Diukur pada nilai
wajar melalui
penghasilan
komprehensif
Diukur pada lain/Measured
biaya perolehan at fair value
diamortisasi/ through other
Measured at comprehensive Nilai tercatat/ Nilai wajar/
Aset dan liabilitas keuangan amortised cost income Carrying value Fair value Financial assets and liabilities
ASET ASSETS
Kas 9.760 - 9.760 9.760 Cash
Current accounts with
Giro pada Bank Indonesia 1.144.566 - 1.144.566 1.144.566 Bank Indonesia
Giro pada bank lain 54.595 - 54.595 54.595 Current accounts with other banks
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain 1.863.391 - 1.863.391 1.863.391 and other banks
Efek-efek***) 2.481.763 5.008.785 7.490.548 7.566.676 Marketable securities***)
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 651.407 - 651.407 669.384 agreements to resell
Kredit yang diberikan 7.182.580 - 7.182.580 8.142.785 Loans
Aset lain-lain*) 512.966 - 512.966 512.966 Other assets*)
LIABILITAS LIABILITIES
Liabilitas segera 223.467 - 223.467 223.467 Liabilities due immediately
Simpanan nasabah - bersih 14.026.142 - 14.026.142 14.026.142 Deposits from customers - net
Simpanan dari bank lain 71.891 - 71.891 71.891 Deposits from other banks
Liabilitas sewa 49.729 - 49.729 49.729 Lease liabilities
Liabilitas lain-lain**) 315.959 - 315.959 315.959 Other liabilities**)
31 Desember 2024/December 31, 2024
Diukur pada nilai
wajar melalui
penghasilan
komprehensif
Diukur pada lain/Measured
biaya perolehan at fair value
diamortisasi/ through other
Measured at comprehensive Nilai tercatat/ Nilai wajar/
Aset dan liabilitas keuangan amortised cost income Carrying value Fair value Financial assets and liabilities
ASET ASSETS
Kas 12.133 - 12.133 12.133 Cash
Current accounts with
Giro pada Bank Indonesia 1.274.118 - 1.274.118 1.274.118 Bank Indonesia
Giro pada bank lain 80.789 - 80.789 80.789 Current accounts with other banks
Penempatan pada Placements with Bank Indonesia
Bank Indonesia dan bank lain 156.104 - 156.104 156.104 and other banks
Efek-efek***) 1.888.672 2.847.454 4.736.126 4.681.952 Marketable securities***)
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 1.878.331 - 1.878.331 1.904.374 agreements to resell
Kredit yang diberikan 8.822.146 - 8.822.146 9.531.414 Loans
Aset lain-lain*) 590.531 - 590.531 590.531 Other assets*)
LIABILITAS LIABILITIES
Liabilitas segera 190.751 - 190.751 190.751 Liabilities due immediately
Simpanan nasabah - bersih 13.063.792 - 13.063.792 13.063.792 Deposits from customers - net
Simpanan dari bank lain 129.079 - 129.079 129.079 Deposits from other banks
Liabilitas sewa 80.403 - 80.403 80.403 Lease liabilities
Liabilitas lain-lain**) 345.290 - 345.290 345.290 Other liabilities**)
*) *)
Aset lain-lain terdiri dari tagihan terkait pembayaran kredit channeling dan direct, Other assets consist of receivables related to channeling and direct loans
piutang asuransi, tagihan gerbang pembayaran, piutang bunga, tagihan ATM repayment, insurance receivables, receivables form payment gateway, interest
Bersama, Alto dan Prima, setoran jaminan dan tagihan lain. receivables, receivables from ATM Bersama, Alto and Prima, guarantee deposit and
other receivables.
**) **)
Liabilitas lain-lain terdiri dari cadangan biaya umum, titipan nasabah, beban yang Other liabilities consist of general accrued expenses, deposits from customers,
masih harus dibayar, pendapatan diterima dimuka, cadangan biaya tenaga kerja, accrued expenses, advances payable, accrued personnel expense, accrued loan
biaya layanan dan komisi kredit yang masih harus dibayar, biaya asuransi kredit service fees and commissions, accrued loan insurance expenses, loan installments
yang masih harus dibayar, angsuran kredit diterima dimuka dan lainnya. received in advance and others.
***) ***)
Nilai tercatat merupakan nilai perolehan setelah amortisasi atas premium/diskon. Carrying amount represents acquisition cost after amortization of premium/discount.
147
Page 697
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. ASET DAN LIABILITAS KEUANGAN (lanjutan) 38. FINANCIAL ASSETS AND LIABILITIES
(continued)
Metode dan asumsi yang digunakan untuk estimasi The methods and assumptions used to estimate fair
nilai wajar adalah sebagai berikut: value are as follows:
a. Kredit a. Loans
Kredit dinyatakan berdasarkan jumlah nilai Loans are recorded at carrying amount net of
tercatat setelah dikurangi oleh beban charges for impairment. The estimated fair
penurunan nilai. Estimasi nilai wajar dari kredit value of loans represents the discounted
mencerminkan jumlah diskonto dari estimasi amount of estimated future cash flows expected
kini dari arus kas masa depan yang diharapkan to be received. Estimated cash flows are
akan diterima. Arus kas yang diharapkan discounted at current market rates to determine
didiskontokan pada tingkat suku bunga pasar fair value (level 3 - fair value hierarchy).
terkini untuk menentukan nilai wajar (tingkat 3 -
hirarki nilai wajar).
b. Efek-efek yang dibeli dengan janji dijual kembali b. Securities purchased under agreements to resell
Nilai wajar untuk efek-efek yang dibeli dengan The fair value for securities purchased under
janji dijual kembali yang diukur pada biaya agreement to resell measured at amortised cost
perolehan diamortisasi ditetapkan berdasarkan is based on market prices or dealer price
harga pasar atau harga kuotasi pedagang efek quotations (level 1 - fair value hierarchy).
(dealer) (tingkat 1 - hirarki nilai wajar).
c. Sebagian besar dari instrumen keuangan yang c. Majority of the financial instruments not
tidak diukur pada nilai wajar, diukur pada biaya measured at fair value are measured at
perolehan diamortisasi. Berikut daftar instrumen amortised cost. The following are financial
keuangan yang nilai tercatatnya mendekati nilai instruments for which their carrying amounts are
wajarnya, contohnya, instrumen keuangan reasonable approximation of fair value because,
jangka pendek atau yang ditinjau ulang for example, they are short term in nature or re-
menggunakan harga pasar secara berkala. price to current market rates frequently.
Aset Keuangan: Financial Assets:
- Efek-efek - Marketable securities
- Aset lain-lain - Other assets
Bank menggunakan hirarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar dari determining and disclosing the fair value of financial
instrumen keuangan: instruments:
i. Tingkat 1: dikutip (tidak disesuaikan) dari harga i. Level 1: quoted (unadjusted) prices in active
pasar aktif untuk aset atau liabilitas keuangan markets for identical financial assets or liabilities,
yang identik,
ii. Tingkat 2: input selain dari harga pasar aktif yang ii. Level 2: inputs other than quoted prices included
dikutip yang termasuk dalam Tingkat 1 yang in Level 1 that are observable for the asset or
dapat diobservasi untuk aset dan liabilitas, baik liability, either directly (as prices) or indirectly
secara langsung (seperti harga) atau tidak (derived from prices),
langsung (turunan dari harga),
iii. Tingkat 3: input untuk aset dan liabilitas yang iii. Level 3: inputs for the assets and liabilities that
tidak didasarkan pada data yang dapat are not based on observable market data
diobservasi di pasar (input yang tidak dapat (unobservable input).
diobservasi).
148
Page 698
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. ASET DAN LIABILITAS KEUANGAN (lanjutan) 38. FINANCIAL ASSETS AND LIABILITIES
(continued)
Tabel di bawah ini menunjukkan instrumen The table below shows the financial instruments
keuangan yang diukur pada nilai wajar yang measured at fair value grouped according to the fair
dikelompokkan berdasarkan hirarki nilai wajar. value hierarchy.
31 Desember 2025/December 31, 2025
Nilai wajar/
Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
ASET ASSETS
Efek-efek**) Marketable securities**)
**)
- Biaya perolehan diamortisasi 2.481.763 2.481.763 - - Amortized cost -
- Nilai wajar melalui penghasilan Fair value through other -
Komprehensif lain 5.008.785**) 5.084.913 - - comprehensive income
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 651.407 669.384 - - agreement to resell
Kredit yang diberikan 7.182.580 - - 8.142.785 Loans
Aset lain-lain*) 512.966 - - 512.966 Other assets*)
31 Desember 2024/December 31, 2024
Nilai wajar/
Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
ASET ASSETS
Efek-efek**) Marketable securities**)
**)
- Biaya perolehan diamortisasi 1.888.672 1.888.672 - - Amortized cost -
- Nilai wajar melalui penghasilan Fair value through other -
Komprehensif lain 2.847.454**) 2.793.280 - - comprehensive income
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 1.878.331 1.904.374 - - agreement to resell
Kredit yang diberikan 8.822.146 - - 9.531.414 Loans
Aset lain-lain*) 590.531 - - 590.531 Other assets*)
*) *)
Aset lain-lain terdiri dari tagihan terkait pembayaran kredit channeling dan direct, Other assets consist of receivables related to channeling and direct loans
piutang asuransi, tagihan gerbang pembayaran, piutang bunga, tagihan ATM repayment, insurance receivables, receivables form payment gateway, interest
Bersama, Alto dan Prima, setoran jaminan dan tagihan lain. receivables, receivables from ATM Bersama, Alto and Prima, guarantee deposit and
other receivables.
**) **)
Nilai tercatat merupakan nilai perolehan setelah amortisasi atas premium/diskon. Carrying amount represents acquisition cost after amortization of premium/discount.
39. MANAJEMEN RISIKO 39. RISK MANAGEMENT
Bank telah menerapkan manajemen risiko yang The Bank has implemented independent risk
independen dan sesuai dengan standar yang management and in accordance with standards that
mengacu pada POJK No. 18/POJK.03/2016 tanggal refer to POJK No. 18/POJK.03/2016 dated
16 Maret 2016 tentang Penerapan Manajemen March 16, 2016 regarding the Implementation of
Risiko Bagi Bank Umum. Risk Management for Commercial Banks.
Sebagai lembaga jasa keuangan, Bank menyadari As a financial service institution, the Bank realises
bahwa semakin kompleksnya kegiatan usaha, yang that more complex business activities, followed with
diikuti dengan perkembangan lingkungan internal development of internal and external conditions can
maupun eksternal dapat meningkatkan risiko dalam increase the Bank’s risk in conducting its operational
menjalankan kegiatan operasionalnya. Oleh karena activities. Therefore, the Bank always develops and
itu, Bank senantiasa mengembangkan dan enhances an integrated and comprehensive risk
menyempurnakan kerangka manajemen risiko dan management framework and internal control system
pengendalian internal yang terpadu dan to adapt with the changes, by minimizing the risk.
komprehensif, agar dapat beradaptasi dengan
perubahan yang terjadi dengan meminimalisir risiko.
149
Page 699
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Kerangka manajemen risiko ini dituangkan dalam This risk management framework is set out in the
bentuk kebijakan, prosedur, limit transaksi dan form of policies, procedures, transaction limits and
kewenangan serta perangkat lainnya yang berlaku authority, as well as other tools applied to all
bagi segenap aktivitas bisnis, dengan tetap business activities, continuous regular evaluation
melakukan evaluasi secara berkala dan and enhancement on the parameters in accordance
mengembangkan parameter sesuai dengan arah with changes in the business direction adjusted with
perubahan bisnis yang akan ditempuh yang the Bank’s risk appetite.
disesuaikan dengan risk appetite Bank.
Manajemen risiko adalah suatu proses yang meliputi Risk management is a process that includes
kegiatan identifikasi, pengukuran, pengendalian, identification, measurement, control, and risk
dan pemantauan risiko. monitoring activities.
Penerapan manajemen risiko secara umum The implementation of risk management in general
mencakup pengawasan aktif Dewan Komisaris dan includes active supervision of the Board of
Direksi, penetapan tingkat risiko yang akan diambil Commissioners and the Board of Directors,
dan toleransi risiko, kecukupan kebijakan, prosedur determination of risk appetite and risk tolerance,
Manajemen Risiko serta penetapan limit, adequacy of Risk Management policies and
kecukupan proses identifikasi pengukuran, procedures and establishment of limits, adequacy of
pemantauan, dan pengendalian risiko serta sistem risk identification, monitoring and control processes
informasi manajemen risiko dan sistem as well as a comprehensive risk management
pengendalian intern yang menyeluruh. information system and internal control system.
Dalam menunjang penerapan manajemen risiko, To support the implementation of risk management,
Bank telah membentuk Komite Pemantau Risiko the Bank has established Risk Monitoring
dan Komite Manajemen Risiko untuk menunjang Committee and Risk Management Committee to
proses pengendalian risiko. Divisi Risk support the risk control process. Risk Management
Management bertanggung jawab dalam menyusun Division is responsible to develop and maintain the
dan menetapkan kebijakan manajemen risiko risk management policy including risk management
termasuk strategi manajemen risiko. strategy.
Selain hal tersebut di atas, terdapat komite lain yang In addition to the above, there are other committees
bertugas untuk menangani risiko secara lebih to handle more specific risks, such as Credit
spesifik, yaitu antara lain Komite Kredit, Assets and Committee, Assets and Liabilities Committee
Liabilities Committee (ALCO), Komite Pengarah (ALCO), IT Steering Committee, whereas at the
Teknologi Informasi, sedangkan pada level Dewan Board of Commissioners level, there are Audit
Komisaris terdapat Komite Audit dan Komite Committee and Risk Monitoring Committee.
Pemantau Risiko.
Semua Dewan Komisaris dan Direksi telah All of the Boards of Commissioners and Directors
mengikuti Ujian Sertifikasi Manajemen Risiko yang passed the examination of Risk Management
diselenggarakan oleh Badan Sertifikasi Manajemen Certification that was held by the Board of Risk
Risiko dan Lembaga Sertifikasi Profesi Perbankan. Management Certification and Banking Professional
Certification Institute.
Profil risiko Risk profile
Penilaian profil risiko dilakukan oleh Bank terhadap Risk profile assessment is carried out by the Bank
8 (delapan) risiko, yaitu risiko kredit, risiko pasar, on 8 (eight) risks, namely credit risk, market risk,
risiko likuiditas, risiko operasional, risiko hukum, liquidity risk, operational risk, legal risk, strategic
risiko strategi, risiko kepatuhan dan risiko reputasi risk, compliance risk and reputation risk contained in
yang terdapat pada aktivitas fungsional Bank yang the Bank's functional activities that have potential
memiliki potensi kerugian bagi Bank. losses to the Bank.
150
Page 700
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
1. Risiko kredit 1. Credit risk
Risiko kredit timbul dari kemungkinan Credit risk arises from the possibility of
kegagalan pihak lawan dalam memenuhi a counterparty's failure to fulfill its obligations
kewajibannya kepada Bank, termasuk risiko to the Bank, including risk due to bonds owned
yang ada akibat obligasi yang dimiliki oleh by the Bank. The objective of credit risk
Bank. Tujuan dari pengelolaan risiko kredit management is to control and manage credit
adalah untuk mengendalikan dan mengelola risk exposures within acceptable parameters,
eksposur risiko kredit dalam parameter yang while optimising the return on risk.
dapat diterima, sekaligus memaksimalkan
tingkat pengembalian risiko.
Pengelolaan risiko kredit juga dilakukan antara Credit risk management is also carried out
lain melalui diversifikasi portofolio risiko kredit through credit and portfolio risk diversification
(segmen usaha/debitur), pemantauan terhadap (business/debtor’s segment), monitor the
portofolio dan kualitas aset produktif, portfolio and quality of productive assets, and
peningkatan aktivitas remedial, serta increase the remedial activities as well as the
kecukupan pembentukan cadangan kerugian adequacy of allowance for impairment losses.
penurunan nilai.
Selain itu, di dalam melakukan pengelolaan In addition, in managing the credit risk, the
risiko kredit, Bank berfokus pada beberapa Bank focuses on several major elements
unsur utama yang meliputi proses seleksi which includes selection process on bonds
pembelian obligasi, proses persetujuan kredit purchase, transparent and tiering credit
yang transparan dan berjenjang oleh Komite approval process by Credit Committee,
Kredit, administrasi dan dokumentasi yang adequate credit administration and
lengkap serta pengawasan kredit secara documentation and a continuous credit
berkesinambungan terhadap kualitas kredit monitoring on the quality of the loans portfolio.
yang diberikan.
Terhadap eksposur risiko kredit yang lebih In relation to the specific credit risk exposure
khusus seperti fasilitas antar bank dan such as inter-bank facility and others, the Bank
sebagainya, Bank melakukan evaluasi secara separately evaluates using analysis according
tersendiri dengan menggunakan analisa sesuai to the characteristics of respective
dengan karakteristik transaksi dimaksud. transactions.
151
Page 701
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
Eksposur maksimum risiko kredit disajikan Maximum credit risk exposures on financial
setelah cadangan kerugian penurunan nilai assets are presented net after allowance for
tanpa memperhitungkan agunan dan impairment losses without considering
pendukung kredit lainnya terhadap aset collateral and other credit supports
keuangan pada laporan posisi keuangan pada as of December 31, 2025 and 2024 as follows:
tanggal 31 Desember 2025 dan 2024 adalah
sebagai berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Giro pada Bank Indonesia 1.144.566 1.274.118 Current accounts with Bank Indonesia
Penempatan pada Bank Placements with Bank Indonesia
Indonesia dan Bank lain 1.863.391 156.104 and other Banks
Giro pada bank lain 54.595 80.789 Current accounts with other banks
Efek-efek - bersih: Marketable securities - net:
Pemerintah Government
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 4.704.024 2.577.126 comprehensive income
Diukur pada biaya
perolehan diamortisasi 2.274.763 1.888.672 At amortised cost
Korporasi Corporate
Diukur pada nilai wajar melalui Fair value through other
penghasilan komprehensif lain 380.889 216.154 comprehensive income
Diukur pada biaya
perolehan diamortisasi 207.000 - At amortised cost
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 651.407 1.878.331 agreements to resell
Kredit yang diberikan - bersih 6.667.524 8.186.901 Loans - net
Aset lain-lain - bersih: Other assets - net:
Piutang bunga 203.149 252.982 Interest receivables
Tagihan terkait pembayaran Receivables related to channeling
kredit channeling dan direct 6.531 4.922 and direct loans repayment
Tagihan ATM Bersama Receivables from ATM Bersama
Alto dan Prima 90.689 123.216 Alto and Prima
Tagihan gerbang pembayaran 172.171 110.075 Receivables from payment gateway
Setoran jaminan 11.266 11.415 Guarantee deposit
Piutang asuransi - 3.390 Insurance receivables
Tagihan lain 7.645 25 Other receivables
Jumlah 18.439.610 16.764.220 Total
Eksposur risiko kredit terhadap rekening Credit risk exposures relating to administrative
administratif setelah cadangan kerugian accounts net after allowance for impairment
penurunan nilai pada tanggal 31 Desember losses as of December 31, 2025 and 2024 are
2025 dan 2024 adalah sebagai berikut: as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Fasilitas kredit kepada debitur Unused loan
yang belum digunakan 1.288.274 7.626 facilities to debtors
1.288.274 7.626
152
Page 702
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
1. Risiko kredit (lanjutan) 1. Credit risk (continued)
Berikut ini adalah nilai tercatat sebelum The table below represents the carrying amount
cadangan kerugian penurunan nilai before allowance for impairment losses based
berdasarkan staging untuk instrumen keuangan on staging for financial instruments measured at
yang diukur pada biaya perolehan diamortisasi: amortised cost:
31 Desember 2025/December 31, 2025
Kerugian kredit Kerugian kredit
ekspektasian ekspektasian
sepanjang sepanjang
umurnya-kredit umurnya-kredit
Kerugian kredit tidak memburuk/ memburuk/
Ekspektasian Lifetime ECL- Lifetime ECL-
12 bulan/ not credit credit-
12-month ECL impaired impaired Jumlah/Total
Kas 9.760 - - 9.760 Cash
Giro pada Current accounts with
Bank Indonesia 1.144.566 - - 1.144.566 Bank Indonesia
Giro pada bank lain 54.595 - - 54.595 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 1.863.391 - - 1.863.391 Indonesia and other banks
Efek-efek 2.481.763 - - 2.481.763 Marketable Securities
Efek yang dibeli dengan Securities purchased
janji dijual kembali 651.407 - - 651.407 under agreement to resell
Kredit yang diberikan 6.581.800 343.693 257.087 7.182.580 Loans
Aset lain-lain*) 485.488 - 27.478 512.966 Other assets*)
Jumlah 13.272.770 343.693 284.565 13.901.028 Total
Cadangan kerugian Allowance
penurunan nilai (206.658) (116.626) (213.290) (536.574) for impairment losses
Jumlah - bersih 13.066.112 227.067 71.275 13.364.454 Total - net
31 Desember 2024/December 31, 2024
Kerugian kredit Kerugian kredit
ekspektasian ekspektasian
sepanjang sepanjang
umurnya-kredit umurnya-kredit
Kerugian kredit tidak memburuk/ memburuk/
Ekspektasian Lifetime ECL- Lifetime ECL
12 bulan/ not credit credit-
12-month ECL impaired impaired Jumlah/Total
Kas 12.133 - - 12.133 Cash
Giro pada Current accounts with
Bank Indonesia 1.274.118 - - 1.274.118 Bank Indonesia
Giro pada bank lain 80.789 - - 80.789 Current accounts with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 156.104 - - 156.104 Indonesia and other banks
Efek-efek 1.888.672 - - 1.888.672 Marketable Securities
Efek yang dibeli dengan Securities purchased
janji dijual kembali 1.878.331 - - 1.878.331 under agreement to resell
Kredit yang diberikan 8.057.758 444.506 319.882 8.822.146 Loans
Aset lain-lain*) 590.115 - 416 590.531 Other assets*)
Jumlah 13.938.020 444.506 320.298 14.702.824 Total
Cadangan kerugian Allowance
penurunan nilai (287.121) (144.606) (288.024) (719.751) for impairment losses
Jumlah - bersih 13.650.899 299.900 32.274 13.983.073 Total - net
*) *)
Aset lain-lain terdiri dari tagihan terkait pembayaran kredit channeling Other assets consist of receivables related to channeling and direct loans
dan direct, piutang asuransi, tagihan gerbang pembayaran, piutang repayment, insurance receivables, receivables from payment gateway, interest
bunga, tagihan lain dari debitur, tagihan ATM Bersama, Alto dan Prima, receivables, other receivables from debtor, receivables from ATM Bersama, Alto and
setoran jaminan dan tagihan lain. Prima, guarantee deposit and other receivables.
153
Page 703
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
2. Risiko pasar 2. Market risk
Risiko pasar adalah risiko pada laporan posisi Market risk is the risk in the statement of
keuangan dan rekening administratif, akibat financial position and off balance sheet
perubahan dari kondisi pasar. Risiko pasar positions, due to changes in market conditions.
yang dihadapi oleh Bank terutama risiko suku The market risk also faced by the Bank is mainly
bunga. interest rate risk.
Risiko tingkat suku bunga Interest rate risk
Risiko tingkat suku bunga timbul dari adanya Interest rate risk arises from the possibility that
kemungkinan bahwa perubahan tingkat suku changes in interest rates will affect future cash
bunga akan mempengaruhi arus kas masa flows of financial instruments.
depan dari instrumen keuangan.
Tabel di bawah ini mengikhtisarkan sensitivitas The following table summarises the sensitivity of
(rugi) laba bersih Bank atas perubahan tingkat the Bank’s net (loss)/income to changes in
suku bunga aset dan liabilitas dengan suku interest rates of financial assets and liabilities
bunga variabel, masing-masing sebesar 100 with variable interest rates, at 100 basis point for
basis poin untuk tahun yang berakhir pada the years ended December 31, 2025 and 2024,
tanggal-tanggal 31 Desember 2025 dan 2024: respectively:
31 Desember 2025/December 31, 2025
Kenaikan/ Penurunan/
Increase Decrease
Dampak terhadap laba bersih (22.266) 22.266 Impact to net profit
31 Desember 2024/December 31, 2024
Kenaikan/ Penurunan/
Increase Decrease
Dampak terhadap laba bersih (5.411) 5.411 Impact to net profit
Proyeksi di atas mengasumsikan bahwa tingkat The above projection assumes that interest
suku bunga bergerak pada jumlah yang sama, rates move by the same amount and, therefore,
sehingga tidak mencerminkan pengaruh do not reflect the (loss)/income potential impact
potensial (rugi) laba atas perubahan beberapa on the changes of some interest rates while
tingkat suku bunga sementara yang lainnya others remain unchanged. The projections also
tidak berubah. Proyeksi juga mengasumsikan assume that all other variables are held
bahwa seluruh variabel lainnya adalah konstan constant and based on a constant reporting date
dan berdasarkan tanggal pelaporan yang position and that all positions run to maturity.
konstan serta seluruh posisi hingga jatuh
tempo.
154
Page 704
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
2. Risiko pasar (lanjutan) 2 Market risk (continued)
Risiko harga Price risk
Tabel di bawah ini mengikhtisarkan sensitivitas The table below summarizes the sensitivity of
penghasilan komprehensif lain Bank atas the Bank's other comprehensive income to
perubahan harga pasar efek-efek dalam changes in market price of marketable
klasifikasi nilai wajar melalui penghasilan securities classified as fair value through other
komprehensif lain, masing-masing sebesar 100 comprehensive income by 100 basis points for
basis poin untuk tahun yang berakhir pada the years ended December 31, 2025 and 2024,
tanggal-tanggal 31 Desember 2025 dan 2024: respectively:
31 Desember 2025/December 31, 2025
Kenaikan/ Penurunan/
Increase Decrease
Dampak terhadap keuntungan/
(kerugian) yang belum Impact on unrealized gain/(loss)
direalisasi atas nilai wajar in fair value of marketable
efek-efek yang diukur pada securities measured
nilai wajar melalui penghasilan at fair value through other
komprehensif lain 50.677 (50.677) comprehensive income
31 Desember 2024/December 31, 2024
Kenaikan/ Penurunan/
Increase Decrease
Dampak terhadap keuntungan/
(kerugian) yang belum Impact on unrealized gain/(loss)
direalisasi atas nilai wajar in fair value of marketable
efek-efek yang diukur pada securities measured
nilai wajar melalui penghasilan at fair value through other
komprehensif lain 28.581 (28.581) comprehensive income
Risiko nilai tukar Foreign exchange risk
Risiko nilai tukar yakni risiko terjadinya Foreign exchange risk is the risk of uncertainty
ketidakpastian ekspektasi yang diakibatkan of expectation due to changes in the exchange
oleh pergerakan nilai tukar dari mata uang yang rates of the foreign currencies used by the Bank.
digunakan oleh Bank. Bank belum menjadi The Bank is not yet a Foreign Exchange Bank,
Bank Devisa, oleh karena itu Bank tidak therefore the Bank does not have material
memiliki eksposur yang material terhadap exposure to exchange rate fluctuations because
fluktuasi nilai tukar karena Bank tidak memiliki the Bank does not have monetary assets and
aset dan liabilitas moneter dalam mata uang liabilities in foreign currencies.
asing.
3. Risiko likuiditas 3. Liquidity risk
Risiko likuiditas adalah risiko akibat Liquidity risk is the risk resulting from the Bank's
ketidakmampuan Bank untuk memenuhi inability to meet maturing obligations from cash
kewajiban jatuh tempo dari sumber pendanaan flow funding sources and/or from high-quality
arus kas dan/atau dari aset likuid berkualitas liquid assets that can be pledged without
tinggi yang dapat diagunkan tanpa disrupting the Bank's activities and financial
mengganggu aktivitas dan kondisi keuangan condition. Liquidity and asset-liability
Bank. Pengelolaan likuiditas dan aset-liabilitas management is carried out under the
dilakukan dibawah koordinasi Asset and coordination of the Asset and Liability
Liability Committee (ALCO) yang setiap Committee (ALCO) which holds monthly
bulannya melakukan rapat dengan melibatkan meetings involving business units, treasury,
unit bisnis, tresuri, kredit, dan unit-unit lain yang credit, and other relevant units, to ensure the
relevan, untuk memastikan tercapainya posisi achievement of the liquidity position at the
likuiditas pada tingkat yang diharapkan. expected level.
155
Page 705
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
3. Risiko likuiditas (lanjutan) 3. Liquidity risk (continued)
Bank mengukur dan memantau risiko likuiditas The Bank measures and monitors liquidity risk
melalui analisis konsentrasi aset dan liabilitas, through analysis of the concentration of assets
transaksi rekening administrasi, serta and liabilities, administrative account
kemampuan akses pada sumber-sumber transactions, as well as the ability to access
pendanaan. Bank juga memantau risiko funding sources. The Bank also monitors
likuiditas dengan memantau gap jatuh tempo liquidity risk by monitoring the Bank's liquidity
likuiditas Bank termasuk rasio-rasio likuiditas. maturity gap, including liquidity ratios.
Tabel dibawah ini menyajikan analisa jatuh The table below presents the analysis of the
tempo aset dan liabilitas keuangan Bank pada maturity of financial assets and liabilities of
tanggal 31 Desember 2025 dan 2024, Bank as of December 31, 2025 and 2024,
berdasarkan jangka waktu yang tersisa sampai based on the remaining period until the maturity
tanggal jatuh tempo kontrak: date of the contract:
31 Desember 2025/December 31, 2025
< 1 bulan/ >1-3 bulan/ >3-6 bulan/ >6-12 bulan/ >12 bulan/ Jumlah/
< 1 month >1-3 months >3-6 months >6-12 months >12 months Total
Aset Assets
Kas 9.760 - - - - 9.760 Cash
Giro pada Current accounts with
Bank Indonesia 1.144.566 - - - - 1.144.566 Bank Indonesia
Giro pada Current accounts with
Bank lain 54.595 - - - - 54.595 other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 1.863.391 - - - - 1.863.391 Indonesia and other banks
Efek-efek 549.211 1.637.399 2.010.934 1.182.321 2.186.811 7.566.676 Marketable securities
Efek-efek yang dibeli dengan Securities purchased
janji dijual kembali 651.407 - - - - 651.407 under agreements to resell
Kredit yang diberikan 1.321.666 1.973.594 1.638.821 1.542.757 705.742 7.182.580 Loans
Aset lain-lain *) 468.110 33.590 - - 11.266 512.966 Other assets *)
Jumlah 6.062.706 3.644.583 3.649.755 2.725.078 2.903.819 18.985.941 Total
Liabilitas Liabilities
Liabilitas segera 223.467 - - - - 223.467 Liabilities due immediately
Simpanan nasabah 8.985.497 3.130.620 1.062.799 847.226 - 14.026.142 Deposits from customers
Simpanan dari bank lain 37.618 10.973 17.300 6.000 - 71.891 Deposits from other banks
Liabilitas sewa - 8.044 3.186 9.572 28.927 49.729 Lease liabilities
Liabilitas lain-lain**) 239.905 45.154 16.067 12.730 2.103 315.959 Other liabilities**)
Jumlah 9.486.487 3.194.791 1.099.352 875.528 31.030 14.687.188 Total
Perbedaan jatuh tempo (3.423.781) 449.792 2.550.403 1.849.550 2.872.789 4.298.753 Maturity gap
31 Desember 2024/December 31, 2024
< 1 bulan/ >1-3 bulan/ >3-6 bulan/ >6-12 bulan/ >12 bulan/ Jumlah/
< 1 month >1-3 months >3-6 months >6-12 months >12 months Total
Aset Assets
Kas 12.133 - - - - 12.133 Cash
Giro pada Current accounts with
Bank Indonesia 1.274.118 - - - - 1.274.118 Bank Indonesia
Giro pada Current accounts with
Bank lain 80.789 - - - - 80.789 other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 156.104 - - - - 156.104 Indonesia and other banks
Efek-efek 733.458 904.101 291.040 - 2.753.353 4.681.952 Marketable securities
Efek-efek yang dibeli dengan Securities purchased
janji dijual kembali 1.878.331 - - - - 1.878.331 under agreements to resell
Kredit yang diberikan 1.826.600 2.111.901 1.665.008 1.945.130 1.273.507 8.822.146 Loans
Aset lain-lain *) 532.667 46.449 - - 11.415 590.531 Other assets *)
Jumlah 6.494.200 3.062.451 1.956.048 1.945.130 4.038.275 17.496.104 Total
*) *)
Aset lain-lain terdiri dari tagihan terkait pembayaran kredit channeling dan direct, Other assets consist of receivables related to channeling and direct loans repayment,
piutang asuransi, tagihan gerbang pembayaran, piutang bunga, tagihan ATM insurance receivables, receivables from payment gateway, interest receivables, receivables
Bersama, Alto dan Prima, setoran jaminan dan tagihan lain. from ATM Bersama, Alto and Prima, guarantee deposit and other receivables.
**) **)
Liabilitas lain-lain terdiri dari cadangan biaya umum, titipan nasabah, beban yang Other liabilities consist of general accrued expenses, deposits from customers, accrued
masih harus dibayar, pendapatan diterima dimuka, bonus, biaya layanan dan expenses, advances payable, bonus, accrued loan service fees and commissions, accrued
komisi kredit yang masih harus dibayar, biaya asuransi kredit yang masih harus loan insurance expenses, loan installments received in advance and others.
dibayar, angsuran kredit diterima dimuka dan lainnya.
156
Page 706
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
39. MANAJEMEN RISIKO (lanjutan) 39. RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
3. Risiko likuiditas (lanjutan) 3. Liquidity risk (continued)
Tabel dibawah ini menyajikan analisa jatuh The table below presents the analysis of the
tempo aset dan liabilitas keuangan Bank pada maturity of financial assets and liabilities of
tanggal 31 Desember 2025 dan 2024, Bank as of December 31, 2025 and 2024,
berdasarkan jangka waktu yang tersisa sampai based on the remaining period until the maturity
tanggal jatuh tempo kontrak: (lanjutan) date of the contract: (continued)
31 Desember 2024/December 31, 2024
< 1 bulan/ >1-3 bulan/ >3-6 bulan/ >6-12 bulan/ >12 bulan/ Jumlah/
< 1 month >1-3 months >3-6 months >6-12 months >12 months Total
Liabilitas Liabilities
Liabilitas segera 190.751 - - - - 190.751 Liabilities due immediately
Simpanan nasabah 8.427.363 2.851.639 1.070.204 714.586 - 13.063.792 Deposits from customers
Simpanan dari bank lain 111.479 15.600 2.000 - - 129.079 Deposits from other banks
Liabilitas sewa - 29.643 - - 50.760 80.403 Lease liabilities
Liabilitas lain-lain**) 258.992 53.592 16.810 13.925 1.971 345.290 Other liabilities**)
Jumlah 8.988.585 2.950.474 1.089.014 728.511 52.731 13.809.315 Total
Perbedaan jatuh tempo (2.494.385) 111.977 867.034 1.216.619 3.985.544 3.686.789 Maturity gap
*) *)
Aset lain-lain terdiri dari tagihan terkait pembayaran kredit channeling dan direct, Other assets consist of receivables related to channeling and direct loans repayment,
piutang asuransi, tagihan gerbang pembayaran, piutang bunga, tagihan ATM insurance receivables, receivables from payment gateway, interest receivables, receivables
Bersama, Alto dan Prima, setoran jaminan dan tagihan lain. from ATM Bersama, Alto and Prima, guarantee deposit and other receivables.
**) **)
Liabilitas lain-lain terdiri dari cadangan biaya umum, titipan nasabah, beban yang Other liabilities consist of general accrued expenses, deposits from customers, accrued
masih harus dibayar, pendapatan diterima dimuka, bonus, biaya layanan dan expenses, advances payable, bonus, accrued loan service fees and commissions, accrued
komisi kredit yang masih harus dibayar, biaya asuransi kredit yang masih harus loan insurance expenses, loan installments received in advance and others.
dibayar, angsuran kredit diterima dimuka dan lainnya.
Tabel jatuh tempo berikut ini menyajikan The maturity tables below provide information
informasi mengenai perkiraan jatuh tempo dari about maturities on contractual undiscounted
liabilitas keuangan sesuai arus kas kontraktual cash flows of financial liabilities using average
yang tidak didiskontokan dengan menggunakan effective interest rate during the year as of
suku bunga efektif rata-rata selama tahun December 31, 2025 and 2024:
berjalan pada tanggal 31 Desember 2025 dan
2024:
31 Desember 2025/December 31, 2025
< 1 bulan/ >1-3 bulan/ >3-6 bulan/ >6-12 bulan/ >12 bulan/
< 1 month >1-3 months >3-6 months >6-12 months >12 months Jumlah/Total
Liabilitas Liabilities
Liabilitas segera 223.467 - - - - 223.467 Liabilities due immediately
Simpanan nasabah 9.015.393 3.181.385 1.097.267 902.945 - 14.196.990 Deposits from customers
Simpanan dari bank lain 37.788 11.126 17.783 6.340 - 73.037 Deposits from other banks
Liabilitas sewa - 8.141 4.305 10.735 30.989 54.170 Lease liabilities
Liabilitas lain-lain**) 239.905 45.154 16.067 12.730 2.103 315.959 Other liabilities**)
Jumlah 9.516.553 3.245.806 1.135.422 932.750 33.092 14.863.623 Total
31 Desember 2024/December 31, 2024
< 1 bulan/ >1-3 bulan/ >3-6 bulan/ >6-12 bulan/ >12 bulan/
< 1 month >1-3 months >3-6 months >6-12 months >12 months Jumlah/Total
Liabilitas Liabilities
Liabilitas segera 190.751 - - - - 190.751 Liabilities due immediately
Simpanan nasabah 8.457.372 2.898.328 1.105.248 762.035 - 13.222.983 Deposits from customers
Simpanan dari bank lain 112.072 15.856 2.066 - - 129.994 Deposits from other banks
Liabilitas sewa - 30.040 - - 64.547 94.587 Lease liabilities
Liabilitas lain-lain**) 258.992 53.592 16.810 13.925 1.971 345.290 Other liabilities**)
Jumlah 9.019.187 2.997.816 1.124.124 775.960 66.518 13.983.605 Total
**) Liabilitas lain-lain terdiri dari cadangan biaya umum, titipan nasabah, **) Other liabilities consist of general accrued expenses, deposits from customers,
beban yang masih harus dibayar, pendapatan diterima dimuka, bonus, accrued expenses, advances payable, bonus, accrued loan service fees and
biaya layanan dan komisi kredit yang masih harus dibayar, biaya asuransi commissions, accrued loan insurance expenses, loan installments received in
kredit yang masih harus dibayar, angsuran kredit diterima dimuka dan advance and others.
lainnya.
157
Page 707
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
40. MANAJEMEN MODAL 40. CAPITAL MANAGEMENT
Tujuan utama dari kebijakan Bank atas kebijakan The primary objectives of the Bank’s capital
pengelolaan modal adalah untuk memastikan management policy are to ensure that the Bank has
bahwa Bank memiliki modal yang kuat untuk a strong capital to support the Bank’s business
mendukung strategi pengembangan ekspansi expansion strategy currently, to sustain future
usaha Bank saat ini dan mempertahankan development of the business, to meet regulatory
kelangsungan pengembangan di masa mendatang capital adequacy requirements and also to ensure
serta untuk memenuhi ketentuan kecukupan the efficiency of the Bank’s capital structure.
permodalan yang ditetapkan oleh regulator serta
memastikan agar struktur permodalan Bank telah
efisien.
Bank menyusun Rencana Permodalan berdasarkan The Bank undertakes Capital Planning based on
penilaian dan penelaahan atas kebutuhan assessment and review of the capital situation in
kecukupan permodalan yang dipersyaratkan dan terms of the legal capital adequacy requirement,
mengkombinasikannya dengan tinjauan combined with assessment of economic outlooks.
perkembangan ekonomi terkini. Bank senantiasa The Bank will continue to link financial and capital
akan menghubungkan tujuan keuangan dan adequacy goals to risk which can be tolerated by the
kecukupan modal terhadap risiko yang dapat appetite through the capital planning process
ditoleransi melalui proses perencanaan modal, method as well as assess the businesses based on
begitu pula dengan bisnis yang disesuaikan dengan the Bank’s capital and liquidity requirements.
tingkat permodalan dan persyaratan likuiditas Bank.
Kebutuhan permodalan Bank juga direncanakan The capital needs of the Bank are also planned and
dan didiskusikan secara rutin yang didukung dengan discussed on a routine basis supported by data
data-data analisis. Rencana Permodalan disusun analysis. Capital Planning is prepared by the Board
oleh Direksi sebagai bagian dan Rencana Bisnis of Directors as part of the Bank’s business plan and
Bank dan disetujui oleh Dewan Komisaris. is approved by the Board of Commissioners. Capital
Perencanaan ini diharapkan akan memastikan Planning ensures that adequate levels of capital and
tersedianya modal yang cukup dan terciptanya strong mix of the different components of capital are
struktur permodalan yang kuat guna mendukung maintained to support business growth in the future.
pertumbuhan bisnis ke depan.
Otoritas Jasa Keuangan (OJK) menentukan dan Financial Services Authority (FSA) sets and monitors
mengawasi kebutuhan modal Bank. Bank capital requirements for the Bank. The Bank is
diwajibkan untuk mentaati peraturan yang berlaku required to comply with prevailing regulation in
dalam hal ini modal yang diwajibkan regulator. respect of regulatory capital. The Bank's approach to
Pendekatan Bank terhadap pengelolaan modal capital management is driven by the Bank's strategic
ditentukan oleh strategi dan persyaratan organisasi and organisational requirements, taking into account
Bank, dengan memperhitungkan peraturan, serta regulatory, economic and commercial.
keadaan ekonomi dan komersial.
41. LABA PER SAHAM 41. PROFIT PER SHARE
Laba tahun berjalan per saham dasar dihitung Basic earnings loss per share for the year is
dengan membagi laba tahun berjalan dengan rata- computed by dividing earnings for the year by the
rata tertimbang jumlah lembar saham biasa yang weighted average number of shares of outstanding
beredar pada tahun bersangkutan. common stock during the related year.
Tahun yang Berakhir
pada tanggal 31 Desember/
Year ended December 31,
2025 2024
Laba bersih tahun berjalan 565.690 19.885 Earnings for the current year
Rata-rata tertimbang total saham 13.350 12.585 Weighted average number of shares
Laba per saham dasar Basic and diluted earnings
dan dilusian per share
(dalam Rupiah penuh) 42,37 1,58 (in Rupiah full amount)
158
Page 708
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
42. TAMBAHAN INFORMASI ARUS KAS 42. SUPPLEMENTARY CASH FLOW INFORMATION
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing activities
pendanaan pada laporan arus kas adalah sebagai in the cash flow statement are as follows:
berikut:
1 Januari 2025/ 31 Desember 2025/
January 1, Arus kas/ Non-kas/ December 31,
2025 Cash flows Non-cash 2025
Liabilitas sewa 80.403 (37.560) 6.886 49.729 Lease liabilities
1 Januari 2024/ 31 Desember 2024/
January 1, Arus kas/ Non-kas/ December 31,
2024 Cash flows Non-cash 2024
Liabilitas sewa 52.821 (45.742) 73.324 80.403 Lease liabilities
43. STANDAR AKUNTANSI YANG TELAH 43. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE
EFEKTIF
Amendemen dan penyesuaian Pernyataan Standar Amendments and improvements to the Statements
Akuntansi Keuangan (PSAK) dan Interpretasi of Financial Accounting Standards (SFAS) and
Standar Akuntansi Keuangan (ISAK) yang telah Interpretations of Financial Accounting Standards
disahkan oleh Dewan Standar Akuntansi Keuangan (IFAS) that have been issued by the Financial
(DSAK) - Ikatan Akuntan Indonesia (IAl), tetapi belum Accounting Standards Board (FASB) of the
berlaku efektif untuk laporan keuangan tahun Indonesian Institute of Accountants (IAI), but are not
berjalan diungkapkan di bawah ini. Manajemen yet effective for the current financial year, are
bermaksud untuk menerapkan standar-standar disclosed below. The management intends to adopt
tersebut yang dipertimbangkan relevan terhadap these standards that are considered relevant to the
Bank pada saat efektif, dan dampaknya terhadap Bank when they become effective, and the impact to
posisi dan kinerja keuangan Bank masih diestimasi the financial position and performance of the Bank
pada tanggal 30 Maret 2026: is still being estimated as of March 30, 2026:
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2026
2026
a. PSAK 109: “Instrumen Keuangan” a. SFAS 109: “Financial Instruments”
Amendemen ini menambahkan dan These amendments adding and clarify
mengklarifikasi ketentuan dalam PSAK 109 statement in SFAS 109 regarding derecognition
terkait penghentian pengakuan liabilitas of financial liabilities, as well as clarify the
keuangan, serta mengklarifikasi penilaian assessment of cash flow characteristics for
karakteristik arus kas untuk aset keuangan financial assets with ESG-linked features,
dengan fitur ESG-linked, aset keuangan dengan financial assets with non-recourse features, and
fitur non-recourse, dan instrumen yang terkait contractually bound instruments such as
dengan kontraktual seperti tranche. tranches.
b. Amandemen PSAK 107: “Instrumen Keuangan: b. Amendments to SFAS 107: “Financial
Pengungkapan tentang Klasifikasi dan Instruments: Disclosures about the
Pengkuruan Instrumen Keuangan” Classification and Measurement of Financial
Instruments”
Amandemen ini mengubah ketentuan dalam The amendments 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
pada nilai wajar melalui penghasilan fair value through other comprehensive income
komprehensif lain dan menambah ketentuan and adding statement related to financial
terkait instrumen keuangan dengan persyaratan instruments with contractual terms that alter the
kontraktual yang mengubah waktu atau jumlah timing or amount of contractual cash flows.
arus kas kontraktual.
159
Page 709
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
43. STANDAR AKUNTANSI YANG TELAH 43. ACCOUNTING STANDARDS ISSUED BUT NOT
DITERBITKAN NAMUN BELUM BERLAKU YET EFFECTIVE (continued)
EFEKTIF (lanjutan)
Mulai efektif pada atau setelah tanggal 1 Januari Effective beginning on or after January 1, 2027
2027
a. PSAK 118: “Penyajian dan Pengungkapan a. SFAS 118: “Presentation and Disclosure in
dalam Laporan Keuangan” Financial Statements”
PSAK 118 akan menggantikan PSAK 201 SFAS 118 will replace SFAS 201 “Presentation
“Penyajian Laporan Keuangan” yang meskipun in Financial Statements” which retain many
mempertahankan banyak prinsip yang ada tetapi existing principles but significantly change how
secara signifikan mengubah cara Bank dalam Bank report income statement. This SFAS
melaporkan laporan laba rugi. PSAK ini resulting in changes to the presentation
menyebabkan perubahan pada struktur structure of the income statement, requiring the
penyajian laporan laba rugi dimana presentation of subtotal profit/(loss) from
mensyaratkan penyajian subtotal laba/(rugi) operations, profit/(loss) before financing and
operasi, laba/(rugi) sebelum pendanaan dan income tax, as well as profit/(loss). Moreover,
pajak penghasilan, serta laba/(rugi). Selanjutnya, income and expenses to be classified into
penghasilan dan beban untuk diklasifikasikan ke operating, investing and financing categories,
dalam kategori operasi, investasi, dan as well as income tax and discontinued
pendanaan, serta pajak penghasilan dan operasi operations. In addition, this SFAS also regulates
yang dihentikan. Selain itu, PSAK ini juga the disclosure of management-defined
mengatur mengenai pengungkapan ukuran performance measures (MPMs) with the aim of
kinerja tetapan manajemen (UKTM) dengan communicating management's views on the
tujuan mengomunikasikan pandangan overall financial performance of the Bank.
manajemen atas aspek kinerja keuangan Bank
secara keseluruhan.
Pada saat penerbitan laporan keuangan, Bank masih As at the authorization date of this financial
mempelajari dampak yang mungkin timbul dari statements, the Bank is still evaluating the potential
penerapan standar revisi tersebut serta pengaruhnya impact of these revise standards to the Bank’s
pada laporan keuangan Bank. financial statements.
44. INFORMASI TAMBAHAN 44. ADDITIONAL INFORMATION
Informasi tambahan berikut merupakan informasi The following additional information is not required
yang tidak dipersyaratkan oleh Standar Akuntansi by Indonesian Financial Accounting Standards.
Keuangan di Indonesia. Informasi tersebut disusun Such additional information was prepared in
sesuai dengan regulasi Otoritas Jasa Keuangan. accordance with regulation of Financial Service
Authority.
GIRO PADA BANK INDONESIA CURRENT ACCOUNTS WITH BANK INDONESIA
Bank dipersyaratkan untuk memiliki Giro Wajib The Bank is required to maintain Minimum Reserve
Minimum (GWM) dalam mata uang Rupiah dalam Requirement (MRR) in Rupiah currency in its
kegiatannya sebagai bank umum sebagai berikut: activities as a commercial bank as follow:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
GWM 9,00% 9,00% MRR
Harian 0,00% 0,00% Daily
Rata-rata 9,00% 9,00% Average
Penyangga likuiditas Macroprudential
makroprudensial (PLM) 4,00% 5,00% liquidity buffer (MLB)
160
Page 710
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
GIRO PADA BANK INDONESIA (lanjutan) CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Pada tanggal-tanggal 31 Desember 2025 dan 2024, As of Desember 31, 2025 and 2024, based on Bank
berdasarkan Peraturan Bank Indonesia (PBI) Indonesia Regulation (PBI)
No. 24/4/PBI/2022 tanggal 1 Juli 2022 tentang No. 24/4/PBI/2022 dated July 1, 2022 concerning
perubahan keempat atas PBI the fourth amendment to the PBI No. 20/3/PBI/2018
No. 20/3/PBI/2018 dan PBI No. 11 Tahun 2023 yang and PBI No. 11 year 2023 which came into effect on
berlaku tanggal 1 Oktober 2023 menggantikan PBI October 1, 2023 replacing PBI No. 24/5/PBI/2022
No. 24/5/PBI/2022 tentang Kebijakan Insentif concerning Macroprudential Liquidity Incentive
Likuiditas Makroprudensial, serta Peraturan Policy, as well as Regulation of Members of the
Anggota Dewan Gubernur (“PADG”) No. 12 Tahun Board of Governors ("PADG") No. 12 year 2023
2023 yang berlaku tanggal 27 September 2023 which came into effect on September 27, 2023
menggantikan PADG No. 2 Tahun 2023 tentang replacing PADG No. 2 year 2023 concerning
Peraturan Pelaksanaan Pemenuhan Giro Wajib Implementing Regulations for The Fulfillment of
Minimum dalam Rupiah dan Valuta Asing Bagi Bank Minimum Reserve Requirement in Rupiah and
dan PADG Nomor 4 tahun 2024 tentang perubahan Foreign Exchange for Conventional and PADG
atas PADG Nomor 11 tahun 2023 tentang Peraturan Number 4 of 2024 concerning amendments to
Pelaksanaan Kebijakan Insentif Likuiditas PADG Number 11 of 2023 concerning Regulations
Makroprudensial yang berlaku mulai 1 Juni 2024 for the Implementation of Macroprudential Liquidity
Umum Konvensional, Bank Umum Syariah dan Unit Incentive Policies effective from June 1, 2024
Usaha Syariah, serta PADG Nomor 4 tahun 2024 Commercial Banks, Sharia Commercial Banks and
tentang perubahan atas PADG Nomor 11 tahun Sharia Business Units, as well PADG Number 4 of
2023 tentang Peraturan Pelaksanaan Kebijakan 2024 concerning amendments to PADG Number 11
Insentif Likuiditas Makroprudensial yang berlaku of 2023 concerning Regulations for the
mulai 1 Juni 2024. GWM dalam Rupiah bagi Bank Implementation of Macroprudential Liquidity
Umum Konvensional (BUK) ditetapkan berdasarkan Incentive Policies effective from June 1, 2024. MRR
dana pihak ketiga (DPK) dalam Rupiah selama in Rupiah for Conventional Commercial Banks
periode laporan tertentu yang wajib dipenuhi dengan (BUK) is determined based on third party funds
ketentuan sebagai berikut: (DPK) in Rupiah during certain reporting periods
a) Secara harian sebesar 0,00% which must be fulfilled with the following conditions:
b) Secara rata-rata sebesar 9,00% a) On a daily basis of 0.00%
b) On average by 9.00%
Berdasarkan surat dari BI No. 27/250/DKMP/Srt/B Based on letter from BI No. 27/250/DKMP/Srt/B
tanggal 12 Desember 2025, Bank memperoleh dated December 12, 2025, the Bank obtained
insentif remunerasi sebesar 1,20% berlaku dari remuneration incentive of 1.20% valid from dated
tanggal 16 Desember sampai dengan 31 Desember December 16, until December 31, 2025, therefore
2025, sehingga GWM rata-rata yang harus dipenuhi the average MRR that should be fulfilled by the Bank
Bank pada tanggal 31 Desember 2025 adalah as of December 31, 2025 is 7.8%.
sebesar 7,8%.
Berdasarkan surat dari BI No. 26/201/DKMP/Srt/B Based on letter from BI No. 26/201/DKMP/Srt/B
tanggal 2 Desember 2024, Bank memperoleh dated December 2, 2024, the Bank obtained
insentif remunerasi sebesar 3,00% berlaku dari remuneration incentive of 3.00% valid from
1 sampai dengan 31 Desember 2024, sehingga December 1, until December 31, 2024, therefore the
GWM rata-rata yang harus dipenuhi Bank pada average MRR that should be fulfilled by the Bank as
tanggal 31 Desember 2024 adalah sebesar 6,00%. of December 31, 2024 is 6.00%.
Giro PLM adalah cadangan minimum yang wajib MLB demand deposits are minimum reserves that
dipelihara oleh Bank berupa Rupiah dalam bentuk must be maintained by banks in the form of Rupiah
surat berharga dengan komponen surat berharga in the form of securities with securities components
berupa Surat Berharga Negara (SBN) dan Sekuritas in the form of Goverment Securities (SBN), and Bank
Rupiah Bank Indonesia (SRBI). Indonesia Rupiah Securities (SRBI).
161
Page 711
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
GIRO PADA BANK INDONESIA (lanjutan) CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Kewajiban pemenuhan PLM diatur melalui The requirement to fulfill MLB is stipulated through
Peraturan Bank Indonesia No. 23/17/PBI/2021 PBI No. 23/17/PBI/2021 third amendment to Bank
perubahan ketiga atas Peraturan Bank Indonesia Indonesia Regulation No. 20/4/PBI/2018 and Bank
No. 20/4/PBI/2018 dan Peraturan Bank Indonesia Indonesia Regulation No. 24/3/PBI/2022 concerning
No. 24/3/PBI/2022 tentang Perubahan atas Amendments to Bank Indonesia Regulation
Peraturan Bank Indonesia No. 23/13/PBI/2021 No. 23/13/PBI/2021 concerning Macroprudential
tentang Rasio Pembiayaan Inklusif Makroprudensial Inclusive Financing Ratios for Conventional
bagi Bank Umum Konvensional, Bank Umum Commercial Banks, Sharia Commercial Banks, and
Syariah, dan Unit Usaha Syariah serta PADG Sharia Business Units as well as PADG
No. 18 Tahun 2023 yang berlaku 1 Desember 2023 No. 18 year 2023 which takes effect December 1,
Perubahan Ketujuh Atas PADG 2023 Seventh Amendment to PADG
No. 21/22/PADG/2019 tentang Rasio Intermediasi No. 21/22/PADG/2019 concerning the
Makroprudensial (“RIM”) dan Penyangga Likuiditas Macroprudential Intermediation Ratio (“RIM”) and
Makroprudensial (“PLM”) Bagi Bank Umum Macroprudential Liquidity Buffer (“MLB”) for
Konvensional, dan Peraturan Anggota Dewan Conventional Commercial Banks, and Amendment
Gubernur Nomor 11 Tahun 2025 tentang Perubahan to PADG No. 11 year 2025 concering eighth
Kedelapan atas Peraturan Anggota Dewan amandement to PADG 21/22/PADG/2019
Gubernur Nomor 21/22/PADG/2019 tentang Rasio concerning the Macroprudential Intermediation
Intermediasi Makroprudensial dan Penyangga Ratio (“RIM”) and Macroprudential Liquidity Buffer
Likuiditas Makroprudensial bagi Bank Umum (“MLB”) for Conventional Commercial Banks, Sharia
Konvensional, Bank Umum Syariah, dan Unit Usaha Commercial Banks and Sharia Business Units
Syariah, di mana besaran Giro PLM pada where the amount of PLM Demand Deposits in
31 Desember 2025 menjadi sebesar 4% (empat December 31, 2025 will be 4% (four percent) and
persen) dan Giro PLM pada 31 Desember 2024 amount of PLM Demand Deposits December 31,
sebesar 5% (lima persen). 2024 will be 5% (five percent) of BUK DPK in
Rupiah.
Giro RIM adalah tambahan simpanan minimum RIM demand deposits is the additional reserve that
yang wajib dipelihara oleh Bank dalam bentuk saldo should be maintained by the Bank in the form of
rekening giro pada Bank Indonesia. current accounts with Bank Indonesia.
Rasio Intermediasi Makroprudensial (RIM) dahulu The Macroprudential Intermediate Ratio (MIR) is
disebut sebagai Loan to Funding Ratio (LFR). formerly referred to as the Loan to Funding Ratio
Berdasarkan PBI No. 20/4/PBI/2018 tanggal (LFR). Based on PBI No. 20/4/PBI/2018
29 Maret 2018, PBI No. 21/12/PBI/2019 dan dated March 29, 2018, PBI No. 21/12/PBI/2019
perubahan terakhir melalui PADG and the last amendment through PADG
No. 23/7/PADG/2021 tanggal 26 April 2021 yang No. 23/7/PADG/2021 dated April 26, 2021 which is
merupakan perubahan ketiga atas the third amendment to No. 21/22/PADG/2019
No. 21/22/PADG/2019 tentang Rasio Intermediasi concerning Macroprudential Intermediation Ratio
Makroprudensial dan Penyangga Likuiditas and Macroprudential Liquidity Buffer for
Makroprudensial bagi Bank Umum Konvensional, Conventional Commercial Banks, Islamic
Bank Umum Syariah, dan Unit Usaha Syariah yang Commercial Banks, and Islamic Business Units, it
menyatakan bahwa parameter yang digunakan states that the parameters used in fulfilling RIM
dalam pemenuhan giro RIM adalah sebagai berikut: current accounts are as follows:
1. Batas bawah target RIM sebesar 84% 1. RIM's target lower limit is 84%
2. Batas atas target RIM sebesar 94% 2. RIM's upper limit is 94%
3. KPMM Insentif sebesar 14% 3. Incentive KPMM of 14%
4. Parameter disinsentif sebesar 0,15 4. The disincentive parameter is 0.15
Pada tanggal 31 Desember 2025 dan 2024, Bank As of December 31, 2025 and 2024, the Bank is
berkewajiban untuk melakukan pemenuhan giro obliged to fulfill the Current Account RIM of 4.52%
RIM masing-masing sebesar 4,52% % dan 2,83%. and 2.83%, respectively.
162
Page 712
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
GIRO PADA BANK INDONESIA (lanjutan) CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Rasio GWM pada tanggal 31 Desember 2025 dan MRR ratios as of December 31, 2025 and 2024 are
2024 masing-masing sebesar: as follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Rupiah Rupiah
GWM 8,62% 6,14% MRR
Harian 0,00% 0,00% Daily
Rata-rata 8,62% 6,14% Average
Penyangga likuiditas Macroprudential
makroprudensial (PLM) 47,94% 32,09% liquidity buffer (MLB)
Bank telah memenuhi peraturan yang berlaku The Bank has fulfilled the prevailing regulation
tentang GWM Bank Umum Konvensional pada regarding MRR for Conventional Banks as of
31 Desember 2025 dan 2024. December 31, 2025 and 2024.
GIRO PADA BANK LAIN CURRENT ACCOUNTS WITH OTHER BANKS
Seluruh giro pada bank lain pada tanggal All current accounts with other banks as of
31 Desember 2025 dan 2024 masing-masing December 31, 2025 and 2024 were classified as
diklasifikasikan lancar. current.
PENEMPATAN PADA BANK INDONESIA DAN PLACEMENTS WITH BANK INDONESIA AND
BANK LAIN OTHER BANKS
Seluruh penempatan pada Bank Indonesia dan All placements with Bank Indonesia and other banks
bank lain pada tanggal 31 Desember 2025 dan 2024 as of December 31, 2025 and 2024 were classified
masing-masing diklasifikasikan lancar. as current.
EFEK-EFEK MARKETABLE SECURITIES
Pada tanggal 31 Desember 2025 dan 2024, seluruh As of December 31, 2025 and 2024, all marketable
efek-efek masing-masing digolongkan sebagai securities are classified as current, respectively.
lancar.
EFEK-EFEK YANG DIBELI DENGAN JANJI SECURITIES PURCHASED UNDER
DIJUAL KEMBALI AGREEMENTS TO RESELL
Pada tanggal 31 Desember 2025 dan 2024, seluruh As of December 31, 2025 and 2024, all securities
efek-efek yang dibeli dengan janji dijual kembali purchased under agreements to resell are
masing-masing digolongkan sebagai lancar. classified as current, respectively.
163
Page 713
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
KREDIT YANG DIBERIKAN LOANS
Kredit yang diberikan yang diklasifikasikan Loans classified based on the type and economic
berdasarkan jenis dan sektor ekonomi terdiri dari: sector consists of the following:
1. Berdasarkan jenis 1. By type
31 Desember 2025/December 31, 2025
Dalam
perhatian Kurang
Lancar/ khusus/ lancar/ Diragukan/
Current Special mention Substandard Doubtful Macet/Loss Jumlah/Total
Konsumsi 4.767.860 671.841 110.641 18.972 2.444 5.571.758 Consumption
Modal kerja 1.227.115 12.369 95.447 336 29.245 1.364.512 Working capital
Pinjaman rekening koran 47.690 - - - - 47.690 Demand loan
Karyawan 8.415 157 - - - 8.572 Employees
Investasi 190.048 - - - - 190.048 Investment
Sub jumlah 6.241.128 684.367 206.088 19.308 31.689 7.182.580 Sub total
Cadangan kerugian
penurunan nilai (158.144) (163.455) (146.713) (15.055) (31.689) (515.056) Allowance for impairment losses
Jumlah 6.082.984 520.912 59.375 4.253 - 6.667.524 Total
31 Desember 2024/December 31, 2024
Dalam
perhatian Kurang
Lancar/ khusus/ lancar/ Diragukan/
Current Special mention Substandard Doubtful Macet/Loss Jumlah/Total
Konsumsi 5.194.813 796.708 64.227 25.290 127.439 6.208.477 Consumption
Modal kerja 2.448.263 38.306 2.777 4.308 65.193 2.558.847 Working capital
Pinjaman rekening koran 37.957 - - - 1.499 39.456 Demand loan
Karyawan 14.674 138 - - 360 15.172 Employees
Investasi - - - - 194 194 Investment
Sub jumlah 7.695.707 835.152 67.004 29.598 194.685 8.822.146 Sub total
Cadangan kerugian
penurunan nilai (149.671) (220.427) (45.618) (24.844) (194.685) (635.245) Allowance for impairment losses
Jumlah 7.546.036 614.725 21.386 4.754 - 8.186.901 Total
2. Berdasarkan sektor ekonomi 2. By economic sector
31 Desember 2025/December 31, 2025
Dalam
perhatian Kurang
Lancar/ khusus/ lancar/ Diragukan/
Current Special mention Substandard Doubtful Macet/Loss Jumlah/Total
Rumah tangga 4.787.999 674.277 110.506 19.143 2.925 5.594.850 Household
Industri pengolahan 82.134 - - - - 82.134 Manufacturing
Jasa masyarakat, sosial budaya, Community services, social culture,
hiburan dan perorangan lainnya 444.615 14 - - - 444.629 entertainment and other individuals
Real estate, usaha persewaan Real estate, leasing
dan jasa perusahaan 273.304 - - - - 273.304 and corporate service
Perdagangan besar dan eceran 428.502 10.076 582 165 28.764 468.089 Wholesale and retail trade
Pertambangan 224.574 - 95.000 - - 319.574 Mining
Sub jumlah 6.241.128 684.367 206.088 19.308 31.689 7.182.580 Sub total
Cadangan kerugian penurunan nilai (158.144) (163.455) (146.713 ) (15.055) (31.689) (515.056 ) Allowance for impairment losses
Jumlah 6.082.984 520.912 59.375 4.253 - 6.667.524 Total
31 Desember 2024/December 31, 2024
Dalam
perhatian Kurang
Lancar/ khusus/ lancar/ Diragukan/
Current Special mention Substandard Doubtful Macet/Loss Jumlah/Total
Rumah tangga 5.209.500 796.846 64.227 25.290 127.799 6.223.662 Household
Industri pengolahan 910.086 - - - - 910.086 Manufacturing
Jasa masyarakat, sosial budaya, Community services, social culture,
hiburan dan perorangan lainnya 701.193 3 - - 930 702.126 entertainment and other individuals
Real estate, usaha persewaan Real estate, leasing
dan jasa perusahaan 675.666 - - - - 675.666 and corporate service
Perdagangan besar dan eceran 64.805 38.303 2.777 4.308 21.756 131.949 Wholesale and retail trade
Pertanian, perburuan dan kehutanan 100.000 - - - - 100.000 Agriculture, hunting and forestry
Konstruksi - - - - 44.200 44.200 Construction
Pertambangan 34.457 - - - - 34.457 Mining
Sub jumlah 7.695.707 835.152 67.004 29.598 194.685 8.822.146 Sub total
Cadangan kerugian penurunan nilai (149.671) (220.427) (45.618) (24.844) (194.685) (635.245 ) Allowance for impairment losses
Jumlah 7.546.036 614.725 21.386 4.754 - 8.186.901 Total
164
Page 714
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
KREDIT YANG DIBERIKAN (lanjutan) LOANS (continued)
3. Berdasarkan kolektibilitas Bank Indonesia dan 3. By Bank Indonesia collectibility and asset
penyisihan penilaian kualitas aset sesuai quality allowances based on POJK
ketentuan POJK
Informasi berikut menunjukan kredit yang The following information loans are based on
diberikan berdasarkan kolektibilitas Bank Bank Indonesia collectibility and assets quality
Indonesia dan penyisihan penilaian kualitas allowances as per POJK (after deducted with
aset sesuai ketentuan POJK (setelah dikurangi allowable collateral value) as of December 31,
nilai agunan yang dapat diperhitungkan), 2025 and 2024, respectively.
masing-masing untuk tanggal, 31 Desember
2025 dan 2024.
31 Desember 2025/December 31, 2025
Penyisihan
penilaian kualitas
aset sesuai
ketentuan POJK/
Assets quality
Pokok/ allowances based
Principal on POJK
Lancar 6.241.128 (64.120) Current
Dalam perhatian khusus 684.367 (32.112) Special mention
Kurang lancar 206.088 (12.532) Substandard
Diragukan 19.308 (14.807) Doubtful
Macet 31.689 (33.231) Loss
Jumlah 7.182.580 (156.802) Total
31 Desember 2024/December 31, 2024
Penyisihan
penilaian kualitas
aset sesuai
ketentuan POJK/
Assets quality
Pokok/ allowances based
Principal on POJK
Lancar 7.695.707 (75.603) Current
Dalam perhatian khusus 835.152 (40.329) Special mention
Kurang lancar 67.004 (10.051) Substandard
Diragukan 29.598 (14.799) Doubtful
Macet 194.685 (157.052) Loss
Jumlah 8.822.146 (297.834) Total
Rasio jumlah cadangan kerugian kredit yang Ratios of allowance for impairment losses on
diberikan yang telah dibentuk terhadap loans to allowances of assets quality based on
penyisihan penilaian kualitas kredit sesuai POJK (after deducted with allowable collateral
ketentuan POJK (setelah dikurangi nilai value) as of December 31, 2025 and 2024 are
agunan yang dapat diperhitungkan) pada 328.48% and 213.29%, respectively.
tanggal 31 Desember 2025 dan 2024 adalah
masing-masing sebesar 328,48% dan
213,29%.
Rasio kredit bermasalah (NPL) secara bruto The non-performing loans (NPL) ratios on
(sebelum dikurangi cadangan kerugian a gross basis (before deducting the allowance
penurunan nilai) dan secara neto (setelah for impairment losses) and net basis (after
dikurangi cadangan kerugian penurunan nilai) deduction the allowance for impairment losses)
pada tanggal 31 Desember 2025 dan 2024 as of December 31, 2025 and 2024 were as
masing-masing sebagai berikut: follows:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
NPL rasio bruto 3,58% 3,30% NPL gross
NPL rasio neto 0,89% 0,30% NPL net
165
Page 715
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
KREDIT YANG DIBERIKAN (lanjutan) LOANS (continued)
4. Kredit yang direstrukturisasi 4. Restructured loans
Berikut ini adalah jenis dan jumlah kredit yang Below are the type and amount of restructured
telah direstrukturisasi per 31 Desember 2025 loans as of December 31, 2025 and 2024:
dan 2024:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Perpanjangan jangka waktu
dan penurunan suku Extension of loan maturity dates
bunga kredit 237 65.581 and reduction of interest rates
Berikut ini adalah kolektibilitas kredit yang Below are the collectibility of restructured loans
telah direstrukturisasi per 31 Desember 2025 as of December 31, 2025 and 2024:
dan 2024:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Lancar 237 328 Current
Dalam perhatian khusus - - Special mention
Kurang lancar - 84 Substandard
Diragukan - 69 Doubtful
Macet - 65.100 Loss
Jumlah 237 65.581 Total
Jumlah kredit yang telah direstrukturisasi Restructured loans and categorized as non-
dan berada dalam kategori kredit bermasalah performing loans as of December 31, 2025 and
pada tanggal 31 Desember 2025 dan 2024, 2024 are amounting to RpNil and Rp65,253,
masing-masing sebesar RpNihil dan Rp65.253. respectively.
Sehubungan dengan restrukturisasi dan In relation to loans restructuring and relaxation
relaksasi kredit sebagai dampak dari due to COVID-19 impact, FSA has issued
COVID-19, OJK telah mengeluarkan POJK POJK No. 17/POJK.03/2021 dated September
No. 17/POJK.03/2021 tanggal 15 September 15, 2021 regarding second amendment to
2021 tentang perubahan kedua atas POJK POJK No.11/POJK.03/2020 regarding National
No. 11/POJK.03/2020 tentang Stimulus Economic Stimulus as the COVID-19 Outbreak
Perekonomian Nasional Sebagai Kebijakan Impact Countercyclical Policy has been ended
Countercyclical Dampak Penyebaran for March 31, 2023. The loans outstanding that
COVID-19 yang telah berakhir pada 31 Maret have been restructured as a result of
2023. Baki debet kredit yang telah COVID-19 pandemic as of December 31, 2025
direstrukturisasi sebagai akibat pandemi and 2024 are amounting to RpNil and
COVID-19 pada tanggal 31 Desember 2025 Rp64,922, respectively.
dan 2024 masing-masing sebesar RpNihil dan
Rp64.922.
166
Page 716
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
KREDIT YANG DIBERIKAN (lanjutan) LOANS (continued)
5. Kredit bermasalah 5. Non-performing loans
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024 the Bank’s
kredit bermasalah yang diberikan Bank (sesuai non-performing loans (based on prevailing
dengan peraturan OJK/Bank Indonesia) serta FSA/Bank Indonesia regulations) and the
cadangan kerugian penurunan nilainya allowance for impairment losses by economic
berdasarkan sektor ekonomi adalah sebagai sector were as follows:
berikut:
31 Desember 2024/December 31, 2025
Kurang lancar/ Diragukan/
Substandard Doubtful Macet/Loss Jumlah/Total
Rumah tangga 110.506 19.143 2.924 132.573 Household
Perdagangan Wholesale and
besar dan eceran 582 165 28.765 29.512 retail trade
Jasa masyarakat, Community services,
sosial budaya, social culture,
hiburan dan entertainment and
perorangan lainnya - - - - other individuals
Pertambangan 95.000 - - 95.000 Mining
Sub jumlah 206.088 19.308 31.689 257.085 Sub total
Cadangan kerugian Allowance for
penurunan nilai (146.713) (15.055) (31.689) (193.457) impairment losses
Jumlah 59.375 4.253 - 63.628 Total
31 Desember 2024/December 31, 2024
Kurang lancar/ Diragukan/
Substandard Doubtful Macet/Loss Jumlah/Total
Rumah tangga 64.227 25.290 127.799 217.316 Household
Konstruksi - - 44.200 44.200 Construction
Perdagangan Wholesale and
besar dan eceran 2.777 4.308 21.756 28.841 retail trade
Jasa masyarakat, Community services,
sosial budaya, social culture,
hiburan dan entertainment and
perorangan lainnya - - 930 930 other individuals
Sub jumlah 67.004 29.598 194.685 291.287 Sub total
Cadangan kerugian Allowance for
penurunan nilai (45.618) (24.844) (194.685) (265.147) impairment losses
Jumlah 21.386 4.754 - 26.140 Total
Kredit yang telah dihapusbukukan oleh Bank The loans written off by the Bank are recorded
dicatat sebagai kredit ekstra-komtabel di dalam as extra-comptable in the administrative
rekening administratif. account.
167
Page 717
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
KREDIT YANG DIBERIKAN (lanjutan) LOANS (continued)
6. Informasi pokok lainnya sehubungan 6. Other significant information relating to
dengan kredit yang diberikan loans
a. Pada tanggal 31 Desember 2025 dan 2024, a. As of December 31, 2025 and 2024, the
Bank telah memenuhi ketentuan Batas Bank has complied with Legal Lending
Maksimum Pemberian Kredit (BMPK) baik Limit (LLL) requirements for both related
untuk pihak berelasi maupun untuk pihak parties and third parties.
ketiga.
b. Rasio kredit yang diberikan kepada Usaha b. Ratios of loans extended to Micro, Small,
Mikro Kecil dan Menengah (UMKM) Medium Enterprise (UMKM) to total loans
terhadap jumlah kredit yang diberikan pada as of December 31, 2025 and 2024 were
tanggal 31 Desember 2025 dan 2024 0.73% and 1.00%, respectively.
masing-masing sebesar 0,73% dan 1,00%.
KOMITMEN DAN KONTINJENSI COMMITMENTS AND CONTINGENCIES
Berikut ini merupakan informasi atas fasilitas kredit Below is the information of unused loan facilities to
kepada debitur yang belum digunakan berdasarkan debtors based on Bank Indonesia’s collectibility and
kolektibilitas Bank Indonesia dan penyisihan allowance of assets quality per POJK as of
penilaian kualitas aset sesuai ketentuan POJK December 31, 2025 and 2024, respectively.
masing-masing pada tanggal 31 Desember 2025
dan 2024.
31 Desember 2025/December 31, 2025
Penyisihan penilaian
kualitas aset sesuai
Cadangan kerugian ketentuan POJK/
penurunan nilai/ Assets quality
Pokok/ Allowances for allowances
Principal impairment losses based on POJK
Fasilitas kredit kepada
debitur yang belum
digunakan: Unused loan facilities to debtors:
Lancar 1.290.280 (2.006) (12.903) Current
Dalam perhatian khusus - - - Special mention
Kurang lancar - - - Substandard
Diragukan - - - Doubtful
Macet - - - Loss
Jumlah 1.290.280 (2.006) (12.903) Total
31 Desember 2024/December 31, 2024
Penyisihan penilaian
kualitas aset sesuai
Cadangan kerugian ketentuan POJK/
penurunan nilai/ Assets quality
Pokok/ Allowances for allowances
Principal impairment losses based on POJK
Fasilitas kredit kepada
debitur yang belum
digunakan: Unused loan facilities to debtors:
Lancar 2.064 (39) (21) Current
Dalam perhatian khusus - - - Special mention
Kurang lancar - - - Substandard
Diragukan - - - Doubtful
Macet 5.600 - (5.600) Loss
Jumlah 7.664 (39) (5.621) Total
168
Page 718
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
MANAJEMEN RISIKO RISK MANAGEMENT
Profil risiko Risk profile
1. Risiko operasional 1. Operational risk
Risiko operasional merupakan peluang Operational risk is an opportunity for loss
kerugian yang disebabkan adanya kegagalan caused by process failure, system or personnel
proses, kelemahan sistem atau personel, weakness, negligence, crime, a combination of
kelalaian, kejahatan, kombinasi faktor diatas the above factors or due to external factors that
maupun karena faktor eksternal yang tidak are not always under the Bank’s control. In
selalu berada dibawah kendali Bank. Dalam managing operational risk, each business unit is
pengelolaan risiko operasional, masing-masing responsible for risks that occur in daily
unit usaha bertanggung jawab untuk risiko yang operational activities with reference to policies
terjadi pada kegiatan operasional sehari-hari and procedures, routine control and
dengan mengacu pada kebijakan dan prosedur, supervision. In addition, operational risk
pengendalian dan pengawasan rutin. Selain itu, management also includes matters related to
pengelolaan risiko operasional juga meliputi hal- product development, information technology
hal yang terkait dengan pengembangan produk, systems, human resources and "know your
sistem informasi teknologi, sumber daya customer" principle as prevention aspect
manusia dan prinsip “know your customer” against the possibility of undesirable things.
sebagai aspek pencegahan terhadap
kemungkinan adanya hal-hal yang tidak
diinginkan.
Untuk memitigasi risiko operasional, Bank: To mitigate operational risk, the Bank:
- Telah memiliki kebijakan, prosedur dan - Establish policies, procedures and limit
penetapan limit yang bermanfaat dalam setting that are useful in monitoring,
memantau, mengukur dan memitigasi measuring and mitigating operational risk.
risiko operasional.
- Penyusunan dan pelaksanaan Business - Preparation and implementation of
Continuity Planning (BCP) sebagai bagian Business Continuity Planning (BCP) as part
dari Business Continuity Management of Business Continuity Management (BCM)
(BCM) yang telah dilakukan pemantauan which has been monitored and tested
dan pelaksanaan uji coba secara berkala, regularly, at minimum on an annual basis.
minimal setiap tahun sekali.
- Risk Control Self Assessment (RCSA) yang - Continuous update on the Risk Control Self
terus diperbaharui sejalan dengan Assessment (RCSA) in line with the Bank’s
perkembangan bisnis Bank. business growth.
- Adanya pemisahan fungsi Departemen - Separation of Departmental functions that
yang melakukan identifikasi dan identifies and measures operational risk in
pengukuran risiko operasional di Lini 1 dan Line 1 and Line 2.
Lini 2.
- Bank menerapkan fraud awareness - The Bank implements regular fraud
secara berkala kepada seluruh karyawan awareness to the Bank’s employees and
serta adanya pengkinian kebijakan updates the whistleblowing system policy.
whistleblowing system.
2. Risiko hukum 2. Legal risk
Risiko hukum merupakan risiko yang Legal risk is the risk raised by the weakness in
disebabkan oleh kelemahan sistem yuridis atau juridical aspects of the business, which could
oleh adanya tuntutan hukum, ketiadaan be caused by legal claims, non-existence
peraturan perundang-undangan yang of supported regulation or weaknesses in
mendukung, atau kelemahan perikatan seperti agreements, such as unfulfilled terms and
tidak dipenuhinya syarat sahnya kontrak dan conditions in contracts and incomplete collateral
pengikatan agunan yang tidak sempurna. binding.
169
Page 719
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
MANAJEMEN RISIKO (lanjutan) RISK MANAGEMENT (continued)
Profil risiko (lanjutan) Risk profile (continued)
2. Risiko hukum (lanjutan) 2. Legal risk (continued)
Bank mengelola risiko hukum dengan Legal risks are managed by ensuring that all
memastikan seluruh aktivitas dan hubungan activities and business relationships between
kegiatan usaha Bank dengan pihak ketiga the Bank with third parties are based on rules
didasarkan pada aturan dan persyaratan yang and conditions that are able to protect the
dapat melindungi kepentingan Bank dari segi Bank’s interests from a legal perspective.
hukum.
3. Risiko strategi 3. Strategic risk
Risiko strategi merupakan risiko yang Strategic risk is the risk caused by improper
disebabkan oleh adanya pengambilan decision making and/or improper strategic
keputusan dan/atau proses penerapan strategi implementation process or the Bank’s failure in
yang tidak tepat atau kegagalan Bank dalam responding to changes from external conditions.
merespon perubahan-perubahan dari kondisi
eksternal.
Risiko strategi dikelola oleh Bank melalui Strategic risk is managed by the Bank through
proses pertimbangan dan pengambilan collective and comprehensive consideration
keputusan strategis secara kolektif dan and strategic decision making, which involves
komprehensif, yang melibatkan Direksi dan the Board of Directors and established
Komite-Komite yang telah dibentuk. Committees.
4. Risiko kepatuhan 4. Compliance risk
Risiko kepatuhan adalah risiko yang terjadi Compliance risk is the risk that occurs as
akibat Bank tidak mematuhi atau tidak a result of the Bank not complying with or not
melaksanakan peraturan perundang-undangan implementing applicable laws and regulations.
dan ketentuan lainnya yang berlaku.
Bank mengelola risiko kepatuhan dengan The Bank manages its compliance risk by
melakukan penelaahan secara komprehensif performing comprehensive review to ensure
untuk memastikan kesesuaian prosedur that the Bank’s standard operational
standar operasional serta pengembangan procedures and new product development
produk baru Bank dengan peraturan eksternal. conform with external regulations.
5. Risiko reputasi 5. Reputation risk
Risiko reputasi timbul dari adanya publikasi Reputation risk arises from negative
negatif yang terkait dengan kegiatan usaha publications related to the Bank’s business
Bank atau persepsi negatif mengenai Bank. activities or negative perceptions about the
Bank.
Risiko reputasi Bank dikelola dengan The Bank manages its reputation risk by
pemberian pelayanan terbaik kepada nasabah, providing the best service to customers,
pembentukan unit pengaduan nasabah dan establishing a customer complaints unit and
memastikan kesesuaian seluruh aktivitas ensuring compliance to the prevailing
kegiatan usaha Bank dengan peraturan yang regulations in all of the Bank’s business
terkait. activities.
170
Page 720
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
MANAJEMEN MODAL CAPITAL MANAGEMENT
Sebelum 1 Januari 2015, Bank menghitung Before January 1, 2015, the Bank calculates its
kebutuhan modal berdasarkan (Peraturan Bank capital requirements in accordance with Bank
Indonesia) PBI No.14/18/PBI/2012 tanggal Indonesia Regulation (PBI) No.14/18/PBI/2012
28 November 2012 tentang Kewajiban Penyediaan dated November 28, 2012 on Minimum Capital
Modal Minimum Bank Umum berdasarkan Peringkat Reserve for General Bank based on Risk Profile
Profil Risiko, yang merupakan perubahan dari PBI Rating, which amends PBI No.10/15/PBI/2008 dated
No.10/15/PBI/2008 tanggal 24 September 2008. September 24, 2008.
Bank menghitung kebutuhan modal berdasarkan The Bank calculates its capital requirements in
Peraturan Otoritas Jasa Keuangan (POJK) accordance with Financial Services Authority
No. 34/POJK.03/2016 tanggal 26 September 2016 Regulation (POJK) No. 34/POJK.03/2016 dated
tentang “Perubahan atas Peraturan Otoritas Jasa September 26, 2016 about "Changes to POJK
Keuangan No. 11/POJK.03/2016 tentang kewajiban No. 11/POJK.03/2016 related to Minimum Capital
Penyediaan Modal Minimum Bank Umum”, dimana Reserve for General Banks", where the regulatory
modal yang diwajibkan regulator dianalisa dalam capital is analyzed into two tiers as follows:
dua tier sebagai berikut:
- Modal inti (tier 1), yang terdiri dari modal inti - Tier 1 capital, which consists of core and
utama dan modal inti tambahan. Modal inti additional core capital. Core capital includes
utama antara lain meliputi modal ditempatkan issued and fully paid-up capital, additional paid-
dan disetor penuh, tambahan modal disetor, in capital, general reserve, specific reserve,
cadangan umum, laba tahun lalu dan tahun retained earnings and profit for the year (100%),
berjalan (100%), penghasilan komprehensif other comprehensive income deriving from
lainnya berupa potensi keuntungan/kerugian potential gain/loss from the changes in fair
yang berasal dari perubahan nilai wajar aset value of financial assets classified as fair value
keuangan dalam kelompok nilai wajar melalui through other comprehensive income, shortfall
penghasilan komprehensif lain, selisih kurang between allowable amount of allowance for
dari penyisihan penghapusan aset produktif uncollectible account on productive assets
sesuai ketentuan Bank Indonesia dan according to Bank Indonesia guideline and
cadangan kerugian penurunan nilai aset allowance for impairment losses on productive
produktif yang diperbolehkan. Aset pajak assets. Deferred tax assets, intangible assets
tangguhan, aset tak berwujud (termasuk (including goodwill) and share investments
goodwill) dan penyertaan (100%) merupakan (100%) are deducted from core capital.
faktor pengurang modal inti utama. Modal inti Additional core capital includes non-cumulative
tambahan antara lain terdiri dari saham preference shares, subordinated securities and
preferen, surat berharga subordinasi dan subordinated debts net of buyback portion.
pinjaman subordinasi dimana ketiganya bersifat
non-kumulatif setelah dikurangi pembelian
kembali.
- Modal pelengkap (tier 2) antara lain meliputi - Supplementary capital (tier 2), which includes
surat berharga subordinasi dan pinjaman subordinated securities and subordinated debts
subordinasi serta penyisihan penghapusan and allowance for uncollectible account on
aset produktif sesuai ketentuan Bank productive assets according to Bank Indonesia
Indonesia. guideline.
Bank wajib menyediakan modal inti (tier 1) paling Banks are required to provide core capital (tier 1) at
rendah sebesar 6% dari ATMR dan modal inti utama a minimum of 6% from RWA and Common Equity tier
(Common Equity tier 1) paling rendah sebesar 4,5% 1 at a minimum of 4.5% from RWA.
dari ATMR.
- Modal tier 1, meliputi modal ditempatkan dan - Tier 1 capital, which includes issued and fully
disetor penuh, cadangan umum, saldo laba dan paid share capital, general reserve, retained
laba tahun berjalan. earnings and profit for the year.
- Modal tier 2, meliputi penyisihan kerugian - Tier 2 capital, which includes the eligible
penurunan nilai yang diperbolehkan. amount of allowance for impairment losses.
171
Page 721
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
MANAJEMEN MODAL (lanjutan) CAPITAL MANAGEMENT (continued)
Bank tidak mempunyai modal tambahan lain yang The Bank does not have any other supplementary
memenuhi kriteria modal tier 3 sesuai dengan capital which meets the criteria of tier 3 capital under
peraturan Bank Indonesia yang berlaku. prevailing Bank Indonesia’s regulation.
Berbagai batasan telah diterapkan untuk bagian- Various limits are applied to elements of the
bagian modal yang diwajibkan oleh regulator. regulatory capital. The effect of deferred taxation has
Pengaruh dari pajak tangguhan telah dikeluarkan been excluded in determining the amount of retained
dalam menentukan jumlah saldo laba untuk modal earnings for tier 1 capital; only 50 percent of the profit
tier 1; hanya 50 persen laba tahun berjalan sebelum for the year before deferred taxation is being
pajak tangguhan yang dapat diperhitungkan dalam included in tier 1 capital; and qualifying tier 2 capital
modal tier 1; dan modal tier 2 tidak boleh melebihi cannot exceed tier 1 capital. There is also
modal tier 1 Juga terdapat batasan jumlah a restriction on the amount of collective impairment
penyisihan kolektif penurunan nilai yang boleh allowances that may be included as part of tier 2
dimasukkan sebagai bagian dari modal tier 2. capital.
Aset Tertimbang Menurut Risiko ("ATMR") Bank The Bank's Risk Weighted Assets ("RWA") are
ditentukan berdasarkan persyaratan yang telah determined according to specified requirements
ditentukan yang mencerminkan berbagai tingkatan which reflect the varying levels of risk attached to
risiko yang terkait dengan aset dan eksposur, yang assets and exposures not recognised in the
tidak tercermin dalam laporan posisi keuangan. statement of financial position. Based on Central
Berdasarkan peraturan Bank Indonesia, Bank Bank regulations, the Bank needs to take into
diharuskan untuk mempertimbangkan risiko kredit, consideration its credit risk, market risk and
risiko pasar dan risiko operasional dalam mengukur operational risk in measuring the RWA.
ATMR Bank.
Kebijakan Bank adalah menjaga modal yang kuat The Bank's policy is to maintain a strong capital base
untuk menjaga kepercayaan pemodal, kreditur dan to maintain investor, creditor and market confidence
pasar dan untuk mempertahankan perkembangan and to sustain future development of business. The
bisnis di masa depan. Pengaruh tingkat modal impact of the level of capital to shareholders' return
terhadap tingkat pengembalian ke pemegang is also considered and the Bank also recognises the
saham juga diperhitungkan dan Bank juga need to maintain a balance between the higher
memahami perlunya menjaga keseimbangan antara return that might be possible with greater gearing
tingkat pengembalian yang tinggi, yang and the advantages and security level afforded by
dimungkinkan dengan gearing yang lebih besar a strong capital position.
serta keuntungan-keuntungan dan tingkat
keamanan yang didapat dari posisi modal yang kuat.
Manajemen menggunakan rasio permodalan yang Management uses regulatory capital ratios in order
diwajibkan regulator untuk memantau permodalan to monitor its capital base, and these capital ratios
Bank dan rasio-rasio modal ini tetap menjadi standar remain the industry standards for measuring capital
industri untuk mengukur kecukupan modal. adequacy. FSA’s approach to such measurement is
Pendekatan OJK untuk pengukuran ini terutama primarily based on monitoring the relationship of the
didasarkan pada pemantauan hubungan antara Bank’s risk profile with the available capital. The
profil risiko Bank dengan ketersediaan modal. Bank Bank is required to provide minimum capital based
wajib menyediakan modal minimum sesuai profil on the risk profile.
risiko.
Penyediaan modal minimum sebagaimana Minimum capital requirements are as follows:
dimaksud ditetapkan sebagai berikut:
a. Untuk profil risiko peringkat 1 (satu), modal a. For banks with risk profile rating 1 (one), the
minimum terendah yang wajib dimiliki adalah minimum capital requirement is 8% of Risk
8% dari Aset Tertimbang Menurut Risiko; Weighted Asset;
b. Untuk profil risiko peringkat 2 (dua), modal b. For banks with risk profile rating 2 (two), the
minimum terendah yang wajib dimiliki adalah minimum capital requirement is 9% to less than
9% sampai dengan kurang dari 10% dari Aset 10% of Risk Weighted Asset;
Tertimbang Menurut Risiko;
172
Page 722
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
MANAJEMEN MODAL (lanjutan) CAPITAL MANAGEMENT (continued)
Penyediaan modal minimum sebagaimana Minimum capital requirements are as follows:
dimaksud ditetapkan sebagai berikut: (lanjutan) (continued)
c. Untuk profil risiko peringkat 3 (tiga), modal c. For banks with risk profile rating 3 (three), the
minimum terendah yang wajib dimiliki adalah minimum capital requirement is 10% to less
10% sampai dengan kurang dari 11% dari Aset than 11% of Risk Weighted Asset;
Tertimbang Menurut Risiko;
d. Untuk profil risiko peringkat 4 (empat) atau d. For banks with risk profile rating 4 (four) or
5 (lima), modal minimum terendah yang wajib 5 (five), the minimum capital requirement is
dimiliki adalah 11% sampai dengan kurang dari 11% to less than 14% of Risk Weighted Asset.
14% dari Aset Tertimbang Menurut Risiko.
Posisi modal yang diwajibkan sesuai peraturan The Bank's regulatory capital in accordance with
Bank Indonesia yang berlaku pada tanggal Bank Indonesia regulation as of December 31, 2025
31 Desember 2025 dan 2024 adalah sebagai and 2024 was as follows:
berikut:
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Modal inti (Tier 1) 4.027.649 3.325.430 Core capital (Tier 1)
Modal pelengkap (Tier 2) 60.756 75.603 Supplementary capital (Tier 2)
Jumlah modal 4.088.405 3.401.033 Total capital
Aset tertimbang menurut risiko Risk weighted asset
Risiko kredit 7.396.131 8.799.110 Credit risk
Risiko operasional 935.868 835.188 Operational risk
Risiko pasar - - Market risk
Rasio penyediaan modal Capital adequacy ratio
Dengan risiko kredit dan operasional 49,07% 35,30% With credit and operational risk
Dengan risiko kredit, pasar
dan operasional 49,07% 35,30% With credit, market and operational risk
Posisi rasio Kewajiban Penyediaan Modal Minimum The Capital Adequacy Ratio (CAR) of the Bank as of
(KPMM) Bank tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024. respectively is
masing-masing sebesar 49,07% dan 35,30%. 49.07% and 35.30%.
Bank telah mematuhi semua persyaratan modal The Bank has complied with all regulatory imposed
yang ditetapkan oleh pihak regulator sepanjang capital requirements throughout the reporting period,
periode pelaporan, khususnya berkenaan dengan particularly regarding Capital Adequacy Ratio (CAR)
perhitungan Kewajiban Penyediaan Modal Minimum and calculation of Risk Weighted Assets (RWA).
(KPMM) dan Aktiva Tertimbang Menurut Risiko
(ATMR).
173
Page 723
The original financial statements included herein are in the
Indonesian language.
PT BANK NEO COMMERCE Tbk PT BANK NEO COMMERCE Tbk
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE
Tanggal 31 Desember 2025 FINANCIAL STATEMENTS
dan untuk Tahun yang Berakhir As of December 31, 2025
pada Tanggal Tersebut and for The Year Then Ended
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
44. INFORMASI TAMBAHAN (lanjutan) 44. ADDITIONAL INFORMATION (continued)
RASIO KEUANGAN PENTING LAINNYA OTHER SIGNIFICANT FINANCIAL RATIOS
31 Desember 2025/ 31 Desember 2024/
December 31, 2025 December 31, 2024
Aset produktif bermasalah dan non Adversely classified earning assets and
produktif bermasalah terhadap non-earning assets to the total earning
jumlah aset produktif dan non produktif 2,02% 2,99% asset and non-earning assets
Aset produktif bermasalah terhadap Adversely classified earning assets to
jumlah aset produktif 1,48% 1,89% total earning assets
Cadangan kerugian penurunan nilai
aset keuangan terhadap Allowance for impairment losses
aset produktif 2,98% 4,58% financial asset to earning assets
NPL - bruto 3,58% 3,30% NPL - gross
NPL - neto 0,89% 0,30% NPL - net
45. PERISTIWA SETELAH TANGGAL NERACA 45. SUBSEQUENT EVENTS
Pada tanggal 1 Maret 2026 telah dilakukan On March 1, 2026, there was a change in Corporate
pergantian Sekretaris Perusahaan. Sesuai dengan Secretary position. In accordance with the
POJK No. 35/POJK.04/2014 dan berdasarkan Surat Regulation of Financial Services Authority No.
Keputusan Direksi No. SKEP/018/SET/BNC/II/2026, 35/POJK.04/2014 and based on Board of Directors
Bank telah menunjuk Sdr. Heru Sulistiadhi sebagai Decree No. SKEP/018/SET/BNC/II/2026, the Bank
Sekretaris Perusahaan. has appointed Mr. Heru Sulistiadhi as Corporate
Secretary.
174
Page 724
Page 725
Page 726
2025 LAPORAN TAHUNAN DAN LAPORAN KEBERLANJUTAN ANNUAL REPORT AND SUSTAINABILITY REPORT Treasury Tower Lantai 60, Kawasan District 8 LOT. 28 Jl. Jend Sudirman Kav. 52-53, Senayan, Kebayoran Baru, Jakarta Selatan 12190 Telepon : (62 21) 2709 4950, 2709 4951 Email : corsec@bankneo.co.id Website : www.bankneocommerce.co.id
Names mentioned 143 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Neo Commerce Tbk.
p.2 ×2
unresolved
org
Pelaporan Tbk
p.4
unresolved
—
Function
p.5
unresolved
—
Legal Cases Faced by
p.5
unresolved
person
Penyediaan Dana
· Komisaris
p.5
unresolved
—
Supporting Organs for
p.5 ×2
unresolved
—
Committee
p.5
unresolved
—
BNC Hadir Bagi Masyarakat
p.5
unresolved
—
Risk Oversight Committee
p.5
unresolved
—
Kebijakan Perkreditan
p.5
unresolved
—
Penerapan Pedoman Tata
p.5
unresolved
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Credit Committee (CC)
p.5
unresolved
—
Guidelines
p.5
unresolved
—
Steering Committee
p.5
unresolved
org
Indonesia Stock Exchange
p.14 ×14
unresolved
person
Aditya Windarwo
p.17 ×6
unresolved
person
Sufen Triantio
p.17 ×4
unresolved
org
Bank Neo Commerce Town
p.18 ×2
unresolved
org
Yayasan WWF Indonesia
p.22 ×2
unresolved
org
Bank Indonesia
p.23 ×12
unresolved
org
Bank Neo Fraud. Commerce
p.24
unresolved
org
Zurich Asuransi Indonesia Tbk
p.24 ×4
unresolved
org
Bank Neo
p.24 ×3
unresolved
—
paling sedikit 50% dari total
· that Independent Commissioners constitute at
p.40
unresolved
org
Bank Neo Commerce. Our
p.41
unresolved
org
Bank Indonesia’s
p.44
unresolved
org
Bank Service Prima Bank Digital
p.46
unresolved
org
Financial Services Authority
p.49 ×22
unresolved
—
di mana seluruh
· the requirements of the Financial Services
p.56
unresolved
—
(lima) tahun di bidang operasional perbankan
· 5 (five) years of experience in banking operations
p.56
unresolved
org
sebagai Pejabat Eksekutif bank.
· Executive Officer of a bank.
p.56
unresolved
org
Bank Tanggal Pendirian
p.60
unresolved
org
Menteri Kehakiman Republik Indonesia No. C
p.60
unresolved
org
Minister of Justice
p.60 ×2
unresolved
org
PT Akulaku Silvrr Indonesia
p.60 ×15
unresolved
org
Co. Ltd.
p.60
unresolved
org
Bank Neo Commerce Instagram
p.61
unresolved
org
Bank Neo Commerce TikTok
p.61
unresolved
org
Ministry of Defense
p.62 ×2
unresolved
org
PT Bank Yudha Bhakti.
p.62 ×12
unresolved
org
PT Bank Yudha Bhakti. Pendirian
p.62
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person
Amrul Amrul Partomuan Pohan
· Notaris
p.62 ×4
unresolved
org
Menteri Kehakiman Republik
p.62
unresolved
person
Pudji Rejeki Irawati
· Notaris
p.62
unresolved
person
Irawati
· Notaris
p.62
unresolved
org
Minister of Law and Human Rights
p.62
unresolved
org
Menteri Hukum dan Hak Asasi
p.62
unresolved
org
PT Bank Yudha
p.63
unresolved
org
Bhakti Tbk
p.63
unresolved
person
Dr. Agung Iriantoro
· Notaris
p.63 ×13
unresolved
org
Minister of Law Menteri Hukum dan Hak Asasi Manusia Republik
p.63
unresolved
org
Menteri Hukum dan Hak
p.63
unresolved
org
Minister of Law and Human Asasi Manusia Republik Indonesia
p.63
unresolved
org
Menteri Keuangan
p.68
unresolved
person
Forum Komunikasi
· Direktur
p.74 ×2
unresolved
org
PT Bank Neo Commerce Tbk’s
p.78
unresolved
org
Bank Muscat
p.81
unresolved
org
Bank Universal
p.81 ×2
unresolved
org
Bank Muscat Bank
p.81
unresolved
org
PT Gozco Land Development
p.82 ×2
unresolved
org
PT Cahaya Vidi Abadi
p.82 ×2
unresolved
org
PT Golden Blossom Sumatera
p.82 ×2
unresolved
org
PT Palmdale Agroasia Lestari Makmur
p.82 ×2
unresolved
org
PT Telaga Sari Persada
p.82 ×2
unresolved
org
PT Pemdas Agro Citra Buana
p.82 ×2
unresolved
org
PT Suryabumi Agrolanggeng
p.82 ×2
unresolved
org
Bank USA
p.82 ×2
unresolved
org
Silver Oak Partners Inc
p.82 ×2
unresolved
org
Tong Chuang Indonesia Tbk
p.82 ×4
unresolved
org
Kementerian Pendidikan Kebudayaan
p.83
unresolved
org
Kementerian Agraria dan Tata Ruang
p.83
unresolved
org
Ministry of Education
p.83
unresolved
org
Ministry of Agrarian Affairs and Spatial Planning
p.83
unresolved
org
PT Pemeringkat Kredit Indonesia
p.86 ×2
unresolved
org
PT Bank Rabobank International Indonesia
p.86 ×2
unresolved
org
Special Credits Group ABN AMRO Bank N.V.
p.86 ×2
unresolved
org
Asia Pacific Credit Analyst ABN AMRO Bank N.V.
p.86 ×2
unresolved
org
Account Relationship Manager ABN AMRO Bank N.V.
p.86 ×2
unresolved
org
PT Bank Barclays Indonesia
p.87 ×2
unresolved
org
Bank Bali Tbk
p.88 ×8
unresolved
—
Demografi Karyawan
· Employee Demographics
p.91
unresolved
—
kelamin, jenjang
· position level, age group, educational level, and
p.91
unresolved
—
tingkat pendidikan, serta status ketenagakerjaan
· employment status is presented in detail in the
p.91
unresolved
—
diuraikan secara lebih rinci dalam Bab Tinjauan
· Business Support Overview Chapter of the Annual
p.91
unresolved
org
PT Akulaku Silvrr Indonesia Indonesia
p.93
unresolved
org
Kantor Akuntan Publik KAP Purwanto Susanti
p.98
unresolved
org
Young Global Limited
p.98 ×2
unresolved
org
STTD.
p.98
unresolved
org
Registered Letter Number Nama Akuntan Publik Yovita
p.98
unresolved
person
Dr. Agung
· Notaris
p.99
unresolved
person
Iriantoro SH.
p.99
unresolved
—
Buana Registrar
p.99
unresolved
org
Bank Service Infobank
p.101 ×3
unresolved
org
Bank Service Infobank Best Performance
p.101
unresolved
org
Bank Websites
p.101
unresolved
org
Bank Swasta Tbk
p.101 ×2
unresolved
org
Bank Digital Awards
p.101
unresolved
org
PT TSI Sertifikasi Internasional
p.101
unresolved
org
PT Pintar Inovasi Digital
p.184
unresolved
org
PT Pintar Platform Digital
p.184
unresolved
org
PT Solusi Digital Abadi
p.184 ×2
unresolved
org
PT Akulaku Finance Indonesia
p.185
unresolved
—
terhadap jumlah simpanan nasabah
p.185
unresolved
—
terhadap jumlah liabilitas lain-lain
p.185
unresolved
—
2025 Annual and Sustainability
p.185
unresolved
—
Menyetujui Pembatalan Pengangkatan Sdr. Daniel Armanto
· Direktur
p.345 ×4
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik Indonesia
p.345
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