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Page 1
2025
Annual Report
PT Bank Mega Tbk
STRENGTHENING CAPABILITIES,
ACCELERATING GROWTH
Page 2
Disclaimer
Welcome to the 2025 Annual Report of PT. Bank Mega, Tbk. with the theme of “Strengthening Capabilities,
Accelerating Growth”. This Annual Report is issued in accordance with OJK Regulation Number 29/
POJK.04/2016 concerning Annual Report of Issuers or Public Companies and Circular Letter of The
Financial Services Authority Number 16/SEOJK.04/2021 concerning the Form and Content of Annual
Report of Issuers or Public Companies.
This Annual Report may contain several statements that consist of future projections and views describing
the Company’s perspective on future financial events and performance, as well as financial conditions,
operating and business results, economic conditions, sector conditions and related plans and objectives.
These perspectives are based on various current estimations and assumptions that may change in line
with uncertainties, contingencies, and various business risks and economic conditions that may change
at any time. These variables could cause actual results, performance and events to differ materially from
those predicted or projected; and are beyond the control of the Company and the Company’s Board of
Directors. Such statements are not directly or exclusively related to historical facts and do not reflect the
Company’s intentions, plans, expectations, assumptions and beliefs regarding future events. There is no
guarantee that future events will occur, projections will be achieved, or that the Company’s assumptions
are correct. These statements are not and should not be considered as a representation of the Company’s
future performance.
This annual report contains the words “Bank” and “Bank Mega” defined as PT Bank Mega Tbk, which
carries out business activities in the banking sector. Sometimes, the words “Company” and “Company.”
It was also used for convenience to refer to PT. Bank Mega, Tbk. in general. Terms for the currency
unit “Rupiah”, “Rp” or “IDR” refers to the official currency of the Republic of Indonesia, whereas “US
Dollar”, ‘US$” or “USD” refers to the official currency of the United States of America. The entire financial
information is presented in Rupiah.
IV PT BANK MEGA Tbk 2025 Annual Report
Page 3
Strengthening
Capabilities,
Accelerating
Growth
Bank Mega strengthens its internal
capabilities through improving the quality
of business processes, accelerating the
adoption of digital technology, and
strengthening the organizational structure
to become more adaptive and responsive
to evolving market needs.
This capability enhancement supports
healthy and measured growth, expands
value for customers, and improves financial
performance and business resilience amid
the dynamics of the industry.
PT BANK MEGA Tbk 2025 Annual Report 1
Page 4
DIGITAL
ACCELERATION
TO STRENGTHEN THE ECOSYSTEM
Bank Mega is strengthening its ecosystem through
the acceleration of digital banking, integration with
the retail sector, end-to-end process digitalization,
and prudent risk management to support
sustainable growth.
The development of Integration of
digital banking as the digital services with
primary foundation the CT Corp retail
for growth. ecosystem.
End-to-end process Prudent risk
digitalization management to
to enable faster ensure sustainable
transactions and growth.
provide a secure and
convenient customer
experience.
2 PT BANK MEGA Tbk 2025 Annual Report
Page 5
PT BANK MEGA Tbk 2025 Annual Report 3
Page 6
REVITALIZATION OF
BRANCH OFFICES
AS GROWTH ENGINES
Bank Mega is optimizing the role of its branch
offices as growth engines through strengthening
retail functions, expanding market reach, and
integrating branch and digital services.
Acceleration and Branch offices
revitalization of the are functioning
role of branch offices more actively in
in the development expanding market
and enhancement of penetration.
retail customers.
The synergy between Optimization of
branch offices and the branch network
digital channels supports growth in
creates a hybrid third-party funds
service model. (DPK) and the
acquisition of new
customer bases.
4 PT BANK MEGA Tbk 2025 Annual Report
Page 7
PT BANK MEGA Tbk 2025 Annual Report 5
Page 8
SOLID AND SUSTAINABLE
FINANCIAL PERFORMANCE
As outlined in the theme of Bank Mega’s 2025 Annual Report,
“Strengthening Capabilities, Accelerating Growth,” throughout
2025 all members of Bank Mega focused on achieving strategic
goals through the strengthening of the bank’s operations, the
continued digital transformation to ensure customer transaction
convenience and security, and guided by prudent governance. At
the end of 2025, Bank Mega recorded various positive performance
achievements as detailed below:
PBT Total Assets DPK Loan
27.75% 4.38% 13.59% 4.00%
Bank Mega recorded a Profit As of December 31, 2025, Bank Mega recorded Loan disbursement in
Before Tax of IDR 4.16 trillion at the Bank recorded assets of third-party funds of IDR 2025 increased by4.00%
the end of 2025, increase from IDR 140.83 trillion, up from 104.13 trillion, a significant compared to loan
IDR 3.26 trillion in the previous IDR 134.92 trillion in the increase from IDR 91.67 disbursement in 2024,
year. previous year. trillion at the end of 2024. which was IDR 64.65 trillion.
Non-Performing Loan
(NPL) Ratio (Gross) BOPO CAR
1.65% 69.12% 30.49%
The NPL ratio in 2025 better The ratio of Operating The Minimum Capital
than the previous year, which Expenses to Operating Income Adequacy Ratio (CAR) of
was 1.69%. improved to 69.12% as of Bank Mega increased to
December 31, 2025, from 30.49% as of December
73.61% in the previous year. 31, 2025, from 25.77%
in the previous year.
6 PT BANK MEGA Tbk 2025 Annual Report
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Mobile Banking
Performance
56.51%
Transaction value
The total transaction value through the
M-Smile application in 2025 rose sharply
to IDR78.1 trillion, compared to IDR49.9
trillion in 2024.
Users
19.7%
In 2025, the number of M-Smile users
increased from 971,531 to 1,163,197,
a 19.7% increase.
Mobile Banking Performance
44.58%
Number of transactions
27.64%
download
The total number of transactions conducted Mobile Banking (M-Smile)
by M-Smile users throughout 2025 reached In 2025, the number of M-Smile users
16.9 million, a significant increase from 11.71 increased from 1,107,262 to 1,413,349.
million transactions in 2024.
PT BANK MEGA Tbk 2025 Annual Report 7
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Theme
Continuity
Strengthening
Capabilities,
Accelerating
Growth
Bank Mega strengthens its internal
capabilities through improving
the quality of business processes,
accelerating the adoption of digital
technology, and strengthening the
organizational structure to become
more adaptive and responsive
2025
to evolving market needs.
This capability enhancement
supports healthy and measured
growth, expands value for
customers, and improves financial
performance and business resilience
amid the dynamics of the industry.
8 PT BANK MEGA Tbk 2025 Annual Report
Page 11
2024
Advancing Technology Innovation for Sustainable Future
In 2024, Bank Mega took strategic steps in leveraging digital technology
advancements to ensure long-term growth and resilience. By integrating
modern banking technology, Bank Mega is able to enhance the customer
experience, strengthen risk management through improved security, and
expand accessibility to financial services.
Through continuous development in technology, Bank Mega reaffirms
its position as a forward-thinking institution focused on long-term
sustainability, customer-centered solutions, and leadership in the banking
industry.
2023
Refocus in Business Strategy for Sustainable Growth
The year 2023, full of challenges and dynamic economic conditions,
encourages Bank Mega to closely monitor its performance. The Bank has
also decided to prepare for a refocusing of its business strategy. By aligning
its business strategy focus with all its strengths and resources, the bank
will be able to grow more sustainably in the future. The bank is committed
to continuously developing digital services to become a one-stop financial
service provider by utilizing the CT Corp ecosystem.
2022
Optimizing Digital Ecosystem for Excellence Performance
Through the digital ecosystem of CT Corp, Bank Mega offers various
benefits and seamless experience to its customers when they do transaction
with any product or service of CT Corp units, be it financial services, retail
products, entertainment and many others. Bank Mega is committed to
further develop its digital capabilities to offer fine services to its customer
and achieve optimum business results for all stakeholders of Bank Mega.
PT BANK MEGA Tbk 2025 Annual Report 9
Page 12
Table of Contents
Strengthening Capabilities, 1
Accelerating Growth Company Management
Theme Continuity 8 Profile Discussion and
Analysis
Corporate Identity 58
2025 Company at a Glance 59 Economic Review 130
Performance Chronology of Changes to 60 Operational Review by
Business and Geographical
134
the Company Name
Segment
Milestone 61
Financial Highlights 14 Marketing Aspect 152
The Company Logo 62
Operational Highlights 18 Financial Review 154
Business Activities 63
Shares Information 19 Key Financial Ratios 163
Products and Services 64
Corporate Actions 20 Base Lending Rate 165
Operational Areas 70
Temporary Shares Trading 20 Capital Structure and 166
Suspension/Delisting Vision, Mission, and 72 Management Policy on
Corporate Culture Capital Structure
Other Securities Highlights 21
Organizational Structure 74 Material Commitments for 167
Corporate Ratings 21
Board of Commissioners’ 76 Capital Expenditures
Awards and Certification 22 Profile Realization of Capital 168
Important Events In 2025 24 Board of Directors’ Profile 81 Expenditure
Management Changes After 91 Material Information and 168
2025 Financial Year Material Information
Subsequent Events
Profile of Non-Commissioner 92
Committee Members Dividend Policy and Its 169
Management Executive Officers Profile 100
Distribution
Report Composition of Shareholders 104
Information about The Share 171
Ownership of Employees
Corporate Group Structure 106 and/or Management Program
Board of Commissioners 30 Chronology of Share 107 (ESOP MSOP)
Report Issuance of Share and/or Provision of Funds to Related 172
Listing Parties and Bank
Board of Commissioners 38
Business Group Structure 108 Management
Board of Directors Report 40
Subsidiaries and Associate 110 Information about The 173
Board of Directors 52 Realization of The Use of
Entities
Statements of Accountability 54 Funds from The Public
Chronology of Share 110 Offering
of 2025 Annual Report
Issuance of
Share and/or Listing Material Information 173
Regarding Investment,
Association Membership 112 Expansion, Divestment
Supporting Capital Market 113 Business Merger, Acquisition,
Institutions and Professions and/or Debt/Capital
Restructuring
Information on the 114
Company Website Material Information on 174
Transactions that Contain
Office Network Address 115 Conflict of Interest and/or
Transactions with Affiliated
Parties/Related Parties
10 PT BANK MEGA Tbk 2025 Annual Report
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Changes in Laws and 186 Implementation of Other 390
Regulations That Have a Corporate Governance
Significant Effect on the
Insider Trading Prevention 394
Company
Policy
Changes in Accounting 188
Anti-Corruption and/or Fraud 395
Policies and Their Impact on
Policy
the Company
Corporate Support for 396
Target, Realization, and 189
Anti-Corruption
Projection
Implementation of the 398
Business Prospect 190
Personal Data Protection
Information on Business 191 Law and Consumer & Public
Continuity Protection Efforts in the
Financial Services Sector
Business Supporting 192
Overview Violation Reporting System 403
(Whistleblowing System)
Capital and Risk Management 204
Code of Ethics 406
Legal Cases 407
Administrative Sanction 409
Corporate Adequacy of Transparency 410
Financial and Non-Financial
Governance
Self-Assessment of 410
the Implementation
of Commercial Bank
Introduction 282
Governance
Governance Structure 284
Implementation of Guidelines 411
Annual General Meeting of 286 for Public Company
Shareholders Governance
Board of Commissioners 294 Implementation of Integrated 413
Board of Directors 301 Governance
Transparency of Information 315 Access to Information and 414
Related to the Board of Data
Commissioners and Board of
Directors
Committees Under The 320
Board of Commissioners
Implementation of 330 Sustainability
Remuneration Governance
Report
Committee Under The Board 332
of Directors
Corporate Secretary 375
Internal Audit 379
Financial
Compliance Function 382 Statements
Internal Control System 387
PT BANK MEGA Tbk 2025 Annual Report 11
Page 14
Page 15
2025
Performance
14 Financial Highlights
18 Operational Highlights
19 Shares Information
20 Corporate Actions
20 Temporary Shares Trading
Suspension/Delisting
21 Other Securities Highlights
21 Corporate Ratings
22 Awards and Certification
24 Important Events In 2025
Page 16
2025 Performance
Financial
Highlights
Statement of Financial Position
(Expressed in billions of Rupiah)
2025 2024 2023 2022 2021
Financial Assets 132,172 126,474 123,464 133,021 124,792
Non Financial Assets 8,656 8,441 8,586 8,729 8,087
Total Assets 140,828 134,915 132,050 141,750 132,879
Loans 67,231 64,645 66,293 70,289 60,677
Third Party Funds 104,131 91,669 89,436 102,950 98,907
Financial Liabilities 114,949 113,009 109,370 120,334 112,542
Non Financial Liabilities 803 724 924 782 1,193
Total Liabilities 115,752 113,733 110,294 121,116 113,735
Total Equities 25,076 21,182 21,756 20,634 19,144
Total Liabilities and Equities 140,828 134,915 132,050 141,750 132,879
Total Assets Total Liabilities
(Rp billion) (Rp billion)
141,750 140,828
134,915 121,116
132,879 132,050 115,752
113,735 113,733
110,294
133,021 132,172 120,334
124,792 123,464 126,474 112,542 113.009 114,949
109,370
8,087 8,729 8,586 8,441 8,656 1,193 782 924 724 803
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
Non Financial Assets Financial Assets Total Assets Non Financial Liabilities Financial Liabilities Total Liabilities
Total Equities
(Rp billions)
25,076
21,756
20,634 21,182
19,144
2021 2022 2023 2024 2025
14 PT BANK MEGA Tbk 2025 Annual Report
Page 17
Statements of Profit or Loss and Other Comprehensive Income
(Expressed in billions of Rupiah)
2025 2024 2023 2022 2021
Interest income 10,197 10,289 10,217 9,069 8,110
Interest expense (5,268) (5,189) (4,685) (3,200) (3,269)
Net Interest Income 4,929 5,100 5,532 5,869 4,841
Other Operating Income 2,788 1,815 2,288 2,498 3,140
Other Operating Expenses (3,677) (3,684) (3,487) (3,365) (3,038)
Net Operating Income 4,040 3,231 4,333 5,002 4,943
Non-operating income (expenses) - net 121 26 10 26 10
Income Before Income Tax 4,161 3,257 4,343 5,028 4,953
Income Tax Expenses (796) (626) (832) (975) (945)
Net Income For The Year 3,365 2,631 3,511 4,053 4,008
Other comprehensive income for the year, 1,582 (747) 448 236 (972)
net of income tax
Total Comprehensive Income for The Year, 4,947 1,884 3,959 4,289 3,036
Net of Income Tax
Basic Earnings Per Share (Full Amount) 287 224 299 345 341
Profit for the year attributable to owners of 3,365 2,631 3,511 4,053 4,008
the parent
Total comprehensive income attributable to 4,947 1,884 3,959 4,289 3,036
owners of the parent
Net Interest Income Other Operating Income
(Rp billion) (Rp billion)
5,869 3,140
5,532 2,788
5,100 4,929
4,841 2,498
2,288
1,815
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
Income Before Income Tax Net Income for The Year
(Rp billion) (Rp billion)
5,028 4,008 4,053
4,953
4,343 3,511 3,365
4,161
3,257 2,631
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
PT BANK MEGA Tbk 2025 Annual Report 15
Page 18
2025 Performance
Statements of Cash Flows
(Expressed in billions of Rupiah)
2025 2024 2023 2022 2021
Net cash flows (used in) provided from operating 1,002 15,463 (10,339) 16,607 10,933
activities
Net cash flows (used in) provided from investing 7,912 (15,577) 4,289 (13,443) 1,064
activities
Net cash flows used in financing activities (1,513) (1,380) (1,787) (1,239) (2,096)
Net Increase (decrease) in Cash and Cash 7,401 (1,494) (7,837) 1,925 9,901
Equivalents
Cash and Cash Equivalents at Beginning of The 10,186 11,680 19,517 17,592 7,691
Year
Cash and Cash Equivalents at End of The Year 17,587 10,186 11,680 19,517 17,592
Financial Ratios
(Expressed in Percentage)
2025 2024 2023 2022 2021
Capital
Capital Adequacy Ratio (CAR) 30.49% 25.77% 26.17% 25.41% 27.30%
Tier 1 ratio 29.72% 25.09% 25.40% 24.64% 26.51%
Tier 2 ratio 0.77% 0.68% 0.76% 0.77% 0.79%
CET 1 ratio 29.72% 25.09% 25.40% 24.64% 26.51%
Earning Assets
Non-Performing Earning Assets and Non- 1.55% 2.07% 1.58% 1.13% 1.04%
Productive Assets to Total Earnings and Non
Productive Assets
Non-Performing Earning Assets to Total 0.98% 1.01% 0.99% 0.78% 0.66%
productive Assets
Allowance for Impairment Losses for Financial 0.68% 0.60% 0.56% 0.49% 0.46%
Assets to Productive Assets
Non-Performing Loans (NPL) to Total Loans - 1.65% 1.69% 1.57% 1.23% 1.12%
Gross
Non-Performing Loans (NPL) to Total Loans - 1.07% 1.22% 1.18% 0.91% 0.81%
Nett
Rentability
Return On Asset (ROA) 3.10% 2.56% 3.47% 4.00% 4.22%
Return On Equity (ROE) 15.54% 13.62% 17.62% 23.15% 23.49%
Net Interest Margin (NIM) 4.18% 4.64% 5.21% 5.42% 4.75%
Operating Expense to Operating Income 69.12% 73.61% 65.60% 56.76% 56.06%
(BOPO)
Cost to Income Ratio (CIR) 42.09% 51.13% 42.74% 38.46% 36.80%
Liquidity
Loan to Deposit Ratio (LDR) 64.48% 70.34% 74.03% 68.04% 60.96%
16 PT BANK MEGA Tbk 2025 Annual Report
Page 19
(Expressed in Percentage)
2025 2024 2023 2022 2021
Compliance
a. Percentage of Violation of Legal Lending Limit
a.1. Related Parties 0.00% 0.00% 0.00% 0.00% 0.00%
a.2. Third Parties 0.00% 0.00% 0.00% 0.00% 0.00%
b. Percentage of Excess of Legal Lending Limit
b.1. Related Parties 0.00% 0.00% 0.00% 0.00% 0.00%
b.2. Third Parties 0.00% 0.00% 0.00% 0.00% 0.00%
GWM Primary Rupiah
Daily 0.00% 0.00% 0.00% 0.00% 0.50%
Average 4.72% 7.95% 6.88% 7.85% 3.04%
GWM Foreign Currency 4.01% 4.12% 4.05% 4.03% 4.01%
Net Open Position 0.25% 0.34% 0.75% 0.21% 0.46%
ROA ROE NIM
(%) (%) (%)
4.22% 23.49% 23.15% 5.42%
4.00% 5.21%
4.75% 4.64%
3.47% 4.18%
3.10%
17.62%
15.54%
2.56%
13.62%
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
BOPO LDR CAR
(%) (%) (%)
30.49%
73.61% 69.12% 74.03%
68.04% 70.34%
65.60% 64.48% 27.30%
60.96% 25.41% 26.17% 25.77%
56.06% 56.76%
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
PT BANK MEGA Tbk 2025 Annual Report 17
Page 20
2025 Performance
Operational
Highlights
2025 2024 2023 2022 2021
Non-Digital Operations
Total Employees 5,287 5,701 6,244 6,131 6,320
Total ATM 463 539 582 637 671
Total Sub- Branches 300 306 312 326 322
Total Branches 55 55 55 55 54
Regional Offices 8 8 8 8 8
Functional Offices - 2 3 2 2
Digital Banking Services
Total M-Smile Application Downloads 1,413,349 1,107,262 870,300 639,465 430,385
Total M-Smile Application Users 1,163,197 971,531 784,118 581,311 394,564
Transaction Value 78,154 49,908 36,339 20,967 10,737
Total Transactions 16,933,122 11,714,512 8,842,330 5,669,771 3,679,204
Total M-Smile Application Downloads & Total M-Smile Application Users
(full amount)
1,413,349
1,107,262 1,163,197
971,531
870,300
784,118
639,465
581,311
430,385
394,564
Total M-Smile Application Downloads
Total M-Smile Application Users
2021 2022 2023 2024 2025
Transaction Value and Number of Transactions for the M-Smile application
(full amount)
16,933,122
78,154
11,714,512
8,842,330
49,908
5,669,771 36,339
3,679,204
20,967
Transaction Value (IDR billion)
10,737
Total Transactions (RHS)
2021 2022 2023 2024 2025
18 PT BANK MEGA Tbk 2025 Annual Report
Page 21
Shares
Information
INITIAL PUBLIC OFFERING Statement for the initial public offering became
effective and on April 17, 2000, the shares were listed
Bank Mega conducted an initial public offering of and traded in the Indonesia Stock Exchange.
its 112,500,000 shares with par value of Rp500 (full
amount) per share at offering price of Rp1,200 (full Please refer to the Stock Listing Chronology section
amount) per share. On March 15, 2000, in accordance of the Company Profile chapter for more information
with the letter from the chairman of BAPEPAM-LK on the Bank’s initial public offerings and additions.
No. S-493/PM/2000, the Bank’s Registration
SHARES TRADING PERFORMANCE
Bank Mega melaporkan kinerja perdagangan saham Bank di sepanjang tahun 2025 secara kuartalan sebagaimana
yang disajikan pada tabel dan grafik berikut ini:
Share Prices Transaction Market
Shares
2025 Volume Capitalization
Highest Lowest Closing Outstanding
(Thousand Shares) (RpMillion)
Quarter I 4,150 3,400 3,560 842,100 11,623,514,905 41,379,713
Quarter II 3750 3,000 3,290 728,700 11,623,514,905 38,241,364
Quarter III 3,510 3,000 3,270 12,471,300 11,623,514,905 38,008,894
Quarter IV 4,010 3,180 3,280 1,266,500 11,623,514,905 38,125,129
Share Prices Transaction Market
Shares
2024 Volume Capitalization
Highest Lowest Closing Outstanding
(Thousand Shares) (RpMillion)
Quarter I 5,325 4,300 5,300 3,711 11,623,514,905 61,604,629
Quarter II 5,450 5,025 5,075 1,921 11,623,514,905 58,989,338
Quarter III 5,250 4,940 4,950 1,523 11,623,514,905 57,536,399
Quarter IV 5,000 4,000 4,130 1,991 11,623,514,905 48,005,117
Shares Price Movement 2024-2025
(Expressed at full amount)
Trading Volume (RHS)
Closing Price (Rp) (Thousand Shares)
7,000 14,000,000
6,000 12,471.300 13,000,000
5,300
5.,075 4,950
5,000
4,130 2,000,000
1,266,500
4,000 3,560
3,290 3,270
1,000,000
3,280
3,000
842,100 728,700
2,000
10,000
1,000 3,711 Closing Price
1,921 1,523 1.,991 5,000
0 0 Trading Volume (RHS)
1Q 2Q 3Q 4Q 1Q 2Q 3Q 4Q
2024 2024 2024 2024 2025 2025 2025 2025
PT BANK MEGA Tbk 2025 Annual Report 19
Page 22
2025 Performance
Corporate
Actions
Throughout 2025, Bank Mega did not conduct corporate actions such as stock split, reverse stock, stock dividend,
bonus shares, and changes in the nominal share value.
Temporary Shares Trading
Suspension/Delisting
SHARES TRADING SUSPENSION AND/OR DELISTING
Bank Mega was not subject to any stock trading sanction either in the form of stock trading suspension and/or
shares delisting throughout 2025.
20 PT BANK MEGA Tbk 2025 Annual Report
Page 23
Other
Securities Highlights
In 2020, Bank Mega issued another subordinated bond of IDR 50.00 billion. The issuance of the subordinated
bonds is to comply with the provisions of POJK No.14/POJK.03/2017 dated April 4, 2017 concerning the Recovery
Plan Report for Systemic Bank.
On August 22, 2025 the Bank issued MTN Subordinated Bonds PT Bank Mega Tbk Year 2025 with a nominal
value of Rp50.00 billion. The issuance of the subordinated bonds was intended to comply with the provisions of
POJK No. 5/2024 dated March 27, 2024 concerning the Determination of Supervisory Status and the Handling
of Problems of Commercial Banks.
Please refer to the section “Chronology of other securities” in the “Company Profile” section for further
information on the chronology of the issuance of the two subordinated bonds.
The structure of the subordinated bonds is as follows:
Issuance Tenor Nominal Maturity Coupon
Bond Series Currency
Date (Year) (IDR billion) Date (per Year)
Subordinated May 28, 2020 5 Year Rupiah 50 May 28, 2025 9.00%
Bonds I PT Bank
Mega Tbk
MTN Subordinasi August 22, 2025 5 Year Rupiah 50 August 22, 8.50%
PT Bank Mega Tbk 2030
Tahun 2025
*) The bonds matures on 28 August 2025
Corporate
Rating
Rating Rating Validity Rating Rating
Rating Description
Agency Period Criteria 2025 2024
Pemeringkat 12 March 2026 - Company’s idAA- idAA- An obligor rated idAA differs from the highest
Efek Indonesia 1 March 2027 Ranking rated obligors only to a small degree, and has
(Pefindo) a very strong capacity to meet its long-term
financial commitments relative to that of
other Indonesian obligors. The minus (-) sign
indicates that the rating is relatively weak
within its category.
Outlook Stable Stable Stable means that a rating is not likely to
change
PT BANK MEGA Tbk 2025 Annual Report 21
Page 24
2025 Performance
Awards and
Certification
Organizer
Infobank dan Isentia
Event
Infobank 14th Digital Brand
Awards
Achievement
10 Awards The Best Digital The Best Conventional The Best Debit Card The Best Credit Card The Best Mobile Banking
Bank KBMI 3 - Conventional Bank KBMI 3 Conventional Bank KBMI 3 Conventional Bank KBMI 3 -
Brand 2025 Asset<IDR150 Trillion - Asset<IDR150 Trillion - Asset<IDR150 Trillion Asset<IDR150 Trillion
The Best Savings Account The Best Mortgage Loan The Best Deposits The 2nd Highest Digital
Conventional Bank KBMI 3 Conventional Bank KBMI3 Conventional Bank KBMI 3 Index in Credit Card
- Asset<IDR150 Trillion - Asset<IDR150 Trillion - Asset<IDR150 Trillion Conventional Bank KBMI 3
- Asset<IDR150 Trillion
The 2nd Best Wealth The 2nd Best Internet
Management Conventional Banking Conventional Bank
Bank KBMI 3 - KBMI 3 - Asset<IDR150
Asset<IDR150 Trillion Trillion
Organizer Organizer
Infobank Warta Ekonomi
Event Event
Infobank Top 500 Most Warta Ekonomi Indonesia Best
Outstanding Women 2025 Bank Awards
Achievement Achievement
Infobank The Most 500 Indonesia Best Bank 2025 for
Outstanding Women 2025 in Digital Credit Card Innovation
Financial Sector & SOE and Seamless Customer
Indivara Erni - Vice President Transaction Experience
Director PT Bank Mega Tbk Category Bank Swasta KBMI III
Organizer Organizer
Investortrust Fortune Indonesia
Event Event
Investortrust Best Bank 2025 Fortune Indonesia 100
Achievement Indonesia’s Biggest Companies
Best Bank 2025 Category Bank 2025
Umum KBMI III Achievement
Fortune Indonesia 100
Financials
22 PT BANK MEGA Tbk 2025 Annual Report
Page 25
Organizer Organizer
Indonesian Institute for Kontan Business & Investment
Corporate Directorship Media bersama GML
Event Performance Consulting
The 16th IICD Corporate Event
Governance Conference and Stellar Workplace Award 2025
Award Achievement
Achievement - 2025 Stellar Workplace
Top 50 Big Capitalization Recognition in Employee
Public Listed Company Commitment
- 2025 Stellar Workplace
Recognition in Employee
Satisfaction
Organizer Organizer
Katadata Tempo IDN
Event Event
Katadata ESG Index Awards Malam Apresiasi emiten 2025 -
Achievement Indeks Tempo-IDNFinancials 52
Green Economy Winner Achievement
(Finance - Bank Sector) Main Index, High Growth, High
Dividend, and High Market
Capitalization
Organizer Organizer
Warta Ekonomi Top Business
Event Event
Indonesia Most Powerful Woman Top Human Capital Awards 2025
Awards 2025 Achievement
Achievement - Top Human Capital Awards 2025
Indonesia Most Powerful Women #Star 4
2025 in Improving Financial - The Most Committed Top Leader
Inclusion through Digitalization On Human Capital On Human
and Strategic Collaboration Capital 2025, Kostaman Thayib
Indivara Erni - Vice President - Direktur Utama PT Bank Mega
Director PT Bank Mega Tbk Tbk
Organizer Organizer
Tradepass Global Pusat Pelaporan dan Analisis
Event Transaksi Keuangan (PPATK)
WFIS 2025 Indonesia Award Event
Achievement Financial Integrity Rating (FIR) on
Marketing Leader of The Year Money Laundering and Terrorism
Financing 2025
Achievement
The Best FIR Award - PJK Bank
KBMI 3
Organizer Organizer
Jaringan Prima Shopee
Event Event
Partnership Appreciation Award Shopee Super Awards 2025
Achievement Achievement
25 Years PT Bank Mega Tbk Super bank Partner
PT BANK MEGA Tbk 2025 Annual Report 23
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2025 Performance
Important
Events in 2025
15 January 16 January 31 January
Treasury Sales Kickoff Bank Mega 2025 Annual Work Credit Disbursement to
Meeting PT Mitra Stania Prima
26 February 14 March 20 March
Signing of Cooperation Launch of QRIS Tap Without Mega Sharing – Distribution of
Agreement between Bank Scanning (QRIS TAP) 15,000 Basic Food Packages
Mega and IHH Healthcare
Singapore
27 March 15 April 17 April
Annual General Meeting of 56th Anniversary Celebration Mobile Health Service – Free
Shareholders and Public of Bank Mega, Blood Donation Medical Check-Up and Dental
Expose and Mini Medical Check-Up Treatment at Kp. Cikiwul,
Bekasi
24 PT BANK MEGA Tbk 2025 Annual Report
Page 27
21 April - 2 May 25 April 1 May
56th Anniversary of Bank Mega Mobile Health Service – Free Grand Prize Presentation of
– IDR20,000 Mega Pop Up Medical Check-Up and Dental “Meriah Bareng Mega” –
Promo X Fresh Garden Treatment at YPPI Junior and IDR1 Billion Cash Prize
Senior High School Baleendah
9 May 23 May June - July
Graduation Ceremony of MMDP Syndicated Loan Disbursement Overview of Jakarta Regional
XXI to PT Bumi Resources Minerals Market Outlook by the Director
Tbk of Treasury & International
Banking
3 July 10 July 28 July
Signing of Cooperation MoU: Donation of Furniture to SMAU Financial Literacy Program by
IPB & Bank Mega CT ARSA Medan Pijar CT ARSA in Lembata, East
Nusa Tenggara
PT BANK MEGA Tbk 2025 Annual Report 25
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2025 Performance
Important
Events in 2025
6-7 August 20-21 August 28-31 August
LPS Financial Festival in LPS Financial Festival in Medan Mega Travel Fair in Bandung
Surabaya
28 August 2 September 4 September
Graduation Ceremony of MMDP Financial Literacy Program by Service Day
XXII Pijar CT ARSA in Lembata, East
Nusa Tenggara
11-14 September 18-21 September 26 September
Mega Travel Fair in Jakarta Mega Travel Fair in Surabaya Signing of PIDI and Launch of
OIS Matchmaking
26 PT BANK MEGA Tbk 2025 Annual Report
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21 October 23-26 October 30 Oct - 1 Nov
Signing of USD Term Loan with Financial Inclusion Month in Launch of QRIS Tap In – Tap
SMBC Surabaya and Bandung Out
7 November 17 November 24 November
ISO 27001:2022 & 27701:2019 Opening of OSDP XXIII Syndicated Loan Disbursement
Certification Awarding to PT Bumi Resources Minerals
Tbk & PT Citra Palu Minerals
1 December 11 December 12 December
Opening of the Mega Internship Signing of MoU Pijar Batch 5 Season of Elegance Fashion
Program Show
PT BANK MEGA Tbk 2025 Annual Report 27
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Page 31
Management
Report
30 Board of Commissioners
Report
38 Board of Commissioners
40 Board of Directors Report
52 Board of Directors
54 Statements of Accountability
of 2025 Annual Report
Page 32
Management Report
Report of
the Board of Commissioners
Thanks to the hard work of all members of
Bank Mega and supported by the formulation
of the right strategies and a comprehensive
business plan by the Board of Directors, in
2025 Bank Mega succeeded in achieving
impressive performance growth.
Dear Shareholders and Stakeholders,
The year 2025 continued to be marked by challenges, and implementation of strategies by the Board
dynamics, and uncertainties. Accordingly, this year of Directors; insights into business prospects and
we focus on the Board of Directors’s efforts to further their considerations; as well as the supervision of
improve competitiveness and strengthen the Bank’s corporate governance practices and effectiveness of
strategy to achieve performance growth amidst the governance structure.
economic pressures, digital transformation, and
sustainability aspects. Global and Indonesian Economic
Development in 2025
After going through a few tough years, Bank The global economic situation in 2025 is still filled
Mega’s Board of Directors, with the support of its with uncertainty. The inter-country conflicts that
employees, successfully achieved a positive and began in 2024 have become the main trigger of the
commendable performance in 2025, paving the global crisis. These geopolitical tensions exacerbate
way for even better performances in the future. The supply chain disruptions, increase commodity price
Board of Commissioners believes this achievement volatility, and add pressure to economic growth. The
was driven by the formulation of the sound strategy global geopolitical tensions continue, with the Russia-
and a comprehensive business plan, consistently Ukraine war in Europe still unresolved and escalating
implemented by all levels of the organization in Bank in the Middle East, in line with increased Israeli attacks
Mega. on Palestine. Meanwhile, a trade war was launched
by U.S. President Donald Trump on April 2, 2025, by
In this regard, we present the Board of imposing a universal 10% import tariff on all goods
Commissioners’ Report, including the assessment entering the U.S., along with very high reciprocal
of the Board of Directors’ performance and its basis tariffs on 57 trade partner countries, including China,
for such evaluation; oversight of the formulation Canada, Mexico, and the European Union.
30 PT BANK MEGA Tbk 2025 Annual Report
Page 33
Chairul Tanjung
President Commissioner
PT BANK MEGA Tbk 2025 Annual Report 31
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Management Report
The U.S. high-tariff policy has impacted the slowdown ongoing project spending and capital expansion.
in China’s export growth, except for technology-driven However, credit growth in other segments remained
goods, reflecting a strong adoption of technology relatively subdued. On the other hand, although
and Artificial Intelligence (AI). AI is poised to become credit is still growing, the amount of undisbursed
a pivotal GDP growth driver, especially in the U.S., by loans remains quite high, at 22.12% of the total credit
enhancing efficiency and fostering innovation. Rising ceiling. Meanwhile, the quality of credit remains
investment and trade have allowed AI to sustain well-maintained with a gross Non-Performing Loan
demand at varying levels across diverse economies, (NPL) ratio of 2.03%. At the beginning of 2026,
thus mitigating the pressure from policy uncertainty the Financial Services Authority (OJK) stated that
and escalating trade barriers. liquidity indicators, risk profiles, and solvency in
the financial services industry are solid, indicating a
Despite geopolitical uncertainties and trade tariffs, strong capacity to continue financing development
the global economy is considered more resilient in from the financial sector.
2025. The International Monetary Fund (IMF) projects
global economic growth in 2025 at 3.3%. Meanwhile, The resilience of Indonesia’s banking sector also
Bank Indonesia (BI) also forecasts global economic remains strong, as reflected in capital adequacy (CAR),
growth in 2025 at 3.3%. The global economy is which stands at a high level of 25.89%, providing
showing short-term improvements towards the end strong risk mitigation to anticipate conditions of
of this year. global uncertainty.
Amid the global economic recovery process, The performance of digital economic and financial
which shows varied performances across different transactions also remains strong, supported by a
countries, Indonesia’s economy has demonstrated payment system that is secure, smooth, and reliable.
remarkable resilience to global challenges. Indonesia’s Digital payment transactions continue to increase,
economy is quite resilient, with stable growth. The reflecting a shift in public behavior toward a more
Central Statistics Agency (BPS) has announced that efficient, faster, and safer cashless ecosystem. This
Indonesia’s economic growth rate in 2025 will be indicates a high level of financial technology adoption
5.11%. (such as QRIS, e-wallets, and mobile banking).
Indonesia’s macroeconomic stability remains well- Bank Mega Performance 2025
maintained. Inflation is under control, ranging around In 2025, Bank Mega’s Profit After Tax (PAT) increased
2.5 ± 1%. The exchange rate of the rupiah is also by 27,.9% compared to the same period in the
relatively stable at approximately Rp16,785 per U.S. previous year, reaching IDR 3.36 trillion. Bank Mega’s
dollar in December 2025. Bank Indonesia (BI) has total assets grew by 4.4% to IDR 140.83 trillion.
taken a cautious pro-growth approach throughout
2025. The BI Rate was maintained at 4.75% during Loans grew by 4.0% to IDR 67.23 trillion, with the
the December 2025 BI Board of Governors Meeting largest contribution coming from the corporate
(RDG), as an effort to maintain the stability of the segment. This loan growth was also accompanied
rupiah exchange rate amidst the still high global by a Non-Performing Loan ratio (NPL-gross) that
uncertainty, while continuing to strengthen the remained well maintained at 1.65%.
effectiveness of the transmission of monetary
and macroprudential policy easing that has been Third-Party Funds (DPK) increased by 13.6% to IDR
implemented so far to maintain stability, boost the 104.13 trillion, with the composition still dominated by
national economy, and provide space for banks to time deposits.
channel credit to productive sectors.
Financial ratios remained well maintained. Return on
National banking credit growth in 2025 slowed to Assets (ROA) was recorded at 3.10%, up from 2.56%
9,46% year-on-year, down from 10.52% in 2024. in the previous period, while Return on Equity (ROE)
However, this figure still falls within the target range stood at 15.54%, compared with 13.62% in 2024.
set by Bank Indonesia (BI) of 8–11%. Investment Bank Mega was also able to maintain strong capital
credit showed strong growth of 21.06%, driven by resilience and adequate liquidity levels to support
32 PT BANK MEGA Tbk 2025 Annual Report
Page 35
healthy and sustainable business growth. This is Supervision of the Formulation and
reflected in the Capital Adequacy Ratio (CAR), which Implementation of the Bank’s Strategies and
increased to 30.49% from 25.77% in the previous Policies
period, as well as the Loan to Deposit Ratio (LDR), As part of its duties and responsibilities, the Board
which was maintained at 64.48%. Meanwhile, the of Commissioners supervises the implementation
Operating Expenses to Operating Income ratio of strategic policies carried out by the Board of
(BOPO) improved to 69.12% from 73.61%, reflecting Directors, while also providing support, suggestions,
that the Bank has become more efficient. and advice in order to maintain the Bank’s
performance as outlined in the Bank’s Business Plan
Assessment of the Board of Directors’ (RBB). The supervision of the implementation of the
Performance RBB is reported periodically to the Financial Services
The Board of Commissioners recognizes that the Authority (OJK) through the RBB supervision report.
Board of Directors demonstrated strong strategic
leadership throughout 2025, navigating a challenging Supervision of the formulation and implementation
global and national macroeconomic environment. of the Bank’s strategies and policies is carried out in
In its ongoing oversight of the Board of Directors’s accordance with the provisions set out in the Bank’s
performance against the Bank’s Business Plan (RBB) Articles of Association, namely through weekly
targets, the Board of Commissioners finds that the meetings with the Board of Commissioners and
Board of Directors maintained performance stability the Board of Directors. Oversight also extends to
through timely and effective adaptation. We further strategy reviews based on reports from committees
assess that the Board of Directors fulfilled their under the Board of Commissioners and other written
duties and responsibilities and responded adeptly communications. Supervision is also conducted over
to economic challenges throughout 2025. This internal and external audit reports, while ensuring
assessment is based on the performance against that the Board of Directors addresses audit findings
previously established RBB targets, as submitted to and recommendations from the Internal Audit (IADT),
the Financial Services Authority (OJK). external auditors, and oversight results issued by the
Financial Services Authority (OJK), Bank Indonesia,
The Board of Commissioners’ assessment of the Board and other regulators.
of Directors’ performance is based on several factors,
including the Bank’s positive performance in 2025, In terms of the implementation of digital banking
as reflected in several key financial indicators such technology, the Board of Commissioners also
as profitability, total assets, and loan disbursement, evaluates the development of digital business and
all of which recorded positive growth. Asset quality cybersecurity. In addition, supervision is carried
remained well maintained, supported by strong out for the implementation of human resource
liquidity and capital ratios. development strategies to ensure the readiness of
Bank Mega personnel to carry out their duties and
In the non-financial aspect, the Board of responsibilities related to achieving the established
Commissioners appreciates the consistent targets.
performance of the Board of Directors in continuously
strengthening information technology infrastructure Furthermore, throughout 2025, the Board of
and carrying out sustainable digital transformation Commissioners has provided recommendations
to maintain service excellence across every business regarding the formulation and implementation of
line. This enables the Bank to consistently provide the Bank’s strategies and policies to the Board of
service excellence, resulting in customer satisfaction Directors, both directly and through committees at
and loyalty, while also supporting the efficiency and the Board of Commissioners level. Good cooperation
effectiveness of the Bank’s operations. Throughout with the Board of Directors supports the active role
2025, several new features were introduced in the of the Board of Commissioners in carrying out its
M-Smile application, providing greater convenience for supervisory function, enabling Bank Mega to achieve
customers in conducting their banking transactions. sustainable performance growth.
These initiatives are expected to enhance the Bank’s
distinctive value proposition and strengthen its
branding in a competitive market.
PT BANK MEGA Tbk 2025 Annual Report 33
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Management Report
Referring to the results of the Board of Commissioners’ The Board of Commissioners also believes that Bank
supervisory activities throughout 2025, we assess Mega needs to continue proactively anticipating
that the Board of Directors has managed the Bank risks arising from political, economic, and global
optimally, in full compliance with prevailing laws and financial market dynamics by adopting more robust
regulations, supported by effective risk management risk management strategies, strengthening its
and a sound internal control system. business portfolio, and expanding the diversification
of products and services to ensure stability and
View on the Bank’s Business Prospects sustainable growth.
Looking ahead, global economic growth in 2026
is expected to remain marked by high uncertainty. The Board of Commissioners assesses that the
Bank Indonesia predicts that global economic Bank’s Business Plan (RBB) and the Sustainable
growth will slow to 3.2% in 2026, driven by U.S. Finance Action Plan (RAKB) for 2026, prepared by
reciprocal tariffs and geopolitical tensions. The global the Board of Directors, have been designed with
economic outlook continues to show a slowing trend, due consideration of underlying assumptions and
accompanied by sustained uncertainty in financial future economic projections. Overall, the Board of
markets. In addition to being pressured by U.S. Commissioners concurs with the Board of Directors
reciprocal tariffs and global geopolitical tensions, that these strategies reflect a commitment to
the slowdown is also influenced by differences in achieving positive growth in the coming year.
growth performance across countries. Meanwhile,
the IMF has raised its projection for global economic View on the Implementation of Bank
growth in 2026 to 3.3%, supported by increased AI Governance
investment and easing U.S. tariff pressures. This The Board of Commissioners assesses that Bank
combination signals a more resilient global economy, Mega consistently upholds its commitment to
although risks of valuation corrections and trade implementing best practices in corporate governance
tensions remain. across all operational stages and organizational
levels. This commitment to consistently applying
Bank Indonesia (BI) projects Indonesia’s economic Bank Governance will build a strong foundation for
growth in 2026 to range between 4.9–5.7% year-on- a healthy and resilient corporate system, enhance
year, in line with policies by the Government and Bank competitiveness, and ultimately increase investor
Indonesia designed to stimulate economic growth. confidence while delivering long-term value.
BI continues to strengthen its policy mix through
monetary, macroprudential, and payment system As part of the routine evaluation, the Self-
policies that closely synergize with the Government’s Assessment is conducted based on the provisions
fiscal stimulus and real sector policies to drive higher of POJK No.17/2023 and SEOJK No.13/POJK.03/2017
and more resilient growth. Momentum for higher concerning the Implementation of Governance for
growth in 2026 began to materialize at the end of Commercial Banks. This assessment is carried out
2025, primarily underpinned by domestic demand twice a year, in June and December. The results of the
from household consumption and investment, while Self-Assessment for Semester I and II of 2025 show
inflation is anticipated to remain within the central a score of 2 (two), which is considered good. This
bank’s target range. indicates that, in general, Bank Mega has implemented
governance principles effectively and meets the
Overall, the macroeconomic and banking adequate requirements. The OJK has also assessed
developments in 2026 indicate a combination the bank’s governance implementation for Semester
of significant opportunities in digitalization and I - 2025 with the same result, which is 2 (two), while
challenges related to liquidity and operating costs. for Semester II, as of the publication of this report, the
We view adaptation to change as a key factor for the assessment process is still ongoing by the OJK.
Bank’s future success.
34 PT BANK MEGA Tbk 2025 Annual Report
Page 37
The Board of Commissioners believes that in 2025, Frequency and Method of Providing Advice
the Board of Directors has effectively carried out its to the Board of Directors
duties in formulating and implementing Bank Mega’s As part of its duties and responsibilities, the Board
strategy and policies related to GCG. By consistently of Commissioners may provide various inputs,
upholding the principle of prudence and supported suggestions, and advice to the Board of Directors
by a risk management framework, the Board of regarding efforts to achieve the bank’s targets. This
Commissioners is confident that the continuity of the is conveyed through the Board of Commissioners’
bank’s operations is well maintained. meeting mechanism, which includes inviting the
Board of Directors (joint meetings with the Directors).
View on the Whistleblowing System Throughout 2025, the frequency of meetings held
As part of strengthening GCG, Bank Mega has by the Board of Commissioners was 9 (nine) times,
implemented a Whistleblowing System (WBS) as a while joint meetings with the Board of Directors
transparent and accountable mechanism for receiving were held 31 (thirty-one) times. In these meetings,
and following up on reports of alleged violations. This the Board of Commissioners discussed various
system is accessible to all stakeholders, both internal matters, including providing guidance on the bank’s
and external, through various easily accessible strategy and business plans, financial performance,
reporting channels such as WhatsApp, email, and the and reports from the committees under the Board of
official Bank website. Commissioners.
The WBS is independently managed by the Crime In addition to formal meetings, the Board
and Fraud Investigation Division, which periodically of Commissioners may provide advice and
submits Investigation Reports to the Board of recommendations to the Board of Directors informally
Directors and the Board of Commissioners. These or through its committees. In providing advice and
reports include the case chronology, investigation recommendations, the Board of Commissioners
results, recommendations for sanctions against consistently incorporates insights and input from
employees found guilty of violations, and follow-up these committees, which actively oversee their
actions taken by the bank. This mechanism reflects respective areas of responsibility.
the existence of an effective internal control system
and active oversight by governance organs. Assessment of the Performance of
Committees Under the Board of
Throughout 2025, the Board of Commissioners Commissioners
ensured that the management of the Whistleblowing Bank Mega operates 3 (three) committees under
System (WBS) was carried out objectively, its Board of Commissioners—namely, the Audit
professionally, and in accordance with the applicable Committee, the Risk Monitoring Committee, and
internal policies and procedures. All reports received the Remuneration and Nomination Committee—
were followed up in a timely and proportional manner, each established to support the Board in executing
while upholding the principles of confidentiality and its supervisory responsibilities. Their formation
protection for the whistleblower. is governed by the Board Manual and aligns with
corporate governance requirements for commercial
The Board of Commissioners assesses that the banks as set forth in POJK No. 17 of 2023.
implementation of the WBS has been effective in
strengthening the culture of compliance, increasing Throughout 2025, these three committees have carried
anti-fraud awareness, and building a high-integrity out their duties and responsibilities appropriately,
work environment across the entire organization. with each committee member actively participating
Moving forward, the bank will continue to improve in meetings to provide recommendations and advice
this system to ensure the ongoing application to the Board of Commissioners based on their
of the principles of transparency, accountability, respective areas of responsibility and expertise.
responsibility, independence, and fairness in all
aspects of operations.
PT BANK MEGA Tbk 2025 Annual Report 35
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Management Report
In evaluating the performance of the committees, this committee effectively performed its duties and
the Board of Commissioners refers to Governance responsibilities related to supervisory functions over
Structure, Governance Processes, and Governance the implementation of governance in each Financial
Outcomes. The criteria used by the Board of Services Institution (LJK) within the Mega Corpora
Commissioners in the performance evaluation of Financial Conglomerate, referring to the Integrated
these three committees are professionalism and Governance Guidelines.
independence, the execution of supervisory and
guidance functions, and the identification of matters The Board of Commissioners assesses that these
requiring the Board of Commissioners’ attention. committees have carried out their duties and
The performance assessment of the committees responsibilities appropriately throughout 2025. All
is conducted based on the evaluation of the recommendations from each committee have also
committee’s performance collectively (collegially), been received by the Board of Commissioners and
the performance of each committee member, and the considered in the decision-making process regarding
performance of each Committee Chair. proposals submitted by the Board of Directors.
The Audit Committee has assisted the Board of Composition of the Board of Commissioners
Commissioners in matters related to internal control, Throughout 2025, there were no changes in the
the quality of financial information, the adequacy of composition of the Board of Commissioners. Therefore,
policies and implementation of Internal Control over the composition of the Board of Commissioners in
Financial Reporting (ICoFR), the quality of Internal 2025 was as follows:
Audit (IADT) execution, the sufficiency of audit
results and follow-up actions taken by Management Position Nama
based on external auditor reports, as well as the President Commissioner Chairul Tanjung
bank’s compliance with all applicable regulatory
Independent Achjadi Ranuwisastra
requirements. Commissioner
Independent Lambock V. Nahattands
The Risk Monitoring Committee has assisted the Board Commissioner
of Commissioners in matters related to Bank Mega’s Independent Hizbullah
risk management system and has provided advice, Commissioner
evaluations, and monitoring of the implementation of
the bank’s risk management policies. Of the 4 (four) members of the Board of
Commissioners, 3 (three) or 75% (seventy-five
The Remuneration and Nomination Committee percent) are Independent Commissioners. This
has assisted the Board of Commissioners in the composition complies with POJK No. 17 of 2023
candidate nomination process, providing advice concerning the Implementation of Governance for
and recommendations regarding appropriate Commercial Banks, which requires that the number
remuneration for members of the Board of of Independent Commissioners be at least 50%
Commissioners and the Board of Directors, as well (fifty percent) of the total members of the Board of
as overseeing the implementation of employee Commissioners.
remuneration strategies.
In addition, in the context of the Mega Corpora
Financial Conglomerate, with Bank Mega as the
Parent Entity, the Board of Commissioners has
established the Integrated Governance Committee
to carry out its duties and responsibilities. In 2025,
36 PT BANK MEGA Tbk 2025 Annual Report
Page 39
Appreciation and Closing We also extend our sincere gratitude to shareholders,
After navigating several challenging years, Bank customers, partners, and all stakeholders for their
Mega delivered strong performance in 2025, marking trust and support, which empower Bank Mega
a milestone in its strategic progress. Bank Mega’s to create added value for its stakeholders while
Board of Directors, supported by all members of its advancing sustainable development in Indonesia.
workforce, achieved solid and encouraging results, Finally, the Board of Commissioners acknowledges the
laving a strong foundation for continued growth and Government of the Republic of Indonesia, particularly
future excellence. the Financial Services Authority (OJK), for their
ongoing guidance and support of the banking sector,
We express our gratitude to the Board of Directors including Bank Mega.
and all members of Bank Mega’s workforce for their
hard work and dedication, which enabled the Bank to
navigate the challenges of 2025 effectively. The Board
of Commissioners views the past year as valuable
lessons and encourages the Board of Directors and
all members of Bank Mega to continue implementing
adaptive strategies with prudence to drive stronger,
sustainable performance in the years ahead.
Jakarta, March 2026
On behalf of the Board of Commissioners,
Chairul Tanjung
President Commissioner
PT BANK MEGA Tbk 2025 Annual Report 37
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Management Report
Board of
Commissioners
Achjadi Ranuwisastra Hizbullah
Independent Commissioner Independent Commissioner
38 PT BANK MEGA Tbk 2025 Annual Report
Page 41
Chairul Tanjung Lambock V. Nahattands
President Commissioner Independent Commissioner
PT BANK MEGA Tbk 2025 Annual Report 39
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Management Report
Report of
the Board of Directors
Kostaman Thayib
President Director
40 PT BANK MEGA Tbk 2025 Annual Report
Page 43
The outstanding performance achieved in 2025 is proof of the
smart and hard work of all Bank Mega employees in the Bank’s
transformation journey from a mid-sized bank into a large-scale
bank, supported by the strength of the CT Corp ecosystem, and in
becoming a one stop solution banking provider for its customers.
Esteemed Shareholders,
Amid challenging macroeconomic and industry In the economy, a trade war was initiated by United
conditions, the Bank successfully closed the States President Donald Trump in April 2025 when he
2025 financial year by recording an encouraging imposed a universal import tariff of 10% on all goods
improvement in performance, reflected in the entering the US and very high reciprocal tariffs on its
achievement of pre-tax profit, which increased by 57 trading partners, including China, Canada, Mexico,
27.8% to Rp4.16 trillion. This achievement was made and the European Union. The US’s unfair, one-sided
possible through the commitment of all members of tariff policy and persistent geopolitical tensions
Bank Mega and consistency in implementing strategic partly caused a slowdown in global economic growth
policies, while continuing to observe economic and and widened fragmentation among countries. Those
business conditions that could potentially affect the unfavourable occurrences worsened the impacts
Bank’s performance. of disruptions in global supply chains caused by
persistent geopolitical tensions since 2024.
The performance achievements in 2025 will lay the
foundation for us to leap higher in the years ahead, However, the year saw a more resilient global
so that Bank Mega can become a bank that grows economy. The International Monetary Fund (IMF)
sustainably and ultimately realizes its vision: “To projected global growth of 3.3%, in line with Bank
Become the Pride of the Nation.” Indonesia (BI) figure of 3.3%. Among the driving
factors were economic growth in Japan and India, as
Global and Indonesian Economic Conditions household consumption and fiscal stimulus policies
in 2025 there strengthened while hindering factors were
Throughout 2025, the global economy faced a range slower growth in the United States, China, Brazil, and
of dynamics. Geopolitical pressures remained high, other developed nations.
as talks on armed conflicts in some parts of the
world seemed to have reached a deadlock, including Amid these global economic conditions, Indonesia’s
the wars between Israel and Palestine, Russia and economic growth stood out for its resilience,
Ukraine, recently heated tensions involving the United even tending to improve, on stronger domestic
States (US) with Iran and Greenland, and the sudden consumption, investment, and exports. BPS-Statistics
US attacks on Venezuela early in 2026. Indonesia announced that Indonesia’s economy grew
5.11% in 2025.
PT BANK MEGA Tbk 2025 Annual Report 41
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Management Report
The Asta Cita program launched by President Prabowo Bank Mega Performance Analysis 2025
is viewed as one of the strategic policy frameworks
that could contribute to Indonesia’s economic growth Bank Mega’s Strategies and Strategic Policies
in 2025 and beyond. Asta Cita initiatives—such as the Bank Mega closely monitors every development in
Free Nutritious Meals Program (MBG), the Red and the dynamic economic environment and undertakes
White Village Cooperative Program, the People’s measured mitigation steps to address its impact
School Program, the construction of 3 million People’s on the banking business. These measures aim to
Houses, and the Danantara Program—are expected ensure the implementation of strategic policies, the
to mobilize MSMEs and local supply chains (farmers, achievement of current-year business performance
livestock breeders, and catering businesses), increase targets, and the sustainability of the Bank’s business
government spending (fiscal stimulus), expand the growth plans. We respond to changes with effective
growth base in the regions, and promote financial and efficient adjustments.
inclusion.
In 2025, Bank Mega’s policy direction was to continue
Meanwhile, Indonesia has maintained its its transformation from a mid-sized bank into a large-
macroeconomic stability. Inflation was tamed within scale bank by leveraging the strength of the PT CT
the target range of 2.5 ± 1%. In the financial market, Corpora (CT Corp) ecosystem, which integrates
the Composite Stock Price Index (IHSG) continued to financial services and retail transactions, enabling the
strengthen, reaching 8,644.26 on December 29, 2025. Bank to become a one-stop banking solution for its
The rupiah exchange rate also remained relatively customers.
stable at around Rp16,785 per US dollar in December
2025, supported by Bank Indonesia’s stabilization Information technology transformation continues to
policies. be carried out to support the development of the
retail business, digital banking, and operational risk
Indonesia’s banking sector remained strong, with mitigation. This is important to encourage increased
adequate capital and liquidity positions, supported by consumption and transaction activities, in line with
government fund placements in the banking sector changing public behavior that increasingly prioritizes
during the second half of 2025 as well as several digital, contactless, and cashless transactions in the
other factors. post-pandemic period.
National banking credit growth in 2025 slowed to To achieve these objectives, the Bank implements
9.46% year-on-year, from 10.52% in 2024, although various policies to ensure that its performance can
this figure still remained within Bank Indonesia’s (BI) be optimized. In extending credit, Bank Mega does so
target range of 8–11%. Investment loans were the selectively and prudently to debtors with proven and
main contributor to banking credit growth, increasing reliable track records, while focusing on the corporate
by 21.06%, in line with the continuation of project segment in response to economic conditions that
spending and capital expansion. However, credit remain uncertain, including financing for national
growth in other segments was relatively restrained. strategic projects, both bilaterally and through
This growth was accompanied by the banking syndication. Credit is extended to debtors with
sector’s Non-Performing Loan (NPL-gross) ratio, strong financial capacity, particularly companies with
which remained low at an aggregate level of 2.03%. solid ratings and financial conditions. Lending to the
commercial segment and through joint financing is
The Liquid Assets to Third-Party Funds Ratio (AL/ also carried out by considering the financial strength
DPK) was maintained at 28.57%, while third-party of debtors or prospective debtors, as well as those
funds (DPK) surged by 13.83% in 2025. with an excellent track record.
From the capital perspective, the banking sector’s To ensure that credit quality remains well maintained,
Capital Adequacy Ratio (CAR) stood at 25.89%, Bank Mega undertakes preventive measures, including
further strengthening its ability to absorb risks. Stress the implementation of early warning signals and
test results conducted by Bank Indonesia showed periodic check-on-the-spot activities in accordance
that the banking sector’s resilience remained strong, with applicable regulations. This enables the Bank to
supported by maintained corporate repayment monitor the development of the debtor’s business.
capacity and profitability.
42 PT BANK MEGA Tbk 2025 Annual Report
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Credit distribution in the consumer sector is driven The Bank also continues to improve its product
by credit cards. With positive economic growth in variants and provide faster, better, and more accurate
2025 and supported by household consumption, services to customers.
credit cards recorded solid growth. The strategy
implemented in the credit card business is to increase From the Treasury perspective, Bank Mega actively
acquisition by focusing on customers with lower risk and conservatively conducts its activities with
profiles. Meanwhile, to increase sales volume, the prudence in managing its asset and liability portfolios
Bank selects appropriate merchants and focuses on to ensure profitability while maintaining liquidity. Amid
e-commerce programs as a source of transaction the challenging and uncertain economic conditions
growth, while leveraging the PT CT Corpora (“CT in 2025, Treasury was still able to take advantage of
Corp”) ecosystem—both offline and online channels— market volatility by continuing to invest the Bank’s
as a key strategic partner. excess liquidity, managing the funding gap between
assets and liabilities, and ensuring the Bank’s liquidity
The main advantage of the CT Corp ecosystem lies in stability by monitoring the levels of High Quality
MPC Points, an integrated loyalty system that can be Liquid Assets (HQLA), the Liquidity Coverage Ratio
earned from every credit card transaction as well as (LCR), and the Net Stable Funding Ratio (NSFR).
from savings balance accumulation. With a conversion
rate of 1 MPC Point equivalent to Rp1, customers can Throughout 2025, Bank Mega implemented
redeem their points for various benefits across CT disciplined cost control as a primary focus in improving
Corp merchants, including purchasing travel tickets operational efficiency. The Bank carried out various
through Antavaya, shopping discounts at Metro initiatives to enhance operational efficiency, including
Department Store, Trans Fashion Indonesia, and Trans process digitalization, operational automation, and
FnB outlets such as Coffee Bean & Tea Leaf, Baskin more effective cost management. These measures
Robbins, Wendy’s, Warung Wardani, Gyukatsu, and also ensure that the Bank remains competitive and
Tasty Kitchen, as well as stays at The Trans Luxury able to adapt to changing market needs.
Hotel Bandung and family entertainment at Trans
Studio and KidCity. Utilization of Information Technology and Digital
Banking
2025 marked a continued phase of national economic As part of its digital strategy, Bank Mega continues
consolidation, characterized by increased public to develop the M-Smile application, which offers
mobility, which also boosted growth in the tourism customers the convenience of accessing banking
sector, both domestic and international. Therefore, information and services in one platform. Launched
Bank Mega continued to hold the Mega Travel Fair, on April 15, 2020, M-Smile has recorded continuous
organized twice a year, to provide attractive offers for growth in both user numbers and transaction
customers planning school holiday trips and year-end activities. To date, M-Smile provides a wide range of
vacations. features, including digital savings account opening
with Mega Zaver, account statement information,
The strategy for third-party funds (DPK) focuses on bill payments, cardless cash withdrawals, transfers,
the retail segment by increasing the number of Priority payments, purchases, prepaid top-ups, investments
Banking customers in order to boost low-cost funds. (bonds and mutual funds), and QRIS usage.
The Bank will continue to enhance customer growth
through acquisition and anti-attrition efforts. With In addition, customers have the flexibility to choose
the growth of retail DPK, it is expected that the Bank’s their funding sources for transactions, whether from
liquidity will become more stable and sustainable. savings accounts, credit cards, or e-money. Customers
Corporate customers are also expected to contribute can also manage their accounts—both savings and
to the growth of total DPK, adjusted to the Bank’s credit cards—independently and access the latest
needs in attracting third-party funds, particularly in promotions.
foreign currency. The strategy for raising DPK from
corporate customers will focus on medium-sized In 2025, Bank Mega updated M-Smile, including
companies, thereby reducing dependence on core enhancements to several technology-based product
depositors. and service features. Notably, the QRIS Cross-Border
PT BANK MEGA Tbk 2025 Annual Report 43
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Management Report
service was expanded to support non-cash cross- together with the senior management team. The
border payments. Through collaboration with ASPI implementation of strategies and policies across all
and Bank Indonesia, Japan was added as a new organizational levels is also reviewed regularly to
country, complementing the previously supported ensure that the strategies and policies remain relevant
destinations of Thailand, Malaysia, and Singapore, to ongoing business developments.
thereby providing greater flexibility and convenience
for customers conducting transactions abroad. With the support of committees under the Board of
Directors and other supporting organs, the Board
Bank Mega introduced the development of the exercises strict supervision over the implementation
QRIS TAP feature based on NFC in the Mega Smart of the Bank’s strategies and policies. There are nine
Mobile (M-Smile) application and on Bank Mega’s committees under the Board of Directors, namely:
EDC devices. Through QRIS TAP, customers can the Risk Management Committee, the Asset and
make payments simply by tapping their NFC- Liability Committee (ALCO), the Credit Policy
enabled smartphone on the merchant’s EDC device, Committee, the Information Technology Steering
without the need to manually scan a QR code. This Committee, the Human Resources Committee, the
development reflects Bank Mega’s support for Product Committee, the Credit Committee, and the
the national QRIS-based payment system and its Crisis Management Committee. As part of the Mega
efforts to enhance transaction convenience for both Corpora Financial Conglomerate, the Bank, as the
customers and merchants. Parent Entity, carries out its duties and responsibilities
through the Integrated Risk Management Committee
To strengthen digital services by improving customer under the coordination of the Board of Directors. In
access to information and self-service, which also addition to the committees under the Board, other
supports resource and operational efficiency, supporting organs include the Risk Management
enhancements have been made to the MILA Chatbot Unit, Compliance, and Internal Audit functions, which
(Mega Intelligent Assistant). monitor daily operations and provide input on credit
and operational risks. The results of this monitoring
In line with these innovations, Bank Mega recorded serve as guidance for corrective actions to ensure
a 27.64% year-on-year increase in M-Smile app compliance with established risk thresholds.
downloads, reaching 1,413,349 downloads in 2025. This
increase also drove growth in the number of M-Smile 2025 Performance Achievements
users, which reached 1,163,197 as of December 31, Amid an industry environment still facing interest rate
2025, a 19.7% year-on-year increase. Correspondingly, pressures and liquidity competition, Bank Mega is
Bank Mega recorded a 56.6% year-on-year increase grateful to have successfully closed the 2025 financial
in transaction value through the M-Smile app, year on a strong note. The Bank recorded a Profit
reaching Rp78,154 billion. This transaction value Before Tax (PBT) of Rp4.16 trillion, growing 27.8%
growth was supported by an increase in the number compared to the same period in the previous year,
of transactions to 16,933,122, up 44.5% year-on-year which was Rp3.26 trillion. This profit was supported
from 2024. by a 53,6% increase in Fee-Based Income, reaching
Rp2.79 trillion from Rp1.82 trillion in the same period
To support the growth of digital banking products last year, along with disciplined efficiency measures.
and services, Bank Mega continuously strengthens its
cybersecurity capabilities and capacity as a proactive Bank Mega’s total assets increased by 4.4%, reaching
measure to enhance IT security, anticipate threats Rp140.83 trillion, compared to Rp134.92 trillion in the
from viruses and malware, and mitigate digital risks. previous year, with corporate credit representing the
largest portion at 68.9% of total loans.
The Role of the Board of Directors in Formulating
Strategy and Strategic Policies This credit growth was accompanied by the
Bank Mega’s strategies and strategic policies are maintenance of Bank Mega’s credit quality, reflected
developed by the Board of Directors in the short- in a gross NPL of 1.65% and a net NPL of 1.07%.
and medium-term through the Bank’s Business Plan
(RBB), aligned with the Bank’s vision and mission. In Meanwhile, Bank Mega’s credit card performance
a fast-moving and dynamic economic and business recorded higher growth compared to the 2024 period.
environment, the Bank’s strategies and policies are The number of Bank Mega credit cards showed
periodically evaluated by the Board of Directors positive growth, reaching 1.2 million cards in 2025.
44 PT BANK MEGA Tbk 2025 Annual Report
Page 47
In line with this increase, Bank Mega’s sales volume The achievements in 2025 are a source of gratitude, as
adjusted to 20.13 trillion in 2025. This sales volume most of the Bank’s financial indicators reached their
achievement was supported by growth in both online performance targets amid challenging conditions
and offline transactions, as well as domestic and across various sectors of the economy. The 2025
international transactions. accomplishments will further drive the Bank in
navigating challenges and opportunities in 2026.
Third-Party Funds (DPK) collected by the Bank
increased by 13.6%, reaching Rp104.13 trillion from Main Activities and Types of Products and
Rp91.67 trillion in 2025. This total DPK was dominated Services Offered
by deposits, which grew by 18.6% to Rp76.0 trillion. The Bank’s main business activities are conducting
Meanwhile, CASA increased by 2.1%, reaching Rp28.14 banking services by collecting and providing funds to
trillion from Rp27.57 trillion in the previous period. the public, as well as offering competitive interest rates
to customers. In carrying out these core activities,
Bank Mega also successfully launched the Bliv Card Bank Mega provides a wide range of banking products
credit card, a product specifically targeting the and services, including credit distribution to small,
Generation Z and millennial segments. With cashback medium, commercial, joint financing, and corporate
offers of up to 5% on every transaction, the Bliv Card debtors, as detailed in the Company Profile chapter
is designed to meet the needs of a digital lifestyle under the discussion of Bank Mega’s Products and
that emphasizes flexibility, convenience, and provides Services.
optimal value for customers.
Interest Rates on Fund Collection and
Financial Ratios in 2025 also showed improvement. Provision
The minimum capital adequacy ratio (CAR), after In setting the interest rates for fund collection
accounting for credit, market, and operational and provision, the Bank refers to both global and
risks, stood at 30.5%, up from 25.8%, reflecting a domestic economic conditions, which influence Bank
strong capital structure. The Operating Expenses to Indonesia’s benchmark rates, the cost of funds for
Operating Income ratio (BOPO) improved to 69.1%, credit, overhead costs, profit margins, and the overall
compared to 73.6% in 2024. Return on Assets (ROA) economic environment. The Standard Bank Lending
was maintained at 3.1%, up from 2.6%, reflecting the Rate (SBDK) does not yet include an estimated risk
Bank’s operational efficiency. Meanwhile, Return on premium component, the amount of which depends
Equity (ROE) rose to 15.5% from 13.6% in 2024. The on the Bank’s assessment of the risk for each debtor
Net Interest Margin (NIM) was adjusted downward to or group of debtors.
4.2% from 4.6%, and Bank Mega’s Loan-to-Deposit
Ratio (LDR) stood at 64.8%, down from 70.3% in The SBDK for non-mortgage consumer credit refers
2024, in line with the Bank’s policy of maintaining the to Motor Vehicle Loans, and does not include fund
LDR within the 60%-70% range. disbursements through credit cards and personal
loans.
Comparison of Targets and Actual Results
Bank Mega’s achievement of targets is reflected in As a form of compliance with OJK Circular Letter
the realization of the Bank’s Business Plan (RBB). No. 9/SEOJK.03/2020 regarding Transparency
In preparing the RBB for the 2025 period and its and Publication of Conventional Commercial Bank
revisions submitted to OJK as the regulator, Bank Reports, Bank Mega discloses information on the
Mega used various assumptions at both the macro and Standard Bank Lending Rate (SBDK), which can
micro levels, including global and national economic be accessed at www.bankmega.com and on the
growth, inflation rates, the Rupiah exchange rate, as Instagram account bankmega.id. The presentation of
well as banking credit and DPK growth. this credit base rate information fulfills Bank Mega’s
obligation, as a Conventional Commercial Bank, to
Profit before tax reached 119.5% of the target, while report and publish the SBDK in Rupiah currency.
total assets achievement was 101.2% of the set target.
Third-Party Funds (DPK) growth reached 108.19% of
the target set in the 2025 Bank Business Plan, whereas
credit growth achieved 96.1% of the target.
PT BANK MEGA Tbk 2025 Annual Report 45
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Management Report
Base Lending Rate (SBDK) 2025 per month
Prime Lending Rate Rupiah
Based on Business Segment
Month
Non MSME Credit MSME Credit Non
Mortgage
Corporate Retail Medium Small Micro Mortgage
2025
January 9.95% 11.20% 11.22% 12.62% 10.51% 10.70% 10.45%
February 9.82% 10.97% 11.03% 12.40% 10.36% 10.47% 10.30%
March 9.75% 10.92% 10.98% 12.35% 10.28% 10.42% 10.22%
April 9.69% 10.80% 10.88% 12.25% 10.19% 10.30% 10.14%
May 9.77% 10.86% 10.96% 12.31% 10.26% 10.36% 10.21%
June 9.71% 10.77% 10.87% 12.22% 10.19% 10.27% 10.14%
July 9.86% 10.89% 11.01% 12.38% 10.33% 10.39% 10.28%
August 9.97% 11.00% 11.13% 12.46% 10.43% 10.50% 10.38%
September 9.93% 10.98% 11.11% 12.45% 10.39% 10.48% 10.34%
October 9.72% 10.79% 10.92% 12.26% 10.18% 10.29% 10.13%
November 9.25% 10.33% 10.46% 11.80% 9.72% 9.83% 9.66%
December 8.88% 9.95% 10.09% 11.43% 9.34% 9.45% 9.28%
2024
December 10.43% 11.48% 11.55% 12.89% 10.97% 10.98% 10.91%
Number, Types, and Locations of Offices Human Resource Development
Bank Mega has a network of offices that play To ensure the Bank remains competitive and adaptable
an important role in the Bank’s operational and amid the continuously evolving banking industry
intermediation functions, serving as the frontline landscape, Bank Mega continues to strengthen its
for banking product sales and as a contact point organizational structure and enhance human resource
for customers requiring in-person services. In 2025, management as a core foundation to support
Bank Mega offered a variety of banking products and sustainable business operations. Acknowledging
services through 355 offices, consisting of 55 main this, Bank Mega implements strategies and policies
branches and 300 sub-branches, supported by 8 in human resource management to develop talent
Regional Offices and 1 Head Office. These services are capable of adapting to change, while upholding
further strengthened by the presence of 463 ATMs corporate culture as a fundamental principle in
across Indonesia. interactions among employees and with customers.
By the end of 2025, the Bank had 5,287 employees.
Business Network and Partners
To provide the best service to its customers, Bank Throughout 2025, the Bank expanded the use
Mega continues to establish partnerships with of technology across various HR management
various business partners, both with other retail processes. The integration of digital HR systems, the
business units under CT Corp and with non-group use of artificial intelligence (AI) in learning processes,
partners. These collaborations support the Bank’s and the implementation of people analytics support
efforts to enhance resilience, competitiveness, and faster, more accurate, and data-driven decision-
efficiency. Throughout 2025, Bank Mega partnered making. These efforts aim to create a better, more
with various business partners to provide financial efficient, and personalized employee experience.
products and services, including bancassurance and
wealth management, as well as a variety of optimal The principles of agility, continuous learning, digital
transaction access for customers, including joint excellence, and a performance-driven culture were
financing, e-commerce, and other initiatives. the main focus in organizational development in
2025. Initiatives to enhance digital capabilities, foster
46 PT BANK MEGA Tbk 2025 Annual Report
Page 49
adaptive leadership, and strengthen corporate values evolving banking industry. Trainings were designed
were continuously accelerated to remain relevant with according to organizational needs and delivered
evolving business environments and the expectations through various methods, both in-person and digitally.
of future talent. The utilization of digital learning, including virtual
learning, hybrid learning, and e-learning, provides
In the recruitment process, the Bank takes a digital employees with the flexibility to continuously develop
approach through various job portals and the Bank’s their competencies.
career website, including the implementation of online
personality assessments (as needed) to accelerate The competency certification program is conducted
and increase the efficiency of candidate selection. on an ongoing basis as part of the Bank’s efforts to
ensure employees possess adequate expertise aligned
Through the Employee Referral Program, the Bank with industry standards, governance requirements,
empowers employees as organizational ambassadors and the Bank’s transformation direction. The program
to recommend competent potential talent. This includes Risk Management Certification (SMR),
strategy is supported by strengthening a consistent certifications in Payment Systems and Treasury, and
employer branding narrative on social media to other professional certifications relevant to business
build a positive public perception. By highlighting and operational functions, such as AAJI, WPPE-P,
aspects of innovation and work dynamism, the Bank and WAPERD. In addition, in line with the increase in
is committed to continuously attracting top talent operational risks and the need to strengthen internal
ready to contribute to the company’s progress. controls, the Bank also facilitates certifications in
compliance and fraud prevention, including Certified
Career development is an important part of the Anti-Fraud Manager (CAFM) and certifications
Bank’s talent management strategy in building in APU, PPT & PPPSPM. The Bank also supports
a sustainable and competitive organization. The competency development in information technology
career development approach is aimed at ensuring and cybersecurity, including Cisco Certified Network
the availability of talent ready to support business Associate (CCNA), Certified SOC Analyst (CSA),
strategy achievement and strengthen long-term and Enterprise IT Architecture with TOGAF. These
leadership. initiatives aim to strengthen employees’ technical
capabilities to support system reliability, information
Internal promotion policies and succession security, and the Bank’s technology architecture
management serve as the foundation for maintaining readiness.
leadership continuity and strengthening the talent
pipeline. Targeted learning initiatives continue to Ownership of the Board of Directors, Board of
be developed to ensure employees possess the Commissioners, and Shareholders within the Bank’s
competencies and readiness necessary to support Business Group
organizational transformation and the Bank’s Share ownership (direct and indirect) in Bank Mega
sustainable growth. by members of the Board of Commissioners and the
Board of Directors serving in 2025 is as reported in
To support business sustainability and the the Company Profile and Governance Report sections
achievement of business strategies, the Bank of this Annual Report.
implements capability development and employee
competency enhancement through the strengthening Significant Changes in The Bank and The
of a learning organization foundation, ensuring Bank’s Business Group
alignment between employee competencies, the Throughout 2025, there were no significant changes
dynamics of the banking industry, and the Bank’s in the Bank or its Business Group.
transformation direction throughout 2025.
Business Outlook 2026, Economic
During 2025, Bank Mega conducted training Developments, and Market Targets
programs involving more than 120,000 participants. The dynamics, challenges, and uncertainties in 2026
These programs included competency certification, are expected to persist. Globally, key issues include
development of technical skills (hardskills) and the ongoing attacks by the United States and its allies
non-technical skills (softskills), as well as leadership on Iran, the potential re-emergence of inflationary
training to ensure employees are prepared to face the pressures, and risks of supply chain disruptions, which
PT BANK MEGA Tbk 2025 Annual Report 47
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Management Report
could impact developing countries. Bank Indonesia Observing these economic developments, Bank Mega
(as of February 2026) predicts that global economic believes it can continue to achieve strong results in
growth will slow to 3.2%, slightly down from 3.3% in line with its long-term strategy and business plan,
2025, reflecting high financial market uncertainty due as outlined in the Bank Business Plan submitted to
to geopolitical tensions and the effects of U.S. tariffs. OJK. The Bank’s business development strategy for
Meanwhile, the International Monetary Fund (IMF) 2026 will be based on the development of reliable
in January 2026 raised its global economic growth human resources, the transformation of information
forecast for 2026, noting the ability of businesses technology systems to support digital banking
and economies to adapt to the easing of U.S. tariffs in processes, and the optimization of synergies within
recent months, along with continued surges in artificial the CT Corp ecosystem, with a focus on each business
intelligence (AI) investments, which are driving asset segment.
wealth and expectations of productivity gains. In
the updated World Economic Outlook released by We have established strategies to achieve the targets
January 2026, the IMF projects global gross domestic set in the Bank Mega 2026 Business Plan, including:
product (GDP) growth of 3.3% in 2026. 1. Driving growth in transaction banking to facilitate
transactions and create added value for both
Amid the dynamics of the global economy, Bank funding and credit customers, expand the low-
Indonesia projects 2026 economic growth to increase cost funding base (CASA), and improve the
in the range of 4.9–5.7% (yoy) in line with various efficiency of funding costs (cost of funds).
policies from the Government and Bank Indonesia to 2. Positioning the network business model as a
stimulate economic growth. Bank Indonesia continues “One Stop Solution” that provides comprehensive
to strengthen the policy mix through monetary, financial services for customers.
macroprudential, and payment system policies, which 3. Increasing credit distribution while maintaining
are closely coordinated with fiscal stimulus and the a prudential banking approach and focusing
government’s real sector policies to promote higher on corporate segments that are still capable of
and more resilient growth. positive growth amid economic uncertainty.
4. Growing the credit card business through
At the Bank Indonesia Board of Governors Meeting partnerships within the CT Corp ecosystem
(RDG) on march 16-17, 2026, it was decided to and applying selective acquisition strategies to
maintain the BI Rate at 4.75%, the Deposit Facility maintain portfolio quality.
Rate at 3.75%, and the Lending Facility Rate at 5. Driving growth in third-party funds (DPK) from
5.50%. This decision aligns with the current policy the retail segment.
focus on strengthening the Rupiah exchange rate 6. Increasing fee-based income from Treasury and
stabilization amid continued high global financial other business lines.
market uncertainty, to support the achievement of 7. Targeting an LDR ratio in line with Bank policy,
the 2026–2027 inflation target and to encourage around 70%.
economic growth. Inflation in 2026–2027 is projected 8. Enhancing efficiency in other expenses with a
to remain within the target of 2.5±1%. target BOPO ratio of around 70%.
9. Transforming information technology to support
Bank Indonesia’s macroprudential policies remain the development of retail and digital banking,
aimed at promoting pro-growth economic mitigate operational risks, and improve operational
development through increased credit/financing to cost efficiency through automation of operational
the real sector, especially government priority sectors, processes.
and accelerating reductions in bank lending rates
through the implementation of the Macroprudential Sustainable Finance and Environmental Social
Liquidity Incentive Policy (KLM) while maintaining Responsibility (TJSL) Initiatives and Implementation
prudential principles. Payment system policies are Sustainable Finance initiatives, the application
also directed to support economic growth through of Environmental, Social, and Governance (ESG)
strengthening synergies in the expansion of digital principles, and the commitment to Environmental
payment acceptance, enhancing the payment system and Social Responsibility (TJSL) are part of Bank
industry structure, and improving the reliability and Mega’s long-term business strategy. These efforts
resilience of payment system infrastructure. aim to ensure business sustainability while adhering
48 PT BANK MEGA Tbk 2025 Annual Report
Page 51
to sustainability principles. Bank Mega focuses not year. The avoided tree cutting contributes to carbon
only on improving financial performance but also absorption of 14.84 tons CO2 and a potential oxygen
on making a positive contribution to society and the production of around 463.66 tons O2. Additionally, the
environment. reduction in paper usage contributed to a decrease
in emissions of 52.48 tons CO2, resulting in a total
As part of this commitment, Bank Mega continues potential emission reduction of 67.29 tons CO2.
to strengthen the integrated implementation of
Sustainable Finance in alignment with national To support the energy transition toward a low-carbon
agendas and regulatory policies, including the economy, Bank Mega operates five (5) Public Electric
implementation of POJK 51/2017, enhancing Vehicle Charging Stations (SPKLU) with ultra-fast
governance practices, and developing a financing charging facilities at Menara Bank Mega. The provision
portfolio increasingly aligned with Environmental, of this infrastructure is part of the Bank’s contribution
Social, and Governance (ESG) principles. This strategic to developing a low-emission mobility ecosystem and
direction has been consistently incorporated into promoting the use of more environmentally friendly
the 2025 Sustainable Finance Action Plan (RAKB), transportation.
ensuring that all of the Bank’s sustainability targets
are aligned and integrated with measurable business As environmental and social risks, including climate
strategy controls. change risk, become increasingly complex, Bank
Mega recognizes the importance of strengthening
In 2025, Bank Mega implemented various programs to debtors’ understanding of sustainability by
manage the environmental impact of its operational integrating sustainable finance principles into the
activities. Initiatives for energy efficiency and credit distribution process, including through the
reducing paper usage continued across the entire development of a portfolio aligned with green
office network. Emissions calculations were expanded financing principles. This comprehensive approach
compared to the previous year. Total operational ensures that credit distribution not only adheres to
emissions from Scope 1—including fuel (BBM) prudential principles but also supports sustainable
consumption, HVS paper, and newspaper paper—and financial practices.
Scope 2—including electricity, piped water (PAM),
and online taxi usage—were recorded at 6,391.59 tons In line with regulatory developments, Bank Mega
CO2e. implements Climate Risk Management & Scenario
Analysis (CRMS) and Climate Risk Stress Testing
The development of digital services is one of Bank (CRST) by mapping climate risks in priority sectors.
Mega’s strategies to support operational efficiency This mapping is supported by policies, procedures,
while reducing environmental impact, particularly and methodologies to measure, monitor, and
through paper reduction. Digital savings account control risks in an integrated manner within business
openings have been actively conducted since 2021. processes.
By the end of 2025, account openings through the
M-Smile application reached 119,193 accounts, while In the implementation of Environmental and Social
the implementation of e-statements for credit cards Responsibility (TJSL), the Bank runs the Mega Berbagi
covered 947,707 accounts, or 94% of total accounts. and Mega Peduli programs, while also supporting
These digital initiatives contribute to more efficient financial literacy and inclusion. In 2025, the actual
operations and support environmentally friendly expenditure for the Mega Peduli program reached Rp
banking practices. 134 million, while donations from the Tabungan Mega
Berbagi savings were distributed, amounting to Rp
The implementation of various digital programs at 6.30 billion, to enhance the capacity of educators,
Bank Mega has contributed to paper use efficiency strengthen student literacy in remote areas, and build
while supporting efforts to reduce carbon emissions. or renovate educational facilities in various regions.
As a result of digitalization, Bank Mega successfully These initiatives reflect Bank Mega’s commitment
reduced paper usage by 12.11 million sheets, an 8.42% to creating sustainable social impact, in line with
increase compared to 11.17 million sheets in 2024. This efforts to support inclusive growth and the welfare of
reduction is estimated to have saved approximately Indonesian communities.
1,055 trees, up 8.87% from 969 trees in the previous
PT BANK MEGA Tbk 2025 Annual Report 49
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Management Report
Going forward, Bank Mega will continue to strengthen As part of implementing Good Corporate Governance
the implementation of Sustainable Finance in a (GCG), Bank Mega routinely conducts monitoring and
consistent and impactful manner, maintaining a evaluation of risk management practices during Board
balance between business expansion, disciplined risk of Directors meetings and Joint Board of Directors
management, and the creation of tangible benefits and Commissioners meetings. Risk management
for society and the environment. This approach implementation remains a priority for the Board of
reflects Bank Mega’s commitment to building a more Directors and Board of Commissioners and is ensured
inclusive, responsible, and sustainable future. to comply with regulations.
Implementation of Governance and Risk The Bank has established a Risk Management Policy
Management and detailed policies for managing each type of
The Board of Directors, Board of Commissioners, risk, including Credit Risk, Market Risk, Liquidity
and all members of Bank Mega are committed to Risk, Operational Risk, Strategic Risk, Legal Risk,
implementing best governance practices to ensure Compliance Risk, and Reputational Risk, as well as
that every program and plan is realized as intended. A an Integrated Risk Management Policy. Regarding
consistent commitment to Bank Governance builds a Technology and Cyber Risk, the Bank is currently
strong foundation for a healthy and resilient corporate developing a Technology & Cyber Risk Management
system, enhancing competitiveness, ultimately Policy.
increasing investor confidence, and providing long-
term value. Implementing governance is essential to Within the group-wide scope, Bank Mega serves as
maintain transparency and accountability in managing the Parent Entity in the implementation of Integrated
the Bank for the public and to deliver added value to Governance and Integrated Risk Management within
shareholders and other stakeholders. the Mega Corpora Financial Conglomerate.
In applying governance, Bank Mega ensures that In efforts to improve the quality of risk management
the principles of good governance—transparency, implementation, particularly in aligning risk
accountability, responsibility, independence, and management strategies with the Bank’s overall
fairness—are implemented at all levels of the business strategy, the Bank continuously monitors
organization in Bank activities. All business activities and reviews risk limit parameters and thresholds
must align with the Bank’s vision, mission, corporate periodically to ensure they remain aligned with the
values, and strategy, following the principles of business plan and risk tolerance set by the Bank.
prudence and the regulations of the Financial Services For parameters that exceed the risk tolerance, the
Authority (OJK), Bank Indonesia, as well as applicable Bank has established follow-up actions decided
laws and regulations. by management through Board of Directors
meetings and/or Risk Management Committee and
To enhance the quality of governance implementation, Crisis Management Committee meetings, with the
the Bank continuously conducts self-assessments to implementation of these actions monitored by the
measure the effectiveness of its governance practices. Risk Management Unit (SKMR).
The assessments are carried out based on POJK No.
17/2023 and SEOJK No. 13/POJK.03/2017 regarding Assessment of the Committees Under the
the Implementation of Governance for Commercial Board of Directors
Banks. These evaluations are conducted twice a In carrying out the tasks and responsibilities of
year, in June and December. The results of the Self- managing the Bank, the Board of Directors is
Assessment for Semester I and II of 2025 indicated assisted by eight committees: the Risk Management
a score of 2 (Good), signifying that, in general, Bank Committee, the Asset and Liability Committee
Mega has implemented governance principles well (ALCO), the Credit Policy Committee, the Information
and meets adequate requirements. During the exit Technology Steering Committee, the Human
meeting and prudential meeting on October 29, Resources Committee, the Product Committee,
2025, OJK awarded Bank Mega Tbk a Bank Health the Credit Committee, and the Crisis Management
Rating (PTKB) of 2 (Healthy), with governance Committee. As the Main Entity in the Mega Corpora
implementation also rated 2 (Good). The assessment Financial Conglomerate, Bank Mega has established
for Semester II, as of the publication of this report, is the Integrated Risk Management Committee under
still under review by OJK. the coordination of the Board of Directors.
50 PT BANK MEGA Tbk 2025 Annual Report
Page 53
Throughout 2025, the Board of Directors assessed On this occasion, we would like to express our
that these committees had performed their gratitude to Mrs. Lay Diza Larentie and Mr. Guntur
duties and responsibilities well. The performance Triyudianto for their contributions to Bank Mega over
assessment of these committees was based on the years; and we extend a warm welcome to Mr.
various aspects, including the number of meetings Heriwan Gazali for joining Bank Mega. We hope that
held, the participation of Directors and committee with the current composition of the Board, Bank Mega
members in committee meetings, and the decisions can continue to grow and achieve better performance
and recommendations made during those meetings. sustainably.
The participation of the Directors in committee
meetings, including the decisions taken during the Appreciation and Closing
discussions, was also used as a reference in the We believe that the positive performance achieved by
performance evaluation of the Committees under the Bank Mega in 2025 is the result of the collaboration
Board of Directors. of many parties. Therefore, on behalf of the Board of
Directors, we would like to express our sincere gratitude
Changes in the Composition of the Board of and appreciation to the Board of Commissioners for
Directors their guidance and insights throughout 2025. We also
The Annual General Meeting of Shareholders (AGMS) extend our thanks and appreciation to our customers,
held on March 27, 2025, approved changes in the shareholders, regulators, the public, and all other
composition of the Board of Directors. The AGMS stakeholders for the support and cooperation that
approved the resignation of Mrs. Lay Diza Larentie have been well-established over time.
as Vice President Director of Bank Mega and Mr. C.
Guntur Triyudianto as Director of Bank Mega. The Most importantly, we express our gratitude to all the
AGMS also approved the appointment of Mr. Heriwan employees of Bank Mega for their hard work and
Gazali as Director of Bank Mega. dedication in achieving the results for Bank Mega in
2025. Let us together continue to achieve success
Therefore, after the AGMS held on March 27, 2025, in realizing the vision of Bank Mega “To Become the
the composition of the Board of Directors consists Nation’s Proud Bank.”
of 7 (seven) members, including 1 (one) President
Director, 1 (one) Vice President Director, and 5 (five)
Directors, as follows:
1. Kostaman Thayib – President Director
2. Indivara Erni – Vice President Director
3. Yuni Lastianto – Compliance Director
4. Madi Darmadi Lazuardi – Director
5. Martin Mulwanto – Director
6. YB Hariantono – Director
7. Heriwan Gazali – Director
Jakarta, March 2026
On behalf of the Board of Directors,
Kostaman Thayib
President Director
PT BANK MEGA Tbk 2025 Annual Report 51
Page 54
Management Report
Board of
Directors
Y.B. Hariantono Martin Mulwanto Indivara Erni*
Operations & Treasury & Vice President Director
Information Technology Director International Banking Director
* Termination of Ms. Indivara Erni’s position as Vice President Director in connection with her assignment to PT Mega Corpora. This termination will become effective after the Director
appointed to oversee the Compliance Function at the Annual General Meeting of Shareholders to be held on March 31, 2026 obtains approval from the Financial Services Authority’s Fit
and Proper Test.
52 ** Honorable
bePT
heldBANK MEGA Tbk 2025 Annual Report
dismissal of Mr. Yuni Lastianto from his position as Director overseeing the Compliance Function, which will be proposed at the Annual General Meeting of Shareholders to
on March 31, 2026. This change has been submitted and recorded in the supervisory administration of the Financial Services Authority in accordance with OJK letter No. S-97/
PB.32/2026 dated March 17, 2026.
PT Mega Corpora. Pengakhiran jabatan ini akan berlaku efektif setelah Direktur yang ditunjuk sebagai Direktur yang membawahi Fungsi Kepatuhan pada Rapat Umum Pemegang Saham
Tahunan yang akan diselenggarakan pada tanggal 31 Maret 2026 mendapat persetujuan Penilaian Kemampuan dan Kepatutan dari Otoritas Jasa Keuangan.
Page 55
Kostaman Thayib Heriwan Gazali Madi Darmadi Lazuardi Yuni Lastianto**
President Director Retail Banking Wholesale Banking Compliance &
Director Director Human Capital Director
PT BANK MEGA Tbk 2025 Annual Report 53
Page 56
Management Report
Statements of Accountability of
2025 Annual Report
We, the signatories, hereby stated that all information contained in the 2025 Annual Report of
PT Bank Mega Tbk has been comprehensively presented and that we are fully accountable for the accuracy of
the contents of the Company’s Annual Report.
This statement is made truthfully.
Jakarta, March 2026
BOARD OF COMMISSIONERS
Chairul Tanjung
President Commissioner
Achjadi Ranuwisastra Lambock V. Nahattands
Independent Commissioner Independent Commissioner
Hizbullah
Independent Commissioner
54 PT BANK MEGA Tbk 2025 Annual Report
Page 57
BOARD OF DIRECTORS
Kostaman Thayib
President Director
Indivara Erni
Vice President Director
Yuni Lastianto Madi Darmadi Lazuardi
Compliance & Wholesale Banking
Human Capital Director Director
Martin Mulwanto Y.B. Hariantono Heriwan Gazali
Treasury & Operations & Retail Banking
International Banking Information Technology Director
Director Director
PT BANK MEGA Tbk 2025 Annual Report 55
Page 58
Page 59
Company
Profile
58 Corporate Identity
59 Company at a Glance
60 Chronology of Changes to the Company Name
61 Milestone
62 The Company Logo
63 Business Activities
64 Products and Services
70 Operational Areas
72 Vision, Mission, and Corporate Culture
74 Organizational Structure
76 Board of Commissioners’ Profile
81 Board of Directors’ Profile
91 Management Changes After
2025 Financial Year
92 Profile of Non-Commissioner
Committee Members
100 Executive Officers Profile
104 Composition of Shareholders
106 Corporate Group Structure
107 Chronology of Share Issuance of Share and/or Listing
108 Business Group Structure
110 Subsidiaries and Associate
Entities
110 Chronology of Share Issuance of
Share and/or Listing
112 Association Membership
113 Supporting Capital Market
Institutions and Professions
114 Information on the
Company Website
115 Office Network Address
Page 60
Company Profile
Corporate
Identity
Company Name Ticker Shareholders
PT BANK MEGA Tbk MEGA PT Mega Corpora (58.02%)
Public <5% (41.98%)
Date of Establishment Line of Business Total Employee
April 15, 1969 Banking Services 5,287 employees
(as of December 31, 2025)
Legal Basis of Establishment Commercial Bank License
Deed of Establishment of PT Bank Karman Decree of the Minister of Finance of the Republic of
No. 32 dated April 15, 1969, amended by Indonesia No. D.15.6.5.48, dated August 14, 1969
Deed No. 47 dated November 26, 1969
Foreign Exchange Bank License Custodianship Licence
Senior Deputy Governor of Bank Indonesia Bapepam LK Decree No. 20/STTDWA/PM/2000,
Decree No.3/1/KEP/DGS/2001, dated dated August 2, 2000
January 31, 2001
Authorized Capital Licence of Custodian Bank Bapepam
Rp13,500,000 million, consisting of 27,000 Decision Letter No. No. KEP-01/PM/Kstd/2001,
million shares with a nominal value of January 18, 2001
Rp500 per share
Branch Network Issued and Fully Paid Capital
Head Office : 1 Rp5,870,462 million, consisting of 11,740,923,365
Regional Offices : 8 shares with a nominal value of Rp500 per share
Main Branch Offices : 55
Sub-Branch Offices : 300
Website and Social Media Mobile Banking Application
Website : bankmega.com Mega Smart Mobile (M-Smile)
Facebook : BankMegaID
Instagram : @bankmegaid
X : @BankMegaID
Youtube : Bank Mega Indonesia
Tiktok : @bankmega
Address
Menara Bank Mega
Jl. Kapten Tendean No. 12-14A
Jakarta Selatan 12790
DKI Jakarta, Indonesia
Mega Call : 08041500010/(+62-21) 2960 1600
Phone : (+62-21) 7917 5000
E-mail : corsec@bankmega.com
Fax. : (+62-21) 7918 7100
58 PT BANK MEGA Tbk 2025 Annual Report
Page 61
Company
at a Glance
The business journey of PT Bank Mega Tbk can Following its public listing, Bank Mega obtained
be traced back to a family-owned bank known as approval from Bapepam-LK to operate as a trustee
PT Bank Karman, which was established in 1969 in effective August 2, 2000. Several months later, the
Surabaya pursuant to Deed of Establishment No. 32 Bank was granted a foreign exchange bank license
dated April 15, 1969, as amended by Deed No. 47 pursuant to Decree of the Senior Deputy Governor
dated November 26, 1969. In line with its business of Bank Indonesia No. 3/1/KEP/DGS/2001 dated
expansion, Bank Karman relocated its head office to January 31, 2001, further expanding the scope of its
Jakarta in 1992 and subsequently changed its name banking activities.
to PT Mega Bank.
Today, Bank Mega continues to uphold its
A significant milestone followed in 1996, when commitment to delivering reliable, innovative, and
CT Corp (formerly PARA Group), a holding company technology-driven banking services. Throughout
owned by prominent Indonesian entrepreneur Chairul 2025, the Bank has actively introduced and supported
Tanjung, acquired ownership of PT Mega Bank. leading digital solutions, including the deployment of
To further strengthen its image as a trusted and QRIS Cross Border, enabling customers to perform
reputable financial institution, the Bank officially seamless cross-border QR payments with a single
adopted the name PT Bank Mega in 2000. code, as well as the Tap In-Tap Out initiative across
public transportation and infrastructure as part of
In the same year, as part of its efforts to reinforce Indonesia’s advancing digital payment ecosystem.
its capital structure and broaden its shareholder These initiatives and accolades underscore Bank
base, Bank Mega conducted an Initial Public Offering Mega’s enduring dedication to enhancing customer
(IPO) and listed its shares on the Indonesia Stock experiences, advancing its digital capabilities, and
Exchange under the ticker symbol MEGA, thereby reinforcing its strategic role in the Indonesian financial
becoming a publicly listed company under the name services landscape, aligned with the Bank’s vision of
PT Bank Mega Tbk. Since then, a portion of the Bank’s “Becoming the Pride of the Nation.”
shares has been held by public investors, while the
controlling shareholder remains PT Mega Corpora, the
holding company for all financial services businesses
within the CT Corp Group.
PT BANK MEGA Tbk 2025 Annual Report 59
Page 62
Company Profile
Chronology of Changes
to the Company Name
The history of PT Bank Mega Tbk began with the establishment of a bank known as PT Bank Karman, which was
incorporated in the Republic of Indonesia and domiciled in Surabaya pursuant to Deed of Establishment No. 32
dated April 15, 1969. In line with business expansion and organizational development, the Company relocated its
head office to Jakarta in 1992 and subsequently adopted the name PT Mega Bank.
Following the acquisition of PT Mega Bank by CT Corp (formerly PARA Group), the Company undertook a
broader corporate transformation. This phase was marked by the introduction of a new corporate logo in 1997,
Milestone
PT Mega Bank was
taken over by CT Corp
(formerly PARA Group),
Starting as a family Company changed its a holding company
owned business called name in 1992 to PT Mega owned by Chairul PT Mega Bank
PT Bank Karman, and Bank and relocated its Tanjung, an Indonesian underwent a logo
domiciled in Surabaya. Head Office to Jakarta. entrepreneur. transformation.
1969 1992 1996 1997
2000 2013 2014 2017
Change of name from Bank Mega launched a Bank Mega participated The launch of the Mega
PT Mega Bank to new design of its logo in the launching of the Travel Card, a credit
PT Bank Mega was and a new motto “For National Non-Cash/ card that offers the best
followed by an initial A Better Indonesia.” GNNT Movement to benefits to cardholders
public offering (IPO) and The new logo is a support the Less Cash who travel, such as
the listing of its shares on profound reflection on Society program of Competitive Exchange
the BEJ and BES, as well the expectations of Bank the Government of Rate Guarantee.
as a change of name to Mega to start building Indonesia. Additionally, card users
PT Bank Mega Tbk. Indonesia into an will earn more mileage
unyielding nation with and have greater
excellence, always able flexibility in redeeming
to realize prosperity and mileage points.
a better life.
2007
Bank Mega issued
subordinated bonds.
60 PT BANK MEGA Tbk 2025 Annual Report
Page 63
followed by a change of the Company’s name to PT Bank Mega in 2000, reflecting the strengthening of its
corporate identity and market positioning within Indonesia’s banking sector.
As part of its efforts to strengthen its capital structure, and in conjunction with the Initial Public Offering (IPO)
and the listing of the Company’s shares on the Indonesia Stock Exchange, the Company officially adopted the
name PT Bank Mega Tbk on January 17, 2000. This change marked the Company’s status as a publicly listed
entity and broadened public participation in Bank Mega’s share ownership.
The Bank launched The Bank launched the
M-Smile (Mega Smart Mega Payment Gateway
Mega Intelligent Mobile) and participated and participated in
Launch of the Mega Assistant (MILA) in the implementation the implementation
Cash Line. chatbot was launched. of QRIS. of BI FAST.
2018 2019 2020 2021
2022 2023 2024 2025
Participated in the • Introduced QRIS • The new Bank Mega M-Smile has introduced QRIS
development of the TUNTAS (Transfer, Tap to Pay service: A Tap (Contactless) feature
QRIS Tuntas (Cash Withdrawal, and New Way of Payment, to enhance the efficiency
Withdrawal, Transfer Deposit). a virtual credit card and convenience of cashless
& Deposit) feature • Launched QRIS Cross payment method transactions. In addition,
together with Bank Border services. using contactless M-Smile has expanded its
Indonesia and ASPI. technology on the QRIS Cross Border capability
M-Smile app for by extending country
Android smartphones coverage to Japan, thereby
with NFC technology. supporting customers’
• The launch of Mega payment transactions
Zaver, a digital saving abroad.
account from Bank
Mega, offers various Launch of the BLIV Card, a
conveniences and credit card designed to meet
benefits, including the needs of a digital lifestyle
no minimum balance that emphasizes flexibility,
requirement and no convenience, and delivers
administrative fees. optimal value for customers.
PT BANK MEGA Tbk 2025 Annual Report 61
Page 64
Company Profile
The Company
Logo
The Bank Mega logo, launched in 2013, consists of To further reinforce its identity, the yellow color
two components: the logomark and the logotype, represents intelligence and hope, combined with
which form an inseparable unit. This logo represents gray, which signifies sophisticated processes and
Bank Mega’s aspiration to contribute to Indonesia’s systems. Meanwhile, orange reflects enthusiasm and
development, fostering a nation of excellence optimism, showing that every Bank Mega individual
and resilience, always striving for prosperity and approaches situations with a positive perspective and
continuous improvement in life. always strives for the best outcomes.
The logomark, or the recognizable “M” symbol, is The “Bank Mega” logotype and the “M” logomark
well-known among Bank Mega’s stakeholders. It together define Bank Mega’s brand identity,
consists of warm colors symbolizing Bank Mega’s consistently representing the Bank’s presence and
energy and spirit, fresh thinking, and comprehensive commitment to building prosperity and a better life
financial solutions for both customers and employees. within Indonesia’s banking and financial industry.
62 PT BANK MEGA Tbk 2025 Annual Report
Page 65
Business
Activities
Business Activities Conducted in 2025
Business Activities Based on
the Articles of Association (2025) Have been Not yet
Implemented Implemented
Collecting funds from the public in the form of deposits, including √
savings accounts, demand deposits, time deposits, certificates of
deposit, and/or other equivalent forms;
Extending funds in the form of loans; √
Conducting activities in the payment systems sector; √
Transferring funds for the Bank’s own interests and/or for customers’ √
interests;
Placing funds with other banks and borrowing funds from other √
banks, whether using written instruments, telecommunications
facilities, or bill of exchange, checks, or other instruments;
Issuing and/or conducting transactions in debt acknowledgment √
instruments, bills of exchange, shares, bonds, credit securities, or any
derivatives thereof, treasury bills, government-guaranteed securities,
Bank Indonesia Certificates (SBI), in forms commonly traded in the
Capital Market and Money Market (securities), for the interest of the
Bank and/or customers;
Providing safe deposit boxes for the storage of goods and securities; √
Conducting business activities in foreign currencies; √
Conducting receivables transfers, factoring, credit card business, √
and trustee services;
Conducting other business activities with the approval of the √
Financial Services Authority (OJK);
Conducting capital participation in institutions carrying out activities √
in the banking, capital market, insurance, pension fund, financing
institution sectors, and other financial services institutions based on
laws and regulations in the financial services sector, referred to as
Financial Services Institutions, and/or other companies supporting
the banking industry by fulfilling provisions stipulated by OJK;
Conducting temporary capital participation outside of Financial √
Services Institutions to overcome the consequences of credit failure,
with the condition that the participation must be withdrawn;
Acting as the founder and administrator of pension funds in √
accordance with prevailing laws and regulations on pension funds;
Cooperating with other Financial Services Institutions and with √
non-Financial Services Institutions in providing financial services to
customers, and/or
Conducting other banking activities as permitted under prevailing √
laws and regulations.
PT BANK MEGA Tbk 2025 Annual Report 63
Page 66
Company Profile
Products
and Services
Bank Mega offers a wide range of banking products, including both savings and loan services, for individual
and institutional customers. These banking products are complemented by various services tailored to meet
customers’ needs.
Deposit Products
Savings Current Accounts Deposits
• Mega Dana • Mega Perdana • Mega Pro • Mega Depo
• Mega Zaver • Mega Ultima • Mega Bisnis • Mega Depo Valas
• Mega Maxi • Mega Valas • Mega Pro Valas • Mega Depo On Call
• Mega Berbagi • TabunganKu • Mega Bisnis Valas
• Mega Rencana • Rekening Dana Nasabah • Giro Rekening Dana Nasabah
Loan Products
Working Capital Loans Investment Loans Consumer Loans
• Checking Account (PRK) • Term Loan • House Loan (KPR)
• Demand Loan (DL) • Mal Outlet Financing • Housing Loan for Renovation (KPPR)
• Fixed Loan (FL) • Car Loan (KPM)
• Account Receivable (A/R) Financing • Multipurpose Loan (KMG)
• Fixed Loan (FL) • Implant Banking Program
• Developer Line
Indirect Channels
• Mega Oto Join Financing
• Mega Multi Purpose Join Financing
• Mega Oto Pengalihan Portofolio
• Mega Multi Purpose Pengalihan Portofolio
Trade Finance
Export Products Import Products Guarantee Products
• Domestic Letter of Credit (SKBDN) • Letter of Credit (LC) and Domestic • Bank Garansi/Standby LC/Demand
Export Letter of Credit (SKBDN) Import Guarantee
• Domestic Letter of Credit (SKBDN) • Inward Documentary Collection
Collection Basis • Shipping Guarantee
• Outward Documentary Collection • LC/SKBDN UPAS (Usance Payable
• Bank Guarantee At Sight) / UPAU (Usance Payable At
• Negotiation of Export Bills/Bills Usance)
Discounting (LC/SKBDN) • Trust Receipt (LC/SKBDN)
• Forfeiting (LC/SKBDN)
Services
• Mega ATM • Mega Trustee (Wali Amanat) • Mega Intercity Clearing
• Mega Pass • Mega Concentration Account • Mega E-Billing Settlement Bank
• Mega Call • Mega Automatic PIB • Mega Payroll
• Mega Cash • Mega Custody Service • Mega First Priority Banking
• Mega Auto Pay • Mega Security Agent • MoneyGram
• Mega Internet • Mega Transfer • Mega Virtual Account
• Mega Internet Bisnis • Mega Clearing • M-Smile
• Mega Tax • Mega Inkaso • M-Money
• Mega SDB (Safe Deposit Box)
International Transaction Wealth Management
• Remittance • Obligasi
• Reksa Dana
Treasury • Bancassurance
• Foreign Exchange Transactions (Spot, Forward & Derivatives)
• Money Market
• Marketable Securities/Bonds
• Structured Product
64 PT BANK MEGA Tbk 2025 Annual Report
Page 67
Payment by Credit Card MILA (Mega Intelligent Assistant) is Bank Mega’s
chatbot service, accessible through WhatsApp and
• BLIV Card • Mega Gold Card
• Mega Infinite Card • Metro Mega Card the M-Smile application, designed to assist customers
• Mega Travel Card • Transmart Mega Card and the general public in obtaining information related
• Mega Platinum Card (Platinum & Classic)
• Mega Corporate Card to Bank Mega’s products, services, and promotions.
Powered by Artificial Intelligence, enhancements
to MILA are intended to improve customer access
For detailed information on each banking product to information and self-service capabilities, while
and service, please visit the Bank Mega website also supporting resource efficiency and operational
through the link https://bankmega.com/en/. optimization.
New Product and Services In 2025 Bank Mega also launched the BLIV Card credit card,
Throughout 2025, Bank Mega continued to drive a product specifically targeting the Generation Z and
innovation by developing various banking products millennial segments. With cashback offers of up to
and services to meet customers’ evolving needs. Key 5% on every transaction, the BLIV Card is designed to
developments included the implementation of QRIS meet the needs of a digital lifestyle that emphasizes
Tap (Contactless), enhancement of the QRIS Cross flexibility, convenience, and delivers optimal value for
Border feature through the addition of a new country, customers.
Japan & improvements in MILA (Mega Intelligent
Assistant) Chatbot. Digital Banking Services
Bank Mega has launched a mobile banking
QRIS Tap is a digital contactless payment method that application called M-Smile on April 15, 2020. This
utilizes Near Field Communication (NFC) technology application makes it easy for the customers to access
on mobile devices and contactless-enabled terminals/ the information and services of the bank in one hand.
EDC. This feature enables customers to conduct M-Smile offers various features including digital
transactions using NFC-enabled smartphones across account onboarding, mutation information, billing,
various use cases, including public transportation cardless cash withdrawals, transfers, payments,
(KRL, LRT, Transjakarta, and MRT) as well as parking purchases, top up electronic money, use of QRIS with
machines. MPM, CPM and TTM methods, Tap (Contactless) and
Cross Border (Thailand, Malaysia, Singapore & Japan).
QRIS Cross Border is a cross-border payment feature
enabled through the interconnection of national QR In addition, customers have the freedom to choose
code payment systems. The addition of Japan aims the source of funds for transactions. They can use
to expand the convenience of customers’ payment savings, credit cards or electronic money. Customers
transactions abroad. can also manage their accounts independently, both
savings and credit cards. They can update the latest
promotions with benefits that customers can enjoy at
any time.
PT BANK MEGA Tbk 2025 Annual Report 65
Page 68
Company Profile
In summary, the development of the innovation of digital services in the past five years can be described as
follows:
2021
• Registration for New Customers via M-Smile with • Investment Features for Mutual Funds
Video Banking Verification To facilitate customers’ mutual fund investment
To enhance customer acquisition, Bank Mega activities, Bank Mega developed mutual
introduces a registration service for prospective fund investment features, including online
customers through the M-Smile mobile banking SID registration, mutual fund purchases, and
app, with verification via Customer Service Video investment transactions such as top-ups,
Banking (CSVB) for prospective customers redemptions, and switching.
interested in Bank Mega’s products, so they no
longer need to register at the branch. • BI FAST Transfer Method
To provide greater convenience in fund transfer
• Enhanced Savings & Credit Card Services transactions, Bank Mega introduced the BI-FAST
To provide convenience for customers using transfer method with zero transfer fees, aimed
Savings Accounts & Credit Cards, Bank Mega has at increasing customer acquisition as well as
developed a service feature that includes card the number of new users of the M-Smile mobile
blocking, scheduled transactions, setting credit banking application.
card limits, requesting credit card limit increases,
and more. • Updated M-Smile Interface in 2021
The updated interface offers a better user
• Addition of Billers for Purchases, Payments & experience for mobile banking customers.
Top-Ups
To increase purchase, payment, and top-up
transactions, Bank Mega added new billers to the
M-Smile application, including payment billers
(SBN/MPN, loans, and cable television) as well as
electronic money top-up services.
66 PT BANK MEGA Tbk 2025 Annual Report
Page 69
2022
• Development of the online account opening • Bond Investment Channels
feature To provide customers with greater convenience in
To enhance new customer acquisition, Bank Mega bond investments, Bank Mega has added a bond
has developed an online account opening feature investment service through M-Smile. Customers
on its Mobile Banking platform, incorporating can place orders, conduct transactions such as
liveness detection and biometric verification for buying and selling, and view their bond portfolio
customer validation. via the M-Smile Mobile Banking app.
• Cross-Border QRIS Development • New Billers for Purchases, Payments & Top-Ups
Bank Mega introduced cross-border QR payments, New billers include DIGITAL SAMSAT (SIGNAL),
enabling customers to make cashless transactions Property Tax (PBB), PDAM, Donations, and Game
in countries like Thailand through partnerships purchases.
with ASPI and Bank Indonesia.
2023
• Digital Credit Card Development Previously, Bank Mega customers were already
To enhance customer convenience in credit able to conduct Cross-Border transactions in
card transactions, Bank Mega has developed a Thailand. This year, the service has been expanded
Digital Credit Card feature, allowing customers to to Malaysia and Singapore.
conduct e-commerce transactions without using a
physical card. • M-Smile Registration with Face Check
Registration for M-Smile now includes face
• Development of QRIS TUNTAS (Transfer, Cash verification for enhanced security and convenience.
Withdrawal & Deposit)
Bank Mega also developed the QRIS TUNTAS • Loan On Card Service via M-Smile
service to facilitate customer fund transactions, Credit Card customers can utilize their available
encompassing Cash Withdrawal, Transfer, and credit limit for personal loans directly through
Cash Deposit features. M-Smile.
• Expansion of QRIS Cross-Border to Malaysia & • Additional Billers for Payment, Purchases & Top-
Singapore Ups New
To facilitate customers in making cashless To facilitate customer bill payments, Bank Mega
payment transactions abroad, Bank Mega has added new billers, including airline tickets,
developed the QR Cross-Border feature in insurance, and multifinance services.
collaboration with ASPI and Bank Indonesia.
PT BANK MEGA Tbk 2025 Annual Report 67
Page 70
Company Profile
2024
• Tap to Pay Credit Card • SPT Report
To enhance Credit Card transaction services, To assist customers in accessing, downloading,
Bank Mega has developed the Tap to Pay CC and storing proof of tax deductions or payments
feature, enabling customers to make credit card related to their savings portfolios at Bank Mega,
transactions seamlessly using the NFC feature on this feature provides supporting data for filing
their mobile devices and facilitating Tap to Pay Annual Tax Returns.
transactions via M-Smile.
• Member Get Member
• Tabungan Mega Zaver To drive customer acquisition and offer additional
Tabungan Mega Zaver is Bank Mega’s digital benefits in the form of MPC Points, Bank Mega
savings product that can be opened via M-Smile. has introduced the Member Get Member feature,
It offers various benefits, such as no minimum allowing existing customers to refer prospective
balance, zero administrative fees, and free new customers through a Referral System.
interbank transfers via BI-Fast.
2025
• QRIS Tap in Tap Out conveniently without carrying cash or exchanging
The QRIS Tap In–Tap Out feature provides foreign currency, offering greater ease, security,
customers with a convenient contactless payment and comfort in cross-border transactions.
experience for transportation modes and public
facilities. Transactions are completed by simply • Contactless Debit Card
tapping an NFC-enabled device on the payment The contactless feature provides greater
terminal, eliminating the need to manually scan a convenience for customers in conducting
QR code and enabling faster, more practical, and transactions. Payments can be made seamlessly
efficient payments. without the need to enter a PIN for transactions
of up to IDR1 million per day, while transactions
• QRIS Cross Border exceeding this amount still require PIN
The QRIS Cross-Border service enables customers authentication. This feature is expected to
to make payments overseas using QRIS. Through contribute to an increase in Bank Mega’s payment
this feature, customers can conduct transactions transaction volume.
In line with the innovations developed above, Bank M-Smile Position
application of M-Smile Total Transaction
Mega was able to record an increase in the number Year
download application Transactions Value
of downloads of the M-Smile application by 27,6% position user
yoy to reach 1.413.349 in 2025. This increase also 2025 1,413,349 1,163,197 16,933,122 78,154
promoted an increase in the number of users of the 2024 1,107,262 971,531 11,714,512 49,908
M-Smile application, which will reach 1.163.197 as 2023 870,300 784,118 8,842,330 36,339
of December 31, 2025, with a growth of 19.7% yoy.
2022 639,465 581,311 5,669,771 20,967
Correspondingly, Bank Mega’s transaction value
2021 430,385 394,564 3,679,204 10,737
via M-Smile application increased by 56.6% yoy to
Rp 78.154 billion. This growth in transaction value is 2020 217,190 286,977 2,064,677 4,893
supported by increasing the number of transactions * The beginning of the launch of M-Smile, user data combines M-Smile
and Mega Mobile users
to reach 16.933.122 or growing by 44.58% yoy in
2025.
68 PT BANK MEGA Tbk 2025 Annual Report
Page 71
NIKMATI TRANSAKSI
KARTU KREDIT
YANG LEBIH PRAKTIS
DENGAN BANK MEGA TAP TO PAY
Khusus Pengguna Smartphone Android dengan NFC
#oneTAPahead
DOWNLOAD
M-SMILE &
APPLY SEKARANG
S&K Berlaku: bit.ly/BM-TAPTOPAY
PT BANK MEGA Tbk 2025 Annual Report 69
Bank Mega berizin dan diawasi oleh Otoritas Jasa Keuangan & Bank Indonesia | Bank Mega merupakan peserta penjamin Lembaga Penjamin Simpanan
Page 72
Company Profile
Operational
Areas
North Kalimantan
North Sumatra West Kalimantan
East Kalimantan
Riau
Islands
Riau
West Sumatra
Jambi
Bangka
Belitung
South Sumatra
Central Kalimantan
Bengkulu
Lampung South Kalimantan
Jakarta
West Java Central Java
Banten
SUMATERA
DI Yogyakarta
West Sumatra 3
South Sumatra 6 East Java
Bali
North Sumatra 14
Riau Islands 2 KALIMANTAN
Riau 11 West
Nusa Tenggara
Jambi 3 West Kalimantan 7
Bangka Belitung 3 South Kalimantan 10
Lampung 6 Central Kalimantan 5 SULAWESI
Bengkulu 1 East Kalimantan 13
North Kalimantan 1 West Sulawesi 1
South Sulawesi 17
Central Sulawesi 4
JAVA Southeast Sulawesi 1
BALI North Sulawesi 5
Banten 16 Gorontalo 1
West Java 53 Bali 7
Central Java 28
East Java 46
Jakarta 72 NUSA TENGGARA
DI Yogyakarta 4
West Nusa Tenggara 3
East Nusa Tenggara 2
70 PT BANK MEGA Tbk 2025 Annual Report
Page 73
355
Total Main Branch Offices
Gorontalo
North
8
Sulawesi
Regional Offices
North Maluku
West Papua
Central Sulawesi
West Sulawesi
Maluku
Southeast Sulawesi
Papua
South Sulawesi
East Nusa Tenggara
MALUKU Area
No. Regional Offices Area
Maluku 1 1 Medan Sumatera, Bangka Belitung and Kepulauan Riau except
North Maluku 2 Lampung and Aceh
2 Jakarta 1 Special Capital Region of Jakarta (except South
Jakarta), Bekasi, Karawang
3 Jakarta 2 South Jakarta, Bogor, Depok, Tangerang, Banten,
PAPUA Lampung
4 Bandung West Java (excluding Bogor, Depok, Bekasi, and
Papua 1 Karawang)
West Papua 2
5 Semarang Central Java, Special Region of Yogyakarta
Southwest Papua 1
South Papua 1 6 Surabaya East Java, NTT, NTB, Bali
Central Papua 2 7 Makassar Sulawesi, Maluku, Papua
8 Banjarmasin Kalimantan
PT BANK MEGA Tbk 2025 Annual Report 71
Page 74
Company Profile
Vision, Mission,
and Corporate Culture
VISION MISSION
The Pride To establish sustainable
relationships with customers
of the Nation through innovative and
synergistic banking services,
supported by an integrated
ecosystem, professional human
resources, and top organizational
performance to deliver high
added value to all stakeholder
72 PT BANK MEGA Tbk 2025 Annual Report
Page 75
CORPORATE VALUES
Dynamic
D Open to change, adaptive, and agile
Entrepreneurship
E Creating business opportunities and continuous improvement to
achieve optimal Company performance
Trust
T Upholding trust and maintaining professionalism
Ethics
E Attitudes and behavior Enforce applicable Norms & Values
Commitment
C A strong will and determination to consistently fulfill promises to
deliver the best contributions
Synergy
S Collaborating to produce much higher Combined Added Value
All Bank Mega employees uphold the values contained
in DETECS, because we believe that the most important
component in a large organization is the values and
culture of the Company.
PT BANK MEGA Tbk 2025 Annual Report 73
Page 76
Company Profile
Organizational
Structure
Taking into account the future business development of the Bank, which requires an ideal Organizational
Structure and the expectation that each organizational line can perform its functions in accordance with the
Company’s objectives, the Bank’s Board of Directors has adjusted the Organizational Structure as stipulated in
Bank Mega’s Board of Directors Decree No. 037/DIRBM/25 dated July 31, 2025, concerning the Organizational
Structure of PT Bank Mega Tbk.
Based on this decision, the latest organizational structure of Bank Mega is as follows:
Wholesale
Retail Banking Banking
Director Director
HERIWAN GAZALI MADI DARMADI
LAZUARDI
Chief of
Network
MARIAM Credit Business
Credit Card
Head
& Unsecured
FERRY
Loan Head
OKTAVIANUS
RIZA ZENIES
MANTIRI
Business
Retail Funding Corporate
CCUL Product, Performance Corporate
Product & Syndication
Portfolio Management & Sales
Transaction Regional Head
Head Analytics Head
Banking Head ANTONIUS
YAN ADISESHA Head HENRY DANIEL
Head PRABOWO
GANDHI OKTO PREDI BUKIT
HERSEN ARGO
HUTAJULU
CCUL Digital &
Sales Indirect
Partnership & Marketing Commercial
Retail Loan Management Channel
Acquiring Communication Banking
Head Head Head
Head Head Head
TBA DENNY LEONARD
RIRI ER SHINTA CAROLINE TBA
KURNIAWAN PANJAITAN
WALLAD SETIABUDI
Telemarketing Priority Mass Market Corporate
Head Segment Segment Funding
NELLY M H Head Head Head
SIDABUTAR LIANA EFENDI TBA DESY MIRANDA
Wholesale
Transaction
Banking
Head
TBA
Strategic
& Business
Development
Head
DEWITRI
PRASDIANA
74 PT BANK MEGA Tbk 2025 Annual Report
Page 77
Board of Commissioners
Risk Monitoring Committee,
Audit Committee,
Remuneration & Nomination Committee,
Governance Integration Committee
President Director
KOSTAMAN THAYIB Risk Management Committee, Assets
and Liabilities Committee, Credit Policy
Committee, Information Technology
Steering Committee, Human Resources
Committee, Product Committee, Credit
Committee, Crisis Management Committee
Vice President Director
INDIVARA ERNI
Treasury & Operations &
Information Compliance and
International
Technology Human Capital
Banking
Director
Director Director YUNI LASTIANTO
MARTIN MULWANTO Y.B. HARIANTONO
Treasury
Crime & Fraud
& Financial Capital
Investigation
Institution Market Services
Head
Head Head
BUDI SETIO
RALPH BIRGER SARMIATI
WIBOWO
POETIRAY
Treasury Procurement & Special Asset
International Trustee & Core Banking Operational Risk
General Management Compliance & Internal Audit
Banking Business Agency System Management
Support Services Head GCG Head Head
Services Head Head
Head Head YEREMIA OMAR HARLINA WATI
Head HARI NOVA
CYNTHIA MARIANA ARIYANTO SOEHARTO LAHARDJA
TBA TAVIANTORO AFRIYANTI
RIKASARI HARYANI IMANUEL(PJS)
Treasury Centralized Collection
Custodian IT Electronic Credit Risk Anti Money Financial
Product & Credit Strategy &
Services Channel Management Laundering Control
Sales Operations Support
Head Head Head Head Head
Head Head Head
SRI BUDIASIH YOYO DICKY ENGGAH ADISTIA
DONNY INDRA MUTESA DEDEP IHSAN
PURWANDARI JUHARTOYO PRAMAYUDHA RAMDANI SUKYANTHO
LUKITO HOLDIN FAUZI
Market, Jakarta CCUL
Centralized
IT Infrastructure Liquidity & Collection & Human
Transactional
Service & Integrated Risk Remedial Capital Chief of Staff
Operations
Operations Management Head Head ANGGORO
Head
Head Head NOORDWIANTO M. ADE SULAKSONO
EMMYLIA
DEDY CURYANI RANGGA BAYU CHANDRA KURNIAWAN
SOESANTI
PAMUNGKAS KRESNA
Process Out Region
IT & Cyber Risk
Management & IT Project CCUL Collection Corporate
Management & Remedial
Internal Management Affairs
Head Head
Control Head Head
Y. WAHYU YEREMIA
Head SANTOSO CHRISTIANA M.
AGUNG ARIYANTO
TRI GANGGA WIBOWO DAMANIK
PRASETYO IMANUEL
WIRATMA
Process & National Credit CCUL
Personal Data
Account System Review & Recovery
Protection
Services Development Restructure Head
Head
Head Head Head BOBBY
R. DEWO
GUNAWAN ACHMAD WINDY SRI HERMAN
TRIATMOKO
AGUSTIYATAMA EKAWATI JOENAN
Network National Credit Corporate
Digital
Operations Appraisal Legal
Banking
Head Head Head
Head
ALOYSIUS ALDIRAHMAN ADANG
FIRDILA SARI
ARY SATRIO PRAMADHANA ISNANDAR
Customer
Experience &
Customer Care
Head
DENNY
TAKARADA
HERLAMBANG
PT BANK MEGA Tbk 2025 Annual Report 75
Page 78
Company Profile
Board of
Commissioners’ Profile
In 2025, there was no changes in the composition of Bank Mega’s Board of Commissioners. As such,
the composition of the Board of Commissioners in 2025 is as follows.
As of December 31, 2025 As of December 31, 2024
President Commissioner Chairul Tanjung Chairul Tanjung
Independent Commissioner Achjadi Ranuwisastra Achjadi Ranuwisastra
Independent Commissioner Lambock V. Nahattands Lambock V. Nahattands
Independent Commissioner Hizbullah Hizbullah
76 PT BANK MEGA Tbk 2025 Annual Report
Page 79
Chairul Tanjung
President Commissioner
Born 1962 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of The Extraordinary General Meeting of Shareholders decision
Appointment on November 15, 2017, and effective on June 4, 2018. The
most recent appointment is effective from the decision of
the Annual General Meeting of Shareholders on February 25,
2022, for a 5-year term.
Educational • Dentistry from the University of Indonesia (1987).
Background • Executive MBA Program at the Educational & Management
Development Institute, Jakarta (1993).
• Doctorate Honoris Causa from Airlangga University,
Surabaya (2013).
• Doctorate Honoris Causa from Padjadjaran University,
Bandung (2013).
• Doctorate Honoris Causa from MARA Technology
University, Malaysia (2014).
• Professor in the field of Entrepreneurship from Airlangga
University, Surabaya (2015).
Work Experience • Chairman of the National Economic Committee (2010-2014).
• Coordinating Minister of Economic Affairs, Kabinet
Indonesia Bersatu II (May-October 2014).
• President Commissioner of PT Bank Mega, Tbk
(2018-present).
Concurrent Positions • President Commissioner of PT CT Corpora.
• President Commissioner of PT Para Rekan Investama.
• President Commissioner of PT Mega Corpora.
• President Commissioner of PT Trans Corpora.
• President Commissioner of PT Trans Airways.
• President Commissioner of PT Private Investment Indonesia.
• President Commissioner of PT Rekan Investama Indonesia.
Affiliate Relationship Ultimate shareholders of PT Bank Mega, Tbk
Training • Mega Leader Conference, Bank Mega, January 9, 2025,
Menara Bank Mega, Jakarta.
• CNBC Indonesia ESG Sustainability Forum 2025 - ESG
and Green Financing for an Inclusive and Sustainable
Indonesian Economy, CNBC Indonesia, January 31, 2025,
Auditorium Menara Bank Mega, Jakarta.
• Strategic Information Security Workshop for Top Level
Management, Bank Mega, November 7, 2025, MTC Menara
Bank Mega (Hybrid).
• Risk Management Level 6 Re-Certification, LSPP,
December 11, 2025, Menara Bank Mega, Jakarta.
PT BANK MEGA Tbk 2025 Annual Report 77
Page 80
Company Profile
Achjadi Ranuwisastra
Independent Commissioner
Born 1944 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of • The Annual General Meeting of Shareholders decision on
Appointment March 24, 2006. The most recent appointment is effective
from the AGMS on February 25, 2022 for a 5-year term. The
letter of independence was signed on January 21, 2022.
• As Commissioner since 2004 based on the Resolution of
the Annual GMS on February 27, 2004.
Educational Bachelor of Economics, Department of Companies,
Background Padjadjaran University, Bandung 1968.
Work Experience • Served as Executive Officer in Bank Ekspor Impor
Indonesia/Bank Exim in 1969, then held several positions
such as Branch Head across Indonesia to Head of Bureau.
• Director Bank Ekspor Impor Indonesia/Bank Exim (1992-
1997).
• Vice President Commissioner PT Bank Danamon Indonesia
Tbk (1997-1998).
• Commissioner PT Bank Mega Tbk (1997-1998).
• President Director PT Bank Mega Tbk (1998-2004).
• Commissioner PT Bank Mega Tbk (2004-2006).
• Independent Commissioner PT Bank Mega Tbk
(2006-Present).
• PT Bank Mega Tbk Audit Committee (2006-2013 and
2015-2022)
• PT Bank Mega Tbk Remuneration Committee (2008-2015)
• PT Bank Mega Tbk Risk Monitoring Committee (2013-
2018)
Concurrent Positions • Chairman of the Remuneration and Nomination
Committee of PT Bank Mega Tbk effective March 7, 2025.
• Chairman of the Risk Monitoring Committee PT Bank
Mega Tbk effective March 1, 2022.
• Chairman of the Integrated Governance Committee of
PT Bank Mega Tbk effective August 18, 2021
Affiliate Relationship Has no affiliation with members of the Board of Directors,
other members of the Board of Commissioners, or with the
controlling shareholder and ultimate control.
Training • Mega Leader Conference, Bank Mega, January 9, 2025,
Menara Bank Mega, Jakarta.
• Risk Management Level 6 Training and Certification, Bank
Mega, February 17–21, 2025, Menara Bank Mega, Jakarta.
• House of Representatives Economic Outlook: Indonesia
Responding to Global Economic Challenges, detikcom,
May 20, 2025, Auditorium Menara Bank Mega, Jakarta.
• Risk Management Level 6 Certification Refreshment,
BARa, August 28, 2025, Online.
• Strategic Information Security Workshop for Top Level
Management, Bank Mega, November 7, 2025, MTC Menara
Bank Mega (Hybrid).
78 PT BANK MEGA Tbk 2025 Annual Report
Page 81
Lambock V. Nahattands
Independent Commissioner
Born 1952 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of The Annual General Meeting of Shareholders decision on
Appointment May 7, 2015 and effective on December 18, 2015. The most
recent appointment is effective from the AGMS decision
on February 25, 2022 for a 5-year term. The letter of
independence was signed on January 21, 2022.
Educational • Bachelor of Law from Universitas Indonesia (1978).
Background • Master of Law from Tarumanegara University (2004).
Work Experience • Ministry of State Secretariat of the Republic of Indonesia
(1979).
• Acting Head of the Legal and Legislative Bureau of the
Cabinet Secretariat, then became Head of the Legal and
Legislative Bureau. Subsequently, he held several positions
as Head of the Legal and Legislation Bureau.
• Deputy Cabinet Secretary for Law and Legislation, Deputy
Cabinet Secretary, Secretary to the Ministry of State
Secretariat, Special Staff to the Minister of State Secretary,
Special Staff to the President’s Chief of Staff, Special
Staff to the Coordinating Minister for Political, Legal and
Security Affairs, Special Staff to the Coordinating Minister
for Maritime Affairs and Investment.
• Received awards from the state of Wira Karya, the Main
Service Honor Star, and the Mahaputra Honor Star.
• Independent Commissioner of PT Bank Mega, Tbk
(2015-present).
• Head of Remuneration & Nomination Committee PT Bank
Mega Tbk (2015-2018)
• Audit Committee Chairman PT Bank Mega Tbk (2022)
• Special Staff to the Coordinating Minister for Legal
and Legislative Affairs at the Coordinating Ministry
for Maritime and Investment Affairs of the Republic of
Indonesia (2014-2024).
Concurrent Positions • Member of the Remuneration and Nomination Committee
of PT Bank Mega Tbk. effective on March 7, 2025.
• Special Staff of the Chairman of the National Economic
Body responsible for Law and Legislation.
Affiliate Relationship Has no affiliation with members of the Board of Directors,
other members of the Board of Commissioners, or with the
ultimate shareholders.
Training • Mega Leader Conference, Bank Mega, January 9, 2025,
Menara Bank Mega.
• House of Representatives Economic Outlook: Indonesia
Responding to Global Economic Challenges, detikcom,
May 20, 2025, Auditorium Menara Bank Mega, Jakarta.
• Risk Management Level 6 Certification Refreshment,
BARa, August 28, 2025, Online.
• Webinar on the Importance of Integrity in the Governance
of Financial Institutions, FKDKP, October 16, 2025, Online.
• Strategic Information Security Workshop for Top Level
Management, Bank Mega, November 7, 2025, MTC Menara
Bank Mega (Hybrid).
PT BANK MEGA Tbk 2025 Annual Report 79
Page 82
Company Profile
Hizbullah
Independent Commissioner
Born 1962 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of The Resolution of the Annual GMS on February 24, 2023,
Appointment and effective on July 31, 2023.
Educational • Bachelor of Economics from Andalas University, West
Background Sumatra (1986).
• Masters in Economics from the University of Indonesia
(2004).
Work Experience • Joined Bank Indonesia in 1992 as a staff member of
the UPBD Audit Office. Subsequently held several
key positions at Bank Indonesia, lastly as Middle Bank
Supervisor until 2012.
• Deputy Director of Bank Supervision 1, Central Java and DIY
Regional Offices, Financial Services Authority (2012-2014).
• Deputy Director of Bank Supervision 2-1, Bank Supervision
Department 2, Financial Services Authority (2014).
• Director of Financial Services Institution (LJK) Supervision,
Regional Office 3 Central Java and DIY, Financial Services
Authority (2014-2016).
• Head of Regional OJK, Regional Office 3 Central Java and
DIY, Financial Services Authority (2016-2017).
• Director of Financial Institutions Supervisory, Regional
Office 8 Bali and Nusa Tenggara, Financial Services
Authority (2017-2018).
• Head of Banking Supervision Department 1, Financial
Services Authority (2018-2022)
• Independent Commissioner of PT. Bank Mega Tbk
(2023-present).
Concurrent Positions Chairman of the Audit Committee of PT Bank Mega Tbk,
effective September 1, 2023.
Affiliate Relationship Has no affiliation with members of the Board of Directors,
other members of the Board of Commissioners, or with the
ultimate shareholders.
Training • Mega Leader Conference, Bank Mega, January 9, 2025,
Menara Bank Mega, Jakarta.
• 2025 Annual Meeting of the Financial Services Industry:
Strengthening a Stable and Inclusive Financial Services
Sector to Support National Priority Programs & Seminar
on the Development of the Financial Services Sector in
Implementing the Mandates of the P2SK Law.
, OJK, February 11, 2025, Jakarta International Convention
Center (JICC).
• House of Representatives Economic Outlook: Indonesia
Responding to Global Economic Challenges, detikcom,
May 20, 2025, Auditorium Menara Bank Mega, Jakarta.
• Risk Management Level 6 Certification Refreshment,
BARa, August 28, 2025, Online.
• Strategic Information Security Workshop for Top Level
Management, Bank Mega, November 7, 2025, MTC Menara
Bank Mega (Hybrid).
80 PT BANK MEGA Tbk 2025 Annual Report
Page 83
Board of
Directors’ Profile
The composition of Bank Mega’s Board of Directors as of December 2025, as resolved at the Annual General
Meeting of Shareholders (AGMS) held on March 27, 2025, approved the resignation of Ms. Lay Diza Larentie
as Vice President Director and Mr. C. Guntur Triyudianto as Director of Operations, and appointed Mr. Heriwan
Gazali as Director of Retail Banking:
As of December 31, 2025 As of December 31, 2024
President Director Kostaman Thayib Kostaman Thayib
Vice President Director - Lay Diza Larentie*
Vice President Director Indivara Erni* Indivara Erni
Credit Director - Madi D. Lazuardi
Wholesale Banking Director Madi D. Lazuardi -
Treasury and International Banking Director Martin Mulwanto Martin Mulwanto
Compliance & Human Capital Director Yuni Lastianto** Yuni Lastianto
Operations Director - C. Guntur Triyudianto**
Operations & Information Technology Director YB Hariantono YB Hariantono
Retail Banking Director Heriwan Gazali -
* The Vice President Director, Lay Diza Larentie, submitted her resignation on January 14, 2025, which has been reported to the OJK Capital
Market in accordance with PT Bank Mega Tbk letter No. 007/COAF/25 and OJK Supervision of Private Banks letter No. 008/COAF/25
dated January 16, 2025. This resignation will be effective after receiving approval at the Annual General Meeting of Shareholders to be
held on March 27, 2025.
** The Operations Director, C. Guntur Triyudianto, submitted his resignation on March 25, 2025, which has been reported to the OJK Capital
Market in accordance with PT Bank Mega Tbk letter No. 045/COAF/25 and OJK Supervision of Private Banks letter No. 046/COAF/25
dated March 25, 2025. This resignation will be effective after receiving approval at the Annual General Meeting of Shareholders to be
held on March 27, 2025.
In 2025, Credit Directorate become Sholesale Banking Directorate, Operations Directorates was merged with the Information Technology
Directorate, and it was subsequently renamed the Operations & Information Technology Directorate.
* Termination of Ms. Indivara Erni’s position as Vice President Director in connection with her assignment to PT Mega Corpora. This termination
will become effective after the Director appointed to oversee the Compliance Function at the Annual General Meeting of Shareholders to be
held on March 31, 2026 obtains approval from the Financial Services Authority’s Fit and Proper Test.
** Honorable dismissal of Mr. Yuni Lastianto from his position as Director overseeing the Compliance Function, which will be proposed at the
Annual General Meeting of Shareholders to be held on March 31, 2026. This change has been submitted and recorded in the supervisory
administration of the Financial Services Authority in accordance with OJK letter No. S-97/PB.32/2026 dated March 17, 2026.
PT BANK MEGA Tbk 2025 Annual Report 81
Page 84
Company Profile
Kostaman Thayib
President Director
Born 1962 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of The Annual General Meeting of Shareholders decision on April 17,
Appointment 2013 and effective on July 16, 2013. The most recent appointment
is effective from the AGMS decision on March 1, 2024, for a 5-year
term.
Educational • Bachelor’s degree in electrical engineering from Trisakti
Background University (1987).
• Master of Business Administration (MBA) in finance & marketing
and Master of Science (MS) in technology management from
Portland State University, Oregon USA (1991).
Work Experience • Operations Manager at PT Program Pendidikan Teknologi
Komputer and then worked as an engineer in various software
companies in Indonesia (1987—1989).
• Deputy Head of Consumer Banking Division at Bank BCA
(1992—2002).
• SVP and Group Head Consumer Liabilities and Electronic
Banking at Bank Mandiri (2002—2004). President Commissioner
of PT AXA Mandiri Financial Services-Indonesia (2003).
• Director of Retail Banking PT Bank Mega Tbk (2004—2012).
• Director of Business Development PT Bank Mega Tbk
(2012—2013).
• President Director of PT Bank Mega Tbk (2013—present).
Concurrent Positions Has no concurrent positions.
Affiliate Relationship Has no affiliation with other members of the Board of Directors,
Board of Commissioners’ members, or with the controlling and
ultimate shareholders.
Training • Mega Leader Conference, Bank Mega, January 9, 2025, Menara
Bank Mega, Jakarta.
• CEO Forum 2025 – Banking Beyond Growth: Powering
a Sustainable and Inclusive Economy for 2025 Onward,
PERBANAS and IBI, January 22, 2025, The Ritz-Carlton
Hotel, Jakarta.
• Annual Meeting of the Financial Services Industry 2025:
Strengthening a Stable and Inclusive Financial Services Sector
to Support National Priority Programs & Seminar on Financial
Services Sector Development in Implementing the Mandate
of the P2SK Law, OJK, February 11, 2025, Jakarta International
Convention Center (JICC).
• Risk Management Level 7 Certification Refreshment, BARa,
February 13, 2025, Online.
• Visa Asia Pacific Senior Client Council Meeting, Visa, February
25–27, 2025, Tokyo, Japan.
• Intensive Mandarin Class Program, Newton Education Center
(NEC), July 17–December 23, 2025, Menara Bank Mega, Jakarta.
82 PT BANK MEGA Tbk 2025 Annual Report
Page 85
Training • Focus Group Discussion (FGD): Opportunities and Challenges
in Financial Intermediation and Strategies for Banking Liquidity
Management, Bank Indonesia, August 12, 2025, Bank Indonesia
Office Complex, Jakarta.
• Visa Asia Pacific Senior Client Council Virtual Meeting – The
Future of Agentic Commerce, Visa Asia Pacific, September 24,
2025, Online.
• Forum of 100 Indonesian Economists 2025 – Domestic
Economic Resilience as the Foundation for Navigating Global
Volatility, CNBC Indonesia, October 28, 2025, Auditorium
Menara Bank Mega, Jakarta.
• Festival of Indonesian Digital Economy and Finance (FEKDI)
x Indonesia Fintech Summit and Expo (IFSE) 2025 – Synergy
and Innovation to Accelerate Indonesia’s Digital Economic and
Financial Transformation, Bank Indonesia & OJK, October 30,
2025, Jakarta International Convention Center (JICC).
• Indonesia Islamic Finance Summit 2025 and the 2025 Annual
Sharia Banking Meeting, OJK, November 3, 2025, The Westin,
Surabaya.
• Strategic Information Security Workshop for Top Level
Management, Bank Mega, November 7, 2025, MTC Menara Bank
Mega (Hybrid).
• CEO Networking 2025: Managing Global Trade and Empowering
Business Strategy, KPEI (PT Kliring Penjaminan Efek Indonesia),
November 18, 2025, The St. Regis Hotel Jakarta.
• Kompas100 CEO Forum – Navigating Direction and Examining
Indonesia’s Resilience Strategies amid Global Volatility, Kompas,
November 26, 2025, Indonesia Convention Exhibition (ICE),
BSD, Tangerang, Banten.
• Bank Indonesia Annual Meeting 2025 – Resilient and Self-
Reliant: Synergy in Driving Higher and More Sustainable
Economic Growth, Bank Indonesia, November 28, 2025, Grha
Bhasvara Icchana, Bank Indonesia Office Complex, Jakarta.
• PERBANAS CFO Forum 2025: Unlocking the Next Growth
Potential, PERBANAS, December 3, 2025, Financial Hall,
Jakarta.
• Financial Forum – Strengthening Indonesia’s Financial System,
CNBC Indonesia, December 3, 2025, Main Hall, Indonesia Stock
Exchange.
• Year-End Dialogue between Members of the Board of
Commissioners and the Financial Services Industry 2025, OJK,
December 4, 2025, The Ritz-Carlton Hotel, Jakarta.
• Executive Coretax Socialization within CT Corp, CT Corp,
December 18, 2025, Menara Bank Mega, Jakarta.
• CEO Forum – Economic Outlook 2026: Navigating Slower
Credit Demand in a Changing Economy, PERBANAS, December
10, 2025, Ballroom Menara BRILiaN, Jakarta.
PT BANK MEGA Tbk 2025 Annual Report 83
Page 86
Company Profile
Indivara Erni
Vice President Director
Born 1967 Citizenship Indonesia
Gender Female Domicile Bekasi
Legal Basis of • Serves as Vice President Director of Bank Mega (coordinating
Appointment Risk Management, Compliance & Human Capital, and
Operations & IT) based on The Annual General Meeting of
Shareholders decision on February 24, 2023, and effective on
June 12, 2023. The most recent appointment is effective from
the AGMS decision on March 1, 2024, for a 5-year term.
• Serves as Risk Director of Bank Mega, based on the resolution
of Annual GMS on March 27, 2014, and effective on September
22, 2014.
Educational Bachelor of Economics with Cum Laude honors from the
Background University of Padjadjaran (1991).
Work Experience Best graduate of Management Development Program at Bank
Universal and served at various positions (1991-2000).
• Her last position after the merger of Bank Universal into Bank
Permata was as Head of Product Manager Division (until 2003).
• Head of Supply Chain Banking Division PT Bank Mega Tbk
(2003-2006).
• Head of Indirect Retail Financing Division PT Bank Mega Tbk
(2006-2012).
• Regional Manager Jakarta PT Bank Mega Tbk (2012-2013).
• Head of Retail & Commercial Business Group PT Bank Mega Tbk
(2013-2014).
• Risk Director PT Bank Mega Tbk (2014-2023).
• Vice President Director of PT Bank Mega Tbk, coordinating
the areas of Risk Management, Compliance & Human Capital,
Operations & IT (2023-present).
Concurrent Positions Has no concurrent positions.
Affiliate Relationship Has no affiliation with other members of the Board of Directors,
Board of Commissioners’ members, or with the controlling and
ultimate shareholders.
Training • Mega Leader Conference, Bank Mega, January 9, 2025, Menara
Bank Mega, Jakarta.
• Risk Management Level 7 Certification Refreshment, BARa,
February 13, 2025, Online.
• PPATK Coordination Meeting 2025 – Optimizing PPATK
Collaboration in Realizing the Asta Cita Agenda for Sustainable
Development, PPATK, February 26, 2025, PPATK Building, 4th Floor.
• CNN Indonesia Leading Women 2025: Leading with Purpose,
Inspiring the Future, CNN Indonesia, May 15, 2025, Auditorium
Menara Bank Mega, Jakarta.
• House of Representatives Economic Outlook: Indonesia
Responding to Global Economic Challenges, detikcom, May 20,
2025, Auditorium Menara Bank Mega, Jakarta.
• Chief Risk Officer (CRO) Roundtable 2025: Managing Bank
Risks amidst Geopolitical and Information Technology Changes,
PERBANAS, September 24, 2025, Griya Perbanas, Jakarta.
• Risk Appetite and Risk Culture: A Key Pillar in Strengthening
Risk Management in the Financial Sector, OJK Institute, October
9, 2025, Online.
• Focus Group Discussion (FGD) on Strengthening the Integrated
Supervisory System for Financial Conglomerates, Financial
Services Authority Supervisory Board, October 10, 2025, Jakarta.
• Meaningful Participation: Strengthening the Integrated
Supervisory System for Financial Conglomerates, Financial
Services Authority Supervisory Board, October 13, 2025, Four
Seasons Hotel, Jakarta.
• Strategic Information Security Workshop for Top Level
Management, Bank Mega, November 7, 2025, MTC Menara Bank
Mega, Jakarta (Hybrid).
• Discussion on Capital Adequacy in Reference to Article 20 of
OJK Regulation No. 30 of 2024, OJK, December 18, 2025, Online.
• Executive Coretax Socialization within CT Corp, CT Corp,
December 18, 2025, Menara Bank Mega, Jakarta.
* Termination of Ms. Indivara Erni’s position as Vice President Director in connection with her assignment to PT Mega Corpora. This termination will
become effective after the Director appointed to oversee the Compliance Function at the Annual General Meeting of Shareholders to be held on
March 31, 2026 obtains approval from the Financial Services Authority’s Fit and Proper Test.
84 PT BANK MEGA Tbk 2025 Annual Report
Page 87
Yuni Lastianto
Compliance and Human Capital Director
Born 1959 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of The Annual General Meeting of Shareholders decision on March 29,
2012, and effective on August 29, 2012. The most recent appointment
Appointment is effective from the AGMS decision on March 1, 2024, for a 5-year
term, with previous positions as:
• Compliance & Human Capital Director (2012-2013)
• Compliance & Good Corporate Governance Director (2013-2016)
• Compliance & Human Capital Director (2016 – present)
Educational Bachelor of Economics from Gadjah Mada University (1983).
Background
Work Experience • Bank Auditor Office staff at Bank Indonesia (1983-1989).
• Head of Credit Audit Division at Bank Universal (1990-1998).
• Head of Internal Audit Unit Bank Mega, Corporate Governance &
Compliance Division Head, and Credit Administration Division Head
(1999-2012).
• Compliance & Human Capital Director of PT Bank Mega Tbk (2012-2013).
• Compliance Director & Good Corporate Governance of PT Bank
Mega Tbk (2013-2016).
• Compliance & Human Capital Director of PT Bank Mega Tbk
(2016-present).
Concurrent Positions Has no concurrent positions.
Affiliate Relationship Has no affiliation with other members of the Board of Directors, Board
of Commissioners’ members, and controlling and ultimate shareholders.
Training • Mega Leader Conference, Bank Mega, January 9, 2025, Menara Bank
Mega, Jakarta.
• Socialization of OJK Regulation No. 45 of 2024 on the Development
and Strengthening of Issuers and Public Companies, OJK, February
6, 2025, Online.
• Risk Management Level 7 Certification Refreshment, BARa, February
13, 2025, Online.
• Webinar on the 2025 Economic and Financial Outlook, OJK Institute,
February 20, 2025, Online.
• CNBC Indonesia Economic Outlook 2025: Riding the Wave of 8%
Economic Expansion, CNBC Indonesia, February 26, 2025, The
Westin Jakarta.
• Socialization of Bank Indonesia’s Role and Support in the
Implementation of Government Regulation No. 8 of 2025 on Export
Proceeds (DHE), Bank Indonesia, February 28, 2025, Online.
• Socialization of Government Regulation No. 8 of 2025 amending
Government Regulation No. 36 of 2023 on Export Proceeds from the
Exploitation, Management, and/or Processing of Natural Resources,
Coordinating Ministry for Economic Affairs of the Republic of
Indonesia, February 28, 2025, Online.
• Forum on Strengthening the GRC Function – Implementation of
Internal Control Over Financial Reporting (ICOFR) to Reinforce the
Financial Services Sector, OJK, March 3, 2025, Online.
• Joint Consumer Protection Education Movement (GEBER PK)
Ramadan 2025, Department of Payment System Surveillance and
Consumer Protection – Bank Indonesia, March 5, 2025, Online.
• Public Discussion: Prevention of Maladministration and Law
Enforcement against Crimes in the Banking Sector, Ombudsman of the
Republic of Indonesia, May 8, 2025, Ombudsman RI Building, Jakarta.
• House of Representatives Economic Outlook: Indonesia Responding
to Global Economic Challenges, detikcom, May 20, 2025, Auditorium
Menara Bank Mega, Jakarta.
• Katadata Policy Dialogue: National Strategies to Combat Financial Crime,
Katadata & PERBANAS, August 5, 2025, Hotel JS Luwansa, Jakarta.
• Discussion on Enhancing the Performance of Handling Consumer
and Public Complaints by Banks and Payment Service Providers at
the IASC (Indonesia Anti-Scam Centre), OJK, September 10, 2025,
Menara Radius Prawiro, Jakarta.
• Focus Group Discussion (FGD) on Strengthening the
Macroprudential Liquidity Incentive (KLM) Policy, Bank Indonesia,
October 15, 2025, Bank Indonesia, Thamrin.
• Webinar on the Importance of Integrity in the Governance of
Financial Institutions, FKDKP, October 16, 2025, Online.
• FIN EXPO 2025 – Financial Inclusion for All: Prosperous People, an
Advanced Indonesia, OJK, October 24, 2025, Surabaya.
• Strategic Information Security Workshop for Top Level Management,
Bank Mega, November 7, 2025, MTC Menara Bank Mega (Hybrid).
• OJK Mengajar – Fostering a Financially Literate Generation:
Understanding Economic Dynamics and Financial Stability as Pillars
of the National Economy, OJK Institute, November 11, 2025, Online.
• Seminar on the Launch of the 2025 Report on Economic and
Financial Developments and International Cooperation, Bank
Indonesia, December 8, 2025, Pullman Hotel, Jakarta.
• Executive Coretax Socialization within CT Corp, CT Corp, December
18, 2025, Menara Bank Mega, Jakarta.
• Consignment Meeting on Accelerating Poverty Alleviation through
Banking Corporate Social Responsibility (CSR) Programs, OJK,
December 19, 2025, Menara BRILiaN, Jakarta.
* Honorable dismissal of Mr. Yuni Lastianto from his position as Director overseeing the Compliance Function, which will be proposed at the Annual
General Meeting of Shareholders to be held on March 31, 2026. This change has been submitted and recorded in the supervisory administration
of the Financial Services Authority in accordance with OJK letter No. S-97/PB.32/2026 dated March 17, 2026.
PT BANK MEGA Tbk 2025 Annual Report 85
Page 88
Company Profile
Martin Mulwanto
Treasury and International Banking Director
Born 1968 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of The Annual General Meeting of Shareholders decision on March
Appointment 27, 2014, and effective on September 22, 2014. The most recent
appointment is effective from the AGMS decision on March 1,
2024, for a 5-year term.
Educational Bachelor of Science from De La Salle University (1991).
Background
Work Experience • Started his career as a Management Trainee at Deutsche Bank
and then served as a Treasury Dealer (1992- 1996).
• Director Head of Corporate Sales and Structuring FICC at
Citibank Jakarta (1996-2007).
• Director Foreign Exchange Distribution - APAC Investment
Bank at UBS AG Singapore (2007-2008).
• Executive Director, Fixed Income Currency and Commodity Asia
at Morgan Stanley Singapore (2008-2009).
• Executive Board Director, Head of Global Markets at PT Bank
ANZ Indonesia (2009-2014).
• Treasury & International Banking Director at PT Bank Mega Tbk
(2014-present).
Concurrent Positions Has no concurrent positions.
Affiliate Relationship Has no affiliation with other members of the Board of Directors,
Board of Commissioners’ members, or with the controlling and
ultimate shareholders.
Training • Mega Leader Conference, Bank Mega, January 9, 2025, Menara
Bank Mega, Jakarta.
• Treasury Certification Level 7 Refreshment, ACI FMA Indonesia,
January 22, 2025, Menara Bank Mega, Jakarta.
• CNBC Indonesia ESG Sustainability Forum 2025 – ESG and
Green Financing for an Inclusive and Sustainable Indonesian
Economy, CNBC Indonesia, January 31, 2025, Auditorium
Menara Bank Mega, Jakarta.
• Mandiri Investment Forum 2025 – Nourishing Future Growth,
Bank Mandiri & Mandiri Sekuritas, February 11, 2025, Fairmont
Hotel, Jakarta.
• Risk Management Level 7 Certification Refreshment, BARa,
February 13, 2025, Online.
• CNBC Indonesia Economic Outlook 2025: Riding the Wave of
8% Economic Expansion, CNBC Indonesia, February 26, 2025,
The Westin, Jakarta.
• Strengthening National Economic Resilience amid the Wave of
Global Trade Tariff Wars, Coordinating Ministry for Economic
Affairs of the Republic of Indonesia, April 8, 2025, Menara
Mandiri Sudirman, Jakarta.
• CNBC Indonesia Economic Update 2025 – Striving for 8%
Growth Despite Global Uncertainty, CNBC Indonesia, June 18,
2025, Hotel Borobudur, Jakarta.
• 2025 J.P. Morgan Investment Forum – The Road Ahead: A
Journey of Growth and Resilience, J.P. Morgan, September 3,
2025, The St. Regis, Jakarta.
• Panel Discussion on the Development of OIS and DNDF
Transactions, Bank Indonesia, September 26, 2025, Kempinski
Hotel, Jakarta.
• Forum of 100 Indonesian Economists 2025 – Domestic
Economic Resilience as the Foundation for Navigating Global
Volatility, CNBC Indonesia, October 28, 2025, Auditorium
Menara Bank Mega, Jakarta.
• Strategic Information Security Workshop for Top Level
Management, Bank Mega, November 7, 2025, MTC MBM Floor 12
(Hybrid).
• Financial Forum – Strengthening Indonesia’s Financial System,
CNBC Indonesia, December 3, 2025, Main Hall, Indonesia Stock
Exchange.
• Executive Coretax Socialization within CT Corp, CT Corp,
December 18, 2025, Menara Bank Mega, Jakarta.
86 PT BANK MEGA Tbk 2025 Annual Report
Page 89
Madi Darmadi Lazuardi
Wholesale Banking Director
Born 1966 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of The Annual General Meeting of Shareholders decision on April 17,
Appointment 2013, and effective on July 16, 2013. The most recent appointment
is effective from the AGMS decision on March 1, 2024, for a 5-year
term and the Board of Commissioners’ Decree No. 004/Dekom/
VII/2025 regarding the assignment of duties of each member of
the Board of Directors.
Educational • Bachelor’s degree in Business Administration from Atma Jaya
Background Catholic University (1989).
• Master of Management majoring in International Finance from
Gadjah Mada University (1998).
Work Experience • Started his banking career at Bank Danamon and served at
several positions, such as Corporate Banking, Commercial
Banking, Corporate Affairs, and lastly as Senior Vice President
of Special Asset Management & Human Resource (1989-2007).
• Country Head of Business Banking in ABN Amro Bank NV (2007).
• Managing Director Bank UOB Indonesia (2007-2011).
• President Director/CEO Bank QNB Indonesia (2011-2012).
• Credit Director of PT Bank Mega Tbk (2013-2025).
• Wholesale Banking Director (2025-Present).
Concurrent Positions Has no concurrent positions.
Affiliate Relationship Has no affiliation with other members of the Board of Directors,
Board of Commissioners’ members, or with the controlling and
ultimate shareholders.
Training • Mega Leader Conference, Bank Mega, January 9, 2025, Menara
Bank Mega, Jakarta.
• Risk Management Level 7 Certification Refreshment, BARa,
February 13, 2025, Online.
• Socialization of Government Regulation No. 8 of 2025
amending Government Regulation No. 36 of 2023 on
Export Proceeds from the Exploitation, Management, and/
or Processing of Natural Resources, Coordinating Ministry for
Economic Affairs of the Republic of Indonesia, February 24,
2025, Office of the Coordinating Ministry for Economic Affairs,
Jakarta.
• CNBC Indonesia Economic Outlook 2025: Riding the Wave of
8% Economic Expansion, CNBC Indonesia, February 26, 2025,
The Westin, Jakarta.
• Strategic Information Security Workshop for Top Level
Management, Bank Mega, November 7, 2025, MTC Menara Bank
Mega, Jakarta(Hybrid).
PT BANK MEGA Tbk 2025 Annual Report 87
Page 90
Company Profile
YB Hariantono
Operations & Information Technology Director
Born 1966 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of The Annual General Meeting of Shareholders decision on February
Appointment 24, 2023, and effective on March 27, 2023. The most recent
appointment is effective from the AGMS decision on March 1,
2024, for a 5-year term and the Board of Commissioners’ Decree
No. 004/Dekom/VII/2025 regarding the assignment of duties of
each member of the Board of Directors.
Educational Bachelor of Electrical Engineering, Institute of Technology
Background Sepuluh Nopember (1990).
Work Experience • Started his banking career at Bank Bali in 1991 as Junior System
Programmer and served in various positions until 2002 as Vice
President Group Head IT.
• Joined Bank Permata in 2003 as IT Integration Coordinator
- 5 Banks Merger Integration Team and served in various
management positions with his last position as Executive Vice
President Network Head in 2010.
• Executive Vice President Information Technology Head at BII -
Maybank (2010- 2014).
• Operations & Information Technology Director of PT Bank Mega
Tbk (2014-2018).
• Information Technology Director of PT Bank Mega Tbk (2018-2019).
• Head of Information of Technology at PT Bank BTPN (2019-
2020).
• Director of Information Technology & Operations PT Bank
Negara Indonesia (Persero) Tbk (2020-2022)
• Chairman ICIO Community (2022-2024).
• Vice Chairman of the Indonesian Payment System Association
(ASPI) (2022-2023).
• Information Technology Director of PT Bank Mega Tbk. (2023-
2025).
• Operations & Information Technology Director PT Bank Mega
Tbk (2025- Present).
Concurrent Positions Has no concurrent positions.
Affiliate Relationship Has no affiliation with other members of the Board of Directors,
Board of Commissioners’ members, or with the controlling and
ultimate shareholders.
Training • Mega Leader Conference, Bank Mega, January 9, 2025, Menara
Bank Mega, Jakarta.
• CNBC Indonesia Economic Outlook 2025: Riding the Wave of
8% Economic Expansion, CNBC Indonesia, February 26, 2025,
The Westin, Jakarta.
• Risk Management Level 7 Certification Refreshment,
PT Arfaidhams Secret, February 27, 2025, Online.
• Women Leadership Forum – AI: A Dual-Edged Sword –
Unmanageable Technical Debt or the Future of Inclusive
Leadership?, iCIO Community, April 16, 2025, Habitate Jakarta
Setiabudi.
• ForceX Indonesia 2025 – Charting Indonesia’s Digital Frontier,
BytePlus, April 24, 2025, Shangri-La, Jakarta.
• Executive Roundtable – Empowering Indonesia’s MSMEs: The
Future of SME Banking in a Digital-First Economy, Synpulse
Indonesia, May 15, 2025, Raffles Hotel, Jakarta.
• House of Representatives Economic Outlook: Indonesia
Responding to Global Economic Challenges, detikcom, May 20,
2025, Auditorium Menara Bank Mega, Jakarta.
• Inauguration of Certified Risk Management (CEM) BSMR and
National Seminar on the Banking Industry’s Readiness to
Respond to the Escalation of Climate Risk and Cyber Risk 2025,
IRPA & BSMR, June 18, 2025, Swiss-Belhotel, Batam.
88 PT BANK MEGA Tbk 2025 Annual Report
Page 91
Training • Shaping the Future of Digital Transformation, Intikom & IBM,
June 19, 2025, Hotel Raffles, Jakarta.
• ASEAN Fintech Forum – Executive Table, ASEAN Economic
Forum, July 17, 2025, Alila SCBD, Jakarta.
• PERBANAS Review of Indonesia’s Mid-Year Economy (PRIME)
2025 – Navigating Economic Headwinds: Responding to
Weakening Consumption, PERBANAS, July 31, 2025, Hotel Le
Méridien, Jakarta.
• Socialization of the Indonesian Banking Artificial Intelligence
(AI) Governance Guidelines and OJK Regulation No. 11/
POJK.03/2022 on Information Technology Operations (POJK
PTI), AFTECH, August 1, 2025, Thamrin Nine Ballroom, Jakarta.
• High-Level Campaign on Local Currency Transactions (LCT) and
Cross-Border QRIS between Indonesia and Japan, Bank Indonesia,
August 25, 2025, Thamrin Building, Bank Indonesia, Jakarta.
• Meaningful Participation on Strengthening the Role of Banking
in Financial Market Deepening and Fraud Prevention, OJK,
August 25, 2025, Fairmont Hotel, Jakarta.
• Focus Group Discussion (FGD) on the Tax Collection System for
Overseas Digital Transactions (SPP TDLN), Ministry of Finance,
September 16, 2025, Cakti Building, Directorate General of
Taxes Headquarters, Jakarta.
• Focus Group Discussion (FGD) on Safeguarding Flexible Work
Security in the Public Sector: Integrating Endpoint Security
into Digital Governance, Center for Digital Society (CfDS),
September 24, 2025, UGM Campus, Jakarta.
• Chief Risk Officer (CRO) Roundtable 2025: Managing Bank
Risks amidst Geopolitical and Information Technology Changes,
PERBANAS, September 24, 2025, Griya Perbanas, Jakarta.
• Indonesia Banking Innovation Conclave (IBIC) – Data Strategy
and AI Journey, FKDOP, September 30, 2025, Online.
• Focus Group Discussion (FGD) on Collaborative Policing in
Combating Cybercrime in the Indonesian Banking Industry,
Research Team of the Center for Legal Informatics and Policy
Studies (CLIPS), October 10, 2025, Jakarta.
• Festival of Indonesian Digital Economy and Finance (FEKDI)
x Indonesia Fintech Summit and Expo (IFSE) 2025 – Synergy
and Innovation to Accelerate Indonesia’s Digital Economic and
Financial Transformation, Bank Indonesia & OJK, October 31,
2025, Jakarta International Convention Center (JICC).
• Appreciation and Kick-Off of the Joint Consumer Protection
Education Movement (GEBER PK) 2025/2026, Bank Indonesia,
November 3, 2025, Hotel Bidakara, Jakarta.
• Strategic Information Security Workshop for Top Level
Management, Bank Mega, November 7, 2025, MTC Menara Bank
Mega (Hybrid).
• Launch of National Fintech Month (BFN) 2025 & Annual Members
Survey 2024–2025 – Panel Discussion: From Digital Scale to Real
Inclusion, Indonesian Fintech Association (AFTECH), November 11,
2025, Auditorium Plaza Mandiri, 3rd Floor.
• Sharing Session: Synergizing the Banking and Fintech
Ecosystem to Expand Credit Access, AFTECH & PERBANAS,
November 12, 2025, Four Seasons Hotel, Jakarta.
PT BANK MEGA Tbk 2025 Annual Report 89
Page 92
Company Profile
Heriwan Gazali
Retail Banking Director
Born 1974 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of The resolution of Annual GMS on March 27, 2025, and effective
Appointment Agustus 13, 2025.
Educational • Bachelor of Electrical Engineering, Universitas Kristen Petra,
Background Surabaya.
• MBA, Singapore Management University
Work Experience • Officer Development Program PT Bank Bali Tbk with last
position as Relationship Manager (1996 - 2000)
• Personal Banker - Distribution and Sales Department,
CITIBANK, NA, Surabaya (2000 — 2001).
• Citigold Executive (Priority Banking), CITIBANK, NA, Surabaya
(Feb — May 2001).
• As FX Sales Dealer for Consumer and Commercial Clients
(2001 - 2003).
• FX and Commercial Banking Manager, ABN AMRO Bank, NV,
Surabaya (2003 — 2005).
• Team Leader Commercial Banking Surabaya, Branch Manager,
Balikpapan, Head of Medium Enterprise Banking Surabaya
(2005 — 2007).
• Vice President, Head, SME Banking Regional V-A, Permata
Bank, Surabaya (Jan - Nov 2008).
• Senior Vice President, Head, Region 8 East Indonesia (Network),
Permata Bank, Makassar (2008 — 2011).
• Senior Vice President, Head Region 2 (Network), Permata Bank,
Jakarta (2011 — 2013).
• Senior Vice President, Deputy Head SME Banking, Permata
Bank, Jakarta (2013 - 2014)
• Executive Vice President, National Commercial Business
Funding Head, OCBC NISP Indonesia, Jakarta (August -
December 2014)
• Executive Vice President, National Network Head, OCBC NISP
Indonesia, Jakarta (2015 - 2020)
• Senior Executive Director, Head of Retail Loan Business, OCBC
Indonesia, Jakarta (2020 - 2024)
• Senior Executive Director, Head of Emerging Business, OCBC
Indonesia, Jakarta (2025)
• Retail Banking Director (2025 - Present)
Concurrent Positions Has no concurrent positions.
Affiliate Relationship Has no affiliation with other members of the Board of Directors,
Board of Commissioners’ members, or with the controlling and
ultimate shareholders.
Training • Fit and Proper Test Preparation (Business Strategy & Bank
Mega Update), Bank Mega, June 26–July 3, 2025, Menara Bank
Mega, Jakarta.
• Strategic Information Security Workshop for Top Level
Management, Bank Mega, November 7, 2025, MTC Menara Bank
Mega (Hybrid).
• Executive Sharing: State of the Global Workspace, ACCARA
Consulting, November 21, 2025, Mercure Hotel, Jakarta.
• World Financial Innovation Series (WFIS) 2025 – Accelerating
Industry Revolution, Tradepass, November 25, 2025, Raffles
Hotel, Jakarta.
• Risk Management Level 7 Certification Refreshment, Efektif Pro,
November 28, 2025, Virtual.
• Executive Coretax Socialization within CT Corp, CT Corp,
December 18, 2025, Menara Bank Mega, Jakarta.
90 PT BANK MEGA Tbk 2025 Annual Report
Page 93
Management Changes
After 2025 Financial Year
There were/no changes in the composition of the Board of Commissioners and the Board of Directors after the
financial year ended on December 31, 2025, until the deadline for the submission of this Annual Report.
PT BANK MEGA Tbk 2025 Annual Report 91
Page 94
Company Profile
Profile of Non-Commissioner
Committee Members
Purwo Junianto
Audit Committee Members
Born 1955 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of Decree of the Board of Directors No. SK. 111/DIRBM/23 on
Appointment March 1, 2022 and effective on September 1, 2023.
Educational • Graduated from Gadjah Mada University, Yogyakarta, with
Background a Bachelor of Economics degree in 1978.
• Obtained an MBA in 1993 from the University of Illinois,
Urbana Champaign USA.
Work Experience • Started his banking career in 1979 as a Management
Trainee at Import Export Bank/Bank Exim. His last position
at Bank Exim was the Head of the Credit Bureau in 1999
• Joined Bank Mandiri for 2 years before resigning in 2001.
• Finance Director of PT Tirto Bumi Prakarsatama (2004 -
2015).
• Served as lecturer at MM UGM - Jakarta, (2002-2006).
• Member of PT Bank Mega Tbk Risk Monitoring Committee
(2008-2022).
• Member of the Audit Committee of PT Bank Mega Tbk
(2022-present).
Concurrent Positions Has no concurrent positions.
Affiliate Relationship Has no affiliation with other members of the Board of
Directors, Board of Commissioners’ members, or with the
ultimate shareholders.
Training -
92 PT BANK MEGA Tbk 2025 Annual Report
Page 95
Ivan Purnama Sanoesi
Audit Committee Members
Born 1961 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of Decree of the Board of Directors No. SK. 111/DIRBM/23 on August
Appointment 31, 2023 and effective on September 1, 2023.
Educational • Bachelor of Accounting from the Faculty of Economics,
Background Tarumanagara University, 1988
• Master of Financial Management from PPM School of
Management, 2004.
Work Experience • Audit Staff, Audit Unit Head, Audit Bureau Head, Deputy of
Audit Division Head in PT Bank Central Asia (1986 - 2016).
• Advisor Internal Audit and Risk Management, PT Central
Sentosa Finance (2016 - 2018).
• Member of PT Bank Mega Tbk Risk Monitoring Committee
(2017-2022).
• Member of the Audit Committee of PT Bank Mega Tbk
(2023-present).
• Serves as an Independent Member of the Risk Monitoring
Committee and Audit Committee in various Financial Service
Institutions.
Concurrent Positions • Member of the Risk Monitoring Committee of PT Bank Hibank
Indonesia (Member of BNI).
• Member of the Audit Committee of PT Bank SMBC Indonesia,
Tbk
• Member of the Risk Monitoring Committee of PT Bank Ina
Perdana Tbk.
• Member of the Risk Monitoring Committee of PT BCA Digital.
Affiliate Relationship Has no affiliation with other members of the Board of Directors,
Board of Commissioners’ members, or with the ultimate
shareholders.
Training -
PT BANK MEGA Tbk 2025 Annual Report 93
Page 96
Company Profile
Iramady Irdja
Risk Monitoring Committee Member
Born 1955 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of Decree of the Board of Directors No. SK.027/DIRM/22,
Appointment effective on March 1, 2022.
Educational • Master of Science (S2), National University in 2018.
Background • Doctorate (S3) Political Science (Concentrated on Political
Economy), National University, 2021.
Work Experience • Deputy Director of Bank Indonesia – Head of Bank
Supervision in the working area of North Sumatra and
Nangroe Aceh Darusalam (NAD) (2008 - 2011).
• Consultant for the Development of MSEs and Sharia
Economics in the work area of Bank Indonesia for Central
Sumatra (West Sumatra, Riau, Jambi, Riau Islands),
(2011-2012).
• Advisor Committee LA – Indosat (2015-2018).
• Member of the Audit Committee of PT Bank Mega Tbk
(2013-2022).
• Member of PT Bank Mega Tbk Risk Monitoring Committee
(2022-present).
Concurrent Positions Has no concurrent positions.
Affiliate Relationship Has no affiliation with other members of the Board of
Directors, Board of Commissioners’ members, or with the
ultimate shareholders.
Training • Risk Management Certification Refreshment Level 7,
August 28, 2025, BARa, Online
• Artificial Intelligence for Business & Banking Transformation
Training, Bank Mega, November 7, 2025, Bank Mega, Online
94 PT BANK MEGA Tbk 2025 Annual Report
Page 97
Adrial Salam
Risk Monitoring Committee Member
Born 1959 Citizenship Indonesia
Gender Male Domicile Jakarta
Legal Basis of Decree of the Board of Directors No. SK.028/ DIRM/22, effective
Appointment on March 1, 2022.
Educational Master of Management, Pancasila University 2001.
Background
Work Experience • Career at Bank Mandiri from 1999 to 2016, holding various
positions:
a. Branch Manager (1999–2005).
b. Investigator for Special Audits (2006–2008).
c. Head of Regional Internal Control for Jakarta and West Java
Region (2008–2011).
d. Branch Area Manager (2011–2012).
e. Head of Internal Audit (2012–2016).
f. Head of the Transformation Team in the Audit Division
(2015–2016).
• Instructor for Banking Operations Module and Anti-Fraud
Prevention Module (2005–2016).
• Instructor for Risk Management Certification (2015–present).
• Member of the Audit Committee at PT Bank Mega Tbk (2015–
2022).
• Member of the Audit Committee at PT Mandiri Inhealth Tbk
(2016–2022).
• Member of the Risk Monitoring Committee at PT Bank Mega
Tbk (2022–present).
Concurrent Positions Has no concurrent positions.
Affiliate Relationship Has no affiliation with other members of the Board of Directors,
Board of Commissioners’ members, or with the ultimate
shareholders.
Training • Risk Management Certification Refreshment Level 7, August 28,
2025, BARa, Online
• Artificial Intelligence for Business & Banking Transformation
Training, Bank Mega, 7 November 2025, Bank Mega, Online.
PT BANK MEGA Tbk 2025 Annual Report 95
Page 98
Company Profile
M. Ade Kurniawan
Remuneration and Nomination Committee Member
Born 1983 Citizenship Indonesia
Gender Male Domicile Bekasi
Legal Basis of Director’s decree No. SK:015/DIRBM/25 effective
Appointment March 7, 2025.
Educational Bachelor of Psychology from Universitas Persada YAI
Background (2006).
Work Experience • Senior Manager Organization Development & Talent
Management Bank Ekonomi Raharja (2011 - 2012).
• HR Planning Head Bank QNB Indonesia (2012 - 2014).
• VP, Head of Performance Management & Rewards Bank
Permata (2014 - 2016).
• SVP, Head of Human Capital Strategy & Services Bank
Muamalat (2016-2022).
• Human Capital Reward, Operations & Services Head
PT Bank Mega Tbk (2022-2025).
• Human Capital Head PT Bank Mega Tbk (2025 - present)
Concurrent Positions Has no concurrent positions.
Affiliate Relationship Has no affiliation with other members of the Board of
Directors, Board of Commissioners’ members, or with the
ultimate shareholders.
Training • Mega Leader Conference, January 9, 2025, Bank Mega
• Artificial Intelligence Forum: Empowering Organizational
Leaders through AI Driven English Proficiency for Global
Excellence, February 20, 2025, KADIN dan Elsa Corp, Bali
• Bank Guarantee, March 18, 2025, Bank Mega, Online
• Financial Planning Sharing Session with DPLK Bank BJB,
May 27, 2025, Bank Mega, Online
• Good Corporate Governance, August 7, 2025, Bank Mega,
Online
• Occupational Health and Safety, August 7, 2025, Bank
Mega, Online
• Security Awareness, August 7, 2025, Bank Mega, Online
• Customer Complaint Handling, August 12, 2025, Bank
Mega, Online
• Operational Risk Management, August 13, 2025, Bank
Mega, Online
• Health Talk Socialization: Autoimmune and Productivity,
August 25, 2025, Bank Mega, Online
• Indonesia Human Capital & Beyond Summit (IHCBS) 2025,
September 2, 2025, QuBisa, ICE BSD Tangerang
• Refreshment Sertifikasi Manajemen Risiko Jenjang 5,
October 16 2025, Bank Mega, Online
• Risk Management Certification Refreshment Level 5,
October 16, 2025, Bank Mega, Online
• Strategic Information Security Workshop for Top Level
Management, November 7, 2025, Bank Mega, Online
• Health Talk Socialization: Mental Health Readiness Towards
Retirement, November 18, 2025, Bank Mega, Online
• Company Regulation 2025, November 21, 2025, Bank
Mega, Online
• IT Workshop: Bankwide Cyber Exercise, November 26,
2025, Bank Mega, MTC MBM
• Retail Banking and Network Focus Group Discussion,
December 4, 2025, Bank Mega, Bogor
• Indonesia HR Expo: Great Performance – People, Process,
and Technology (Strategies for Building a High Performing
Organization), December 10, 2025, Intipesan, JICC –
Jakarta
96 PT BANK MEGA Tbk 2025 Annual Report
Page 99
Harlina Wati Lahardja
Internal Audit Unit Head
Born 1968 Citizenship Indonesia
Gender Female Domicile Jakarta
Legal Basis of Board of Directors Decree No. SK.1555/DIRBM/PJGP/24,
Appointment effective as of December 16, 2024.
Educational Earned a bachelor’s degree from Universitas Merdeka Malang,
Background graduating in 1991.
Work Experience • Started career at PT Bank Central Asia as Senior Auditor
(1992–1995).
• Held the position of Audit Manager at PT Tunas Ridean Tbk
(1995–1996).
• Served as Audit Department Head at PT Bank Hastin
Internasional (1996–1998).
• Worked as Audit Manager at PT Samuel Sekuritas Indonesia
(July–December 2001).
• Joined PT Bank Mega, Tbk as Regional & Branch Audit Head
(2002–2024).
• Internal Audit Unit Head PT Bank Mega Tbk. (2024 - present)
Concurrent Positions Has no concurrent positions.
Affiliate Relationship Has no affiliation with other members of the Board of Directors,
Board of Commissioners’ members, or with the ultimate
shareholders.
Training • Mega Leader Conference, January 9, 2025, Bank Mega, MBM
• Sharing Session on the Implementation of POJK 15 – Reporting
Integrity, February 21 2025, Bank Mega, MBM
• APU PPT 2025: Enhanced Due Diligence (EDD) for Prospective
Customers Affiliated with PEP, March 18, 2025, Bank Mega,
Online
• Occupational Health and Safety, May 27, 2025, Bank Mega,
Online
• Operational Risk Management, June 2, 2025, Bank Mega, Online
• Good Corporate Governance, July 4, 2025, Bank Mega, Online
• Training on Introduction to ISO 27701:2019 (Privacy Information
Management System), July 24, 2025 Bank Mega, MTC MBM
• Security Awareness, July 24, 2025 Bank Mega, MTC MBM, July
25, 2025, Bank Mega, Online
• Customer Complaint Handling, August 6, 2025, Bank Mega,
Online
• Risk Management Certification Refreshment Level 5, October
16, 2025, Bank Mega, Online
• Strategic Information Security Workshop for Top Level
Management, November 7, 2025, Bank Mega, MTC MBM
• Company Regulation 2025, November 24, 2025, Bank Mega,
Online
• ITGC Working Paper Socialization, December 8, 2025, Bank
Mega, Online
PT BANK MEGA Tbk 2025 Annual Report 97
Page 100
Company Profile
Christiana Maria Damanik
Corporate Secretary
Born 1962 Citizenship Indonesia
Gender Female Domicile Bogor
Legal Basis of Report to the Indonesian Stock Exchange and the Financial
Appointment Services Authority with Letter No: 262/ DIRBM-COAF/15
dated November 2, 2015, and act as Corporate Affairs Head.
Educational Graduated with a Bachelor of Arts degree in Political Science
Background from the University of the Philippines, Quezon City, Metro
Manila.
Work Experience • Conference Supervisor PT Astrindo Satrya Kharisma
(1988-1990).
• Corporate Secretary PT Benua Birunusa Holding Company
(1992-1996).
• Began her career in banking at PT Bank Danamon
Indonesia Tbk with the last position as AVP Corporate
Communication Head (1996-2004).
• VP Corporate Communication Head, PT Bank Mandiri Tbk
(2004-2007).
• Advisory Services on Corporate Communication (2007-
2010).
• Corporate Secretary PT Bank Pundi Indonesia Tbk (2010-
2015).
• Corporate Secretary and also as Corporate Affairs Head
PT Bank Mega Tbk (2015-present).
Concurrent Positions Has no concurrent positions.
Affiliate Relationship Has no affiliation with other members of the Board of
Directors, Board of Commissioners’ members, or with the
ultimate shareholders.
Training • Mega Leader Conference, January 9, 2025, Bank Mega,
MBM
• ACMF–ISSB Technical Training on IFRS Sustainability
Disclosure Standards for Corporate Preparers, May 28,
2025, ACMF & ISSB, Online
• Socialization of the SPRINT Module for Financial
Conglomerate Holding Companies (PIKK), June 4, 2025,
OJK, Online
• Good Corporate Governance, July 9, 2025, Bank Mega,
Online
• Issuer Seminar 2025: Navigating Global Dynamics – The
Resilience of Indonesia’s Economic and Financial Systems,
8 Juli 2025, PT KESI, Ritz Carlton - Jakarta
• Socialization of the Implementation of Indonesia Saving
Day (HIM) and the Peak of Financial Literacy Month (BLK)
2025, July 17, 2025, OJK, Online
• Katadata SAFE (Sustainability Action for the Future
Economy) 2025: Green for Resilience, September 10, 2025,
Katadata, Hotel Kempinski - Jakarta
• ESG Talk Series #6: IFRS S2 Governance and the Strategic
Role of ESG Committees, September 19, 2025, Asosiasi
Emiten Indonesia, Online
• Security Awareness, October 13, 2025, Bank Mega, Online
• Risk Management Certification Refreshment Level 5,
October 16, 2025, Bank Mega, Online
• FIN EXPO 2025: Financial Inclusion for All, Prosperous
People, Indonesia, October 24, 2025, OJK, Surabaya
• Strategic Information Security Workshop for Top Level
Management, November 7, 2025, Bank Mega, MTC MBM
• OJK Teaching Program: Fostering a Financially Literate
Generation – Understanding Economic Dynamics and
Financial Stability as Pillars of the National Economy,
November 11, 2025, OJK Institute, Online
• IT Workshop: Bankwide Cyber Exercise, November 26,
2025, Bank Mega, MTC MBM
• Executive Coretax Socialization at CT Corpora, December
18, 2025, CT Corp, Menara Bank Mega - Jakarta
• Socialization of the Obligation to Submit Share Ownership
Reports or Any Changes in Share Ownership and Reports
on Share Pledge Activities Electronically, December 19,
2025, OJK, Online
98 PT BANK MEGA Tbk 2025 Annual Report
Page 101
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PT BANK MEGA Tbk 2025 Annual Report 99
Bank Mega berizin dan diawasi oleh Otoritas Jasa Keuangan & Bank Indonesia | Bank Mega merupakan peserta penjamin Lembaga Penjamin Simpanan
Page 102
Company Profile
Executive
Officers Profile
Anggoro Sulaksono Christiana Maria Damanik
Chief of Staff Corporate Affairs Head
Indonesian citizen, born in 1980. Holds Indonesian citizen, born in 1962. Holds
a Bachelor of Engineering from Sepuluh a Bachelor’s degree in Political Science
November Institute of Technology and from the University of the Philippines.
a Masters in Management from Prasetya Appointed as Head of Corporate Affairs
Mulya. Appointed as Chief of Staff since since October 2015 and previously
November 2021 and previously worked worked at Bank Pundi Indonesia as Head
A
at the Bank as Head of Data Center & of Corporate Secretary.
System Monitoring since August 2020.
Cynthia Rikasari
Antonius Prabowo Argo Treasury & International Banking
Corporate Syndication Head Business Support Head
Indonesian Citizen, born in 1967. Holds Indonesian citizen, born in 1976. Bachelor’s
a Bachelor’s degree in Agronomy from degree in Engineering from Bandung
Bogor Agricultural University and a Institute of Technology and Master’s
Master of Business Administration from degree in Engineering from Bandung
Ary Satrio the University of Amsterdam. Appointed Institute of Technology. Appointed as
Network Operations Head as Corporate Syndication Head in July Treasury & International Banking Business
Indonesian citizen, born in 1967. 2024 and previously served as the Support Head since February 2015 and
Bachelor’s degree in Agriculture from Business Director at Bank Sumsel Babel. previously worked at Bank Danamon as
Bogor Agricultural Institute. Appointed CM, FI & TB Business Management Head.
as Network Operations Head since
December 2024. Previously served as
the Bank’s Head of Internal Audit since
October 2020.
B
Achmad Agustiyatama
D
Process & System Development Head
Indonesian citizen, born in 1973. Holds
a Bachelor’s degree in Economics from
the University of Toledo. Appointed as
Process & System Development Head in
December 2025 and previously served at
Bank Mega as Digital Banking Head since
August 2025. Bobby Herman Joenan
CCUL Recovery Head Dedep Ihsan Fauzi
Adang Isnandar Indonesian citizen, born in 1961. Holds a Collection Strategy & Support Head
Corporate Legal Head Bachelor’s degree in Economics from Indonesian citizen, born in 1982. Holds a
Indonesian citizen, born in 1958. Bachelor Sam Ratulangi University. Appointed as Bachelor’s degree in Social Affairs from
of Laws from the University of Indonesia. CCUL Recovery Head in August 2025 and Padjadjaran University. Appointed as
Appointed as Corporate Legal Head in previously served at Bank Mega as CCPL Head of Collection Strategy & Support
May 2002 and previously worked at Para Recovery Head since February 2015. since April 2019, and previously worked
Group as Senior Assistant to the Legal at the Bank as Head of People Strategic
Director. Budi Setio Wibowo Management since April 2017.
Crime & Fraud Investigation Head
Adistia Sukyantho Indonesian citizen, born in 1970. Dedy Curyani
Financial Control Head Bachelor’s degree in Economics from IT Infrastructure Service & Operations
Indonesian citizen, born in 1969. YAI College of Economics. Appointed as Head
Bachelor’s degree in Economics from Head of Crime & Fraud Investigation since Indonesian citizen, born in 1965.
Tarumanagara University. Appointed as January 2016 and previously worked at Bachelor’s degree in Computer Science
Head of Financial Control since July 2005 the Bank as Head of Banking Fraud since from Borobudur University. Appointed
and previously worked at KAP Prasetio, April 2012. as Head of IT Infrastructure Service
Sarwoko & Sandjaja, Member of E&Y as & Operations since June 2015 and
Manager Auditor. previously worked at Maybank as Head of
IT Infrastructure.
Aldirahman Pramadhana
National Credit Appraisal Head Denny Kurniawan
Indonesian citizen, born in 1984. Holds Sales Management Head
a Bachelor of Business Administration Indonesian citizen, born in 1982. Holds
from the University of Thompson Rivers
C
a Bachelor’s degree in Agriculture from
and a Master of Business Administration Institut Pertanian Bogor. Appointed as
from the Asian Institute Management, Sales Management Head in August 2025
Philippines. Appointed as National Credit and previously served at Bank Mega as
Appraisal Head since June 2022 and Retail, Funding & Wealth Sales Academy
previously worked at the Bank as Head Head since January 2024.
of Credit Policy & Portfolio Management
since April 2017. Denny Takarada Herlambang
Caroline Setiabudi Customer Experience & Customer Care
Andrew Wongjaya Head
Regional Head Banjarmasin Digital Marketing Head
Indonesian citizen, born in 1985. Holds Indonesian citizen, born in 1970.
Indonesian citizen, born in 1966. Bachelor’s degree in Tourism from Yapari
Bachelor’s degree in Economics from a Bachelor’s degree in Information
Engineering and a Master’s degree College of Tourism Economics. Appointed
Klabat University. Appointed as Regional as Head of Customer Experience &
Head of Banjarmasin since February in Management from Bina Nusantara
University. Appointed as Digital & Customer Care since October 2017, and
2021 and previously worked for the Bank previously worked at the Bank as Head of
as Regional Head of Makassar since Marketing Communication Head in
August 2025 and previously served at Customer Experience.
February 2015.
Bank Mega as Digital Marketing Head
since February 2022. Desy Miranda
Corporate Funding Head
Indonesian citizen, born in 1966. Holds
a Bachelor of Science degree from
Andalas University. Appointed as Head
of Corporate Funding in June 2012 and
previously joined the Bank as Deputy RM
Funding & Fee Based Income Regional
since July 2008.
100 PT BANK MEGA Tbk 2025 Annual Report
Page 103
Dewitri Prasdiana Hengky Tanring
Strategic & Business Development Head Regional Head Makassar
Indonesian citizen, born in 1972. Bachelor’s Indonesian citizen, born in 1966.
degree in Planning from Bandung Institute Bachelor’s degree in Engineering from
of Technology. Appointed as Head of
Strategic & Business Development since
May 2022 and previously worked at the
F Hasanuddin University. Appointed as
Regional Head in February 2021 and
previously worked at Bank Danamon as
Bank as a Portfolio Quality Specialist Regional Head.
since July 2020.
Henry Daniel Bukit
Corporate Sales Head
Dicky Pramayudha Indonesian citizen, born in 1976. Holds a
Credit Risk Management Head Firdila Sari Bachelor’s Degree in Engineering from
Indonesian citizen, born in 1980. He holds Digital Banking Head Jenderal Achmad Yani University and a
a Bachelor’s Degree in Agriculture from Indonesian citizen, born in 1985. Holds Master’s Degree in Management from
Jenderal Soedirman University, a Master’s a Bachelor’s degree in Economics from PPM College of Management. Appointed
Degree in Management from Gadjah University of Indonesia. Appointed as as Head of Corporate Sales in February
Mada University and a Master of Business Digital Banking Head in December 2025 2020 and previously worked at Bank UOB
Administration from the Asian Institute of and previously served at Bank Aladin Indonesia as Head of Corporate Banking.
Management - Philippines. Appointed as Syariah as Director of Digital Banking.
Head of Credit Risk Management since Hermawati
August 2018, he previously worked at the Ferry Oktavianus Mantiri Regional Head Jakarta 1
Bank as Head of Corporate & Commercial Credit Business Head Indonesian Citizen, born in 1973. Holds
Credit Review since April 2017. Indonesian citizen, born in 1963. a Bachelor’s degree in Economics
Bachelor’s degree in Economics from from Atma Jaya Catholic University of
Donny Indra Lukito Airlangga University. Appointed as Indonesia. Appointed as Regional Head in
Treasury Product & Sales Head Credit Business Head in August 2021 July 2021 and previously served at Bank
ndonesian citizen, born in 1975. Holds and previously worked at Bank Victoria Mega as Funding Deputy Regional Head
a Bachelor’s degree in Economics from International as Associate Director since January 2019.
STIE Perbanas. Appointed as Treasury Corporate Banking and Multifinance.
Product & Sales Head in August 2025 Hersen
and previously served at Bank Mega as Retail Funding Product & Transaction
Treasury Sales Head since March 2018. Banking Head
Indonesian citizen, born in 1976. Holds
a Bachelor’s degree in Economics from
Tarumanagara University. Appointed as
Retail Funding Product & Transaction
G Banking Head in August 2025 and
previously served at Bank Mega as Retail
Product Management Head since June
E 2021.
Gunawan
Account Services Head
Indonesian citizen, born in 1978.
Emmylia Soesanti
Centralized Transactional Operations
Head
Bachelor’s degree in Economics from
Tanjungpura University. Appointed as
Head of Account Services since March
L
Indonesian citizen, born in 1970. 2019 and previously worked at the Bank
Bachelor’s degree in Agriculture as Head of CCPL Credit Initiation &
from Veterans National Development Maintenance since January 2016.
University, East Java. Appointed as Head
of Centralized Transactional Operations
since April 2016, and previously worked at Leonard Panjaitan
the Bank as Head of Treasury Operations. Indirect Channel Head
Indonesian citizen, born in 1969. Bachelor’s
Enggah Ramdani degree in Agricultural Technology from
Anti Money Laundering Head Bogor Agricultural Institute. Appointed
H
Indonesian citizen, born in 1966. as Head of Indirect Channel since January
Bachelor’s degree in Economics from 2014 and previously worked at the Bank
Ibnu Chaldun University. Appointed as as Indirect Channel Relationship Manager
Anti Money Laundering Head since July since December 2013.
2020 and previously worked at Bank
Danamon as Monitoring & Testing Head. Liana Efendi
Priority Segment Head
Indonesian citizen, born in 1976. Holds
Hari Taviantoro a Bachelor of Arts degree from the
Core Banking System Head University of Oregon. Appointed as
Indonesian citizen, born in 1965. Priority Segment Head in August 2025
Bachelor’s degree in Economics from and previously served at Bank Mega as
Bandung Raya University. Appointed Customer Segment Head since January
as Head of Core Banking System since 2021.
September 2019, previously worked at
Bank BJB West Java as Head of Research Lina Wu
Task Section. Regional Head Medan
Indonesian citizen, born in 1976. Bachelor
Harlina Wati Lahardja of Engineering from Td Pardede Institute
Internal Audit Head of Science and Technology. Appointed
Indonesian Citizen, born in 1968. Holds as Regional Head in August 2021 and
a Bachelor’s degree in Accounting from previously worked at the Bank as Deputy
Universitas Merdeka Jakarta. Appointed Regional Head for Funding.
as Internal Audit Head in December
2024 and previously served as Regional
& Branch Audit Head at Bank Mega since
October 2024.
PT BANK MEGA Tbk 2025 Annual Report 101
Page 104
Company Profile
Liviana Dewi Hie Nova Afriyanti Rika Rahayu Begawan
Regional Head Semarang Operational Risk Management Head Regional Head Bandung
Indonesian citizen, born in 1968. Bachelor’s Indonesian citizen, born in 1990. Holds Indonesian citizen, born in 1969.
degree in Economics from Satya Wacana a Bachelor’s Degree in Agriculture from Bachelor’s degree in agriculture from
Christian University. Appointed as Regional the Bogor Agricultural Institute (IPB). Bogor Agricultural Institute. Appointed
Head since April 2016 and previously Appointed as Head of Operational Risk as Regional Manager in June 2015 and
worked at Bank Permata as Head, CCPL Management since October 2022, and Previously worked for the Bank as a
Network Acquisition. previously worked at the Bank as Head Branch Manager since November 2002.
of ORM Methodology since August 2018.
Riri Er Shinta Wallad
CCUL Partnership & Acquiring Head
Indonesian citizen, born in 1973. Holds
a Bachelor’s degree in Agriculture from
Institut Pertanian Bogor. Appointed as
CCUL Partnership & Acquiring Head
in August 2025 and previously served
M O at Bank Mega as CCPL Partnership &
Acquiring Head since March 2022.
Riza Zenies
Credit Card & Unsecured Loan Head
Indonesian citizen, born in 1979. Holds
a Bachelor of Commerce degree and
a Master’s degree in Accounting from
M. Ade Kurniawan Okto Predi Hutajulu Curtin University. Appointed as Credit
Human Capital Head Business Performance Management & Card & Unsecured Loan Head in August
ndonesian citizen, born in 1983. Holds a Analytics Head 2025 and previously served at Bank Mega
Bachelor’s degree in Psychology from Indonesian citizen, born in 1987. Holds as CCPL Marketing & Business Support
Persada Indonesia University Y.A.I. a Bachelor’s degree in Economics from Head since December 2024.
Appointed as Human Capital Head in Institut Pertanian Bogor. Appointed as
August 2025 and previously served at Business Performance Management
Bank Mega as Human Capital Reward, & Analytics Head in May 2025 and
Operations & Services Head since May previously served at Bank Mega as
2022. Funding Business Planning & Analysis
Head since August 2024.
Mariam
S
Chief of Network Omar Soeharto
Indonesian citizen, born in 1972. Holds Compliance & GCG Head
a Bachelor’s degree in Economics from Indonesian citizen, born in 1964. Holds
Tanjung Pura University. Appointed as a Bachelor’s degree in Economics
Chief of Network in November 2025 and from Parahyangan Catholic University.
previously served at PT Bank OCBC NISP Appointed as Head of Compliance & GCG
Tbk as National Emerging Business Head. in April 2012 and previously served as
Head of Corporate Governance Opinion
Mariana Haryani since August 2011. Sandra Rustandi
Procurement & General Services Head Regional Head Jakarta 2
Indonesian citizen, born in 1965. Holds Indonesian citizen, born in 1974. Bachelor’s
a Bachelor’s degree in Economics from degree in Economics from Tarumanagara
Tarumanagara University. Appointed as University. Appointed as Regional Head
Procurement & General Services Head since March 2018, and previously worked
in August 2025 and previously served at the Bank as Deputy Regional Head for
at Bank Mega as Procurement Services Funding since June 2017.
R
Head since March 2018.
Santoso Wibowo
Mutesa Holdin IT Project Management Head
Centralized Credit Operations Head Warga Negara Indonesia, lahir pada tahun
Indonesian citizen, born in 1967. 1977. Meraih gelar Sarjana Komputer dari
Bachelor’s degree in Economics from Universitas Pelita Harapan. Ditetapkan
Bandar Lampung University. Appointed sebagai IT Project Management Head
as Head of Centralized Credit Operations sejak Mei 2018 dan sebelumnya berkarier
since September 2014 and previously R. Dewo Triatmoko di Bank UOB Indonesia sebagai retail
worked at the Bank as Head of Credit Personal Data Protection Head BTOM Head.
Monitoring & Reporting since April 2014. Indonesian Citizen, born in 1965. Holds
a Bachelor’s degree in Engineering Sarmiati
from Institut Teknologi Bandung and a Capital Market Services Head
Master of Management from Indonesia Indonesian citizen, born in 1958.
Banking School. Appointed as Personal Bachelor’s degree in Economics from Esa
Data Protection Head in June 2024 and Unggul University. Appointed as Head of
previously worked at PT Bank Jago Tbk Capital Market Services in April 2012 and
as Head of Sharia Operation. previously worked at the Bank as Head of
N Ralph Birger Poetiray
Treasury & Financial Institution Head
Capital Markets Division since July 2000.
Sri Budiasih Purwandari
Indonesian citizen, born in 1968. Holds a Custodian Services Head
Bachelor of Economics degree from the Indonesian citizen, born in 1964.
University of Indonesia and also a Master Bachelor’s degree in Agriculture from
of Business Administration from The Bogor Agricultural Institute. Appointed
University of Leicester - UK. Appointed as as Head of Custodian Services since
Nelly M H Sidabutar Head of Treasury & Financial Institutions September 2023 and previously worked
Telemarketing Head since May 2021, and previously worked at the Bank as Head of Capital Marketing
Indonesian citizen, born in 1973. at PT Bank DBS Indonesia as Head of & Processing.
Bachelor’s degree in Economics from Interbank & Global Markets.
STIE Tri Dharma Widya. Appointed as
Head of Telemarketing since January Rangga Bayu Pamungkas
2021 and previously worked at Bank DBS Market, Liquidity & Integrated Risk
Indonesia as Sales Channel Head. Management Head
Indonesian citizen, born in 1971. Holds
Noordwianto Chandra Kresna a Bachelor of Science degree from
Jakarta CCUL Collection & Remedial Gadjah Mada University and a Master of
Head Management degree from Gadjah Mada
Indonesian citizen, born in 1967. Holds University. Appointed as Head of Market,
a Bachelor’s degree in Economics from Liquidity & Integrated Risk Management
STIE IBMI Don Bosco. Appointed as since April 2017 and previously worked
Jakarta CCUL Collection & Remedial Head at Bank BNI as Group Head of Market &
in August 2025 and previously served at Liquidity Risk Management.
Bank Mega as Jakarta CCPL Collection &
Remedial Head since October 2024.
102 PT BANK MEGA Tbk 2025 Annual Report
Page 105
T Y
Tri Gangga Wiratma Yan Adisesha Gandhi
Process Management & Internal Control CCUL Product & Portfolio Head
Head Indonesian citizen, born in 1984. Holds
Indonesian citizen, born in 1963. Holds a a Bachelor’s degree in Economics from
Bachelor of Social Science degree from Padjadjaran University and a Master of
Universitas Diponegoro. Appointed as International Business degree from the
Process Management & Internal Control Asian Institute of Management, Monash
Head in March 2023 and previously served University. Appointed as CCUL Product
at Bank Mega as Process Management & & Portfolio Head in August 2025 and
Operations Control Head since July 2020. previously served at Bank Mega as
CCPL Product, Portfolio & Acquisition
Marketing Head since June 2025.
Y. Wahyu Agung Prasetyo
IT & Cyber Risk Management Head
Indonesian citizen, born in 1982. Holds
a Bachelor’s Degree in Physics from
W Gadjah Mada University and a Master’s
Degree in Engineering from Swiss-
German University. Appointed as Head
of IT & Cyber Risk Management since
July 2022 and previously worked at Bank
Danamon as Head of Information Security
Management.
Windy Sri Ekawati Yeremia Ariyanto Imanuel
National Credit Review & Restructure Out Region CCUL Collection & Remedial
Head Head
Indonesian Citizen, born in 1984. Holds Indonesian citizen, born in 1975. Holds
a Bachelor’s degree in Psychology from a Bachelor’s degree in Economics from
Universitas Indonesia. Appointed as Mataram University. Appointed as Out
National Credit Review & Restructure Region CCUL Collection & Remedial
Head in March 2023 and previously Head in August 2025 and previously
served at Bank Mega as National Credit served at Bank Mega as Out Region
Review, Restructure & Control Head since CCPL Collection & Remedial Head since
August 2022. October 2024.
Yoyo Juhartoyo
IT Electronic Channel Head
Indonesian citizen, born in 1965.
Bachelor’s degree in Economics from Bina
Nusantara University. Appointed as Head
of IT Electronic Channel since February
2015 and previously worked at the Bank
as Head of Information Technology since
May 2013.
PT BANK MEGA Tbk 2025 Annual Report 103
Page 106
Company Profile
Composition of
Shareholders
The composition of Bank Mega's controlling shareholder
PT CT CORPORA PT PARA REKAN
Chairul Tanjung & Keluarga INVESTAMA
Chairul Tanjung: 97.60% Chairul Tanjung: 76.00%
(Ultimate controlling shareholder) (Ultimate controlling shareholder)
PT MEGA CORPORA Public < 5%
58.02% 41.98%
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2025) (December 31, 2025)
Shareholders Issued and Issued and
Number of Percentage Number of Percentage
Paid-Up Capital Paid-Up Capital
Shares of Ownership Shares of Ownership
(Rp Million) (Rp Million)
PT MEGA CORPORA 6,812,223,614 58.02 3,406,112 6,812,223,614 58.02 3,406,112
Public < 5% 4,928,699,751 41.98 2,464,350 4,928,699,751 41.98 2,464,350
Total 11,740,923,365 100.00 5,870,462 11,740,923,365 100.00 5,870,462
Shareholding Composition with Ownership of 5% or More
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2025) (December 31, 2025)
Shareholders Issued and Issued and
Number of Percentage Number of Percentage
Paid-Up Capital Paid-Up Capital
Shares of Ownership Shares of Ownership
(Rp Million) (Rp Million)
PT MEGA CORPORA 6,812,223,614 58.02 3,406,112 6,812,223,614 58.02 3,406,112
Shareholding Composition with Ownership of Less than 5%
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2025) (December 31, 2025)
Shareholders Issued and Issued and
Number of Percentage Number of Percentage
Paid-Up Capital Paid-Up Capital
Shares of Ownership Shares of Ownership
(Rp Million) (Rp Million)
Public < 5% 4,928,699,751 41.98 2,464,350 4,928,699,751 41.98 2,464,350
104 PT BANK MEGA Tbk 2025 Annual Report
Page 107
Share Ownership Composition by Members of the Board of Directors and Board of Commissioners
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2025) (December 31, 2025)
Shareholders Issued and Issued and
Number of Percentage Number of Percentage
Paid-Up Capital Paid-Up Capital
Shares of Ownership Shares of Ownership
(Rp Million) (Rp Million)
Board of - - - - - -
Commissioners
Board of Directors - - - - - -
Shareholders Composition based on Classification of Investor Type and Nationality
Share Ownership at the Beginning of the Year Share Ownership at the End of the Year
(January 1, 2025) (December 31, 2025)
Shareholder
Groups Percentage of Percentage of
Total Total Shares Total Total Shares
Ownership Ownership
Shareholders (Shares) Shareholders (Shares)
(%) (%)
Local Institutions 51 11,188,330,704 95.29 54 11,200,062,553 95.39
Foreign Institutions 17 522,979,580 4.45 19 511,020,380 4.35
Local Individuals 2,753 23,440,079 0.21 2,806 23,663,090 0.20
Foreign Individuals 11 6,173,002 0.05 12 6,172,342 0.05
Total 2,832 11,740,923,365 100 2,891 11,740,923,365 100
Shareholding Composition based on the 20 Largest Shareholders
Share Ownership at the Share Ownership at the End of
Beginning of the Year the Year
Shareholders (January 31, 2025) Shareholders (December 31, 2025)
Percentage of Percentage of
Total Shares Total Shares
Ownership (%) Ownership (%)
PT Mega Corpora 6,812,223,614 58.0211914 PT Mega Corpora 6,812,223,614 58.0211914
Bank Julius Baer Co Ltd. 557,170,229 4.7455401 Bank Julius Baer Co Ltd. 557,170,229 4.7455401
Singapore S/A P Singapore S/A P
PT Megah Eraraharja 538,955,447 4.2895672 PT Megah Eraraharja 538,955,447 4.5904009
PT Indofood Sukses 503,634,795 4.2667466 PT Indofood Sukses 503,634,795 4.2895672
Makmur Tbk Makmur Tbk
PT Asuransi Central Asia 470,725,335 4.2084829 Bank Julius Baer Co. Ltd. S/A 494,114,753 4.2084829
PT Insan A
Bank Julius Baer Co. Ltd. S/A 431,471,121 4.0092701 PT Asuransi Central Asia 470,725,335 4.0092701
PT Lintas
Bank Julius Baer Co. Ltd. S/A 374,983,801 3.7399425 Bank Julius Baer Co. Ltd. S/A 462,103,782 3.9358385
PT Prima V PT Lintas
PT Indofood CBP Sukses 355,598,973 3.6164625 Bank Julius Baer Co. Ltd. S/A 401,606,096 3.4205665
Makmur Tbk PT Prima V
PT Insan Asia Nusantara 255,000,000 3.0287139 PT Indofood CBP Sukses 355,598,973 3.0287139
Makmur Tbk
PT Insan Asia Nusantara 241,699,603 1.6882663 Cheminvest Limited 212,660,000 1.8112715
Cheminvest Limited 212,660,000 1.5075475 PT Salim Chemicals Corpora 198,218,057 1.6882663
PT Salim Chemicals Corpora 198,218,057 1.1498244 PT Prima Visualindo 173,000,000 1.5075475
PT Prima Visualindo 173,000,000 1.0341776 PT Cheminvest Limited 120,000,000 1.4734787
PT Cheminvest Limited 120,000,000 0.6985081 PT AJ Central Asia Raya 82,011,299 0.6985081
PT AJ Central Asia Raya 93,991,899 0.6217569 PT Windsor Investment Fund 73,000,000 0.6217569
Limited
PT Windsor Investment Fund 70,000,000 0.5655433 PT Lintas Sejahtera 66,400,000 0.5655433
Limited Langgeng
PT Lintas Sejahtera 66,400,000 0.5110331 Bank Julius Baer S/A 60,000,000 0.5110331
Langgeng Windsor Investment
Bank Julius Baer S/A 60,000,000 0.5110331 Cheminvest Limited 57,000,000 0.1324066
Windsor Investment
Cheminvest Limited 45,024,000 0.3274870 PT Dwi Mitra Nusantara 15,545,762 0.0976059
PT Lintas Sejahtera 31,096,461 0.2660608 PT Indolife Pensiontama 11,459,831 0.0931935
Langgeng
PT BANK MEGA Tbk 2025 Annual Report 105
Page 108
Company Profile
Corporate Group
Structure
Mega Corpora is the parent entity of Bank Mega. PT Mega Corpora is owned by PT CT Corpora and
PT Para Rekan Investama, where Chairul Tanjung and his family are the owners of these two ultimate parent
entities of the bank.
PT PARA REKAN
PT CT CORPORA
Chairul Tanjung & Family INVESTAMA
Chairul Tanjung & Family
PT MEGA CORPORA
99.99% 0.01%
PT CT CORPORA PT PARA REKAN INVESTAMA
PT BANK MEGA, Tbk
58.02% 41.98%
PT MEGA CORPORA PUBLIC <5%
106 PT BANK MEGA Tbk 2025 Annual Report
Page 109
Chronology of Other Securities
Issuance and/or Listing
Bank Mega has issued subordinated bonds, the • On May 27, 2020 PT Bank Mega, Tbk together
chronology of issuance and/or listing of which is as with PT Mega Corpora signed an agreement for
follows: the issuance of PT Bank Mega Tbk Subordinated
• On January 15, 2008, the Bank issued Bank Mega Bond in 2020, called Obligasi Subordinasi I PT
Subordinated Bonds 2007 (Bonds) totaling Bank Mega, Tbk Tahun 2020. The Subordinated
IDR1,000,000 (in millions). The public offering of Bond transaction value reaches IDR50.00 billion
the Bonds has received an effective declaration with a maturity of 5 years from issuance date, and
from the Chairman of BAPEPAM - LK in letter the Subordinated Bond interest rate is fixed.
No. S-6569/BL/2007 dated December 28, 2007.
These Bonds mature in full on January 15, 2018 • The issuance of the Subordinated Bonds is in
or on an earlier date, namely January 16, 2013, compliance with the provisions of POJK No. 14/
if the Bank exercises the call option after the POJK.03/2017 dated April 4, 2017, regarding
5th (fifth) anniversary of the date of issuance at action plans (recovery plans) for systemic banks.
market prices, taking into account the provisions The funds raised from the issuance of these
in the Trustee Agreement and the provisions of subordinated bonds, after deduction of issuance
applicable laws in Indonesia, upon prior approval costs, will be used for working capital in the
of Bank Indonesia. All of these bonds have been context of business development, in particular
listed on the Indonesia Stock Exchange on the for the provision of credit and strengthening
basis of letter No. S-00240/BELCAT-S/01-2008 of the capital structure by being calculated as
of January 15, 2008. The structure of this supplementary capital (Tier 2), as well as for
subordinated bond can be found in the section increasing the composition of the long-term
“Key Highlights and Other Important Information”. collection structure.
• On the basis of Bank Indonesia’s letter No. 10/23/ • On August 22, 2025 the Bank issued MTN
DPBI/rahasia dated January 31, 2008, Bank Subordinated Bonds PT Bank Mega Tbk Year 2025
Indonesia approved the Bank’s request to include that bears fixed interest rate at 8.50% per annum
the proceeds of the Bond Issue in the amount with a nominal value of Rp50,000, maturing on
of IDR1,000,000 (in millions) as a component of August 22, 2030. The interest of the subordinated
the Bank’s Tier 1 capital with a maximum amount bonds is paid on a quarterly basis.
of 50% of the Bank’s Tier 1 capital as of January
2008. The issuance of subordinated bonds complies
with Financial Services Authority Regulations
More detailed information on this bond structure can
be found in the section entitled “Key Highlights and
Other Important Information”.
PT BANK MEGA Tbk 2025 Annual Report 107
Page 110
Company Profile
Business Group
Structure
PT CT Corpora is a business group with various business lines, namely financial services, media, leisure, &
hospitality, entertainment and property, and retail & lifestyle as shown below:
Manajemen Data
Corpora
PT Mega Corpora’s position is aligned with two other pillar groups, PT Trans Corpora operating in media, lifestyle
and entertainment and PT Management Data Corpora. The entire group operates in synergy with each other
within the CT Corp ecosystem.
108 PT BANK MEGA Tbk 2025 Annual Report
Page 111
Digital CT GLOBAL
Payment FINANCE PTE. LTD
System
GLOBAL AIR
PTE. LTD
MINTVILLE
CORPORATION
PACIFIC AIR
HOLDINGS LTD
FINEGOLD
RESOURCES LTD
PT BANK MEGA Tbk 2025 Annual Report 109
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Company Profile
Subsidiaries and
Associate Entities
Bank Mega has no subsidiaries and affiliates at Sulawesi Utara & Gorontalo, PT Bank Pembangunan
December 31, 2025. However, as part of PT Mega Daerah Sulawesi Tengah, PT Mega Auto Finance,
Corpora, which is the holding company that oversees PT Mega Central Finance, PT Asuransi Umum Mega,
all financial companies PT CT Corpora, Bank Mega PT PFI Mega Life Insurance (dh.PT Asuransi Jiwa
has sister companies, namely, PT Bank Mega Syariah, Mega Indonesia), PT Mega Capital Sekuritas, PT Mega
PT Allo Bank Indonesia Tbk (dh. PT Bank Harda Asset Management, PT Mega Finance, and Digital
Internasional Tbk), PT Bank Pembangunan Daerah Payment System.
Chronology of Share Issuance of
Share and/or Listing
The chronology of issuing and/or listing Bank Mega • Based on the Decision of Extraordinary General
shares from its Initial Public Offering in 2000 until the Meeting of Shareholders held on May 22, 2002,
end of 2025 is as follows: the Bank offered Limited Public Offering I with
• On March 15, 2000, in accordance with the letter Pre-emptive Rights of 181,980,000 shares at par
from the chairman of BAPEPAM-LK No. S-493/ value of IDR500 (full amount) per share at offering
PM/2000, the Bank’s Registration Statement for price of IDR1,100 (full amount) per share. With this
the initial public offering became effective. The Limited Public Offering, the issued and fully paid-
Bank conducted an initial public offering of its up share capital of the Bank became IDR470,115
112,500,000 shares with par value of IDR500 (full representing 940,230,000 shares.
amount) per share at offering price of IDR1,200
(full amount) per share. On April 17, 2000, the • Based on the Decision of Extraordinary General
shares were listed and traded in the Indonesia Meeting of Shareholders held on March 10, 2005,
Stock Exchange. the Bank declared bonus shares of IDR141,034 by
issuing 282,068,998 bonus shares at par value
• Based on the decision of Extraordinary General of IDR500 (full amount) per share, which came
Meeting of Shareholder held on March 29, 2001, from additional paid-in capital and declared stock
the Bank declared bonus shares of IDR69,526 by dividends of IDR477,260 which came from retained
issuing 139,052,000 bonus shares at par value earnings using the closing price published by the
of IDR500 (full amount) per share which came Indonesian Stock Exchange on March 9, 2005, at
from additional paid-in capital and declared stock IDR2,350 (full amount) per share. Accordingly, the
dividends of IDR63,785 or 56,698,000 shares issued and fully paid-in share capital increased to
which came from retained earnings using the IDR712,694 which represent 1,425,388,642 shares.
closing price of the Bank’s shares published by the
Indonesian Stock Exchange on March 28, 2001,
at IDR1,125 (full amount) per share. Accordingly,
the issued and fully paid-up capital of the
Bank increased to IDR379,125 which represent
758,250,000 shares.
110 PT BANK MEGA Tbk 2025 Annual Report
Page 113
• Based on the Decision of Extraordinary General • Based on the Decision of Extraordinary General
Meeting of Shareholders held on March 24, 2006, Meeting of Shareholders held on April 17, 2013,
it is resolved to offer Limited Public Offering Il with the Bank declared bonus shares at a maximum
Pre-emptive Rights representing 200,054,546 of 2,741,758,949 shares which came from
shares at par value of IDR500 (full amount) per additional paid in capital maximum amounted to
share at offering price of IDR2,500 (full amount) Rp1,370,959 which was distributed proportionally
per share. With this Limited Public Offering II, the to the shareholders with a ratio of 376 bonus
issued and fully paid-in share capital of the Bank shares with par value of IDR500 (full amount)
became IDR812,722 which represent 1,625,443,188 per share for every 500 shares owned by each
shares. shareholder, and declared stock dividends at a
maximum of 408,347,077 stock dividends which
• According to the decision of Extraordinary General came from retained earnings with a ratio for every
Meeting of Shareholders held on June 5, 2008, 500 shares owned by each shareholder received
the shareholders approved, among others, the 56 shares which was distributed proportionally at
increase of the Banks authorized share capital from an amount not to exceed IDR1,664,849 using the
Rp900,000 representing 1,800,000,000 shares closing price of the Bank’s shares published by
to IDR3,200,000 representing 6,400,000,000 the Indonesia Stock Exchange on April 16, 2013 at
shares. IDR4,050 (full amount) per share, provided that
any remaining fractional shares are returned to the
• The decision of Annual General Meeting of Bank. With the declaration of these bonus shares
Shareholders held on May 20, 2009 declared bonus and stock dividends, the issued and fully paid-in
shares at a maximum of 1,555,781,337 shares which share capital of the Bank becameIDR3,481,888
came from additional paid-in capital amounted to which represent 6,963,775,206 shares.
IDR777,890 which was distributed proportionally
to the listed shareholders (Recording Date) with • Based on the Decision of the Annual General
a ratio of 67 new shares with par value of IDR500 Meeting of Shareholders held on February
(full amount) per share for every 70 shares owned 25, 2022, the Bank declared bonus shares of
by each shareholder, provided that any remaining IDR2,043,868 by issuing 4,087,736,045 bonus
fractional shares due to the division based on the shares at par value of Rp500 (full amount)
ratio are returned to the Bank. With the declaration per share, which came from additional paid-in
of these bonus shares, the issued and fully paid- capital which were distributed to shareholders in
in share capital of the Bank became IDR1,590,612 proportion to the distribution ratio for each holder
which represent 3,181,224,188 shares. of 1,000 shares receiving 587 bonus shares and
declared stock dividends of 689,413,745 shares
• The decision of Annual General Meeting of which came from the retained earnings with a
Shareholders held on May 12, 2011 declared the distribution ratio for each holder of 1,000 shares
issuance of 464,731,862 stock dividends which obtaining 99 shares distributed proportionally
came from retained earnings at an amount not to in the amount of IDR6,687,304 using the closing
exceed IDR1,603,325 with par value of IDR500 (full price of the Bank’s shares on the Indonesia Stock
amount) per share, provided that any remaining Exchange dated March 11, 2022, at IDR9,700 (full
fractional shares are returned to the Bank. With the amount) per share, provided that any remaining
declaration of these stock dividends, the issued fractional shares are returned to the Bank. With
and fully paid-in share capital of the Bank became the declaration of these bonus shares and stock
IDR1,822,978 which represent 3,645,956,050 dividends, the issued and fully paid-in share
shares. capital of the Bank became IDR5,870,462 which
represent 11,740,923,365 shares.
PT BANK MEGA Tbk 2025 Annual Report 111
Page 114
Company Profile
Association
Membership
Bank Mega is engaged in the following organizational activities in addition to its business activities in the national
banking sector:
Association Type Membership Status
Association of Indonesian National Banks (Perbanas) Active
Indonesian Bankers Association (IBI) Active
Indonesian Issuers Association (AEI) Active
Banking Compliance Director Communication Forum (FKDKP) Active
Indonesian Payment System Association (ASPI) Active
Financial Services Sector Alternative Dispute Resolution Active
Institution (LAPS–SJK)
Indonesian Credit Card Association (AKKI) Active
Indonesian Money Market and Foreign Exchange Association Active
(APUVINDO)
Banking Operations Directors Communication Forum (FKDOP) Active
112 PT BANK MEGA Tbk 2025 Annual Report
Page 115
Supporting Capital Market
Institutions and Professions
In conducting business activities related to capital markets throughout 2025, Bank Mega is supported by the
following capital markets institutions and professionals:
Types of Capital
Market Supporting Type and Form Assignment
Name & Address Fee (IDR)
Institutions and of Services Period
Professionals
Public Accounting KAP Amir Abadi Jusuf, Aryanto, Audited the Bank’s IDR1,957,000,000,- 2025
Firm Mawar & Rekan Financial Statements (not include PPN)
Plaza ASIA, Level 10 for year ended
Jl. Jend. Sudirman Kav.59 December 31, 2025.
Jakarta 12190 Indonesia
Tel. +62 21 5140 1340
Fax. +62 21 5140 1540
E contact@rsm.id
Securities PT Datindo Entrycom To manage recording IDR20,000,000,- 2025
Administration Jl. Hayam Wuruk No. 28 Bank’s shares which (not include PPN)
Bureau Tel. 021 350-8077 is related to monthly
Fax. 021 350-8078 shareholders data and
Jakarta 10120 - Indonesia recording date.
Credit Rating PT Pemeringkat Efek Indonesia (Pefindo) Assignment of the IDR157,500,000,- 2025
Agency PT Equity Tower 30th Floor company rating of (not include PPN)
Sudirman Central Business District, Lot. 9 Bank Mega on an
Jl. Jend. Sudirman Kav. 52-53 annual basis according
Jakarta Selatan 12190, Indonesia to the rating
Tel. (021) 509 68469 agreement.
Fax. (021) 509 68468
Notary Notaris Dharma Akhyuzi, SH The preparation of IDR70,000,000,- 2025
Jl.Otto Iskandardinata (Otista) 3 No.117 the Deed of the 2024 (not include PPN)
Jakarta Timur, Indonesia General Meeting of
Tel. (021) 8515502 Shareholders.
Fax. (021) 8515377
PT BANK MEGA Tbk 2025 Annual Report 113
Page 116
Company Profile
Information on
the Company Website
Bank Mega creates and manages the main website Pursuant to Article 6 of the Financial Services
of the Bank, namely https://bankmega.com/en/, Authority Regulation (POJK) No. 8/POJK.4/2015
based on the OJK Regulation No. 8/POJK.04/2015 on the Websites of Issuers or Public Companies,
concerning the website of issuers or public companies. Bank Mega has provided information on the website
Bank Mega’s website, which was created in Indonesian regarding the following information:
and English, reflects the Bank’s commitment to the 1. General information about issuers or public
implementation of Law No. 8 of 1995 on Capital companies;
Markets and the improvement of the implementation 2. Information for Investors;
of good corporate governance, especially towards 3. Corporate governance information; and
shareholders, customers, the community, the 4. Corporate social responsibility information.
government as well as other stakeholders.
Office Network
Address
No Office Name Address Phone Number Fax Province
1 KC JKT SUDIRMAN Sudirman Plaza Complex Indofood Tower, 021 57935988 021 57935959 DKI Jakarta
Lantai Dasar
Jl. Jend Sudirman Kav 76-78
Jakarta 12920
2 KCP JKT HASYIM ASHARI Jl. KH. Hasyim Ashari No. 9 E, 021 6329327 021 6326585 DKI Jakarta
Jakarta 10130
3 KCP JKT BENHIL Jl. Bendungan Hilir Raya No. 88, 021 57951661 021 57951662 DKI Jakarta
Jakarta 10310
4 KCP SBY KERTAJAYA Jl. Kertajaya No. 65, Surabaya 60286 031 5014655 031 5014653 East Java
5 KC DENPASAR Jl. Teuku Umar No. 263, Denpasar 80113 0361 237137 0361 237136 Bali
6 KCP JKT KOTA Jl. Pintu Besar Utara No. 31-33, 021 6902667 021 6913083 DKI Jakarta
Jakarta 11110
7 KCP SBY KEMBANG JEPUN Jl. Kembang Jepun No. 180-184, 031 3525343 031 3552206 East Java
Surabaya 60162
8 KC SBY YOS SUDARSO Jl. Yos Sudarso No. 17, Surabaya 60271 031 5310241 031 5457193 East Java
9 KC SBY SUNGKONO Kompleks Wonokitri Indah Kav. S 3- 5 031 5619731 031 5661183 East Java
Jl. May. Jend. Sungkono, Surabaya 60225
10 KC MALANG Jl. Jaksa Agung Suprapto No. 27, 0341 361653 0341 361658 Jawa Timur
Malang 65111
11 KC JOMBANG Jl. K.H. Wachid Hasyim No. 181, 0321 861473 0321 861282 Jawa Timur
Jombang 61415
12 KCP JKT SENEN Komp. Pertokoan Segitiga Senen Blok C8 021 3855124 021 3852324 DKI Jakarta
Jl. Senen Raya No. 135, Jakarta 10140
13 KCP DENPASAR SEMINYAK Jl. Raya Basangkasa No. 10 0361 737727 0361 737728 Bali
Denpasar 80361
14 KC JKT EQUITY TOWER Gedung Perkantoran Equity Tower 021 29035252 021 29035394 DKI Jakarta
Ground Floor A1
Jl. Jend. Sudirman Kav. 52-53,
Lot.9 SCBD, Jakarta 12190
15 KCP JKT FATMAWATI Jl. RS. Fatmawati No. 80 E - F, 021 75915141 021 75914868 DKI Jakarta
Jakarta 12430
114 PT BANK MEGA Tbk 2025 Annual Report
Page 117
No Office Name Address Phone Number Fax Province
16 KCP CIMAHI TRANSMART Ged. Transmart Cimahi Unit G-4 022 86001144 022 86001145 West Java
Jl. Raya Cimahi, Cimahi 40526
17 KCP JKT KEBON JERUK Komplek Graha Kencana 021 53673982 021 53673979 DKI Jakarta
Jl. Perjuangan No. 88C & 88D,
Jakarta 11530
18 KC BANDUNG Menara Bank Mega Bandung, 022 87341000 022 87340910 West Java
Jl. Gatot Subroto No. 283
Bandung 40263
19 KCP JKT RASUNA SAID Menara Mega Syariah, Lt. 1 021 29852020 021 29852021 DKI Jakarta
Jl. HR. Rasuna Said, Kav. No. 19A,
Jakarta 12950
20 KC JKT PLUIT Jl. Pluit Kencana Raya No. 98-100 021 6628873 021 6628874 DKI Jakarta
Jakarta Utara 14450, Jakarta 14450
21 KCP JKT SUNTER Komp. Rukan Puri Mutiara Blok A No. 83 021 65306423 021 65306426 DKI Jakarta
Jl. Griya Utama Sunter Agung
Jakarta 14350
22 KCP JKT BINTARO Bintaro Sektor I Blok E – 20, 021 7351008 021 7351012 DKI Jakarta
Jakarta 12330
23 KCP SBY GRESIK Kompleks Pertokoan Multi Sarana Plaza 031 3979936 031 3982015 East Java
Blok A No. 8
Jl. Gubernur Suryo, Gresik 61116
24 KC JKT ROXY Komplek Ruko Roxy Mas Blok B2 No. 01 021 6334956 021 6334957 DKI Jakarta
Jl. KH.Hasyim Ashari 125 Jakarta Pusat
10150, DKI Jakarta
25 KCP BKS KALIMALANG Komplek Ruko XML (Kalimalang) No. 43 021 8640525 021 8640779 West Java
Jl. KH. Noer Ali, Kalimalang, Bekasi 17136
26 KCP JKT SAHARJO Jl. Prof. Dr. Soepomo No. 32 021 83702359 021 8295198 DKI Jakarta
Kel. Menteng Dalam, Jakarta 12870
27 KCP JKT TANJUNG DUREN Jl. Tanjung Duren Raya No. 139, 021 5645966 021 5645967 DKI Jakarta
Jakarta 11470
28 KCP JKT RAWAMANGUN Jl. Paus No. 89 B, RT 01/RW 08, Jati, 021 4753070 021 4756277 DKI Jakarta
Kecamatan Pulo Gadung,
Jakarta Timur 13220
29 KC KEDIRI Jl. Erlangga No. 19, Kediri 64122 0354 694009 0354 694010 East Java
30 KC SEMARANG MBM Semarang Lt. GF 024 024 3549371 Central Java
Jl. Pandanaran No. 82, Semarang 50134 86460900
31 KC YOGYAKARTA Jl. Jenderal Sudirman No. 44, 0274 548622 0274 548623 Yogyakarta
Yogyakarta 55224
32 KCP JKT CIKINI Jl. Cikini Raya No. 28A, Jakarta 10330 021 3157671 021 3157617 DKI Jakarta
33 KC BEKASI A. YANI Jl. Jend. Ahmad Yani Ruko Bekasi Mas 021 88960133 021 88960134 West Java
A3-5, Kota Bekasi 17141, Jawa Barat
34 KCP SBY KEDUNGDORO Jl. Kedungdoro 105, Surabaya 60261 031 5354494 031 5354530 East Java
35 KCP JKT TANAH ABANG Jl. Fachrudin Tanah Abang Bukit Blok C 021 3926751 021 31924088 DKI Jakarta
No. 49, Jakarta 10250
36 KCP JKT JEMBATAN LIMA Komplek Ruko Jembatan Lima Indah 021 6331341 021 6330785 DKI Jakarta
No. 15 E, Jl. K.H. Mas Mansyur,
Jakarta 11270
37 KCP SBY KAPAS Jl. Kapas Krampung No. 162, 031 5026033 031 5025977 East Java
KRAMPUNG Surabaya 60133
38 KC MEDAN Jl. Kapt. Maulana Lubis No. 11 061 4511618 061 4565449 North
Medan 20212 Sumatra
39 KCP BSD Komplek BSD Sektor VII Blok RL No. 27, 021 5388208 021 5388211 Banten
Tangerang Selatan 15322
40 KCP BDG KOPO Komplek Ruko Kopo Plaza 022 6002955 022 6002957 West Java
Jl. Lingkar Selatan Blok B No. 8
Bandung 40232
41 KCP JKT GEDUNG JAYA Jl. MH. Thamrin No. 12, Jakarta 10340 021 31927937 021 31928036 DKI Jakarta
42 KCP JKT KEMANG Wisma Bakrie CSU Lt. 1, 021 7180771 021 7180773 DKI Jakarta
Jl. Kemang Raya No. 4, Jakarta 12730
43 KC SOLO Jl. Slamet Riyadi No. 323, Solo 57142 0271 733660 0271 733662 Central Java
PT BANK MEGA Tbk 2025 Annual Report 115
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Company Profile
No Office Name Address Phone Number Fax Province
44 KC LAMPUNG Jl. Laksamana Malahayati 8, 0721 474668 0721 474670 Lampung
Bandar Lampung 35225
45 KC PADANG Jl. Jend. Sudirman No. 42 B-C 0751 20999 0751 23099 West
Padang 25128 Sumatra
46 KC PEKANBARU Jl. Jend. Sudirman No. 351, 0761 885888 0761 854030 Riau
Pekanbaru 28115
47 KC JAMBI Jl. Hayam Wuruk No. 102 Kel. Sungai 0741 7550805 0741 24008 Jambi
Asam, Kec. Jambi Selatan, Jambi 36134
48 KC BATAM Jl. Sultan Abdul Rahman Komplek 0778 4884100 0778 4884101 Kepulauan
Lumbung Rejeki Blok D No. 5-6, Riau
RT 001 RW 002, Kel. Lubuk Baja Kota,
Kec. Lubuk Baja, Nagoya, Batam 29444
49 KCP MDN HARYONO Jl. MT. Haryono No. 144 - 146, 061 4157165 061 4157056 North
Medan 20212 Sumatra
50 KC SAMARINDA Jl. Jenderal Sudirman No. 33B, 0541 748899 0541 736919 East
Samarinda 75121 Kalimantan
51 KC BALIKPAPAN Jl. Ahmad Yani No. 33 - 34, 0542 441516 0542 441586 East
Balikpapan 76114 Kalimantan
52 KC BANJARMASIN Jl. S. Parman No. 37, 0511 6739000 0511 6710022 South
Banjarmasin 70114 Kalimantan
53 KC MAKASSAR Jl. A. Yani No. 7, 0411 3623232 0411 3618107 South
Makassar 90174 Sulawesi
54 KCP SBY JEMUR ANDAYANI Jl. Jemur Andayani No. 11C, 031 8434951 031 8434957 East Java
Surabaya 60237
55 KCP MALANG KYAI TAMIN Jl. Kyai Tamin No.35 – 41, Kel. Sukoharjo, 0341 343877 0341 343873 East Java
Kec. Klojen - Kota Malang 65118
56 KC CIREBON Jl. Yos Sudarso No. 2B - Cirebon 45118 0231 211110 0231 238800 West Java
57 KCP UBUD Jl. Raya Ubud, Ds. Kutur No. 115, 0361 977635 0361 977636 Bali
Gianyar 80571
58 KC PALEMBANG Jl. Kapt. A. Rivai No. 31 F, 0711 373160 0711 354140 South
Palembang 30129 Sumatra
59 KCP JKT DUTA MAS Komp. Pertokoan Duta Mas Fatmawati 021 7233830 021 7233782 DKI Jakarta
Blok B1 No. 6, Jl. RS. Fatmawati No. 39,
Jakarta 12150
60 KC JKT CEMPAKA MAS Rukan Graha Cempaka Mas Blok B No. 01, 021 4222929 021 4222980 DKI Jakarta
Jl. Letjend. Suprapto, Jakarta 10640
61 KC JKT MANGGA DUA Jl. Mangga Dua Raya Harco Mangga Dua 021 6000188 021 6123162 DKI Jakarta
Blok E 32, Jakarta 10730
62 KCP BDG BUAH BATU Jl. Buah Batu No 141, Bandung 40264 022 7322855 022 7322856 West Java
63 KCP BDG SETRASARI Jl. Prof. Dr. Soeria Soemantri kav. 7 022 2009860 022 2009858 West Java
Bandung 40163
64 KC JKT TENDEAN Menara Bank Mega Lantai. Dasar, 021 79175888 021 7990868 DKI Jakarta
Jl. Kapt. Tendean Kav. 12 - 14A,
Jakarta 12790
65 KC MANADO Kawasan Mega Mas Blok IB No. 1 0431 879555 0431 879561 North
Jl. Piere Tendean (Boulevard), Sulawesi
Menado 95111
66 KCP TANGERANG Jl. Daan Mogot No. 27 B, Tangerang 15111 021 55772060 021 55772063 Banten
67 KCP JKT KELAPA GADING Jl. Boulevard Barat Blok LA 1 No. 5-6, 021 45854822 021 45854819 DKI Jakarta
Jakarta 14240
68 KCP MAKASSAR A.YANI Jl. A. Yani No. 43, 0411 3618356 0411 3617447 South
Makassar 90174 Sulawesi
69 KC JKT THE PRIME SUNTER The PRIME – Office Suites Lantai Lobby 021 22657125 021 22657126 DKI Jakarta
Suites D,
Jl. Yos Sudarso Kav 30, Jakarta 14350
70 KCP LAMPUNG - KARTINI Jl. Kartini Blok B1 No. 25 0721242468 0721242471 Lampung
Bandar Lampung 35116
71 KCP PALEMBANG Jl. Sayangan No. 72 Kel. Ilir Timur 0711 375838 0711 375607 South
SAYANGAN Palembang 30122 Sumatra
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72 KCP SOLO URIP Jl. Urip Sumiharjo No. 47, 0271 662668 0271 662601 Central Java
SUMOHARJO Solo 57128
73 KCP YOGYAKARTA Jl. Sriwedani No. 6, Yogyakarta 55122 0274 554949 0274 557420 Yogyakarta
SRIWEDANI
74 KCP MAKASSAR Jl. Raya Boulevard Jasper II No. 45 C 0411 425036 0411 425037 South
PANAKUKANG Panakukang, Makassar 90222 Sulawesi
75 KCP JKT WARUNG BUNCIT Wisma Perkasa 021 7902530 021 7902532 DKI Jakarta
Jl. Warung Buncit Raya 21 B,
Jakarta Selatan 12510
76 KCP JKT MUARA KARANG Jl. Muara Karang Raya No. 50 E, 021 6621018 021 6621135 DKI Jakarta
Jakarta 14450
77 KCP TGR CIPUTAT Kompl. Pertokoan Megamal Blok A/3, 021 7444221 021 7443661 Banten
Jl. Ciputat Raya, Tangerang Selatan 15412
78 KCP JKT LOKASARI Komplek Pertokoan THR Lokasari 021 6259886 021 6591325 DKI Jakarta
Blok B 25 - 27
Jl. Mangga Besar, Jakarta 11170
79 KC PONTIANAK Jl. H. Agus Salim No. 10 – 12, 0561 739822 0561 749078 West
Pontianak 78117 Kalimantan
80 KC BOGOR Jl. Ir. Juanda No. 38 - 40, Bogor 16122 0251 8356545 0251 8356546 West Java
81 KCP BKS CIKARANG Ruko Menteng, Blok A No. 6, 021 89907877 021 89907879 West Java
Jl. MH. Thamrin Lippo Cikarang
Cikarang 175450
82 KCP CIPADUNG Transmart Cipadung Unit GF 006 022 87836456 022 87836446 West Java
TRANSMART Jl. A.H. Nasution No. 73,
Bandung 40615
83 KCP JKT PERMATA HIJAU Grand ITC Permata Hijau, 021 53663522 021 53663516 DKI Jakarta
Ruko Emerald No. 9
Jl. Arteri Permata Hijau, Jakarta 12210
84 KCP BDG JUANDA Jl. Ir. H. Juanda No. 126B, Bandung 40264 022 2532129 022 2532017 West Java
85 KCP BDG SUDIRMAN Komplek Ruko Sudirman Plaza Blok 91F, 0224260117 0224260116 West Java
Jl. Jend. Sudirman No. 66-68,
Bandung 40264
86 KCP JKT ITC MANGGA DUA Mangga Dua Lt.4 Blok AB No. 39-42, 021 62300855 021 62300880 DKI Jakarta
Jl. Mangga Dua Raya, Jakarta 14430
87 KCP BALIKPAPAN Komp. Balikpapan Permai No. 9, 0542 443448 0542 443449 East
SUDIRMAN Jl. Jend. Sudirman, Balikpapan 76114 Kalimantan
88 KCP SAMARINDA S. Komp. Ruko Simpang Dr. Sutomo Petak 1, 0541 201222 0541 202048 East
PARMAN Jl. S. Parman No. 1, Samarinda 75117 Kalimantan
89 KCP MADIUN Jl. Jend. Sudirman No. 23 Madiun 63116 0351 483678 0351 483676 East Java
90 KCP SBY NGAGEL Komp. RMI Jl. Ngagel Jaya Selatan 031 5017115 031 5052956 East Java
Blok D – 12, Surabaya 60284
91 KC MATARAM Jl. Pejanggik 129, Cakranegara, 0370 648988 0370 648090 West Nusa
Mataram 83231 Tenggara
92 KC PURWOKERTO Komplek Ruko Kranji Megah 0281 642957 0281 642741 Central Java
Jl. Jend. Sudirman No. 393,
Banyumas 53116
93 KCP MALANG KAWI Jl. Terusan Kawi No. 2 Kav. 7, 0341 576234 0341 576232 East Java
Malang 65146
94 KCP PALEMBANG PTC Palembang Trade Center Blok 18, 0711 382382 0711 382234 South
Jl. R. Sukanto No. 8A, Palembang 30114 Sumatra
95 KC JKT PONDOK INDAH Pondok Indah Plaza I Blok Ua 14, 021 75911608 021 75911607 DKI Jakarta
Jl. Taman Duta I Jakarta 12310
96 KCP KUDUS Jl. Komp. Pertokoan Ahmad Yani No. 15, 0291 446458 0291 446369 Central Java
Jl. Ahmad Yani, Kudus 59318
97 KCP BANJARMASIN Jl. Jend. A. Yani KM 36,5, 0511 4787575 0511 4787585 South
BANJARBARU Banjarmasin 70234 Kalimantan
98 KCP JKT KRAMAT RAYA JL. Kramat Raya No. 178 B, 021 3144377 021 3144585 DKI Jakarta
Jakarta 10430
99 KCP JKT CINERE Jl. Cinere Raya Blok A No. 1 B, 021 7535438 021 7536148 West Java
Depok 16514
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100 KCP SEMARANG Ruko Peterongan Plaza Blok A-12 0248 413255 0248 413236 Central Java
PETERONGAN Jl. MT. Haryono No. 719, Semarang 50242
101 KCP CIBUBUR CITRA Komp. Ruko Citra Grand Blok R1 No. 16 021 84592345 021 8452345 West Java
GRAND Jl. Raya Alternatif Cibubur, Bekasi 17435
102 KC JEMBER Jl. A. Yani No. 19, Jember 68137 0331 481010 0331 481616 East Java
103 KCP JKT GREEN GARDEN Komplek Ruko Green Garden 021 5800123 021 5811506 DKI Jakarta
Blok I-9, No. 12A
Jl. Panjang, Jakarta 11520
104 KC KENDARI Jl. A. Yani No. 30 AB Blok A3 dan A4, 0401 3133232 0401 3128733 Southeast
Kendari 93117 Sulawesi
105 KCP DEPOK ITC Jl. Margonda Raya No. 56, Depok 16431 021 77214436 021 77214435 West Java
106 KCP SBY SIDOARJO Jl. A. Yani No. 41-43 Blok C 031 8959787 031 8959786 East Java
Sidoarjo 61212
107 KCP BLITAR Jl. Cepaka No. 5 Blitar 66121, Blitar 66121 0342 816398 0342 816397 East Java
108 KCP JKT MAYESTIK Jl. Kyai Maja No. 53 C Jakarta 12130 021 72798545 021 72798556 DKI Jakarta
109 KCP PALU MANONDA Komplek Ruko Patra Moderen Blok J1 0451 460600 0451 460601 Central
No. 7-8 Jl. Labu, Palu 94223 Sulawesi
110 KCP JKT TUBAGUS ANGKE Jl. Tubagus Angke Komp. Duta Mas 021 56944575 021 56944576 DKI Jakarta
Blok D9/A kav.7 Jakarta 11460
111 KCP CILEGON Jl. Raya SA Tirtayasa No. 17 G 0254 388882 0254 388622 Banten
Cilegon 42411
112 KCP BEKASI JUANDA Jl. Ir. H. Juanda 137 Blok A No. 5, 021 8806229 021 8807215 West Java
Bekasi 17112
113 KC TEGAL Jl. Gajah Mada No. 103 Pekauman, 0283 324545 0283 324600 Central Java
Tegal 52113
114 KCP TANJUNG PINANG Jl. Merdeka No. 1, Tanjung Pinang 29111 0771 313911 0771 314419 Kepulauan
Riau Riau
115 KCP JKT CEMPAKA PUTIH Gedung Tindra unit J 021 4225877 021 4225887 DKI Jakarta
Jl. Letjend Suprapto No. 60
Cempaka Putih, Jakarta 10520
116 KCP JKT KEBON JERUK Komplek Ruko Intercon Plaza Blok F no.9 021 58903686 021 58933789 DKI Jakarta
INTERCON Jl. Taman Kebon Jeruk Jakarta 11630
117 KCP TULUNGAGUNG Jl. Diponegoro No. 130 0355 337069 0355 337066 East Java
Tamanan, Tulugagung,
Tulungagung 66217
118 KCP SBY MULYOSARI Jl. Mulyosari No. 360 E, Surabaya 60112 031 5910343 031 5912894 East Java
119 KCP BANJARMASIN A.YANI Jl. A. Yani KM 3,5 No. 66 A 0511 3263399 0511 3266681 South
Karang mekar, Banjarmasin Timur, Kalimantan
Banjarmasin 70248
120 KC PALU Jl. Jend Sudirman No.15 Besusu Tengah 0451 456401 0451 456407 South
Palu 94111 Kalimantan
121 KCP MANADO SAM Komplek Perkantoran Wanea Plaza Blok 0431 854842 0431 854809 North
RATULANGI A1 No. 1, Jl. Sam Ratulangi, Manado 95115 Sulawesi
122 KCP SEMARANG SUARI Ruko Suari blok D 0243522992 0243522991 Central Java
Jl. Suari No. 7 Semarang 50137
123 KCP PEKALONGAN Jl. KH.Mansyur No.30 Blok 5 & 6 0285431238 0285431239 Central Java
Pekalongan 51119
124 KCP PEKANBARU RIAU Jl. Riau No. 56 B Kampung baru 076133299 076138600 Riau
kec Senapelan, Pekanbaru 28154
125 KCP JAMBI WILTOP Komplek pertokoan wiltop 07417837169 07417837168 Jambi
Jl.Sultan Thaha No. 29-30 Jambi 36132
126 KC TASIKMALAYA Jl.Gunung Sabeulah No. 2 D Kelurahan 0265 338509 0265 337735 West Java
Yudanagara Tasikmalaya 46121
127 KCP SBY HR.MUHAMMAD Komplek ruko HR.Muhammad 031 7382861 031 7382859 East Java
Square kav. A1
Jl. HR. Muhammad 140B-1
Surabaya 60225
128 KCP JKT PURI INDAH Rukan Sentra Niaga Puri Indah Blok T-6 021 58356388 021 58356387 DKI Jakarta
No. 22 Kembangan Jakarta 11610
129 KC SBY DARMO Jl. Raya Darmo No. 95 031 5688566 031 5688575 East Java
Surabaya 60265
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130 KCP DENPASAR GATOT Jl. Gatot Subroto Tengah 296 C 0361 424600 0361 430588 Bali
SUBROTO Denpasar 80113
131 KCP BOGOR PADJAJARAN Ruko Sentra V Point 0251 8387030 0251 8364018 West Java
Jl. Padjadjaran No. 1 Blok ZC Sukasari
Bogor 16143
132 KCP CILACAP Jl. A Yani Square No. 2-3 Cilacap 53213 0282 520366 0282 520122 Central Java
133 KCP JKT CITRA GARDEN Komplek ruko Citraniaga No. A2 021 54370788 021 54370790 DKI Jakarta
Jl. Kebahagiaan, Jakarta 11830
134 KCP MAKASSAR METRO Jl. Veteran Utara Kompleks Ruko 0411 3626565 0411 3625212 South
SQUARE Makkasar Square Blok B No. 7, Sulawesi
Makassar 90141
135 KCP JKT KELAPA GADING Jl. Boulevard Raya Blok CN 3 No. 3 021 45840533 021 45854819 DKI Jakarta
BOULEVARD RAYA Kelapa Gading, Jakarta 41240
136 KCP JAMBI TRANSMART Transmart Jambi Unit GF 19, 0741 3611084 0741 3611085 Jambi
Jl. Jend. Sudirman, Kel. Tambaksari,
Kec. Jambi Selatan, Jambi 36122
137 KCP BEKASI JABABEKA Ruko Jababeka 1 Shop House Blok 021 8934646 021 8934346 West Java
B 14-15, Cikarang 17550
138 KCP PATI Jl. Panglima Sudirman No. 87, Pati 59111 0295 385663 0295 386223 Central Java
139 KCP PURWAKARTA Jl. RE Martadinata No. 12 Nagri Tengah, 0264 200018 0264 200019 West Java
Purwakarta 41114
140 KCP GARUT Jl. Ciledug No. 146 Kota Kulon 0262 242191 0262 242190 West Java
Garut 44112
141 KCP BOJONEGORO Jl. Untung Surapati No. 18, 0353 893500 0353 893505 East Java
Bojonegoro 62215
142 KCP JKT PANTAI INDAH Rukan Cordoba Blok G No. 17 Bukit Golf 021 55966039 021 55966040 DKI Jakarta
KAPUK Mediterania Pantai Indah Kapuk,
Jakarta 14440
143 KCP MDN PULO BRAYAN Jl. Yos Sudarso Komodor Laut No. 16/EF 0616 636110 0616 636106 North
Medan 20116 Sumatra
144 KCP PALOPO Jl. Kelapa No. 60, Palopo 91921 0471 24800 0471 21002 South
Sulawesi
145 KCP MAMUJU Jl. Andi Pangerang Pettarani No. 45 0426 22433 0426 22290 West Sulawesi
Mamuju 91511
146 KCP TIMIKA Jl. Cendrawasih No. 99 0901 323918 0901 323939 Papua
Distrik Mimika Baru, Mimika 99910
147 KCP GORONTALO Jl. Ahmad Yani No. 139, Gorontalo 96114 0435 824999 0435 829977 Gorontalo
148 KCP MERAUKE Jl. Raya Mandala No. 330, Merauke 99611 0971 324500 0971 324700 Papua
149 KCP SORONG Jl. Sudirman No. 60, Sorong 98415 0951 331731 0951 331922 West Papua
150 KCP KLATEN Jl. Pemuda Selatan No. 119, Klaten 57412 0272 329242 0272 329241 Central Java
151 KCP PROBOLINGGO Jl. Soekarno Hatta No. 35 0335 437929 0335 437922 East Java
Probolinggo 67211
152 KC BENGKULU Jl. Sudirman No. 237, Bengkulu 38115 0736 347088 0736 25543 Bengkulu
153 KCP SERANG Jl. A. Yani No. 15, Serang 42151 0254 216070 0254 216027 Banten
154 KCP SUMBAWA Jl. Diponegoro No. 55, Sumbawa 84313 0371 626669 0371 626660 West Nusa
Tenggara
155 KCP BANYUWANGI Jl. A Yani No. 46 Lingkungan Mulyosari 0333 419288 0333 419282 East Java
Banyuwangi 68414
156 KCP SUKABUMI Jl. Sudirman No. 49, Sukabumi 43121 0266 215500 0266 217600 West Java
157 KCP SAMPIT Jl. Ahmad Yani No. 51, Sampit 74322 053130902 053132051 Central
Kalimantan
158 KCP MAGELANG Jl. Jend Sudirman No. 139, 0293 313226 0293 313125 Central Java
Magelang 56125
159 KCP TARAKAN Jl. Jend Sudirman No. 2 Tarakan 77111 0551 21108 0551 22558 North
Kalimantan
160 KC TERNATE Jl. Babula No. 2 Ternate 97723 0921 3128550 0921 3128577 North Maluku
161 KCP KETAPANG Jl. Let. Jend. R. Suprapto No. 159 0534 0534 West
Ketapang 78851 3037099 3037098 Kalimantan
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162 KCP MDN ISKANDAR MUDA Jl. Sultan Iskandar Muda No. 137 0614. 564676 0614 564611 North
Medan 20119 Sumatra
163 KCP SINTANG Jl. M. T. Haryono No. 15 Sintang 68614 0565 22255 0565 22252 West
Kalimantan
164 KC PARE- PARE Jl. Bau Maseppe No. 451, Pare-Pare 78851 0421 24588 0421 24800 South
Sulawesi Selatan Sulawesi
165 KC PALANGKARAYA Jl. A. Yani No.66 - Palangkaraya 73111 0536 3241444 0536 3241441 Central
Kalimantan
166 KCP BITUNG Jl. Yos Sudarso No. 01, Lingkungan V 0438 34454 0438 34820 North
Bitung 95521 Sulawesi
167 KCP JKT GADING Komp. OrchardSq 021 29077300 021 29077340 DKI Jakarta
ORCHARD Jl. Raya Klp. Hybrida Blk GOS No. B19,
Jakarta 14140
168 KCP JKT TB SIMATUPANG Gd. GKM Green Tower, 021 50812101 021 50812102 DKI Jakarta
Jl. TB Simatupang Kav. 89G, Pasar
Minggu, Jakarta 12520
169 KCP BKS PONDOK GEDE Pondok Gede Plaza 021 84938487 021 84938488 West Java
Jl. Raya Pondok Gede Blok C No. 21&22,
Bekasi 17411
170 KCP JKT TAMAN PALEM Komp Perumahan Taman Palem Lestari 021 55951983 021 55951986 DKI Jakarta
Blok B-17 No.65-66, Cengkareng
Jakarta 11730
171 KCP SUMEDANG Jl. Prabu Geusan Ulu No. 53, 0261 201799 0261 201649 West Java
Kec. Sumedang Selatan - Sumedang
45312
172 KCP MAJALAYA Blok Pasar Tengah 0228 5963789 0228 5963790 West Java
Jl. Pasar Tengah No. 28 Kec. Majalaya
bandung 40291
173 KCP JEPARA Jl. Pemuda No. 3A, Potroyudan - Jepara 0291 597825 0291 597832 Central Java
59411
174 KCP SITUBONDO Jl. Argopuro No.102, Kec. Panji - 0338 672800 0338 674300 East Java
Situbondo 68355
175 KCP LEMBANG Jl. Raya Lembang No. 360, Kec. Lembang 0222 787002 0222 784755 West Java
Bandung 40391
176 KCP SBY WIYUNG Jl. Raya Menganti Wiyung No. 18, 031 7524378 031 7524726 East Java
Kec. Wiyung - Surabaya 60228
177 KCP CIANJUR Jl. Dr. Muwardi No. 110, Kec. Cianjur 0263 262856 0263 262866 West Java
Cianjur 43216
178 KCP KEDIRI PARE Jl. Pahlawan Kusuma Bangsa No. 39, 0354 392900 0354 395700 East Java
Kec. Pare - Kediri 64212
179 KCP JATIBARANG Jl. Mayor Dasuki No. 176, Kec. Jatibarang 0234 5357268 0234 5357262 West Java
- Indramayu 45273
180 KCP NGANJUK Jl. A Yani No. 77, Nganjuk 64411 0358 331777 0358 331771 East Java
181 KCP BDG SOEKARNO Jl. Bypass Soekarno Hatta No. 592 022 7508956 022 7508987 West Java
HATTA Kec. Buah Batu Desa Sekejati Kota
Bandung 40286
182 KC KUPANG Jl. Moh. Hatta No. 30A, 0380 820500 0380 820013 East Nusa
Kec. Oebobo - Kupang 85112 Tenggara
183 KC CIMAHI Jl. Jenderal Amir Machmud No. 517 022 6635006 022 6635007 West Java
Kota Cimahi 40532 Jawa Barat
184 KCP BATURAJA Jl. Ahmad Yani No. 55, Baturaja 32111 0735 327201 0735 327202 South
Sumatra
185 KCP SINGKAWANG Jl. Yos Sudarso No. 88, Kec. Singkawang 0562 633828 0562 634020 West
Barat - Singkawang 79122 Kalimantan
186 KCP BONTANG Jl. Jend. Ahmad Yani No. 33, 0548 22525 0548 25077 East
Kec. Bontang Utara - Bontang 75311 Kalimantan
187 KCP SANGATTA Jl. Yos Sudarso IV No. 40B, Sangatta 05492 027966 05492 1531 East
Kutai Timur 75611 Kalimantan
188 KCP JKT TANJUNG PRIOK Jl. Enggano No. 68, Kec. Tanjung Priok 021 43800746 021 43800745 DKI Jakarta
Jakarta 14310
189 KCP KARAWANG Jl. Ahmad Yani No. 87 - Karawang 41373 0267 8453029 0267 8453024 West Java
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190 KCP BOYOLALI Jl. Raya Pandanaran No. 5, Kec. Boyolali 0276 325100 0276 325355 Central Java
Boyolali 57311
191 KCP BENGKALIS Jl. Ahmad Yani, Kel. Bengkalis, 0766 22286 0766 22287 Riau
Kec. Bengkalis – Bengkalis 28712
192 KCP PELAIHARI Jl. Ahmad Yani, Kel. Pelaihari, 0512 23234 0512 23100 South
Kec. Pelaihari – Kab. Tanah Laut 70811 Kalimantan
193 KCP SUKOHARJO Jl. Jend Sudirman No.119, Kel. Jomber, 0271 592551 0271 592046 Central Java
Kec. Bendosari – Sukoharjo 57521
194 KCP SAMBAS Jl. Gusti Hamzah, Kel. Durian, 0562 393231 0562 393227 West
Kec. Sambas Sambas 79462 Kalimantan
195 KCP SANGGAU Jl. Ahmad Yani No. 14, Kel. Ilir Kota, 0564 22313 0564 21912 West
Kec. Sanggau Kapuas – Sanggau 78513 Kalimantan
196 KCP LUWUK BANGGAI Jl. Ahmad Yani No. 153 0461 23901 0461 23903 Central
Kel. Luwuk, Kec. Luwuk Kab. Banggai Sulawesi
94711
197 KCP CIBINONG Jl. Mayor Oking, Kec. Cibinong 021 87914557 021 87914569 West Java
Bogor 16918
198 KCP BONE Jl. Ahmad Yani, No. 2 Kel. Macege 0481 23001 0481 26232 South
kec. palaka, Kab. Bone Sulawesi Selatan, Sulawesi
Bone 92761
199 KCP DEWI SARTIKA Jl. Dewi Sartika Raya No. 71 Kel. Cawang 021 80877927 021 80877317 DKI Jakarta
Kec. Kramat Jati jakarta 13630
200 KCP SUNGAI LIAT Jl. Jend Sudirman No. 106, Kel. Sri 0717 95927 0717 92862 Bangka
Menanti, Kec. Sungai Liat, Kab. Bangka Belitung
33214
201 KCP PEKANBARU NANGKA Jl. Tuanku Tambusai No. 199, Kel. 0761 39541 0761 39549 Riau
Labuh Baru Timur, Kec. Tampan, Kodya
Pekanbaru 28291
202 KCP PANGKALAN KERINCI Jl. Maharaja Indra, Kel. Pangkalan Kerinci, 0761 494478 0761 494447 Riau
Kec. Pangkalan Kerinci, Kab. Pelalawan,
Pelalawan 28300
203 KCP TANA PASER Jl. R Suprapto RT 08/04 No. 9, 05432 1090 05432 1022 East
Kel. Tanah Grogot, Kec. Tanah Grogot, Kalimantan
Kab. Paser, Pasir 76251
204 KCP NABIRE Jl. Yos Sudarso, Kel. Oyehe, Kec. Nabire, 0984 24220 0984 24244 Papua
Nabire 98816
205 KCP PEKANBARU Jl. H. Imam Munandar, Kel. Tangkerang 0761 44133 0761 44122 Riau
HARAPAN JAYA Selatan, Kec. Bukit Raya,
Pekanbaru 28288
206 KCP JKT PASAR KRAMAT Ruko Pasar Induk Kramat Jati Blok D2 021 87788275 021 87788285 DKI Jakarta
JATI No. 11,12&12A, Kel. Tengah,
Kec. Kramat Jati - Jakarta 13540
207 KCP SBY TRANSMART Transmart Rungkut, 031 87855261 031 87855323 East Java
RUNGKUT Jl. Raya Kali Rungkut No. 25,
Surabaya 60293
208 KCP BDG KOPO INDAH Taman Kopo Indah II Blok IV A7, Desa 02254 05399 02254 05099 West Java
Rahayu, Kec. Margaasih, Kab. Bandung,
Bandung 40218
209 KCP BARABAI Jl. Garuda/Pangeran Moh. Noor, 05174 2399 05174 2167 South
Kel. Barabai Utara, Kec. Barabai, Kalimantan
Kab. Hulu Sungai Tengah 71313
210 KCP BANJAR Jl. Letjen Suwarto No.10, Kel. Hegarsari, 0265 745535 0265 745560 West Java
Kec. Pataruman, Kota Banjar 46322
211 KCP RANTAU PRAPAT Jl. Ahmad Yani No. 128, Kartini, Rantau 0624 351129 0624 351123 North
Utara, Labuhan Batu 21418 Sumatra
212 KCP TENGGARONG Jl. Achmad Muksin No. 56, Kel. Timbau, 0541 6666405 0541 7244724 East
Tenggarong, Kutai Kartanegara 75511 Kalimantan
213 KCP TNG KARAWACI Ruko Perkantoran Pinangsia Blok H 021 5519699 021 5519747 Banten
No. 062 & 063, Kel. Panunggangan Barat,
Kec. Cibodas, Tangerang 15139
214 KCP BATULICIN Jl. Raya Batulicin, Desa Kampung Baru, 0518 74345 0518 74346 South
Kec. Batulicin, Kab. Kota Baru 72171 Kalimantan
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215 KCP TEBING TINGGI Jl. Jend A. Yani, Kel. Mandailing, 0621 22666 0621 24666 North
Kec. Tebing Tinggi Kota, Kota Tebing Sumatra
Tinggi 20626
216 KCP SRAGEN Jl. Sukowati No. 135, Sragen 57212 0271 8823171 0271 8823176 Central Java
217 KCP JKT DUTA HARAPAN Jl. Komp Duta Harapan Indah Blok L11 & 021 66602545 021 66602414 DKI Jakarta
INDAH L12, Kel. Kapuk Muara, Kec. Penjaringan,
Jakarta 14460
218 KCP JKT BANDENGAN Jl. Bandengan Utara No. 87, 021 66605145 021 66605323 DKI Jakarta
Kel. Penjaringan, Kec. Penjaringan,
Jakarta 14440
219 KCP TANJUNG TABALONG Jl. Pangeran Antasari, Kel. Tanjung, 0526 2022202 0526 2022780 South
Kec. Tanjung, Kab. Tabalong 71513 Kalimantan
220 KCP TROPODO Jl. Raya Tropodo B-1 & B-5, Tropodo, 031 8662228 031 8668524 East Java
Kec. Waru, Kab. Sidoarjo 61256
221 KCP MUARA TEWEH Jl. Yetro Sinseng, Kel. Lanjas, 0519 24858 0519 24859 Central
Kec. Teweh Tengah, Kalimantan
Kab. Barito Utara 73812
222 KCP KUALA KAPUAS Jl. Jend A. Yani No. 104, Kel. Selat Hilir, 0513 23551 0513 23580 Central
Kec. Selat, Kab. Kapuas 73513 Kalimantan
223 KCP KISARAN Jl. Cokroaminoto No. 41, Kel. Kisaran 0623 42399 0623 42326 North
Kota, Kec, Kota Kisaran Barat, Sumatra
Kab. Asahan 21215
224 KCP PANGKAL PINANG Jl. Jend Sudirman No. 35, Kec. Taman 0717 424709 0717 424539 Bangka
Sari, Kodya Pangkal Pinang 33128 Belitung
225 KCP TOMOHON Jl. Babe Palar Matani III, Kel. Matani, 0431 3157891 0431 3157791 South
Kec. Tomohon Tengah, Sulawesi
Kab. Minahasa 95362
226 KCP DUMAI Jl. Jend Sudirman No. 75 Kel. Teluk Binjai, 07654 38222 07654 38221 Riau
Kec. Dumai Timur Kota Dumai 28813
227 KCP TEMBILAHAN Jl. M Boya No. 18, Kel. Tembilahan Kota, 0768 21601 0768 21602 Riau
Kec. Tembilahan, Kab. Indragiri Hilir 29212
228 KCP TUBAN Jl. Panglima Sudirman No. 185, 0356 327678 0356 326997 East Java
Sendangharjo, Tuban 62313
229 KCP PARIGI Jl. Trans Sulawesi No. 163, Kec. Parigi, 0450 21555 0450 21035 Central
Kab. Parigi Moutong 94371 Sulawesi
230 KCP DURI Jl. Jend. Sudirman, Desa Babussalam, 07655 94633 0765 594631 Riau
Kec. Mandau - Kab. Bengkalis 28784
231 KCP UJUNG BATU Jl. Jend. Sudirman, Desa Ujung Batu 0762 7363303 0762 7363302 Riau
Timur, Kec. Ujung Batu,
Kab. Rokan Hulu 28554
232 KCP PRABUMULIH Jl. Jend Sudirman, Kel. Muara Dua, 07133 23600 07133 22115 South
Kec. Prabumulih Timur, Sumatra
Kota Prabumulih 31114
233 KCP SBY KLAMPIS Jl. Klampis Jaya No. 88-90, Kec. Sukolilo, 031 5963175 031 5963194 East Java
Kota Surabaya 59172
234 KC PEMATANG SIANTAR Jl. Sutomo, Siantar Business Center Blok 062222123 062243111 North
E3 & E4, Kel. Pahlawan, Kec. Siantar Sumatra
Timur, Kota Pematang Siantar 21132
235 KCP MEDAN KATAMSO Komp Grand Katamso 0617853666 0617876601 North
Jl. Brigjend Katamso, Kel. Kampung Baru, Sumatra
Kec. Medan Maimun, Medan 20158
236 KCP KOTABARU Jl. H Agus Salim No. 11, Kel. Kotabaru 0518 23633 051823662 South
Tengah, Kec. Pulau Laut Utara, Kalimantan
Kab. Kotabaru 72113
237 KC TANGERANG GADING Jl. Bulevar Raya Gading Serpong Kav 021 29000809 021 29000769 Banten
SERPONG Blok M5/15 Desa Curug Sangereng,
Kec. Padegangan Kab. Tangerang 15810
238 KCP TANJUNG BALAI Jl. HOS Cokroaminoto 0623 595655 0623 595889 North
(d/h Sisingamangaraja), Kel. Indra Sakti, Sumatra
Kec. Tanjung Balai Selatan,
Tanjung Balai 21315
239 KCP MANADO CALACA Ruko Pasar Calaca Unit.3, Kel. Calaca, 0431 843320 0431 843512 North
Kec. Wenang - Kota Menado 95121 Sulawesi
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240 KCP MAKASSAR DAYA Komp Bukit Khatulistiwa 0411 4772158 0411 4772244 South
Blok A, No.15-16, Sulawesi
Jl. Perintis Kemerdekaan Km14,
Kel. Paccerakang, Kec. Biringkanaya, Kota
Makassar 90241
241 KCP TANJUNG REDEB Jl. SM Aminuddin, Kel. Bugis, 0554 23077 0554 23079 East
Kec. Tanjung Redeb, Kab. Berau 77312 Kalimantan
242 KCP BELOPA Jl. Topoka No. 89 (Poros Palopo), 0471 3316111 0471 3316090 South
Kel. Tanamanai, Kec. Belopa, Sulawesi
Kab. Luwu 91994
243 KCP TANJUNG PERAK Jl. Perak Timur No. 196, 031 3283051 031 3284896 East Java
Kec. Pabean Cantikan, Surabaya 60165
244 KCP BDG RAJAWALI Jl. Rajawali Barat No. 63, 022 6012858 022 6012771 West Java
Kec. Andir, Kota Bandung 40182
245 KCP CIKAMPEK Jl. Ahmad Yani No. 9, 0264 8387344 0264 8387171 West Java
Kel. Cikampek Selatan, Kec. Cikampek,
Kab. Karawang 41373
246 KCP PINRANG Jl. Jend Sudirman 0421 922266 0421 923778 South
Kec. Watang Sawito, Kab. Pinrang 91212 Sulawesi
247 KC SIBOLGA Jl. Brigjend Katamso No. 01, 0631 26601 0631 26606 North
Kel. Pasar Baru, Kec. Sibolga Kota, Sumatra
Kota Sibolga 22522
248 KCP FAK-FAK Jl. DR Salasa Namudat, Fak-Fak 98611 0956 24430 0956 24515 Papua Barat
249 KCP MAKASSAR TANJUNG Menara Bank Mega Makassar Lt. G & 1, 0411 8118900 0411 8118522 South
BUNGA Jl. Metro Tanjung Bunga, Kel. Maccini Sulawesi
Sombala, Kec. Tamalate,
Kota Makassar 90224
250 KCP PANGKALAN BUN Jl. Sukma Aria Ningrat, 0532 25103 0532 25105 Central
Kel. Baru, Kec. Arut Selatan, Kalimantan
Kab. Kotawaringin Barat 74113
251 KCP AMUNTAI Jl. Norman Umar, Kel. Kebun Sari, 0527 63522 0527 61969 South
Kec. Amuntai Tengah, Kalimantan
Kab. Hulu Sungai Utara 71415
252 KCP MAKASSAR TRANS Trans Studio Mall Extention LGM - 16 04113604061 - South
STUDIO Jl. Metro Tj. Bunga, Makassar 90224 Sulawesi
253 KCP CILEGON TRANSMART Transmart Cilegon Lt. GF. 0254 7817747 0254 7818035 Banten
Jl. KH. Yasin Beji Kel. Kebondalem,
Kec. Purwakarta, Kota Cilegon 42433
254 KCP BANDAR JAYA Jl. Proklamator, Kel. Bandar Jaya Timur, 07255 28288 0725 528252 Lampung
LAMPUNG Kec. Terbanggi Besar, Kab. Lampung
Tengah 34163
255 KCP JKT SEASONS CITY Jl. Latumenten No. 33 Komp Ruko 021 29071491 021 29071492 DKI Jakarta
Seasons City Blok E28 dan E29,
Kel. Jemb Besi, Kec. Tambora, Kota
Jakarta 11320
256 KCP SENGKANG Jl. Jend. Sudirman, Kel. Lapongkoda, 0485 21700 0485 22031 South
Kec. Tempe, Kab. Wajo 90913 Sulawesi
257 KCP MALANG DINOYO Jl. MT Haryono No. 140, Kel. Dinoyo, 0341 553845 0341 553841 East Java
Kota Malang 65144
258 KCP BREBES Jl. Raya A. Yani No. 71, Kel. Brebes, 0238 6177500 0238 6177600 Central Java
Kec. Brebes, Kab. Brebes 52212
259 KCP MDN THAMRIN Jl. MH Thamrin Kel. Sei Rengas II, 0617 334130 0617 320430 North
Kec. Medan Area, Kota Medan 20214 Sumatra
260 KCP SBY PASAR TURI Ruko Pasar Turi, Jl. Semarang 94-124/B8, 031 5354817 031 5354807 East Java
Kel. Bubutan, Kec. Bubutan,
Surabaya 60174
261 KCP MOJOKERTO Jl. Mojopahit No. 380, Kel. Miji, 0321 383428 0321 383440 East Java
Kec. Prajurit Kulon, Mojokerto 61322
262 KCP CIREBON SURYA Jl. Surya Negara Blok D. 10-11, 0231 226949 0231 223567 West Java
NEGARA Cirebon 45118
263 KCP TANGERANG CITRA Jl. Citra Raya Boulevard Blok H-1 No. 15, 021 59401141 021 59400516 Banten
RAYA Citra Raya, Cikupa, Tangerang 15710
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No Office Name Address Phone Number Fax Province
264 KCP HAYAM WURUK Jl. Hayam Wuruk No.97A, Kel. Maphar, 021 6284610 021 6284609 DKI Jakarta
Kec. Taman Sari, Kota Jakarta 11160
265 KCP BALIKPAPAN Jl. Letjend Soeprapto, Komp Pertokoan 0542 747266 0542 747286 East
SOEPRAPTO Plaza Kebun Sayur Blok T-20, Kalimantan
Kel. Baru Ilir, Kec. Balikpapan Barat, Kota
Balikpapan 76131
266 KCP BUKITTINGGI Jl. Ahmad Yani No. 113, Kel. Benteng 0752 31200 0752 35317 West Sumatra
Pasar Atas, Kec. Guguk Panjang, Kota
Bukittinggi - Prop Sumatera Barat,
Bukittinggi 26113
267 KCP SBY DHARMAHUSADA Jl. Dharmahusada No. 113-113A, Kel. Mojo, 031 5990114 031 5990220 East Java
Kec. Gubeng, Kota Surabaya 60285
268 KCP TOBELO Jl. Kemakmuran, Desa Gosoma, 0924 2621222 09242622218 North Maluku
Kec. Tobelo, Kab. Halmahera Utara 97762
269 KCP SALATIGA Jl. Pemuda No. 1, Kel. Sidorejo, 0298 329333 0298 329415 Central Java
Kec. Salatiga, Kodya Salatiga 50711
270 KCP MDN KRAKATAU Jl. Gunung Krakatau, Kel. Pulo Brayan 0616 615935 0616 615934 North
Darat 1, Kec. Medan Timur, Medan 20116 Sumatra
271 KCP MAKASSAR Jl. AP Pettarani, Kel. Tamammaung, 0411 435552 0411 435590 South
PETTARANI Kec. Panakukkang, Kota Makassar 90231 Sulawesi
272 KCP PONOROGO Jl. Jend. Sudirman, Kel. Kepatihan, 0352 485881 0352 488185 East Java
Kec. Ponorogo, Kab. Ponorogo 63416
273 KCP PEMALANG Jl. Jend Sudirman, Kel. Kebondalem, 0284 323737 0284 323322 Central Java
Kec. Pemalang, Kab. Pemalang 52312
274 KCP TANGERANG ALAM Jl. SN-I No. 57, Desa Pakulonan, 021 53122880 021 53122879 Banten
SUTERA Kec. Serpong,
Kab. Tangerang Selatan 15325
275 KCP JKT RADIO DALAM Jl. Raya Radio Dalam No. 99 Kav F, 021 7261868 021 7260820 DKI Jakarta
RT/RW 003/001, Kel. Gandaria Utara,
Kec. Kebayoran Baru,
Kota Jakarta 12140
276 KCP MAROS Jl. Jend. Sudirman (Poros Makassar - 0411 374610 0411 374618 South
Maros) Buttatoa Utara, kel Pettuadae, Sulawesi
Kec. Turikale, kab Maros 90516
277 KCP BDG AHMAD YANI Jl. Jend A. Yani No. 650, Kel. Cicaheum, 0227 06630 0227 106651 West Java
Kec. Kiaracondong, Kota Bandung 40282
278 KCP MALANG BOROBUDUR Jl. Borobudur No. 11, Kel. Mojolangu, 0341 487661 0341 487669 East Java
Kec. Blimbing, Kota Malang 65142
279 KCP JKT PASAR KOJA Pasar Koja 021 43920018 021 43920034 DKI Jakarta
Jl. Kramat Jaya No. 22 Blok B Kav. 1&2,
Kel. Tugu Utara, Kec. Koja,
Kota Jakarta 14260
280 KC AMBON Jl. Sultan Hairun, Sirimau, Uriteu, 0911 349038 0911 349064 Maluku
Kota Ambon 97124
281 KCP MAKASSAR VETERAN Jl. Veteran Selatan, Kel. Bontolebang, 0411 871886 0411 871893 South
SELATAN Kec. Makassar, Kota Makassar 90133 Sulawesi
282 KCP MDN SETIABUDI Jl. Setiabudi, Kel. Tanjung Sari, 0618 214202 0618 214203 North
Kec. Medan Selayang, Kota Medan 20132 Sumatra
283 KCP JKT RAWASARI Jl. Rawasari Selatan No. 1C & 1D, 021 4241934 021 4241966 DKI Jakarta
Kel. Rawasari, Kec. Cempaka Putih,
Kota Jakarta 10570
284 KCP JKT PALMERAH Jl. Palmerah Barat No. 32 D & 32 E, Desa 021 53673340 021 53673339 DKI Jakarta
Grogol Utara, Kec. Kebayoran Lama,
Kota Jakarta 12210
285 KCP BOGOR PASAR ANYAR Jl. Dewi Sartika Blok B1-B2 Pabaton, 0251 8328880 0251 8328870 West Java
Bogor 16121
286 KCP BKS TAMAN HARAPAN Sentra Niaga Bulevar Hijau Blok SN I 021 88866044 021 88866045 West Java
INDAH No. 27, Kel. Pejuang, Kec. Bekasi Barat,
Kab. Bekasi 17131
287 KCP JKT TELUK GONG Jl. Kampung Gusti Blok N Kav. 54-55, 021 6602498 021 6602494 DKI Jakarta
Kel. Pejagalan, Kec. Penjaringan, Kota
Jakarta 14450
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288 KCP BKS GRAND MALL Grand Mall Bekasi Ruko B No. 68, 021 88964406 021 88964408 West Java
Jl. Jend Sudirman, Kel. Harapan Mulya,
Kec. Medan Satria, Kota Bekasi 17143
289 KCP BOGOR WARUNG Jl. Pajajaran Ruko No. 10 & 11 Warung 0251 8390020 0251 8390520 West Java
JAMBU Jambu, Kel. Bantarjati, Kec. Bogor Utara,
Kota Bogor 16153
290 KCP PURBALINGGA Jl. Jend Sudirman No. 88, Desa 0281 894388 0281 894899 Central Java
Purbalingga Kidul, Kec. Purbalingga,
Kab. Purbalingga 53313
291 KCP MANOKWARI Jl. Yos Sudarso, Kel. Manokwari Barat, 0986 214250 0986 214248 West Papua
Kec. Manokwari Barat,
Kab. Manokwari 98312
292 KCP SEMARANG GANG Jl. Gang Tengah No. 102, 0243 568866 0243 568867 Central Java
TENGAH Semarang 50137
293 KCP PONTIANAK SIANTAN Jl. Khatulistiwa No. 168 E-F, 0561 887155 0561 886321 West
Pontianak 78242 Kalimantan
294 KCP JAKARTA PURI Jl. Puri Kencana Blok K-7/2 M, 021 58302669 021 58302695 DKI Jakarta
KENCANA Jakarta 11610
295 KCP LUBUK LINGGAU Jl.Yos Sudarso Kelurahan Taba Koji 0733 320656 0733 320478 South
Kec.Lubuk Linggau Timur I, Sumatra
Lubuklinggau 31626
296 KCP BANGKALAN Jl. KH Lemah Duwur 53 Kel.Pejagan 031 3090558 031 3061588 East Java
Kec. Bangkalan 69112
297 KCP JAKARTA KELAPA Jl. Bukit Gading Raya Blok A Kav. No. 25, 021 45876711 021 45876712 DKI Jakarta
GADING BUKIT INDAH Jakarta 14240
298 KCP JAKARTA SUNTER Komp.Perum.Sunter Garden Blok BVII 021 29385070 021 29385071 DKI Jakarta
GARDEN kav. No. 11A, Jakarta 14350
299 KCP YOGYAKARTA Jl. Gejayan CT.X/22, 0274 581919 0274 561967 Yogyakarta
GEJAYAN Sleman 55281
300 KCP LAMPUNG Jl. Jend A.Yani No. 99, 0729 24185 0729 24186 Lampung
PRINGSEWU Pringsewu 35373
301 KCP TANGERANG Jl. Merdeka No.8 021 55734999 021 55734949 Banten
MERDEKA Tangerang 15114
302 KCP TANGERANG CITY Jl. Jend. Sudirman Ruko Tangcity 021 29239230 021 29239229 Banten
Business Park Blok F Kav 25,
Tangerang 15118
303 KCP METRO LAMPUNG Jl. Jend. Sudirman No. 88, Metro 34111 0725 44202 0725 43154 Lampung
304 KCP JAKARTA RUKAN TOP Jl. Kalimalang E-6/1-2, 021 29361841 021 29361833 DKI Jakarta
KALIMALANG Jakarta 13440
305 KCP JAKARTA CIPULIR Jl. Ciledug Raya No.123 D, Jakarta 12230 021 7226221 021 7226231 DKI Jakarta
306 KCP SUKABUMI TIPAR Jl. Tipar Gede No. 19, 0266 0266 6252449 West Java
GEDE Sukabumi 43141 6252400
307 KCP BANDUNG Jl. Cihampelas No. 119B, 0222 060999 0222 060998 West Java
CIHAMPELAS Bandung 40131
308 KCP PAMANUKAN Jl. Ion Martasasmita No. 14B, 0260 553900 0260 553922 West Java
Subang 41254
309 KCP PASURUAN Jl. Soekarno Hatta No. 123, 0343 415559 0343 417449 East Java
Pasuruan 67132
310 KCP SURABAYA KENJERAN Jl. Kenjeran 83i, Surabaya 60143 031 3719665 031 3719658 East Java
311 KCP DENPASAR THAMRIN Jl. Thamrin No. 45, Denpasar 80119 0361 426325 0361 423025 Bali
312 KCP GOWA Jl. Usman Salengke No. 3, 0411 8220388 0411 8220387 South
Gowa 92112 Sulawesi
313 KCP BALIKPAPAN MT. Jl. MT. Haryono Komp. Balikpapan Baru 0542 877735 0542 876150 East
HARYONO Blok B1 No. 1, Balikpapan 76114 Kalimantan
314 KCP JAKARTA BUNGUR Jl. Bungur Besar No. 32C, Jakarta 10610 021 42878750 021 42878760 DKI Jakarta
315 KCP TANGERANG MUTIARA Ruko Mutiara Karawaci Blok C No. 21, 021 55653342 021 55653343 Banten
KARAWACI Tangerang 15810
316 KCP SAMARINDA AHMAD Jl. Ahmad Yani No. 23, Samarinda 75117 0541 7776000 0541 7776001 East
YANI Kalimantan
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No Office Name Address Phone Number Fax Province
317 KCP BANDUNG CARINGIN Pasar Caringin Kav. AII No. 12 0225 413644 0225 413775 West Java
Jl. Soekarno Hatta, Bandung 40223
318 KCP SOLO PALUR Jl. Raya Palur No. 329, Sukoharjo 57554 0271 821544 0271 821543 Central Java
319 KC JAYAPURA Jl. Ruko Pasifik Permai Blok B No. 10 0967 522000 09675 22004 Papua
Dok II Bawah, Jayapura 99112
320 KCP BANDUNG UJUNG Jl. AH. Nasution No. 202, 0228 8884212 0228 8884211 West Java
BERUNG Bandung 40614
321 KCP JAKARTA PANGLIMA Ruko Grand Panglima Polim Kav. 36 021 29501062 021 29501051 DKI Jakarta
POLIM Jl. Panglima Polim Raya, Jakarta 12160
322 KCP JAKARTA ASEMKA Jl. Pintu Kecil No. 58A & 58B, 021 6900922 021 6900923 DKI Jakarta
Jakarta 11230
323 KCP JAKARTA KUNINGAN Jl. Kompleks Rumah Sakit Mata Aini 021 29410724 021 29410722 DKI Jakarta
CARD CENTER Kav.No. 5 & 6, Jakarta 12920
324 KCP SUBANG Jl. Oto Iskandardinata No. 42, 0260 417557 0260 471507 West Java
Subang 41215
325 KCP KUTA KALIANGET Jl. Kuta Kalianget No. 7, Badung 80361 0361 4727403 0361 4727409 Bali
326 KCP BANJARMASIN Jl. Lambung Mangkurat No. 45, 46 & 48, 0511 3366460 0511 3366462 South
LAMBUNG MANGKURAT Banjarmasin 70111 Kalimantan
327 KCP JAKARTA TRANSMART Transmart Cempaka Putih Unit GF 13A-B 021 42871426 021 42871430 DKI Jakarta
CEMPAKA PUTIH Jl. Jend. Ahmad Yani No. 83,
Jakarta 10510
328 KCP JAKARTA TRANSMART Transmart Cilandak, Unit G-06 021 78840116 021 78836452 DKI Jakarta
CILANDAK Jl. Raya Cilandak KKO, Jakarta 12560
329 KCP BALIKPAPAN Transmart Daun Village Unit GF-05 0542 8513177 0542 8512509 East
TRANSMART DAUN Komplek Daun Village Kalimantan
VILLAGE Jl. MT. Haryono, Balikpapan 76114
330 KCP YOGYAKARTA Transmart Maguwo Yogyakarta 0274 0274 Yogyakarta
TRANSMART MAGUWO Jl. Raya Solo KM 8 No. 234, 2800006 2800986
Sleman 55282
331 KCP TEGAL TRANSMART Transmart Tegal 0283 4533707 0283 4533708 Central Java
Jl. Kolonel Soegiono, Tegal 52112
332 KCP BANDUNG Transmart Buah Batu Bandung 0228 6012942 0228 6012943 West Java
TRANSMART BUAH BATU Jl. Bojongsoang No. 321, Bandung 40287
333 KCP PEKANBARU Transmart Pekanbaru 0761 8522789 0761 8406330 Riau
TRANSMART SOEKARNO Jl. Soekarno Hatta, Pekanbaru 28292
HATTA
334 KCP PADANG TRANSMART Transmart Padang 0751 8971152 0751 8971162 West Sumatra
Jl. Khatib Sulaiman No. 72, Padang 25173
335 KCP MATARAM Transmart Mataram 0370 7561888 0370 7561616 West Nusa
TRANSMART Jl. Selaparang Lingkungan Sweta Timur, Tenggara
Mataram 83239
336 KCP SEMARANG Transmart Setiabudi Semarang 0247 6404011 0247 6404012 Central Java
TRANSMART SETIABUDI Jl. Setiabudi No. 117, Semarang 50263
337 KCP GRAHA BINTARO Transmart Bintaro Graha Raya 021 22927801 021 22929405 Banten
TRANSMART Jl. Perumahan Graha Raya Bintaro
Blok CP 03A, Tangerang Selatan 15220
338 KCP SOLO TRANSMART Transmart Solo Pabelan 0271 7464101 0271 7464060 Central Java
PABELAN Jl. A. Yani No. 234 Dukuh Banaran,
Sukoharjo 57162
339 KCP CIREBON TRANSMART Transmart Cirebon 0231 8805005 0231 8806090 West Java
Jl. Cipto Mangun Kusumo No. 234,
Cirebon 45131
340 KCP LAMPUNG Transmart Lampung 0721 5612500 0721 5611333 Lampung
TRANSMART Jl. Sultan Agung, Bandar Lampung 35132
341 KCP KUPANG TRANSMART Transmart Kupang 0380 0380 8443801 East Nusa
Jl. W.J. Lalamentik, Kupang 85111 8443800 Tenggara
342 KCP SIDOARJO Transmart Sidoarjo 031 99709988 031 99709989 East Java
TRANSMART Jl. Mayjen Sungkono, Sidoarjo 61219
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343 KCP CIBUBUR TRANS Trans Studio Mall Cibubur Lt. GF, 021 39715507 021 39715508 West Java
STUDIO MALL Unit No. 05,
Jl. Alternatif Cibubur, Kel. Harjamukti,
Kec. Cimanggis, Kota Depok 16454
344 KCP MALANG TRANSMART Transmart MX Mall Malang, 0341 5026123 0341 5026127 East Java
MX MALL Jl. Veteran, Kel. Penanggungan,
Kec. Klojen, Kota Malang 65113
345 KCP BEKASI TRANSMART Transmart Juanda Bekasi, 021 82696000 021 82699061 West Java
JUANDA Jl. Ir. H. Juanda No. 180, Kel. Margahayu.
Kec. Bekasi Timur, Bekasi 17113
346 KCP DENPASAR TRANS Trans Studio Mall Bali Denpasar Lt. GF, 0361 6207072 0361 6207076 Bali
STUDIO MALL Unit No. G 21 A,
Jl. Imam Bonjol No. 440,
Kel. Pemecutan Kelod,
Kec. Denpasar Barat, Denpasar 80119
347 KCP PEKALONGAN Transmart Pekalongan 0285 433933 0285 433939 Central Java
TRANSMART Jl. Urip Sumoharjo No. 20, Podosugih,
Pekalongan Barat, Kota Pekalongan 51111
348 KCP SEMARANG Transmart Majapahit Lt. GF 0248 6005277 0248 Central Java
TRANSMART MAJAPAHIT Jl. Brigjen. Sudiarto No. 761 (d/h. 60052778
Jl. Majapahit), Kel. Plamongan Sari,
Kec. Pedurungan, Semarang 50194
349 KCP PANGKAL PINANG Transmart Pangkal Pinang Lt. GF, 0717 9114411 0717 9113323 Bangka
TRANSMART Jl. Jendral Sudirman No. 8, Taman Bunga, Belitung
Kec. Taman Sari,
Kota Pangkal Pinang 33684
350 KCP BINTARO TRANS PARK Trans Park Bintaro Lantai GF, 021 39700488 021 39700490 Banten
Jl. Prof. DR. Satrio No. 5, Pondok Jaya,
Kec. Pondok Aren, Kota Tangerang
Selatan, 15220
351 KCP TANGERANG CIMONE Plaza Merdeka Mas C1-2, Cimone, 021 55768875 Banten
Tangerang 15114
352 KCP JKT TANAH ABANG Pasar Tanah Abang Blok B Lt. 5 Unit 021 23574337 DKI Jakarta
BLOK B kantor No. 1, Jakarta 10260
353 KCP JAKARTA MOCH. Jl. Moch. Mansyur No. 120 D, Jembatan 021 6323339 DKI Jakarta
MANSYUR Lima, Jakarta 11210
354 KCP JAKARTA PLUIT Jl. Pluit Karang Raya No. 26, Blok CC 5 021 6604108 DKI Jakarta
KARANG Selatan Kav. 44, Jakarta 14450
355 KC SBY TRANS ICON Menara Bank Mega Surabaya. 031 3300958 East Java
Lt. Dasar Trans Icon
Jl. Frontage Ahmad Yani
No. 260, Gayungan, Surabaya 60235
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Management
Discussion and Analysis
128 PT BANK MEGA Tbk 2025 Annual Report
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Management
Discussion
and Analysis
130 Economic Review
134 Operational Review by Business and Geographical Segment
152 Marketing Aspect
154 Financial Review
163 Key Financial Ratios
165 Base Lending Rate
166 Capital Structure and Management Policy on Capital Structure
167 Material Commitments for
Capital Expenditures
168 Realization of Capital Expenditure
168 Material Information and Material Information Subsequent Events
169 Dividend Policy and Its
Distribution
171 Information about The Share Ownership of Employees and/or
Management Program (ESOP MSOP)
172 Provision of Funds to Related
Parties and Bank Management
173 Information about The Realization of The Use of Funds from The
Public Offering
173 Material Information Regarding Investment, Expansion, Divestment
Business Merger, Acquisition, and/or Debt/Capital Restructuring
174 Material Information on Transactions that Contain Conflict of
Interest and/or Transactions with Affiliated Parties/Related Parties
184 Changes in Laws and Regulations That Have a Significant Effect on
the Company
186 Changes in Accounting Policies and Their Impact on the Company
187 Target, Realization, and Projection
188 Business Prospect
189 Information on Business Continuity
190 Business Supporting Overview
202 Capital and Risk Management
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Management
Discussion and Analysis
Economic
Review
THE WORLD IN 2025
The year 2025 was marked by various significant global The return of Donald Trump as President of the United
changes, including rising geopolitical instability, the States in 2025, with economic policies focused on
accelerating impact of artificial intelligence (AI), and high tariffs, triggered an intense trade war with China,
shifts in the labor market. Economic factors such as where tariffs at one point reached 145% on products
new tariffs imposed by the United States reshaped the from China. The tensions only eased in October after
global trade landscape, while progress continued in a trade agreement was signed, although the situation
the energy transition and gender gaps still persisted. had previously raised concerns about a global
At the annual meeting of the World Economic Forum recession.
in January, the Forum’s President and CEO stated
that “we are in one of the most uncertain geopolitical In 2025, the world also witnessed various global
and geo-economic moments in recent generations.” conflicts and peace efforts. Currently, there are more
than 110 armed conflicts occurring around the world,
each receiving different levels of attention. After two
years of devastation in Gaza Strip and more than
130 PT BANK MEGA Tbk 2025 Annual Report
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69,000 deaths, a ceasefire agreement was finally stock market capitalizations of more than
signed on October 10, 2025. However, a humanitarian US$4 trillion—making them the first companies to
crisis and acute hunger continue to haunt the res- achieve that milestone—as investors witnessed the
idents of Gaza. In Sudan, the civil war has continued results of Microsoft’s investments in data centers
to worsen, with reports of geno-cide in Darfur and and OpenAI. Electricity demand from data centers
widespread sexual vio-lence, creating one of the is projected to increase from 1% of global energy
largest refugee crises in the world. Meanwhile, in consumption in 2022 to more than 3% by 2030.
Ukraine, the war against Russia entered its fourth However, this is balanced by AI’s potential to help
year, with civilian casualties increasing by 27%. companies reduce energy usage by up to 60%.
Relations between President Vo-lodymyr Zelenskyy
and Donald Trump were at one point strained over
territorial negotiation strategies. GLOBAL ECONOMY
The world also witnessed leadership changes and The global economic situation in 2025 remained filled
youth-driven movements. In Vatican City, Pope Francis with uncertainty, but several key patterns emerged
passed away at the age of 88. He was succeeded by during the year.
Cardi-nal Robert Prevost, who took the name Pope
Leo XIV, becoming the first Pope from the United First, conflicts between countries became a major
States. Meanwhile, several countries experienced trigger of global crises, accounting for around 23%
waves of youth pro-tests led by Generation Z. In Nepal, of the risks identified by the World Economic Forum.
mas-sive protests against corruption succeeded in These geopolitical tensions exacerbated supply chain
toppling Prime Minister Khadga Prasad Oli after riots disruptions, increased commodity price volatility,
that resulted in fatalities. and added pressure on economic growth. Global
geopolitical tensions continued as the war between
The year 2025 was also recorded as one of the Russia and Ukraine in Europe remained unresolved,
deadliest years due to record-breaking extreme while tensions in the Middle East intensified alongside
weather, including droughts, wildfires, and flash floods. increasing attacks by Israel on Palestine. In the
Massive wildfires in Los Angeles claimed around 440 economic sphere, a trade war was launched by
lives. A heatwave across Europe took 16,500 lives. Donald Trump, President of the United States, on
Hurricane Melissa devastated parts of the Caribbean. April 2, 2025, through the imposition of a universal
In Indonesia, mud floods and landslides struck Aceh import tariff of 10% on all goods entering the United
and Sumatra, cutting off logistical access and forcing States, along with very high reciprocal tariffs on 57
hundreds of thousands of people to evacuate. trading partner countries, including China, Canada,
Mexico, and the European Union.
Data from NASA show that such events are occurring
more frequently, lasting longer, and becoming Second, according to Bank Indonesia, the global
increasingly severe. In July, the International Court of economy is projected to grow around 3.3% in
Justice ruled that countries have a legal obligation to 2025. This projection is influenced by economic
reduce emissions and protect the climate. Meanwhile, growth in Japan and India, supported by household
at the COP30 summit in Brazil, the United Nations consumption and fiscal stimulus, as well as the
warned that the world is on a warming trajectory that still-positive economic outlook in Europe, which is
threatens the long-term sustainability of agriculture sustained by household consumption, investment,
and human safety. and stable labor market conditions, amid the
economic slowdown in the United States and China.
In the field of technology, AI is moving beyond mere The economic outlook in Europe remains favorable,
hype toward comprehensive transformation. The supported by household consumption, investment,
impact of AI is being felt across functions, ranging and labor market conditions.
from operations, content, and supply chains to sales.
For example, AI-based processes in the consumer Meanwhile, the U.S. economy in 2025 continued
industry are estimated to reduce content production to slow, influenced by the impact of a temporary
costs by up to 60% and increase conversion rates by government shutdown and weakening labor market
as much as 20%. conditions. China’s economic outlook also continued
to slow due to persistently weak domestic demand.
This year has also been marked by the DeepSeek In global financial markets, the Fed Funds Rate (FFR)
phenomenon and the rise of AI agents. Chip was reduced by 25 basis points in December 2025 by
manufacturer Nvidia and Microsoft both reached the Federal Reserve, with a tendency for more limited
PT BANK MEGA Tbk 2025 Annual Report 131
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Management
Discussion and Analysis
rate cuts going forward. The yield on the US Treasury within the target range of 2.5 ± 1%, recorded at
tended to move upward, while the yield on the US 2.92% yoy in December 2025. This development was
Treasury remained high in line with the elevated influenced by core inflation, which remained stable at
level of U.S. government debt. These developments 2.36% yoy, in line with economic growth still operating
caused the US Dollar Index (DXY) to remain strong below capacity, and supported by the consistency
and limited the inflow of foreign capital into Emerging of Bank Indonesia’s monetary policy interest rate
Markets. in anchoring inflation expectations according to its
target, as well as imported inflation that remained
Third, inflation has begun to ease but still remains under control.
above central bank targets, while climate change
and extreme weather add risks to food and energy In the financial markets, the Indonesia Stock Exchange
security. In addition, trade wars and protectionist Composite Index (IHSG) continued to strengthen,
policies have placed further burdens on international reaching 8,644.26 on December 29, 2025. The rupiah
trade. exchange rate also remained relatively stable, around
IDR 16,785 per US dollar in December 2025. Bank
Meanwhile, the world is approaching a demographic Indonesia adopted a cautious pro-growth approach
turning point; by 2080, the global population aged 65 throughout 2025. BI maintained the BI-Rate at 4.75%
and over is expected to surpass the number of people during the December 2025 Board of Governors
under the age of 18. The global population in 2025 Meeting (RDG). This decision was made after BI had
reached slightly above 8.2 billion, but its growth has cumulatively cut its benchmark interest rate by 125
slowed sharply as birth rates decline worldwide. Many basis points over the course of 2025.
countries—particularly China, Japan, and several
countries in Europe—are now facing shrinking or Furthermore, Indonesia’s foreign exchange reserves
stagnant populations, accompanied by rapidly aging remained high, reaching USD 156.5 billion in
societies; in some countries, a quarter of the population December 2025, equiva-lent to financing 6.2 months
is already over 65 years old. Fertility rates in dozens of imports or 6.0 months of imports and government
of countries have fallen below the replacement level, external debt payments, well above the international
placing pressure on healthcare systems, pension adequacy standard of around 3 months of imports.
systems, and labor markets. Meanwhile, countries Performance indica-tors in the real sector also showed
such as India and Nigeria continue to experience consistent strengthening, reflected in the Indonesia
population growth, but much of the world is entering Manufacturing PMI, which remained in the expansion
an era characterized not by population booms, but phase and reached 53.3 in November 2025. Public
by social and economic challenges resulting from optimism about the economic condition remained
increasing life expectancy. strong, as reflected in the Consumer Confidence
Index at an optimistic level of 123.5 in December
2025, and the Real Sales Index continued to grow
OVERVIEW OF THE INDONESIAN positively, with an estimated growth of 5.9% yoy in
ECONOMY November 2025.
Indonesia’s economic growth throughout 2025 Indonesia’s external economic perfor-mance also
remained stable at around 5.11%, with Q4 2025 reaching demonstrated strong resilience. The trade balance
5.39% year-on-year (yoy). In terms of economic recorded a surplus for 66 consecutive months since
scale, Indonesia’s nominal GDP in 2024 reached USD May 2020, with the surplus reaching USD35.88
1,396.30 billion. Meanwhile, GDP based on purchasing bil-lion during the January–October 2025 pe-riod.
power parity (PPP) was recorded at USD4.10 trillion, On the investment side, realized in-vestment during
making Indonesia the 8th largest economy in the January–September 2025 reached IDR1,434.3 trillion,
world. Indonesia’s GDP per capita also continued growing 13.7% yoy. Bank credit disbursement also
to rise, reaching IDR 78.62 million, or equivalent to continued to grow positively at 7.36% yoy in October
USD4,960.33. Indonesia’s macroeconomic stability 2025, reflecting the ongoing support of the financial
remained well-maintained. Inflation was controlled sector for national economic activity.
132 PT BANK MEGA Tbk 2025 Annual Report
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OVERVIEW OF THE NATIONAL NPL for MSMEs remained high at 4.50%. Results from
BANKING INDUSTRY Bank Indonesia’s stress tests indicated that banking
resilience remained strong, supported by stable
Bank credit in December 2025 corrected by 9.46% corporate repayment capacity and profitability.
yoy. This growth slowed compared to the 10.5%
(year-on-year) growth recorded as of December The growth of digital economic and financial
2024. Credit demand was indicated to remain transactions in Q4 2025 remained high, supported
weak, influenced by a wait-and-see approach from by a secure, smooth, and reliable payment system.
businesses, optimization of internal financing by The volume of digital payment transactions reached
corporations, and the still-slow decline in lending 14.26 billion transactions, growing 39.21% yoy, driven
interest rates. Undisbursed loan facilities in December by the expansion of digital payment acceptance.
2025 remained high, reaching IDR2,439.2 trillion, or Transaction volumes via mobile and internet
22.12% of the available credit ceiling. On the supply applications grew by 12.10% yoy and 15.10% yoy,
side, banks’ financing capacity remained adequate, respectively, including QRIS transactions, which
supported by the Liquid Assets to Third-Party Funds continued to grow strongly at 139.99% yoy. This
(AL/DPK) ratio, which increased to 28.57%, and third- positive performance was supported by an increase
party funds (DPK) that grew 13.83% yoy in December in the number of users and merchants. On the
2025. This development was also driven by monetary infrastructure side, the volume of retail transactions
liquidity expansion and Bank Indonesia’s credit easing processed through BI-FAST reached 1,358.65 million
measures (KLM), as well as government financial transactions, growing 30.44% yoy, with a transaction
expansion, including government fund placements value of IDR3,442.26 trillion in Q4 2025. Meanwhile,
in several major banks. Banks’ interest in lending the volume of large-value transactions processed
remained generally strong, reflected in increasingly through BI-RTGS was recorded at 2.88 million
relaxed lending requirements, except in the consumer transactions, growing 3.82% yoy, with a transaction
and MSME credit segments due to higher credit risk value of IDR65,069.78 trillion in Q4 2025. In terms
in these areas. This condition affected MSME credit of Rupiah currency management, Circulating Cash
growth in 2025, which contracted by 0.64% yoy. (Uang Kartal Yang Diedarkan/UYD) grew 12.90% yoy
Overall, the credit growth of 9.69% yoy in 2025 is to IDR1,359.94 trillion in Q4 2025.
within Bank Indonesia’s forecast range of 8–11% yoy,
and is expected to increase in 2026.
BANK’S POSITION IN THE INDUSTRY
Banking resilience remained strong, with
capitalization maintained at high levels and credit Based on POJK Number 12/POJK.03/2021, banks are
risk kept low. On the capitalization side, the Capital classified into groups according to their Core Capital
Adequacy Ratio (CAR) of banks in December 2025 (KBMI). Bank Mega, with core capital reaching IDR
increased to 25.9%, enhancing their ability to absorb 23.97 trillion, falls into KBMI 3 because it meets the
risks. The Non-Performing Loan (NPL) ratio of banks requirement of having core capital between IDR 14.00
remained low in aggregate, at 2.21% (gross) and trillion and IDR 70.00 trillion.
0.86% (net) in November 2025; however, the gross
The Bank’s position in the national banking industry in terms of total assets, credit distribution, and third-party
funds (DPK) is as follows:
Description 2025 2024 2023
Aset Industry 13,646.42 12,334.71 11,427.96
MEGA 140.83 134.92 132.05
MEGA market share 1.03% 1.09% 1.16%
Kredit Industri 8,693.97 7,717.26 6,965.90
MEGA 67.23 64.65 66.29
MEGA market share 0.77% 0.84% 0.95%
DPK Industri 10,057.54 8,835.90 8,216.21
MEGA 104.13 91.67 89.44
MEGA’s market share 1.04% 1.04% 1.09%
PT BANK MEGA Tbk 2025 Annual Report 133
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Management
Discussion and Analysis
Operational Review by Busines
and Geographical Segment
OPERATIONAL REVIEW BY c) Growing foreign currency savings by offering
the MCA program and adding remittance
BUSINESS SEGMENT services and special FX rates in M-Smile.
d) Encouraging the growth of Retail Current
FUNDING Accounts by optimizing the Bank’s branch
As for the Bank’s deposit growth (DPK) in 2025, the network.
Bank will continue to focus on expanding retail funds
to achieve a lower cost of funds and more stable 4. Increasing the MegaFirst Customer Portfolio
funding. In addition, on the corporate side, the Bank through the following initiatives:
will focus on growing its medium-sized corporate a) Upgrading mass affluent customers to
customer base in order to reduce dependence on MegaFirst customers in order to deepen
core depositors. The growth of the Bank’s deposits customer relationships and provide enhanced
will also be aligned with the Bank’s loan growth. services.
b) Increasing customer product holding across
a) Retail Funding Growth Strategy funding, credit cards, and loans through the
Several initiatives that will be undertaken by the Total Relationship Approach (TRA) concept,
Bank to drive the growth of retail deposits (DPK) enabling the Bank to provide comprehensive
in 2025 include the following: solutions to customers.
1. Focusing on acquiring retail customers, especially c) Strengthening the anti-attrition program
in the Affluent and Mass Affluent segments, with through disciplined customer contact
initiatives such as: management to reduce potential outflows of
a) Increasing community-based events to boost funds from the Bank’s third-party funds (DPK).
the number of MegaFirst customers through
the Mega Extra Reward (MER) program, 5. Increasing productivity at branch offices through
supported by enhanced credit card benefits the following initiatives:
for individual customers. a) Increasing the number of community-based
b) Increasing the number of mass affluent events at branch offices.
customers through the Mega Super Deal b) Conducting deepening and cross-selling to
(MSD) program. existing customers.
c) Expanding the mass customer base through c) Identifying existing customers in order to offer
the Meriah Bareng Mega and Payroll programs. appropriate solutions for both individual and
corporate needs.
2. Expanding the target segment by developing
a new focus on Young Millennials and Gen Z, b) Corporate Funding Growth Strategy
with initiatives. Launching a new digital savings Growth in the corporate segment will be focused
product, “Mega Zaver.” on increasing low-cost funds. The initiatives and
3. Increasing the growth of the low-cost fund work plans that the Bank will implement to realize
composition (CASA) through several initiatives, the 2025 plan are as follows:
including: 1) Increasing current account balances through
a) Increasing savings volume by encouraging the expanding internet banking users, with initiatives
implementation of various savings programs including:
designed in line with the needs of customers a) Increasing the penetration of internet banking
and communities, thereby increasing customer usage among corporate funding and lending
transactions. customers.
b) Developing bundled products of special-rate b) Enhancing cash management service features
Time Deposits (TD) with savings accounts. for customers.
134 PT BANK MEGA Tbk 2025 Annual Report
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2) Increasing current account balances through the Funding Performance 2025
offering of special current account rates and FX In 2025, the achievement of Third-Party Funds
rates, with initiatives including: (DPK) reached 108.2% of the target set in the Bank’s
a) Offering competitive rates to attract corporate Business Plan (RBB), with a 13.59% YTD growth
customers’ current account deposits. coming from increases in both the Institutional and
b) Providing competitive FX rates as a door Retail segments. This growth was primarily driven
opener. by an 18.55% YTD increase in Deposits and a 20.16%
3) Increasing current account balances from YTD increase in Current Accounts (Giro). In order to
borrowing customers by identifying credit support the growth of DPK, the Bank implements
customers (non-syndicated) and requiring them a more selective strategy in raising deposit funds.
to conduct current account transactions with This is in line with the Bank’s strategic focus on
Bank Mega. strengthening the proportion of retail funds, which
have a lower cost of funds, as well as improving the
Bank Mega’s efforts to increase low-cost funds are stability of fund collection on a sustainable basis.
also accompanied by initiatives to reduce the cost of
funds, enabling the Bank to offer more competitive Electronic Channel (e-Channel)
pricing to customers and improve its Net Interest The development of digital technology has driven
Margin (NIM). These efforts are carried out by significant transformation in the banking industry,
focusing on the growth of retail funds, particularly in line with changes in people’s lifestyles that
from CASA, and on the corporate segment with a increasingly rely on digital-based services. To meet
focus on medium-sized corporate clients. Various these needs, service innovation and automation
initiatives implemented in 2025 include the following: must continue to be developed so that customers
can access financial services flexibly anytime and
1. Strengthening CASA programs such as Mega anywhere, while also receiving more personalized
Super Deal, the Arisan Program, Meriah Bareng services and an optimal user experience. In this
Mega, Step Up Savings (SUS), Mega Rencana regard, Bank Mega consistently develops innovative
Savings, and Mega Berbagi through various and efficient payment and electronic banking services
activities, including: to support the digital transformation process.
- Conducting community-based events at least
once per branch per month. The development of digital payments and various
- Following up with low- or zero-balance initiatives in electronic banking services, such as QRIS
customers. (Quick Response Code Indonesian Standard) and
- Increasing the productivity and acquisition of SNAP (National Standard for Payment Open API),
mass market sales. continue to be carried out as part of the modernization
- Enhancing customer maintenance by of the payment system and efforts to expand financial
increasing the rollover rate for CASA programs. access for the public and business actors. In addition,
- Increasing cross-selling of MegaFirst Bank Mega is also enhancing features in its M-Smile
customers to CASA programs (Menang Bareng mobile banking application to facilitate customers’
Mega Program, Foreign Exchange Program, banking activities while strengthening the Bank’s
and Step Up Savings). competitiveness amid an increasingly competitive
- Developing Mega Rencana Savings with banking industry.
attractive and up-to-date prize alternatives.
- Increasing the Mega Berbagi portfolio by Mobile Banking
organizing regional events across all regions in Bank Mega continuously strengthens its digital service
2025. capabilities as part of its commitment to delivering
a modern banking experience that is relevant
2. Increasing the penetration of foreign currency to customers’ needs. One of the developments
savings among MegaFirst customers to contribute undertaken is the expansion of the QRIS Cross Border
to the growth of low-cost funds (CASA), with the service to support cross-border cashless payment
following initiatives: transactions. Through collaboration with ASPI and
Bank Indonesia, Japan has been added to the list of
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Management
Discussion and Analysis
supported countries—complementing the previously and anywhere through a website-based platform; and
available destinations of Thailand, Malaysia, and MegaBIZ, which is specifically designed for corporate
Singapore—thereby providing greater flexibility customers to support business financial management
and convenience for customers when conducting and the execution of financial transactions, both
transactions abroad. domestically and internationally, in a secure and
efficient manner.
In line with strengthening the digital payment
ecosystem, Bank Mega has also developed the In 2025, Bank Mega recorded 2.3 million transactions
QRIS Tap (Contactless) feature based on Near Field through its Internet Banking service, with a total
Communication (NFC) technology, integrated into transaction value reaching IDR 52.9 trillion, and more
the Mega Smart Mobile (M-Smile) application and than 21,000 users who continue to utilize this service
Bank Mega’s EDC devices. This feature enables to meet their banking needs.
customers to make payments quickly, securely,
and efficiently simply by tapping at the merchant’s ATM
EDC terminal, without the need to scan a QR code, Developments carried out in ATM services throughout
thereby enhancing transaction convenience across 2025 included the introduction of a feature to
various payment scenarios. The number of M-Smile activate dormant accounts without transactions and
performance transactions in 2025 is 84.2 million, with adjustments to the purchase denominations for PLN
a total transaction value of IDR 78.1 trillion. prepaid electricity.
On the digital information and interaction services In 2025, the number of transactions conducted
front, Bank Mega has enhanced the Chatbot MILA through ATMs reached 2.2 million, with a total
(Mega Intelligent Assistant) to improve the quality of transaction value of IDR 1.5 trillion.
customers’ self-service experience. This development
aims to provide more comprehensive information Bank Mega continues to enhance and expand its
regarding Bank Mega’s products and services, while features: cardless cash withdrawals from other banks,
also supporting operational efficiency and resource the expansion of ATM acquiring networks to accept
optimization through the utilization of artificial transactions from other banks’ cards, as well as
intelligence technology. various other types of payments.
With the development of services and features Debit Card
implemented in 2025, Bank Mega does not stop Bank Mega’s deposit products are equipped with
innovating and delivering the best services to its Debit/ATM card facilities for customers, where the
customers. In the coming years, Bank Mega will Debit card can be used at both physical merchants
continue to provide valuable services that meet and online merchants. In addition, customers using
customers’ needs for practical, secure, and convenient Bank Mega Debit cards will receive lifetime discounts
banking transactions. at CT Corp retail network and discounts at other
merchants, such as various e-commerce platforms
Internet Banking partnered with Bank Mega. The total transaction
Bank Mega continues to innovate to provide greater value on Bank Mega Debit cards was Rp356.8 billion,
convenience to customers through its increasingly with a transaction volume reaching 772 thousand
comprehensive and advanced Mega Internet transactions in 2025, and a total of 225,452 cards.
Banking service. With the addition of various leading
features—such as domestic and international fund Electronic Money
transfers, time deposits, tax ID Billing creation, as well Digital payments using electronic money instruments
as convenient purchase and payment services—Bank enable users to conduct transactions automatically,
Mega ensures that customers’ transaction needs can thereby providing convenience in financial activities.
be fulfilled more easily and quickly. Electronic money is a non-cash (cashless) payment
instrument in which funds are first deposited by the
Mega Internet Banking services are divided into two user to the issuer and stored in an electronic medium.
categories: Mega Internet Individu, which enables The storage media for electronic money may be
individual customers to conduct transactions anytime chip-based cards or server-based platforms. As a
136 PT BANK MEGA Tbk 2025 Annual Report
Page 139
non-cash payment instrument, electronic money is To meet customer needs and complement its product
widely favored due to its relatively simple registration offerings, Bank Mega collaborates with professional
process and its ability to offer practical and secure fund managers, namely Schroder Investment
transactions. Management Indonesia, Ashmore Asset Management
Indonesia, Manulife Asset Management Indonesia,
The growth in electronic money usage has also been and Mega Asset Management. Through these
driven by the rapid advancement of information and partnerships, Bank Mega’s Wealth Management is
digital technology. In 2025, the number of Bank Mega able to provide customers with asset diversification
electronic money users, both chip-based and server- options via mutual fund products. By the end of 2025,
based, reached 4.2 million. These electronic money the total Assets Under Management (AUM) from
transactions were dominated by QRIS transactions, mutual funds reached Rp1.06 trillion.
with a total transaction volume reaching IDR 77 million
from a total of 994 transactions. The server-based In addition to investment development, protection
QRIS electronic money payment method is popular is an essential step in safeguarding customers from
because it provides users with the convenience of various financial risks. Bank Mega understands this
conducting transactions quickly, efficiently, and need and offers a wide range of insurance products
practically, without the need to carry cash or physical that customers can choose according to their needs,
cards. in collaboration with insurance partners, covering
both life and general insurance products. By the end
Wealth Management of 2025, the total Assets Under Management (AUM)
Bank Mega’s Wealth Management offers a wide range from bancassurance reached Rp1.54 trillion.
of investment and insurance products tailored to meet
the needs of customers as a solution for growing their Overall, the total Assets Under Management (AUM)
assets and wealth, as well as providing protection for for Bank Mega’s Wealth Management at the end of
their wealth. 2025 amounted to Rp9.81 trillion.
Customers can manage their Wealth Management Funding Strategy 2026
portfolio anytime and anywhere through Bank Mega’s In order to support the growth of Third-Party Funds
Mobile Banking application (M-Smile), and they will (DPK), the Bank is implementing a more selective
also be assisted by certified marketing professionals strategy in raising deposit funds. This aligns with the
for financial planning and management. Bank Mega Bank’s strategic focus on strengthening the share of
actively provides information related to Wealth retail funds, which have a lower cost of funds, and
Management services to customers through events on increasing the stability of fund collection on a
held in collaboration with the Ministry of Finance and sustainable basis.
investment manager partners.
To drive more stable and efficient growth of Third-
In 2025, Bank Mega became one of the Ministry of Party Funds, the funding strategy is focused on
Finance’s Distribution Partners for the offering of strengthening transaction banking capabilities as
Government Bonds through both the Primary and well as enhancing customer acquisition and retention
Secondary Market mechanisms. In the Primary activities. By improving transaction banking services,
Market, 7 additional series were offered throughout increasing efforts to acquire new customers, and
2025, namely ORI027, ST014, SR022, SBR014, SR023, maintaining relationships with existing customers, the
ORI028, and ST015. In the Secondary Market, over Bank is expected to gather sustainable deposits while
100 series were offered daily, consisting of FR, SR, simultaneously reducing the cost of funds.
ORI, INDON, and INDOIS. Bank Mega’s Assets Under
Management (AUM) from Bonds at the end of 2025 a) Retail Funding
reached Rp7.212 trillion. In the retail funding segment, the strategic focus is
directed toward sustainable CASA growth through
the acquisition of new customers by maximizing the
strength of branch networks and digital capabilities
as the main enabler of growth. The following are
initiatives in the retail segment:
PT BANK MEGA Tbk 2025 Annual Report 137
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Management
Discussion and Analysis
1. Customer Growth through Acquisition of Affluent ii. Enhancing transactional programs to boost
& Mass Market Segments customer activity and establish the Bank
To drive stronger and more sustainable Third-Party as the primary transaction account for
Funds growth in the retail segment, the strategy is customers.
focused on strengthening acquisitions across all iii. Growing foreign currency savings by offering
regions, optimizing the existing customer base, Multi-Currency Account (MCA) programs
and expanding community and payroll activities and USD CASA TD Bundling with more
as primary sources of growth. This approach is competitive interest rates.
reinforced through the use of branch networks, iv. Strengthening the Cash Management &
collaboration with strategic partners, and more Transaction Banking team to support business
competitive product propositions for each growth at the regional and branch network
segment. levels.
• Encouraging the acquisition of Current v. Driving current account growth from both
Account customers across all regions for lending and funding customers across all
customer operating accounts through the regional offices and branches.
MGM (Member Get Member) program with vi. Increasing merchant acquisition across all
companies, communities, and others. branch offices as a driver of business growth
• Increasing acquisition in the Mass Market and transaction volume.
segment by offering funding products to active
credit cardholders, enabling them to become 3. Enhancing Digital Capability & Customer
active funding customers of Bank Mega. Stickiness
• Payroll and community acquisitions to drive As part of strengthening digital capabilities and
growth in the mass market segment by improving the quality of customer relationships,
providing extra benefits and strengthening the the strategy is focused on accelerating the
value proposition to customers. adoption of digital platforms, refining features
• Encouraging growth in the acquisition of the to support a more relevant customer experience,
mass affluent segment across all branches and utilizing digital channels as enablers to drive
through the Bank’s savings programs. sustainable growth in product holdings.
• Expanding community acquisitions by • Increasing customer penetration for M-Smile
increasing events across all branch offices. This & Megabiz registration.
initiative is expected to strengthen closeness • Enhancing digital capabilities (M-Smile &
with the community and build sustainable Megabiz) to improve customer experience
engagement. and better align with customer needs.
• Reviewing potential in the regions, particularly • Driving growth in customer product holdings.
for the top 10 customers and large companies.
4. Total Customer Solution by Strengthening the
2. Strengthening Low-Cost Fund Growth through Value Proposition
Enhanced Transactional Banking To drive sustainable customer growth, the strategy
To strengthen a more stable and low-cost funding is focused on improving acquisition quality,
structure, the strategy is focused on improving strengthening a more comprehensive value
CASA quality through enhanced transaction proposition, and optimizing relationships through
activities, expanding foreign exchange product a more proactive and segmented approach. By
propositions, and optimizing transaction banking combining product bundling, cross-portfolio
capabilities across the branch network. This benefit offerings, and disciplined customer
approach is also supported by developing relationship management, the following initiatives
community ecosystems, strengthening the are aimed at increasing loyalty, expanding product
Cash Management team, and accelerating the holdings, and maintaining fund quality in the retail
acquisition of current accounts and merchants as customer segment, including:
the main drivers of Third-Party Funds growth. i. Revamping customer segmentation and
i. Increasing the CASA portfolio by adjusting the customer value proposition and
strengthening community engagement benefits according to the characteristics of
and encouraging more frequent customer each segment.
transactions.
138 PT BANK MEGA Tbk 2025 Annual Report
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ii. Improving the quality of customer acquisition iv. Reactivating customers who have reached a
by prioritizing value propositions and benefits zero balance by offering cash management
for customers, rather than merely competing and transaction banking solutions.
on interest rates with competitors. v. Reducing dependence on big-ticket deposits
iii. Providing comprehensive and relevant that are sensitive to interest rates by focusing
solutions to customers through a “One Bank on funding growth from small and medium
Strategy” approach. corporate customers.
iv. Implementing bundling programs to increase vi. Deepening relationships with customers by
product holdings for Mega First customers, offering financial solutions tailored to their
such as pre-approved SME loan benefits, needs, enabling the migration of customers’
CASA-bundled bonds, competitive and operating accounts to the Bank.
attractive FX rate offers, and welcome bonus vii. Implementing win-back programs to attract
programs for Infinite & Travel credit cards. back customers whose transaction activities
v. Actively upgrading mass affluent customers have declined or reached zero balance.
who meet the criteria to become Mega First. vii. Deepening the customer ecosystem,
vi. Running an anti-attrition program by building particularly for group (obligor) customers, and
strong relationships between Relationship identifying their needs comprehensively.
Managers (RMs) and customers through
disciplined customer contact management. 2. Increase in Fee-Based Income Encouraging
growth & becoming the operating bank for customers
b) Corporate Funding To strengthen the bank’s dominance in managing
In the corporate funding segment, the strategy is corporate customer transactions, the strategy is
focused on building a sustainable portfolio and focused on optimizing digital solutions, enhancing
strengthening transaction activities as the main cash management capabilities, and providing
drivers of fund growth and fee-based income. more competitive FX services and current
The corporate funding segment strategy involves account offerings. This approach aims to drive the
managing corporate funding under the coordination migration of all customer transactions to the bank
of the Wholesale Banking directorate to meet through a more integrated and relevant value
the business needs of corporate-scale customers, proposition.
including: i. Increase penetration of Megabiz usage
among corporate customers, both for funding
1. Increasing Corporate Funding Volume through and lending products, so that all customer
Customer Growth & Deepening Relationships transaction activities can be shifted to the
with Existing Customers bank.
To strengthen sustainable corporate funding ii. Develop digital banking capabilities to improve
growth, the strategic focus is directed toward the quality of cash management services for
expanding the acquisition of new customers, customers.
increasing current account contributions from the iii. Collaborate with the treasury team to provide
existing portfolio, and reactivating relationships competitive FX rates as a door opener, as well
through more comprehensive cash management as offer competitive current account services
and transaction banking solutions. This approach to encourage the migration of all customer
is expected to deepen customer relationships and transactions to the bank.
strengthen the quality of the corporate portfolio. iv. Optimize the business potential of corporate
i. Growing the funding portfolio with a focus on customers through a comprehensive
increasing the growth of customers’ operating identification of customer needs (foreign
accounts. exchange transactions, MegaFirst for owners
ii. Encouraging NTB (New to Bank) growth, and top-level management, credit cards,
particularly for small and medium corporate payroll, and others).
clients, while strengthening relationships with
customers. c) Development of Digital Services
iii. Driving current account growth from both
NTB and existing customers who have credit
facilities with the Bank, especially non-
syndicated customers.
PT BANK MEGA Tbk 2025 Annual Report 139
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Management
Discussion and Analysis
In addition, the bank continues to optimize digital provide ease for corporations or other parties to
banking services to ensure that the services provided integrate financial services (transfers, payments,
are increasingly relevant to customer needs. The purchases, virtual accounts, etc.) and non-
development of digital banking services is being financial services (balance checks, transaction
carried out both for individual customers through history, onboarding, etc.) from the bank. This
feature development on M-Smile and for corporate development will be carried out in stages based
customers through the development of MegaBiz on cooperation with third parties.
services. The development of service features to be
implemented by the bank includes the following: 3. Development of other services related to the
expansion of the ATM acquiring network to
1. Gradual development of M-Smile services with new accept cards with the Visa Plus network, which is
features such as the addition of QRIS Crossborder expected to add value and ease for customers to
countries, QRIS Tap Tuntas (cash withdrawal and perform transactions.
deposit), cardless cash withdrawal via switching
network, international transfers (Swift & Visa
Direct), financial management wallets (Zaku),
lifestyle services, and other service features.
2. Development of standard SNAP API services that
140 PT BANK MEGA Tbk 2025 Annual Report
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LOANS
Bank Mega’s lending business segments are divided into Corporate Loans, Indirect Channel, Commercial, MSME,
and Consumer. In 2025, Bank Mega’s total outstanding loans reached IDR 67.2 trillion, of which IDR 60.4 trillion
came from non–credit card lending. Bank Mega’s loan performance in 2025 increased by 4.00% compared to
2024, when total outstanding loans amounted to IDR 64.6 trillion. However, the 2025 loan performance did not
meet the targets set in the Bank Business Plan (RBB). This was partly due to an aggregate decline in the loan
portfolio resulting from early repayments by several corporate debtors with significant values, as well as delays
in the disbursement of several corporate debtor pipelines that had been scheduled for realization in the fourth
quarter of 2025.
The Non-Performing Loans (NPL) ratio of Bank Mega in 2025 was 1.65%, better from the NPL ratio position in
2024 of 1.69%. Nevertheless, Bank Mega’s NPL ratio remained below the national NPL ratio.
Credit Portfolio Bank Mega December 2025
(in millions of Rupiah)
Changes
Description 2025 2024 2023
2024-2023 2025-2024
Current 58,335,006 54,836,923 62,242,237 (7,405,314) 3,498,083
Special Mention 7,795,657 8,728,172 3,020,302 5,707,870 (932,515)
Substandard 86,800 69,158 79,162 (10,004) 17,642
Doubtful 134,293 118,971 203,301 (84,330) 15,322
Loss 887,635 901,428 759,717 141,711 (13,793)
Total* 67,239,391 64,654,652 66,304,719 (1,650,067) 2,584,739
*)
Total loans have not been reduced by deferred interest income amounting to Rp8,857 million, Rp9,371 million, and Rp11,823 million
for the years 2025, 2024, and 2023, respectively.
Restructurization Credit Portfolio Bank Mega December 2025
(in millions of Rupiah)
Changees
Description 2025 2024 2023
2024-2023 2025-2024
Current 1,423,817 852,455 1,181,780 (329,325) 571,362
Special Mention 673,253 1,450,580 1,613,175 (162,595) (777,327)
Substandard 8,673 10,784 30,775 (19,991) (2,111)
Doubtful 2,503 19,312 107,386 (88,074) (16,809)
Loss 566,201 594,786 468,197 126,589 (28,585)
Total* 2,674,447 2,927,917 3,401,313 (473,396) (253,470)
The outstanding balance of restructured debtors experienced a significant decline, decreasing by
IDR 0.47 trillion in 2024 and by IDR 0.25 trillion in 2025, due to reductions in outstanding balances or repayments.
The Bank has implemented and will continue to implement strict monitoring of restructured debtors.
PT BANK MEGA Tbk 2025 Annual Report 141
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Management
Discussion and Analysis
Credit Strategy
Bank Mega has a credit distribution strategy based on three main foundations: human resources, business
processes, and group synergy. These foundations are supported by three pillars, namely:
Credit Strategy
1 2 3
Increase in revenue
Increase in Improvement
through interest income
credit volume in credit quality
and fee-based income
1. Credit Distribution: 1. Interest Income: 1. Prevention:
• Corporate credit focus: • Corporates use the • Credit disbursement
syndications, national Reference Rate prioritizing prudential
strategic projects, & private • Commercial Retail principles
conglomerates with strong increases regular credit • Account maintenance &
financials. disbursement (excluding early warning signals
• Retail Commercial to the loans with cash collateral)
ecosystem (both group and • Utilization of credit limits 2. Recovery: Credit restructuring
non-group) through Supply
Chain Financing models. 2. Fee Income: 3. Resolution:
• INCH credit distribution to • Increase fees derived • Acceleration of the
financial institutions owned from diversification of fee resolution of non-
by banks/conglomerates. income (upfront/structure/ performing loans, either
advisory fees) through auctions or
2. Optimization of Existing • Reduce the granting of fee foreclosed assets (AYDA)
Debtors/Partners: waivers on credit • Write-off
• Utilization of credit limits • Optimize trade transactions
as well as providing top-up in the Corporate and
facilities. Commercial segments
• Retaining loan repayments
with a good quality status.
Human Resources, Business Process, & Synergy within the Group
The following is the credit distribution performance by segment:
Corporate Credit
Throughout 2025, the total outstanding credit disbursed through the Corporate segment reached Rp46.3 trillion,
grew by approximately Rp1 trillion compared to the position on December 2024. The credit disbursement in this
segment took the largest portion, i.e. reached 69% of the Bank’s total outstanding credit.
Type
Segment Collectability Total
Investment Credit Working Capital Loan
Corporate 1 29,731.41 10,919.51 40,650.92
2 5,659.29 12.78 5,672.07
3 62.93 66.97 129.91
Total 35,453.64 10,999.26 46,452.90
In 2025, the Corporate credit segment recorded a profit of approximately IDR 1.5 trillion, remaining
the largest profit contributor at 35.7% of the Bank’s PBT. Total net interest income from the Corporate
segment in 2025 reached IDR 1.33 trillion. Other sources of profit came from fee income, recorded at
IDR 354 billion.
142 PT BANK MEGA Tbk 2025 Annual Report
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Retail (SME & Consumer) and Commercial • Optimization of disbursements from multifinance
Credit group partners and non-group partners for the
In 2025, Commercial and Retail credit disbursed Indirect Channel Segment.
directly through branch distribution channels across • Optimizing branch offices and regions to grow
major cities in Indonesia reached approximately IDR Commercial credit.
2.9 trillion, representing 4.3% of the Bank’s total • Discipline in pricing to optimize credit margin and
outstanding credit. fee-based income.
• Deepening relationships and maintaining
The Bank’s SME, Consumer, and Commercial disciplined monitoring of debtor businesses.
segments still need to focus on strict monitoring of
debtors due to the global and national economic To address the challenges in 2026, each segment has
conditions, which have not yet fully recovered. developed plans related to the strategies and focus
This requires the SME, Consumer, and Commercial areas to be pursued, as follows:
segments to continuously ensure that the business/ A. Corporate Credit:
work conditions of debtors and their obligations 1. Market penetration will focus on:
to the Bank are properly maintained. Although • Top industries that contribute to GDP.
this segment recorded a negative profit in 2025, it • Top-tier conglomerates.
showed improvement compared to 2024, increasing • Top players in the industry.
from -IDR 101 billion to -IDR 36 billion in 2025. • State-Owned Enterprises (SOEs).
• National strategic projects.
Indirect Channel 2. The Corporate segment will be more active in
The Indirect Channel segment grew by IDR 1.2 trillion participating in syndication deals.
to IDR 11.120 trillion in 2025, representing a 12.5% 3. Active involvement in mergers & acquisitions,
increase compared to 2024. The proportion of credit project/equity financing deals.
disbursement in this segment is the second largest,
accounting for approximately 16.5% of the Bank’s B. Indirect Channel Credit
total outstanding credit. 1. Focus on existing Financial Institutions/
Multifinance, including group partners.
This segment recorded a profit of IDR 220 billion, 2. Focus on partners owned by Conglomerates/
contributing 5.3% of the Bank’s total profit. This figure Banks.
represents the second-largest profit contribution 3. Additionally, focus on credit quality monitoring
from lending activities (excluding credit cards). The and end-to-end process monitoring.
Indirect Channel segment recorded net interest
income and fee-based income amounting to IDR 518 C. Commercial Credit
billion. 1. Optimize branch offices to initiate credit.
2. Focus on SOE subsidiaries and credit
Challenges throughout 2025 distribution for suppliers & distributors of
The biggest challenge in credit distribution during partner companies through Supply Chain
2025 was the slowdown in economic growth and Financing (SCF).
global uncertainty. These conditions led to a decrease 3. Focus on cities that are business hubs with
in demand for new credit, as well as the potential potential for economic growth, supported by
decline in credit quality. adequate and ready infrastructure.
Strategy and Work Plan for 2026 In its effort to optimize profit generation from credit
The credit distribution strategy, particularly in distribution and fund collection, in 2026, especially in
Wholesale Banking (Corporate, Indirect Channel, and Wholesale Banking, the bank will diligently implement
Commercial segments), in general for 2026, includes transaction banking services that can be developed to
the following: increase debtor/customer stickiness and dependency
• Credit growth will be focused on the Corporate on the bank, create barriers to entry for competitors,
Segment (Corporate Sales & Corporate and drive safe and sustainable business growth.
Syndication). The focus will be on distributing
credit to sectors of the economy that can still grow Sustainable Finance
positively in an uncertain economic environment, Bank Mega’s commitment to implementing
particularly to conglomerate groups with strong Sustainable Finance and ESG (Environmental, Social,
financials, especially companies with solid ratings and Governance) aspects in its operations and credit
and financial conditions. portfolio continues through:
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Management
Discussion and Analysis
a. The application of Sustainable Finance in credit Total loans in the Credit Card segment reached IDR
distribution, which has been carried out since 6.8 trillion, an increase of 2% from IDR 6.7 trillion in
2019, including adjustments to credit granting 2024. This increase was supported by sales volume
policies. reaching IDR 20.1 trillion. The growth was driven by
b. The credit granting policy includes regulations a 2% increase in international transactions and a
such as: 4% rise in online transactions. Digitalization in the
i. Financing is not provided to businesses customer acquisition process remains a key focus,
associated with negative environmental or with the implementation of paperless systems and
social issues, or that have harmful impacts/ digital verification strengthening efficiency while
pose environmental and social risks without maintaining portfolio quality. The application of
clear mitigation measures; prudential banking principles in the Bank’s business
ii. Required documentation for certain businesses operations also succeeded in maintaining the NPL
that have environmental and social impacts, ratio, improving from 2.2% in 2024 to 1.99% at the end
such as: of 2025.
• Corporate Performance Rating in
Environmental Management Program In addition to customer growth, transaction volumes in
(PROPER), the e-commerce and online segments also continued
• Indonesian Sustainable Palm Oil (ISPO) to rise, with an annual increase of approximately
and/or Roundtable on Sustainable Palm 4.1%. This performance was supported by ongoing
Oil (RSPO), for businesses in the palm oil strategic partnerships with various key partners and
plantation sector and industries producing merchants in each category. These synergies enabled
or using palm oil as a raw material. the Company to maintain product relevance while
driving increased transaction activity on Bank Mega
Credit Cards credit cards amid changing consumer behavior and
The year 2025 marked a continued phase of national market dynamics.
economic consolidation, characterized by increased
public mobility, strengthening trade activities, and The digitization of customer acquisition processes
growth in both domestic and international tourism remains a key focus, with the implementation of a
sectors. These conditions drove higher consumption paperless system and end-to-end digital verification.
and transaction activities, in line with changes in This initiative not only improves operational
consumer behavior that increasingly prioritize digital, efficiency but also helps maintain portfolio quality
contactless, and cashless transactions in the post- prudently. The application of prudential principles in
pandemic period. business management successfully reduced the Non-
Performing Loan (NPL) ratio to 1.91% by the end of
In response to these developments, Bank Mega 2025.
has continuously adjusted its strategy through the
development of relevant products, the utilization of In addition, Bank Mega successfully launched the
technological innovations, and the strengthening of BLIV Card, a credit card specifically targeting the
its digital ecosystem. These measures are undertaken Generation Z and millennial segments. Offering up to
to ensure adaptive, secure, and value-added banking 5% cashback on every transaction, the BLIV Card is
services, while meeting customers’ evolving needs designed to meet the needs of a digital lifestyle that
amid the dynamic financial industry landscape. prioritizes flexibility and convenience while providing
optimal value to customers.
Throughout 2025, Bank Mega’s Credit Card business
demonstrated positive and sustainable performance. Continuous Digital Transformation in the
The number of new credit card customers grew by Banking Industry
approximately 10% compared to the previous year. Entering 2025, Bank Mega continues to accelerate its
This growth was driven by the Company’s continued digital transformation in line with the growing trend of
focus on strengthening offline acquisition channels technology-based banking. Bank Mega is committed
through the utilization of the CT Corp ecosystem, to providing efficient, secure, and convenient digital
development of digital channels, and optimization of banking services to customers, while guiding them
cross-selling strategies via telemarketing. to perform all financial and non-financial transactions
in an integrated manner through a single mobile
banking application, M-Smile.
144 PT BANK MEGA Tbk 2025 Annual Report
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The development of the M-Smile application remains Customers can also enjoy exclusive offers throughout
a key focus, with the addition of various self- the year, including discounts of up to 50% at various
service features, including credit card application merchants within the Trans F&B network, such as
and activation, conversion of transactions into Coffee Bean & Tea Leaf, Baskin Robbins, Wendy’s,
installments, limit management, customer data Warung Wardani, Gyukatsu, and Tasty Kitchen.
updates, card blocking in case of loss, and cash These offers are part of Bank Mega’s commitment
withdrawal from the customer’s credit card limit. to enhancing customers’ culinary experiences
In addition, QRIS payment methods have been by providing access to quality merchants with
developed to allow redemption of MPC Points. All competitive benefits.
of these services can be accessed independently by
customers without the need to visit a branch office or Fashion & Lifestyle
contact the Call Center. For fashion enthusiasts and credit cardholders who
enjoy collecting items from their favorite brands,
The Importance of CT Corp Ecosystem Bank Mega Credit Cards offer up to 20% discounts
Synergy with Bank Mega Credit Cards for MegaFirst Infinite Credit Card holders and 10%
As part of CT Corp, Bank Mega continues to maximize discounts for other credit card types at over 50 Trans
synergy with subsidiary entities within the CT Corp Fashion outlets. These outlets sell renowned brands
ecosystem to deliver optimal value to credit card such as Aigner, Canali, Furla, and Geox, as well as a
holders. This synergy enables Bank Mega to offer 10% discount every day at Metro Department Store.
a wide range of promotional programs, discounts,
and attractive deals covering everything from daily Travel & Leisure
necessities to lifestyle needs. In line with the recovery of the tourism sector, Bank
Mega has strengthened strategic partnerships with
The main advantage of this ecosystem is the existence Antavaya Tour & Travel and online travel agents such
of MPC Points, an integrated loyalty system that can as Tiket.com, Traveloka, Agoda, Trip.com, and other
be earned from every credit card transaction as well merchants to offer various travel products, including
as accumulated savings balances. With a conversion transportation tickets, accommodation, and tour
rate of 1 MPC Point equivalent to IDR 1, customers can packages. MegaFirst Infinite Credit Card holders also
redeem points for various benefits across CT Corpora enjoy up to 10% discounts at all Antavaya outlets,
merchants, such as travel tickets through Antavaya, as well as easy installment options with low-interest
shopping discounts at Transmart, purchases at Metro rates.
Department Store, Trans Fashion Indonesia, and
Transmart, food and beverage purchases at Trans Groceries
F&B outlets, including Coffee Bean & Tea Leaf, Baskin Through strategic collaboration with Transmart,
Robbins, Wendy’s, Warung Wardani, Gyukatsu, and Bank Mega provides discounts of up to 10% and the
Tasty Kitchen, hotel stays at The Trans Luxury Hotel convenience of redeeming MPC Points, which can be
Bandung, family entertainment at Trans Studio and used daily at all Transmart outlets across Indonesia.
KidCity, and health services at Trans Medical Clinics.
Media & Entertainment
Food & Dining Synergies with Transmedia Group (TRANS TV,
In the Food & Dining segment, Bank Mega consistently TRANS7, CNN Indonesia, and detikcom) are leveraged
offers various programs and promotions that add to strengthen brand awareness and expand the
value for Bank Mega credit cardholders. One of the communication reach of Bank Mega’s programs and
flagship programs that continues to be implemented innovations to the broader public.
is the Makan Bareng Mega program, which offers
discounts of up to 50% at hundreds of restaurants Financial Institutions
and cafes across various regions in Indonesia. Bank Mega collaborates with other financial
institutions within the CT Corp ecosystem, such
Additionally, as part of its support for the development as Mega Insurance and PFI Mega Life, to offer
of micro, small, and medium enterprises (MSMEs), comprehensive protection and financial planning
Bank Mega continues the Cinta Lokal Program in solutions for credit card customers.
2025. This strategic initiative aims to foster the growth
of local merchants in nine regions: Surabaya, Medan, This collaboration aims to provide added value by
Palembang, Makassar, Semarang, Malang, Bandung, offering life and general insurance products, while
Bali, and Bogor, by providing exclusive discounts or also supporting the financial protection and long-term
price reductions for Bank Mega customers. financial planning needs of Bank Mega customers.
PT BANK MEGA Tbk 2025 Annual Report 145
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Management
Discussion and Analysis
Online Transactions conditions. Meanwhile, the U.S. economy in 2025
To strengthen the digital transaction ecosystem, Bank continues to slow down, affected by the impact of a
Mega has developed strategic synergies with digital temporary government shutdown and a weakening
entities under the CT Corp group, particularly with the labor market. The economic outlook for China is
e-commerce platform Allo Fresh. This collaboration also continuing to moderate due to persistently
aims to support customers’ daily needs through an weak domestic demand. In 2026, global economic
integrated digital channel, while also encouraging growth is projected to weaken to 3.0%, influenced
increased use of Bank Mega Credit Cards for online by the continued impact of U.S. reciprocal tariffs and
transactions. vulnerabilities in global supply chains.
The synergy is further reinforced through the In global financial markets, the Federal Funds Rate
integration of Bank Mega’s payment gateway, which (FFR) declined by 75 basis points throughout 2025,
allows customers to make payments using their Bank from 4.50% to 3.75%, with expectations of more
Mega Credit Card and utilize MPC Points as part of the limited rate cuts going forward. The yield on the
integrated loyalty system. Through its collaboration 2-year U.S. Treasury tended to move upward, while the
with Allo Fresh, Bank Mega not only expands digital yield on the 10-year U.S. Treasury remained elevated
payment access within the CT Corp ecosystem but in line with the high level of U.S. government debt.
also provides a secure, convenient, and value-added These developments have kept the U.S. Dollar Index
transaction experience, in line with Bank Mega’s (DXY) at elevated levels and limited foreign capital
ongoing strategy to develop digital services. inflows into emerging markets (EM). Looking ahead,
global economic uncertainty is expected to remain
Strategy for 2026 high, with global growth prospects still subdued. This
Entering 2026, Bank Mega has set its strategic focus situation calls for vigilance and strengthened policy
on strengthening the sustainable growth of the responses to reinforce domestic economic resilience
credit card business and increasing the number of against global spillover effects and to promote higher
credit card customers, accompanied by higher sales economic growth.
volume and enhanced customer experience. This
will be achieved through the optimization of digital Indonesia’s economic growth improved in 2025 in line
capabilities, the development of products relevant to with the economy’s capacity. Household consumption
customer needs, and deeper synergies within the CT in the fourth quarter of 2025 strengthened, supported
Corp ecosystem. by government social spending, as well as increasing
household confidence in income conditions and job
Bank Mega will continue to drive the integration availability. This development led to higher retail
of financial and non-financial services through sales across various goods categories. Investment,
a centralized digital platform, supported by particularly non-building investment, improved,
technological innovation, prudent risk management, driven by rising business confidence as reflected
and the optimal use of data and ecosystems. With in the expansionary trend of the Manufacturing
this strategy, Bank Mega is committed to creating Purchasing Managers’ Index (PMI). Domestic demand
long-term value, maintaining the quality of business needs to be further strengthened, in line with export
growth, and strengthening its position as a provider performance, which is projected to slow following the
of relevant and competitive payment solutions amid end of export frontloading to the United States, as
the ever-evolving financial industry dynamics. well as declining exports of iron and steel to China
and crude palm oil (CPO) to India.
TREASURY AND FINANCIAL INSTITUTION
From a sectoral perspective, key Business Fields
Treasury (BF)—namely Manufacturing, Wholesale and
In 2025, the short-term global economy improved; Retail Trade, Transportation and Warehousing, and
however, uncertainties remain that must continue Accommodation and Food Service Activities showed
to be closely monitored. Global economic growth in positive performance.
2025 is projected at approximately 3.2%, driven by Overall, economic growth in 2025 is projected to be
economic expansion in Japan and India, supported in the range of 4.7%–5.5% and is expected to increase
by household consumption and fiscal stimulus to 4.9%–5.7% in 2026. Going forward, various efforts
policies. The economic outlook for the European need to be continuously undertaken to promote
region remains positive, underpinned by household higher economic growth while maintaining stability.
consumption, investment, and favorable labor market
146 PT BANK MEGA Tbk 2025 Annual Report
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In this regard, the Monetary Authority continues to 1. Continue to invest the bank’s excess liquidity in
strengthen its policy mix by reinforcing the synergy assets with relatively lower risk, such as government
among monetary, macroprudential, and payment bonds and placements at Bank Indonesia, while
system policies, closely coordinated with the still considering the best possible yields relative
Government’s fiscal stimulus and real sector policies to the risks faced, in order to optimize the bank’s
to promote higher and more resilient growth. Bank income.
Indonesia’s monetary policy has continued to be 2. Manage the funding gap between assets and
strengthened to foster higher economic growth liabilities to ensure the bank can safely maintain
while maintaining macroeconomic stability. Monetary daily liquidity.
policy measures have been implemented through 3. Always ensure the bank’s liquidity stability by
reductions in the BI-Rate, stabilization of the Rupiah monitoring the amount of High Quality Liquid
exchange rate, and monetary liquidity expansion. In Assets (HQLA), Liquidity Coverage Ratio (LCR),
2025, the BI-Rate declined by 125 basis points, from and Net Stable Funding Ratio (NSFR).
6.00% to 4.75% as of November 2025, marking its
lowest level since 2022. The Rupiah stabilization policy The above strategy was able to maintain the
has continued to be reinforced through interventions Company’s income amid the challenges of an
in the offshore market via Non-Deliverable Forwards uncertain economic environment in 2025 while still
(NDF), as well as interventions in the domestic market preserving liquidity. Revenue was primarily derived
through the spot market, Domestic Non-Deliverable from Net Interest Income on securities assets and
Forwards (DNDF), and purchases of Government from the sale of securities.
Securities (SBN) in the secondary market.
Global Markets
In 2026, Indonesia’s economy is expected to improve The year 2026 is expected to be an interesting year
further, while remaining vigilant against increasing once again for Indonesia’s financial markets. The
global challenges. The Government projects domestic economic outlook remains positive despite
Indonesia’s economic growth in 2026 to remain the potential slowdown in the global economy.
strong within the range of 4.9%–5.7%, supported Indonesia’s GDP growth in 2026 is projected to remain
by private consumption, investment, and relatively stable, supported by the potential economic recovery
solid export performance. Inflation in 2026 will following the new government both in Indonesia and
continue to be monitored within the controlled target in the United States, which is expected to help restore
range of 2.5% ±1%, in order to help promote higher overall purchasing power.
economic growth. Macroprudential policy easing
will be strengthened by enhancing the effectiveness From a fundamental perspective, investor sentiment
of liquidity provision to the banking sector, with toward Indonesia’s economy remains positive,
the aim of accelerating interest rate reductions and reflecting a strong economic growth outlook and
increasing credit/financing growth to the real sector, improving domestic demand. With global inflationary
particularly in Government priority sectors. Payment pressures easing, global financial markets are expected
system policies will continue to be directed toward to begin showing signs of recovery. Amid these
supporting inclusive economic growth through conditions, the Company’s focus is to remain active
the expansion of digital payment acceptance, in financial market activities, thereby contributing
strengthening the structure of the payment system significantly to the Company’s overall performance,
industry, and enhancing the resilience of payment while consistently adhering to compliance and risk
system infrastructure. management frameworks.
Facing these conditions, Bank Mega Treasury has Global Markets Sales (GM Sales)
actively and conservatively managed its operations In conducting its business, Global Market Sales requires
with caution, maintaining its asset and liability portfolio strong expertise in the increasingly competitive global
to generate profit while still ensuring liquidity. Amid markets. This expertise is combined with a deep
the challenges of an uncertain economic environment understanding of the local market and innovation to
in 2025, the Treasury was still able to take advantage enhance competitiveness and provide competitive
of market volatility. The following are the concrete pricing. The Company is also committed to delivering
steps that the Treasury undertook during 2025. the best service to its customers. These efforts
are necessary to strengthen the competence and
capability of GM Sales in marketing Global Markets
products to customers.
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Management
Discussion and Analysis
The increasing level of competition in banking for both Rupiah-denominated bonds and bonds
to expand customer market share drives the denominated in other currencies, such as US Dollar
Company to enhance synergy with internal parties bonds.
involved in marketing Global Markets products. The
marketing of Global Markets products, including International Banking & Financial Institution (IBFI)
their characteristics, risks, and product transparency, In 2025, the IBFI business sector operated normally,
is carefully maintained to comply with applicable with meetings with bank and non-bank clients
regulations. running smoothly.
In 2025, Global Markets Sales became more attentive IBFI activities, through Funding products, Treasury
to customer needs for Global Markets products, products such as Foreign Exchange and Fixed
such as bonds, foreign exchange (FX) products, and Income, as well as Trade Finance transactions, showed
financial derivatives. an increase in new client names each year. This was
reinforced by regular monthly KPI monitoring, and
Global Markets Trading (GM Trading) with improved client service and management in
In 2025, Global Markets Trading was able to take 2025, there was significant cross-selling with other
advantage of opportunities in the market. Economic institutions within the CT Corp ecosystem.
indicators showed uncertainty in global economic
movements amid improving inflation levels Significant growth occurred among non-bank clients
approaching pre-pandemic levels, particularly in for Funding product transactions and government
advanced economies. Financial market sentiment bond trading.
tended to be positive, supported by increasing
expectations of the end of the global interest rate In addition, IBFI continues to provide support to the
easing cycle. Global Markets Sales and Treasury teams in line with
the increasing demand for Treasury transactions
Meanwhile, global geopolitical tensions continued throughout 2025 and into 2026.
to rise due to ongoing conflicts in various regions.
However, the impact on oil and energy prices Capital Market
remained limited, given the continued trend of
weakening demand. Trustee
Bank Mega has been conducting Trustee business
These developments strengthened global financial activities for more than 25 years. A Trustee is a
markets and increased demand in equities, bonds, and Supporting Institution of the Capital Market that
foreign exchange markets. Non-resident investors also represents the interests of holders of debt securities
began entering emerging market financial markets. All and/or Sukuk. A Trustee is required by companies
of this provided opportunities for the Global Markets that intend to issue debt securities and/or Sukuk
Trading team to generate fee-based income through through a Public Offering. In addition, Bank Mega also
daily activities. Synergy with the Global Markets provides Monitoring Agent services in connection
Sales team continues to be maintained by offering with the issuance of debt securities and/or Sukuk
competitive pricing to achieve market share targets, issued without going through a Public Offering.
while strictly adhering to compliance principles, both
internally, externally, and with regulators.
Bank Mega has obtained a Registered License
For the upcoming year 2026, GM Trading expects Certificate (Surat Tanda Terdaftar/STTD) to conduct
that the foreign exchange (FX) and bond markets will business activities as a Trustee from the Financial
remain active, influenced by various factors in both Services Authority (formerly the Capital Market
domestic and international markets. GM Trading will Supervisory Agency) based on Decree No. 20/STTD-
continue to actively participate in market deepening WA/PM/2000 dated August 2, 2000.
while carefully monitoring the prevailing situations
and conditions. The duties and responsibilities of Bank Mega as
Trustee include, among others, the following:
Meanwhile, for the bond market, it is projected that in a. Representing the interests of holders of debt
2026 global interest rate reductions will begin to slow securities and/or Sukuk, both in and out of court,
as inflation comes under control due to economic in taking legal actions related to the interests of
recovery. To maintain fee-based income, GM Trading the holders of debt securities and/or Sukuk;
will need to be more active in market deepening
148 PT BANK MEGA Tbk 2025 Annual Report
Page 151
b. Conducting periodic supervision or monitoring of - Fund Accounting (collective safekeeping,
the issuer and the debt securities and/or Sukuk in administration of Mutual Fund portfolios, and
accordance with the Trustee Agreement; calculation of Net Asset Value);
c. Submitting reports to the Financial Services - Reporting.
Authority in the event that the issuer defaults
or circumstances arise that may endanger the As of December 31, 2025, the total assets held and
interests of the holders of debt securities and/or administered by Bank Mega’s Custodian amounted to
Sukuk. IDR 39.24 trillion.
As of December 31, 2025, Bank Mega acted as Customer Fund Account (RDN) Administrator Bank
Trustee/Monitoring Agent for debt securities and/or and Payment Bank
Sukuk issuances, with a total outstanding value of IDR Bank Mega has also been appointed by PT Kustodian
93.63 trillion and USD 18.75 million. Sentral Efek Indonesia (PT KSEI) as the Customer
Fund Account Administrator Bank (RDN Bank) and
Custodian Services Payment Bank, in accordance with PT KSEI Letter
Bank Mega has been providing Custodian Services No. KSEI-4578/DIR/1223 dated December 4, 2023,
in the Capital Market sector since 2001. A Custodian regarding the Appointment of Customer Fund
Bank is a bank that provides safekeeping/depository Account Bank (RDN Bank) and Payment Bank for the
services for securities and other activities related 2024–2029 period.
to such securities, including securities transaction
settlement, administration of rights attached to In its role as the Customer Fund Account Administrator
the securities held, and representing the rights of Bank (RDN Bank) and Payment Bank, Bank Mega
securities holders over such securities (Proxy). provides services to open and administer Customer
Fund Accounts for the settlement of securities
Bank Mega acts as a Custodian Bank based on a license transactions in the capital market.
from the Financial Services Authority (formerly the
Capital Market Supervisory Agency) under Decree OPERATIONAL REVIEW BY
No. KEP-01/PM/Kstd/2001 dated January 18, 2001. GEOGRAPHICAL SEGMENTS
Bank Mega has also obtained approval from Bank
Indonesia to act as a Sub-Registry in accordance with The Bank analyzes its segments geographically,
Bank Indonesia Letter No. 10/160/DPM dated July 4, whereby management reviews internal management
2008. reports on a monthly basis for each area. The
following is a summary describing each of the Bank’s
The custodian services provided by Bank Mega geographic areas:
consist of: • Head Office consists of Treasury, the Card Center,
• General Custodian Services, which include: and functional units, which include assets,
Safekeeping (penyimpanan dan pengadminstrasian liabilities, income, and expenses that cannot be
efek-efek); allocated.
- Safekeeping (storage and administration of • Jakarta Region consists of all branch offices
securities); and sub-branch offices in Greater Jakarta
- Settlement & transaction handling (processing (Jabodetabek), Karawang, Banten Province, and
and settlement of securities purchase/sale Lampung.
transactions); • Bandung Region consists of all branch offices
- Corporate actions (administration of clients’ and sub-branch offices in West Java Province,
rights in relation to their ownership of excluding Bogor, Depok, Bekasi, and Karawang.
securities); • Sumatra Region covers Sumatra, excluding Aceh
- Proxy (representing clients at General Meetings and Lampung, as well as the Riau Islands, Batam,
of Securities Holders based on a power of and Bangka Belitung.
attorney); • Semarang Region consists of all branch offices
- Reporting. and sub-branch offices in Central Java Province.
• Surabaya Region consists of all branch offices and
• Mutual Fund Custodian Services, which include: sub-branch offices in East Java Province, Bali, and
- Unit Registry (recording and administering Nusa Tenggara.
Mutual Fund Participation Units); • Makassar Region consists of all branch offices and
sub-branch offices in Sulawesi, Maluku, and Papua.
• Banjarmasin Region consists of all branch offices
and sub-branch offices in Kalimantan.
PT BANK MEGA Tbk 2025 Annual Report 149
Page 152
Management
Discussion and Analysis
In 2025, the largest contribution in terms of revenue by per geographic segment compared to other regions.
segment was generated by the Head Office, reaching In 2025, the Pre-Tax Profit share from the Head
76.76% in 2025 and 67.90% in 2024. Meanwhile, the Office and the Jakarta region was 78,40% and 16,12%,
region contributing the largest share was Jakarta, respectively.
accounting for 12.42% in 2025 and 17.78% in 2024.
A more detailed explanation of revenue and
The largest contribution to Pre-Tax Profit in 2025 profitability by geographic segment can be found in
was also come from the Head Office and the Jakarta Note No. 38 of the 2025 Audited Financial Statements,
region, supported by stronger revenue performance which are attached to this Annual Report.
Income by geographical segments (%)
2.58% 1.60% 3.58% 2.17%
1.05% 1.79% 1.30% 2.23%
2.17% 2.98%
1.63% 2.06%
12.42% 17.78%
2025 76,76%
Head Office
Jakarta
Bandung
2024 67.90%
Head Office
Jakarta
Bandung
Medan Medan
Semarang Semarang
Surabaya Surabaya
Makassar Makassar
Banjarmasin Banjarmasin
Profit Before Tax (%)
1.32% 0.72% 2.28% 1.76%
0.13% 1.35% 0.32% 2.24%
1.23% 2.73%
0.73%
1.28%
16,12% 28.90%
2025 78,40
Head Office
Jakarta
Bandung
2024 60.49%
Head Office
Jakarta
Bandung
Medan Medan
Semarang Semarang
Surabaya Surabaya
Makassar Makassar
Banjarmasin Banjarmasin
150 PT BANK MEGA Tbk 2025 Annual Report
Page 153
Puas Rasanya, Istimewa Harganya!
Apply Kartu Kredit Bank Mega Sekarang!
PT BANK MEGA Tbk 2025 Annual Report 151
Periode s/d 31 Desember 2025 | *Khusus Nasabah Baru & Pengguna Smartphone Android dengan NFC
Page 154
Management
Discussion and Analysis
Marketing
Aspects
Bank Mega’s marketing strategy is designed with a Marketing Campaigns
focus on customer needs and aims to optimize the In 2025, Bank Mega actively carried out various
Bank’s performance. This strategy is then effectively marketing campaigns, including:
implemented through various campaigns and
marketing programs for the Bank’s products and 1. Campaigns to increase Funding:
services, tailored to the segmentation of each product a. Increasing the number of community-based
while consistently taking customer needs into account. events to grow the number of MegaFirst
The implementation of these marketing programs customers through the Mega Extra Reward
also aims to enhance the customer experience, which (MER) program, supported by enhanced credit
plays an important role in strengthening the overall card benefits for individual customers,
Bank Mega brand. b. Increasing the number of mass affluent
customers through the Mega Super Deal
The marketing strategy is prepared based on a (MSD) program,
thorough understanding of market segment analysis c. Increasing the number of mass customers
and the competitive landscape among players in through the Meriah Bareng Mega and Payroll
the banking industry. Identifying customer needs programs,
and prevailing trends is an important factor both in d. Continuing the Meriah Bareng Mega program,
developing marketing strategies and in developing which has been consistently held for several
the Bank’s products and services. Bank Mega’s digital consecutive years as a form of appreciation
transformation, which has been carried out and for Mega Dana Savings and Mega Maxi Savings
continues to progress in recent years, has further customers,
strengthened its digital platforms, which play a key e. Conducting a member-get-member campaign
role in implementing marketing strategies aimed at by offering discounts to customers who
expanding market reach while providing convenience, successfully invite new customers through the
comfort, and security for customers in conducting M-Smile application.
transactions. f. Conducting email blasts and outreach through
the Bank’s social media to communicate the
Marketing Communication and Digital distribution of donations focused on providing
Marketing Strategy renovation assistance for schools in need,
Bank Mega continuously enhances its digital-based with the aim of breaking the cycle of poverty
marketing programs by leveraging social media through proper education and helping realize
platforms such as Instagram, Facebook, X, and TikTok, the dreams of the nation’s children,
tailored to segment preferences and prevailing trends. g. Collaborating with various parties, both
Digital-based marketing communication programs domestically and internationally, to provide
are implemented through various channels, including excellent services for its customers, including
data analytics, SEO (Search Engine Optimization) establishing a strategic partnership with IHH
and SEM (Search Engine Marketing), advertising Healthcare Singapore,
and paid media, social media management, content h. Organizing the Elegance Fashion Show
marketing, customer relationship management, email featuring the latest collections from Sebastian
marketing and automation, marketing personalization Red, VOTUM Heritage, and Lace by ARTKEA,
and automation, and the application of AI. where Bank Mega collaborated with Metro
Department Store to hold a special fashion
show for invited MegaFirst customers,
i. Establishing a strategic partnership with the
well-known university, Institut Pertanian Bogor.
152 PT BANK MEGA Tbk 2025 Annual Report
Page 155
2. Credit Card Marketing Programs: Synergy with the CT Corp Group
a. Mega Travel Fair, an annual travel fair organized Bank Mega’s marketing strategy also optimizes the
in collaboration with Antavaya, offering special Bank’s competitive advantage as part of the CT Corp
promotions for Bank Mega credit card users, Group. The Bank collaborates with various companies
b. MEGA POP UP X FRESH GARDEN, held as within the CT Corp Group, enabling customers to
a form of appreciation for customers for the enjoy various discounts and attractive offers when
trust and support they have given. making transactions using Bank Mega debit or credit
cards across all CT Corp business units, including
Development of the Tap to Pay Feature financial products, retail outlets, entertainment
To provide customers with greater convenience products, and others.
in conducting fast, practical, and secure non-cash
payment transactions, in 2025 Bank Mega introduced Market Share
the development of the NFC-based QRIS TAP feature A review of Bank Mega’s market share can be found in
in the Mega Smart Mobile (M-Smile) application the 2025 Performance chapter page 133.
and Bank Mega’s EDC devices. Through QRIS TAP,
customers can make payments simply by tapping their
NFC-enabled smartphone on the merchant’s EDC
device without the need to manually scan a QR code.
This development represents Bank Mega’s support
for the national QRIS-based payment system as well
as an effort to enhance transaction convenience for
both customers and merchants.
BAYAR HEMAT s/d*
30
Periode s/d
HAPPY %
Pakai QRIS M-Smile Maks. Rp10.000
30 Juni 2025
*S&K Berlaku | Info: https://bit.ly/promoqrisbm
PT BANK MEGA Tbk 2025 Annual Report 153
Page 156
Management
Discussion and Analysis
Financial
Review
Standards for Information Presentation February 2026. The audit process was conducted by
and Compliance with Financial Accounting auditor Saptoto Agustomo under Public Accountant
Standards Practice License No. AP.0499.
In accordance with Financial Services Authority
Regulation (POJK) No.14/POJK.04/2022 concerning The Public Accounting Firm (KAP) stated that the
Periodic Reporting by Issuers or Public Companies, PT financial statements present fairly, in all material
Bank Mega Tbk. has submitted its Periodic Financial respects, the financial position of PT Bank Mega
Reports to the Financial Services Authority (OJK) and Tbk. as of 31 December 2025, as well as its financial
the Indonesia Stock Exchange, and has announced its performance and cash flows for the year then ended,
Periodic Financial Reports to the public. Specifically, in accordance with Financial Accounting Standards in
the submission of the audited 2025 Financial Indonesia.
Statements to the Indonesia Stock Exchange was
carried out on 10 February 2026. The following Financial Review has been prepared
based on Bank Mega’s statement of financial position
The Public Accounting Firm Amir Abadi Jusuf, as of 31 December 2025, as well as the statement of
Aryanto, Mawar & Rekan completed the audit of the profit or loss and other comprehensive income, and
financial statements as of 31 December 2025, which the statement of cash flows for the year ended on
were signed by the Bank’s Board of Directors on 6 that date, in accordance with Financial Accounting
Standards in Indonesia.
154 PT BANK MEGA Tbk 2025 Annual Report
Page 157
FINANCIAL POSITION STATEMENT
(in billions of Rupiah)
Changes
Description 2025 2024
Nominal (%)
Financial Assets 132,172 126,474 5,698 4.51%
Non Financial Assets 8,656 8,441 215 2.55%
Total Assets 140,828 134,915 5,913 4.38%
Financial Liabilities 114,949 113,009 1,940 1.72%
Non Financial Liabilities 803 724 79 10.91%
Total Liabilities 115,752 113,733 2,019 1.78%
Total Equities 25,076 21,182 3,894 18.38%
Total Liabilities, and Equities 140,828 134,915 5,913 4.38%
In 2025, the Bank recorded total assets of IDR 140.83 The Bank’s equity in 2025 increased significantly. In
trillion. This amount increased by 4.38% compared 2025, total equity amounted to IDR 25.08 trillion,
to total assets in the previous year, which stood at representing an 18.38% increase compared to total
IDR 134.92 trillion. The increase in assets was mainly equity in 2024, which stood at IDR 21.18 trillion.
driven by a 4.51% rise in financial assets, from IDR
126.47 trillion in 2024 to IDR 132.17 trillion in 2025. FINANCIAL ASSETS
Meanwhile, non-financial assets also increased to IDR In 2025, the Bank’s financial assets amounted to
8.66 trillion in 2025, compared to IDR 8.44 trillion in IDR 132.17 trillion, representing an increase of 4.51%
the previous year, representing an increase of 2.55%. compared to IDR 126.47 trillion in 2024. This increase
was partly driven by a rise in Placements with Bank
On the liabilities side, the Bank recorded IDR 115.75 Indonesia and Other Banks amounting to IDR 7.21
trillion, higher than the previous year’s figure of IDR trillion, or 866.61%, as well as an increase in Securities
113.73 trillion. This increase was mainly due to a 1.72% Purchased Under Agreements to Resell to IDR 6.72
rise in financial liabilities, from IDR 113.01 trillion in 2024 trillion, representing a 383.26% increase from IDR
to IDR 114.95 trillion in 2025. Meanwhile, non-financial 1.39 trillion in 2024. In addition, Loans also increased
liabilities also increased, although not significantly, to to IDR 66.43 trillion, growing by 3.82% compared to
IDR 803 billion in 2025 compared to IDR 724 billion in total Loans of IDR 63.98 trillion in 2024.
the previous year, representing an increase of 10.91%.
(in millions of Rupiah)
Changes
Description 2025 2024
Nominal (%)
Cash 872,657 873,509 (852) (0.10%)
Current accounts with Bank Indonesia 8,040,206 7,525,245 514,961 6.84%
Current accounts with other banks 629,659 953,206 (323,547) (33.94%)
Placement with Bank Indonesia and other banks - net 8,040,485 831,826 7,208,659 866.61%
Securities - net 40,335,916 49,503,610 (9,167,694) (18.52%)
Securities purchased under agreement to resell 6,717,210 1,389,981 5,327,229 383.26%
Derivative receivables 44,389 48,734 (4,345) (8.92%)
Loans - net 66,425,734 63,980,404 2,445,330 3.82%
Acceptance receivable - net 985 9,222 (8,237) (89.32%)
Other assets 1,064,697 1,358,896 (294,199) (21.65%)
Financial Assets 132,171,938 126,474,633 5,697,305 4.50%
PT BANK MEGA Tbk 2025 Annual Report 155
Page 158
Management
Discussion and Analysis
Cash Placements with Bank Indonesia and Other Banks
In 2025, the Bank’s cash balance slightly decreased The Bank recorded a significant increase in placements
to IDR 872.66 billion, down 0.10% compared to IDR with Bank Indonesia and other banks, rising from IDR
873.51 billion in 2024. The decline was mainly due to 831.83 billion in 2024 to IDR 8.04 trillion in 2025,
a substantial decrease in foreign currency holdings, representing an increase of 866.61%. Placements with
from IDR 176.72 billion in 2024 to IDR 151.56 billion Bank Indonesia dominated this balance, amounting to
in 2025, primarily reflecting a significant reduction IDR 6.54 trillion. In 2025, the Bank did not have any
in Singapore Dollar balances. As a result, although placements with other banks in foreign currencies.
cash balances in Rupiah and other foreign currencies,
including US Dollars, increased, they were not Securities
sufficient to offset the decrease in Singapore Dollars. The Bank’s net securities experienced a considerable
decline in 2025, decreasing to IDR 40.34 trillion from
Current Accounts with Bank Indonesia IDR 49.50 trillion in the previous year, or down 18.52%.
Current accounts with Bank Indonesia in 2025 This decrease was mainly attributable to a reduction
amounted to IDR 8.04 trillion, representing an increase in SRBI holdings from IDR 10.28 trillion in 2024 to IDR
of 6.84% compared to IDR 7.53 trillion in 2024. The 5.00 trillion in 2025, as well as a decline in Indonesian
Bank is required to maintain Minimum Statutory Government bonds from IDR 38.60 trillion in 2024 to
Reserves (GWM) in Rupiah in conducting its activities IDR 34.71 trillion in 2025.
as a commercial bank and GWM in foreign currencies
for foreign exchange transactions. As of 31 December Management believes that the allowance for
2025 and 2024, Bank Mega’s GWM complied with the impairment losses for 2025 and 2024 is adequate
prevailing regulations of Bank Indonesia. and has been presented as part of equity under other
comprehensive income.
Current Accounts with Other Banks
In 2025, current accounts with other banks – net Securities Purchased Under Resale Agreements
decreased to IDR 629.66 billion, representing a In 2025, the Bank recorded securities purchased
33.94% decline from IDR 953.21 billion in 2024. under resale agreements amounting to IDR 6.72
Current accounts with third-party banks in Rupiah trillion, a sharp increase of 383.26% compared to
amounted to IDR 19.50 billion, slightly lower than IDR IDR 1.39 trillion in 2024.
19.84 billion in 2024. Meanwhile, current accounts
with third-party banks in foreign currencies totaled As of 31 December 2025 and 2024, management
IDR 611 billion in 2025. believes that there was no impairment in securities
purchased under resale agreements; therefore, no
Most Rupiah-denominated current account funds allowance for impairment losses was established. All
with other banks were placed with Bank BCA, while securities purchased under resale agreements as of 31
foreign currency funds were placed, among others, December 2025 and 2024 were classified as current
with Bank Mandiri, JP Morgan Chase New York, and (performing).
Citibank NA, Jakarta.
Derivative Receivables
All current accounts with other banks as of 31 The Bank recorded derivative receivables in 2025
December 2025 and 2024 were classified as current amounting to IDR 44.39 billion, a decrease of 8.92%
(performing). compared to IDR 48.73 billion in 2024. The derivative
transactions conducted by the Bank were related
to foreign exchange and included Swap, Spot, and
transactions.
Management believes that no allowance for
impairment losses was required as of 31 December
2025 and 2024. All derivative receivables as of
31 December 2025 and 2024 were classified as current
(performing).
156 PT BANK MEGA Tbk 2025 Annual Report
Page 159
Loans – net Loan disbursement was also carried out in cooperation
In 2025, the Bank extended net loans amounting with other banks, commonly referred to as syndicated
to IDR 66.43 trillion. This represented an increase loans. The Bank’s participation in syndicated loans
of 3.82% compared to loan disbursements in 2024, with other banks in 2025 amounted to IDR 13.51
which totaled IDR 63.98 trillion. The increase was trillion, a sharp increase of 172.38% compared to IDR
partly driven by a significant rise in third-party 4.96 trillion in 2024.
investment loans denominated in foreign currencies,
which surged by 83.77% from IDR 7.95 trillion in 2024 In 2025, the Bank reported that the ratio of MSME
to IDR 14.60 trillion in 2025. loans to total loans disbursed was 16.23%, an increase
compared to 14.61% in 2024.
In terms of loan type, investment loans remained
the largest contributor to total loans disbursed, As of 31 December 2025 and 2024, there were no
accounting for 67.34% in 2025 and 67.76% in 2024. violations or breaches of the Legal Lending Limit
(BMPK) to related parties or third parties.
Loans
)%(
16.23% 14.61%
16.43% 17.63%
2025 67.34%
Investment loans
Syndicated loans
Loan to Micro,
2024 67.76%
Investment loans
Syndicated loans
Loan to Micro,
Small, and Medium Small, and Medium
Enterprises Enterprises
)(MSMEs )(MSMEs
Acceptance Receivables – net Other Assets
The Bank recorded net acceptance receivables of IDR In 2025, the Bank recorded other financial assets of
985 million in 2025, a decrease of 89.32% compared IDR 1.06 trillion, a decrease of 21.65% compared to
to IDR 9.22 billion in 2024. IDR 1.36 trillion in 2024. Other financial assets include
lease receivables, accrued interest, security deposits,
Management stated that the allowance for and blocked assets.
impairment losses for 2025 and 2024 was adequate.
All acceptance receivables as of 31 December 2025
and 2024 were classified as current (performing).
PT BANK MEGA Tbk 2025 Annual Report 157
Page 160
Management
Discussion and Analysis
NON-FINANCIAL ASSETS
(in millions of Rupiah)
Changes
Description 2025 2024
Nominal (%)
Fixed assets and right-of-use assets – net 6,562,037 6,074,013 488,024 8.03%
Other assets – net 2,094,069 2,261,306 (167,237) (7.40%)
Deferred tax assets – net - 105,542 (105,542) -
Non-Financial Assets 8,656,106 8,440,861 215,245 2.55%
The Bank recorded non-financial assets of IDR 8.66 Other Assets – net
trillion in 2025, an increase of 2.55% compared to IDR The Bank’s other net assets, included in the non-
8.44 trillion in 2024. financial asset category, consist of advances, acquired
collateral, receivables from securities sales, credit
Fixed Assets and Right-of-Use Assets – net card transaction receivables, prepaid expenses, and
Net fixed assets and right-of-use assets increased others. In 2025, the balance of these accounts was
by 8.03% to IDR 6.56 trillion in 2025 from IDR 6.07 IDR 2.09 trillion, a decrease of 7.40% compared to
trillion in 2024. This increase was primarily due to the IDR 2.26 trillion in 2024.
revaluation of land and building assets in 2025.
Deferred Tax Assets – net
In 2025, the Bank did not record any net deferred tax
assets, whereas in 2024, the net deferred tax assets
amounted to IDR 105.54 billion.
LIABILITIES
FINANCIAL LIABILITIES
The Bank recorded an increase in financial liabilities in 2025, totaling IDR 114.95 trillion, up 1.72% compared to
IDR 113.01 trillion in 2024. This increase was driven by a 13.59% rise in customer deposits, from IDR 91.67 trillion
in 2024 to IDR 104.13 trillion in 2025. In addition, deposits from other banks also increased by 50.44%, from IDR
3.83 trillion in 2024 to IDR 5.77 trillion in 2025.
(in millions of Rupiah)
Changes
Description 2025 2024
Nominal (%)
Liabilities due immediately 163,685 179,318 (15,633) (8.72%)
Deposits from customers 104,130,948 91,669,297 12,461,651 13.59%
Deposits from other banks 5,766,545 3,833,032 1,933,513 50.44%
Securities sold under repurchased agreements 993,223 12,947,188 (11,953,965) (92.33%)
Derivatives payable 113,086 121,059 (7,973) (6.59%)
Fund borrowings 3,534,000 3,987,600 (453,600) (11.38%)
Acceptance payable 986 9,234 (8,248) (89.32%)
Subordinated bonds 50,000 50,000 - -
Other liabilities 195,938 212,220 (16,282) (7.67%)
Financial Liabilities 114,948,411 113,008,948 1,939,463 1.72%
158 PT BANK MEGA Tbk 2025 Annual Report
Page 161
Immediate Liabilities Derivative Liabilities
Immediate liabilities decreased by 8.72% to IDR In 2025, the Bank recorded derivative liabilities of
163.69 billion in 2025 from IDR 179.32 billion in 2024. IDR 113.09 billion, a decrease of 6.59% compared
Immediate liabilities primarily consist of uncleared to IDR 121.06 billion in 2024. The Bank’s derivative
clearing or customer transfer transactions and transactions were related to foreign exchange and
tax payments held in trust that have not yet been included Swap, Spot, and Forward transactions.
remitted to the State Treasury and Cash Office
(KPKN) in connection with the Bank’s operations as Borrowings
a Perception Bank. Borrowings received by the Bank in 2025 amounted
to IDR 3.53 trillion, a decrease of 11.38% compared to
Customer Deposits IDR 3.99 trillion in 2024. The decline was influenced
In 2025, the Bank recorded a 13.59% growth in by a reduction in Rupiah-denominated borrowings,
customer deposits, or third-party funds (DPK), which decreased from IDR 2.70 trillion in 2024 to
increasing from IDR 91.67 trillion in 2024 to IDR 104.13 IDR 2.20 trillion in 2025, representing a decrease of
trillion in 2025. This growth was mainly driven by 18.52%.
time deposits, which rose from IDR 64.10 trillion in
2024 to IDR 75.99 trillion in 2025. The contribution of Acceptance Payables
time deposits to total customer deposits in 2025 was The Bank reported acceptance payables of IDR 986
72.98%, up from 69.92% in 2024. million in 2025, a significant decrease of 89.32%
compared to IDR 9.23 billion in 2024.
Deposits from Other Banks
In 2025, the Bank recorded deposits from other Subordinated Bonds
banks totaling IDR 5.77 trillion, a significant increase In 2025, the Bank issued MTN subordinated bonds
of 50.44% compared to IDR 3.83 trillion in 2024. amounting to IDR 50.00 billion with a five-year
This increase was mainly due to a rise in Rupiah- tenor, maturing on 22 August 2030. In 2024, the
denominated call money, from IDR 3.05 trillion in Bank issued subordinated bonds amounting to IDR
2024 to IDR 4,56 trillion, as well as an increase in 50.00 billion with a five-year tenor and interst 9%,
foreign currency call money, from IDR 386.28 billion which will mature on 28 May 2025. The issuance of
in 2024 to IDR 917.13 billion in 2025. these subordinated bonds was intended to comply
with POJK No.14/POJK.03/2017 dated 4 April 2017
Securities Sold Under Repurchase Agreements concerning the Recovery Plan for Systemic Banks.
Securities sold under repurchase agreements sharply
decreased from IDR 12.95 trillion in 2024 to IDR 993.22 Other Liabilities
billion in 2025, representing a decline of 92.33%. This account consists of interest payable and security
deposits. In 2025, the total value of these accounts
amounted to IDR 195.94 billion, a decrease of 7.67%
compared to IDR 212.20 billion in 2024.
NON-FINANCIAL LIABILITIES
(in millions of Rupiah)
Changes
Description 2025 2024
Nominal (%)
Income taxes payable 167,808 222,064 (54,256) (24.43)
Deferred tax liabilities - net 201,095 - 201,095 -
Post-employment benefits liability 294,958 296,414 (1,456) (0.49)
Accrued expenses and other liabilities 139,414 205,867 (66,453) (32.28)
Non Financial Liabilities 803,275 724,345 78,930 10.90
PT BANK MEGA Tbk 2025 Annual Report 159
Page 162
Management
Discussion and Analysis
Non-financial liabilities increased in 2025 to IDR Post-Employment Benefit Liabilities
803.28 billion from IDR 724.35 billion in the previous The Bank engages the services of an independent
year. This increase was due to the recognition of net actuary to calculate post-employment benefits. In
deferred tax liabilities amounting to IDR 201.09 billion 2025, post-employment benefit liabilities amounted
in 2025, whereas in 2024 the Bank did not record to IDR 294.96 billion, a decrease of 0.49% compared
net deferred tax liabilities but instead recognized net to IDR 296.41 billion in the previous year.
deferred tax assets.
Accrued Expenses and Other Liabilities
Income Tax Payable This account consists of obligations for the purchase
Income tax payable in 2025 amounted to IDR 167.81 of securities, lease liabilities, accrued expenses,
billion, a decrease of 24.43% compared to IDR 222.06 estimated losses on commitments and contingencies,
billion in 2024. and others. In 2025, the Bank recorded accrued
expenses and other liabilities amounting to IDR 139.41
Deferred Tax Liabilities – net billion, a decrease of 32.28% or IDR 66.45 billion from
In 2025, the Bank recorded net deferred tax liabilities IDR 205.87 billion in 2024. The decrease was mainly
of IDR 201.10 billion, whereas in 2024 the Bank did not influenced by a reduction in obligations for the
record any net deferred tax liabilities. purchase of securities, which declined by IDR 43.73
billion.
STATEMENT OF PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME
(in millions of Rupiah)
Changes
Description 2025 2024
Nominal (%)
Interest income 10,197,196 10,289,306 (92,110) (0.90%)
Interest expense (5,268,586) (5,189,567) 79,019 1.52%
Net interest income 4,928,610 5,099,739 (171,129) (3.36%)
Other operating income 2,788,532 1,815,356 973,176 53.61%
Other operating expenses (3,677,352) (3,683,877) (6,525) (0.18%)
Net operating income 4,039,790 3,231,218 808,572 25.02%
Non-operating income(expenses) - net 121,052 25,688 95,364 371.24%
Income before income tax 4,160,842 3,256,906 903,936 27.75%
Income tax expenses (796,107) (625,852) 170,255 27.20%
Net income for the year 3,364,735 2,631,054 733,681 27.89%
Other comprehensive income 1,581,822 (746,876) 2,328,698 (311.79%)
Total comprehensive income for the year 4,946,557 1,884,178 3,062,379 162.53%
Basic/diluted earnings per share (full amount) 287 224 63 28.13%
Interest Income
The interest income recorded by Bank Mega in 2025 experienced a slight decline, decreasing from IDR 10.29
trillion in 2024 to IDR 10.20 trillion, representing a decrease of 0.90%.
The largest contribution to interest income was generated from interest on loans, accounting for 66.78% of total
interest income. This was followed by interest income from securities, which contributed 31.79%.
160 PT BANK MEGA Tbk 2025 Annual Report
Page 163
Composition of Interest Income
)%(
0.01% 0.03%
1.42% 1.60%
31.78% 28.40%
2025 66.79%
Loan
Securities
2024 69.97%
Loan
Securities
Placement with Placement with
Bank Indonesia Bank Indonesia
and other banks and other banks
Others Others
Interest Expense Other Operating Expenses
In 2025, Bank Mega recorded a 1.52% increase in The Bank recorded other operating expenses of
interest expense, rising from IDR 5.19 trillion in 2024 IDR 3.677 trillion in 2025, a slight decrease of
to IDR 5.27 trillion in 2025. The increase was mainly 0.18% compared to IDR 3.684 trillion in 2024. The
driven by higher interest expenses on customer decline was mainly attributable to lower general and
deposits, which grew from IDR 3.98 trillion in 2024 to administrative expenses, as well as reduced salaries
IDR 4.18 trillion in 2025. and other employee benefits expenses.
The composition of interest expenses on customer Net Operating Income
deposits in 2025 was dominated by time deposit Taking into account interest income, other operating
interest, accounting for 70.85% of total interest income, and other operating expenses as discussed
expense, compared to 65.30% in 2024. above, the Bank recorded net operating income of
IDR 4.04 trillion in 2025. This represents an increase
Net Interest Income of 25.02%, or IDR 808.57 billion, compared to IDR
The decline in interest income in 2025, combined with 3.23 trillion in 2024.
the increase in interest expense, resulted in a decrease
in net interest income of IDR 171.13 billion, or 3.36%, to Income Before Income Tax
IDR 4.93 trillion in 2025 from IDR 5.10 trillion in 2024. After considering net non-operating income of
IDR 121 billion in 2025, the Bank’s income before
Other Operating Income income tax amounted to IDR 4.16 trillion. This figure
The Bank recorded other operating income of IDR increased by 27.8%, or IDR 903.94 billion, compared
2.79 trillion in 2025, an increase of IDR 973.18 billion, to IDR 3.26 trillion in the previous year.
or 53.61%, compared to IDR 1.82 trillion in 2024. The
increase in total other operating income was mainly Profit for the Year
driven by a significant rise in net gains from the sale The Bank’s net profit in 2025 amounted to IDR 3.36
of securities, which increased from IDR 70.47 billion in trillion, representing an increase of 27.89% compared
2024 to IDR 1.11 trillion in 2025. to the previous year’s net profit of IDR 2.63 trillion.
Total Comprehensive Income for the Year
The Bank recorded total comprehensive income of
IDR 4.95 trillion in 2025, a significant increase of IDR
3.06 trillion, or 162.53%, compared to IDR 1.88 trillion
in 2024.
PT BANK MEGA Tbk 2025 Annual Report 161
Page 164
Management
Discussion and Analysis
CASH FLOWS
(in millions of Rupiah)
Changes
Description 2025 2024
Nominal (%)
Net cash provided by operating activities 1,002,103 15,463,034 (14,460,931) (93.52%)
Net cash (used in)/provided by investing activities 7,912,444 (15,577,066) 23,489,510 (150.80%)
Net cash flows used in financing activities (1,513,389) (1,379,527) (133,862) 9.70%
Net increase/(decrease) in cash and cash equivalents 7,401,158 (1,493,559) 8,894,717 (595.54%)
Cash and cash equivalents at beginning of the year 10,185,972 11,679,531 (1,493,559) (12.79%)
Cash and cash equivalents at the end of the year 17,587,130 10,185,972 7,401,158 72.66%
Cash Flows from Operating Activities Cash Flows from Financing Activities
Net cash flows generated from operating activities In 2025, the Bank recorded net cash used in financing
in 2025 amounted to IDR 1.00 trillion. These inflows activities amounting to IDR 1.51 trillion. Cash outflows
were partly derived from cash receipts of interest were used for the repayment of borrowings and
income totaling IDR 10.19 trillion. Cash flows from payment of cash dividends, amounting to IDR 2.49
operating activities in 2025 experienced a significant trillion and IDR 1.05 trillion, respectively. Meanwhile,
decline, caused primarily by, among other things, cash inflows were obtained from borrowings received
securities sold under repurchase agreements, loans, totaling IDR 2.03 trillion.
and securities purchased under resale agreements.
Cash and Cash Equivalents at Year-End
Cash Flows from Investing Activities Taking into account the beginning-of-year cash and
Cash flows from investing activities in 2025 cash equivalents balance of IDR 10.19 trillion, the Bank
amounted to IDR 7.91 trillion. Cash inflows were recorded total cash and cash equivalents at the end
primarily generated from proceeds from the sale of of 2025 amounting to IDR 17.59 trillion.
financial assets measured at fair value through other
comprehensive income totaling IDR 30.32 trillion.
Meanwhile, cash outflows were mainly used for the
purchase of financial assets measured at fair value
through other comprehensive income amounting to
IDR 22.02 trillion.
162 PT BANK MEGA Tbk 2025 Annual Report
Page 165
Key Financial
Ratios
The Bank’s performance in 2025 can be assessed based on the financial ratios presented in the table below:
31-Dec-25 31-Dec-24
Ratio
(Audited) (Audited)
Performance Ratio
1. Capital Adequacy Ratio (CAR) 30.49% 25.77%
2. Non-Performing Earning Assets and Non-Productive Assets to Total Earnings and Non 1.55% 2.07%
Productive Assets
3. Non-Performing Earning Assets to Total productive Assets 0.98% 1.01%
4. Allowance for Impairment Losses for Financial Assets to Productive Assets 0.68% 0.60%
5. NPL gross 1.65% 1.69%
6. NPL net 1.07% 1.22%
7. Return on Asset (ROA) 3.10% 2.56%
8. Return on Equity (ROE) 15.54% 13.62%
9. Net Interest Margin (NIM) 4.18% 4.64%
10. Operating Expense to Operating Income (BOPO) 69.12% 73.61%
11. Cost to Income Ratio (CIR) 42.09% 51.13%
12. Loan to Deposit Ratio (LDR) 64.48% 70.34%
ABILITY TO PAY DEBTS Ability to Meet Long-Term Debt Obligations
The Bank’s ability to meet long-term obligations
Ability to Meet Short-Term Debt Obligations (solvency) can be assessed, among others through
The Bank’s ability to meet short-term obligations can the Capital Adequacy Ratio (CAR). In 2025, the Bank’s
be assessed from the Minimum Reserve Requirement CAR was 30.49%. This ratio indicates that the Bank
(GWM) ratio. GWM represents the amount of funds has adequate solvency and also meets the minimum
that the Bank must maintain in the form of current requirements set by the regulator.
account balances at Bank Indonesia. In 2025, the
GWM ratio for the Bank’s third-party funds was 7.94% Profitability
for Rupiah and 4.01% for foreign currencies. According Profitability refers to a company’s ability to generate
to Bank Indonesia regulations, the Bank’s GWM ratio profit or earnings over a certain period. As indicators
for Rupiah, after accounting for incentives, was 7.82%, of profitability, the Bank uses the Return on Assets
and for foreign currencies, it was 4.00%. Therefore, (ROA), Return on Equity (ROE), and Net Interest
the Bank has complied with Bank Indonesia’s Margin (NIM) ratios. For 2025, these ratios are
requirements. presented in the table above.
PT BANK MEGA Tbk 2025 Annual Report 163
Page 166
Management
Discussion and Analysis
CREDIT COLLECTABILITY LEVEL AND ANALYSIS OF PRODUCTIVE ASSET QUALITY
Credit based on collectability
(in millions of Rupiah)
Growth
Description 2025 2024 2023
2024-2023 2025-2024
Collectability 1: Current 58,335,006 54,836,923 62,242,237 (7,405,314) 3,498,083
Collectability 2: Special Mention 7,795,657 8,728,172 3,020,302 5,707,870 (932,515)
Collectability 3: Substandard 86,800 69,158 79,162 (10,004) 17,642
Collectability 4: Doubtful 134,293 118,971 203,301 (84,330) 15,322
Collectability 5: Loss 887,635 901,428 759,717 141,711 (13,793)
Total 67,239,391 64,654,652 66,304,719 (1,650,067) 2,584,739
*)
Total loans have not been reduced by deferred interest income amounting to Rp8,857 million, Rp9,371 million, and Rp11,823 million
for the years 2025, 2024, and 2023, respectively.
In 2025, Bank Mega’s credit disbursement reached Bank Mega will continue to consistently monitor the
IDR 67.24 trillion. This amount represents an increase quality of loans as part of its risk management. The
of 4.00% compared to the 2024 figure of IDR 64.65 Bank will also diversify its loan portfolio by providing
trillion. credit to sectors with good quality in accordance with
the overall macroeconomic conditions.
Of the total loans disbursed in 2025, loans classified
as substandard, doubtful, and non-performing (also
referred to as Non-Performing Loans or NPLs)
amounted to IDR 1.11 trillion, or 1.65% of the total loans
disbursed. In 2024, the NPLs totaled IDR 1.09 trillion,
or 1.69% of the total loans disbursed.
Outstanding Restructured Debtors
(in millions of Rupiah)
Growth
Description 2025 2024 2023
2024-2023 2025-2024
Collectability 1: Current 1,423,817 852,455 1,181,780 (329,325) 571,362
Collectability 2: Special Mention 673,253 1,450,580 1,613,175 (162,595) (777,327)
Collectability 3: Substandard 8,673 10,784 30,775 (19,991) (2,111)
Collectability 4: Doubtful 2,503 19,312 107,386 (88,074) (16,809)
Collectability 5: Loss 566,201 594,786 468,197 126,589 (28,585)
Total 2,674,447 2,927,917 3,401,313 (473,396) (253,470)
The outstanding balance of restructured debtors experienced a significant decline, decreasing by IDR 0.47
trillion in 2024 and by IDR 0.25 trillion in 2025, due to reductions in outstanding balances or repayments. The
Bank has implemented and will continue to implement strict monitoring of restructured debtors.
164 PT BANK MEGA Tbk 2025 Annual Report
Page 167
Base
Lending Rate
Bank Mega regularly reports and publishes the Base Therefore, the actual lending rate charged to debtors
Lending Rate(SBDK) in Rupiah applicable at the may not necessarily be the same as the SBDK.
Bank. The calculation and publication of the SBDK
report since October 2024 have been conducted in In accordance with the above-mentioned POJK No. 13,
accordance with the Financial Services Authority Bank Mega reports the SBDK calculation to the OJK
Regulation (POJK) No. 13 of 2024 dated July 30, on a monthly basis. In addition, the Bank is required
2024, concerning the Transparency and Publication of to announce the latest SBDK report through the Bank
the Base Lending Rate for Conventional Commercial Mega website, at every Bank Mega branch office, and
Banks. through the digital/electronic channels owned by
Bank Mega.
The SBDK serves as the basis for determining the
lending rate charged to debtors. Accordingly, the The SBDK publication report is presented based on
Bank continuously updates the SBDK in line with the the type of credit, as follows:
BI-Rate set by Bank Indonesia. The SBDK calculation 1. Non-MSME Loans
takes into account the following factors: the cost of a. Corporate loans
funds for loans arising from customer fund-raising b. Retail loans
activities, overhead expenses incurred in fund-raising 2. MSME Loans
and loan disbursement activities, the profit margin a. Medium-sized loans
component set by the Bank in lending activities, and b. Small loans
developments in economic conditions. c. Micro loans
3. Mortgage Loans (KPR) or Apartment Ownership
The SBDK calculation does not yet include the Loans (KPA)
risk premium component, which depends on the 4. Non-Mortgage (Non-KPR) or Non-KPA Loans
Bank’s assessment of each debtor or debtor group.
Prime Lending Rate (SBDK) 2025
Prime Lending Rate Rupiah
Based on Business Segment
Month
Non MSME Credit MSME Credit Non
Mortgage
Corporate Retail Medium Small Micro Mortgage
2025
January 9.95% 11.20% 11.22% 12.62% 10.51% 10.70% 10.45%
February 9.82% 10.97% 11.03% 12.40% 10.36% 10.47% 10.30%
March 9.75% 10.92% 10.98% 12.35% 10.28% 10.42% 10.22%
April 9.69% 10.80% 10.88% 12.25% 10.19% 10.30% 10.14%
May 9.77% 10.86% 10.96% 12.31% 10.26% 10.36% 10.21%
June 9.71% 10.77% 10.87% 12.22% 10.19% 10.27% 10.14%
July 9.86% 10.89% 11.01% 12.38% 10.33% 10.39% 10.28%
August 9.97% 11.00% 11.13% 12.46% 10.43% 10.50% 10.38%
September 9.93% 10.98% 11.11% 12.45% 10.39% 10.48% 10.34%
October 9.72% 10.79% 10.92% 12.26% 10.18% 10.29% 10.13%
November 9.25% 10.33% 10.46% 11.80% 9.72% 9.83% 9.66%
December 8.88% 9.95% 10.09% 11.43% 9.34% 9.45% 9.28%
2024
December 10.43% 11.48% 11.55% 12.89% 10.97% 10.98% 10.91%
PT BANK MEGA Tbk 2025 Annual Report 165
Page 168
Management
Discussion and Analysis
Capital Structure and Management
Policy on Capital Structure
Basis for Determining Management Policy In addition, the Bank has conducted two trial runs to
on Capital Structure calculate the operational risk capital charge using the
In managing capital, the Bank is required to maintain Standardized Approach, in accordance with SEOJK
and strengthen its capital position to support business No. 6/SEOJK.03/2020 regarding the calculation of
growth and preserve the confidence of investors, Risk-Weighted Assets (RWA) for Operational Risk
depositors, customers, and the market, as reflected using the Standardized Approach, which has been
in the implementation of POJK No. 11/POJK.03/2016 effectively implemented since January 2023.
concerning the Obligation to Maintain Minimum
Capital for Commercial Banks, as last amended For the calculation of Market Risk RWA, the Bank
by POJK No. 27 of 2022. The Bank has taken these uses the Standardized Approach, referring to SEOJK
regulations into account in evaluating and managing No.23/SEOJK.03/2022 regarding the calculation of
its capital adequacy. The Bank’s implementation of Risk-Weighted Assets for Market Risk for Commercial
these regulations demonstrates its commitment to Banks.
maintaining a strong and resilient capital structure,
in accordance with regulatory requirements and In the calculation of Credit Risk RWA, the preparation
industry best practices. and calculation of RWA refer to SEOJK No.24/
SEOJK.03/2021 on the calculation of Risk-Weighted
Capital Structure Assets for Credit Risk using the Standardized
Based on POJK No. 11/POJK.03/2016 on the Obligation Approach, which has adopted the Basel III reforms.
to Maintain Minimum Capital for Commercial Banks,
as last amended by POJK No. 27 of 2022, the Bank The Bank’s obligations in providing minimum capital
divides its capital into two components: according to its risk profile, as regulated in POJK No.11/
1. Tier 1 Capital, which includes Common Equity Tier POJK.03/2016 on the Minimum Capital Requirement
1 (CET1) and Additional Tier 1 Capital. for Commercial Banks, as last amended by POJK
2. Tier 2 Capital. No.27 of 2022, are as follows:
a. 8% of RWA for Banks with a risk profile rating of 1;
Capital Structure Policy b. 9% up to less than 10% of RWA for Banks with a
In the context of calculating capital adequacy, the risk profile rating of 2;
Bank is required to calculate Risk-Weighted Assets c. 10% up to less than 11% of RWA for Banks with a
(RWA) for Operational, Market, and Credit risks as risk profile rating of 3;
components in the calculation of the Minimum Capital d. 11% up to 14% of RWA for Banks with a risk profile
Requirement (KPMM). To calculate the capital charge rating of 4 or 5.
and RWA for operational risk, the Bank has currently
implemented the Standardized Approach (SA) in
accordance with SEOJK No. 6/SEOJK.03/2020.
166 PT BANK MEGA Tbk 2025 Annual Report
Page 169
Material Commitments for
Capital Expenditure
Bank Mega has no material commitments for capital 3. The source of funds allocated to fulfill the
expenditure in the fiscal year 2025. Therefore, the commitment;
Bank does not present information related to this, 4. The currency denomination in the commitment;
including the following: and
1. The name of the party making the commitment; 5. The steps planned by the Bank to hedge the risk
2. The purpose of the commitment; of foreign exchange positions related to it.
PT BANK MEGA Tbk 2025 Annual Report 167
Page 170
Management
Discussion and Analysis
Realization of Capital Goods
Investment
Capital Goods Investment Purpose of Capital Goods Investment
Bank Mega carries out capital goods investments Bank Mega undertakes capital goods investments to
every year, which are expenditure activities used to support and enhance the Bank’s overall operational
purchase assets or investments expected to provide activities.
benefits in the future.
Types and Value of Capital Goods Investment
The types and values of capital goods investment are
presented in the following table:
Type and Value of Capital Expenditure
(Expressed in millions of Rupiah)
Capital Goods Investment Value
Types of Capital Expenditure
2025 2024
Land 4,779 -
Building 521 -
Office equipment 84,812 118,393
Furniture and fixtures 7,183 4,896
Vehicle 1,896 -
Building improvements 3,146 2,532
Construction in progress 23,235 47,725
Right of use of assets 9,581 15,562
Total 135,153 189,108
Material Information and Material
Information Subsequent Events
The Bank reported there was no material fact and information happened after accounting report date.
168 PT BANK MEGA Tbk 2025 Annual Report
Page 171
Dividend Policy
and Its Distribution
Dividend Policy 3. The dividend distribution plan is based on fulfilling
Bank Mega implements a dividend policy based on shareholders’ rights while prioritizing the Bank’s
the Company’s Articles of Association, taking into interests and is included in the Bank’s Business
account the Prospectus of the Initial Public Offering Plan (RBB).
(IPO) conducted by the Bank, as well as regulations 4. If the GMS approves the distribution of cash
issued by the Financial Services Authority (OJK) dividends, the Bank is obliged to make cash
as stipulated in POJK No.17 of 2023 regarding the dividend payments to entitled shareholders no
implementation of good corporate governance for later than 30 (thirty) calendar days after the
commercial banks. announcement/publication of the GMS minutes
summary, ensuring equal treatment for all entitled
Furthermore, Bank Mega executes its Dividend shareholders in accordance with the applicable
Policy in accordance with Decree No. 035/DIRBM/24 procedures.
to ensure the implementation of good corporate
governance principles in the distribution of dividends. Schedule and Procedures for Cash Dividend
Bank Mega’s Dividend Policy regulates, among other Payment for the 2024 Fiscal Year
things: In accordance with the resolution of Bank Mega’s
1. The proposal for dividend distribution is decided General Meeting of Shareholders (GMS) on March
in a Joint Meeting of the Board of Commissioners 27, 2025, at the Second Agenda of the Meeting,
and the Board of Directors. it was decided to distribute a cash dividend from
2. The cash dividend amount distributed is a the Company’s net profit for the 2024 fiscal
minimum of 20% (twenty percent) of the net year amounting to IDR 1,052,400,000,000, or
profit for the fiscal year as approved in the General IDR 89.635.198 per share, which will be distributed to
Meeting of Shareholders (GMS), unless the GMS IDR 11,740,923,365 shares of the Company.
decides otherwise.
The schedule and procedures for the distribution of cash dividends for the 2024 fiscal year are as follows:
No Description Date
1 End of Trading Period for Shares with Dividend Rights (Cum Dividend)
- Regular and Negotiated Market 15 April 2025
- Cash Market 17 April 2025
2 Beginning of Trading Period of Shares without Dividend Rights (Ex Dividend)
- Regular and Negotiated Market 16 April 2025
- Cash Market 17 April 2025
3 Date of Register of Shareholders Eligible for Dividends (Recording Date) 17 April 2025
4 Payment Date of Cash Dividend for Financial Year 2024 29 April 2025
Procedures for Cash Dividend Distribution 2. For shareholders whose shares are included
1. Cash dividends will be distributed to the in KSEI’s collective custody, the cash dividend
Company’s shareholders whose names are payment will be processed through KSEI and
recorded in the Shareholders Register (“DPS”) distributed on 29 April 2025 to the Investors’ Fund
or as of the recording date on 17 April 2025 and/ Accounts (“RDN”) at Securities Companies and/
or to shareholders holding the Company’s shares or Custodian Banks where the shareholders hold
in sub-accounts at PT Kustodian Sentral Efek their sub-accounts. For shareholders whose shares
Indonesia (“KSEI”) at the close of trading on 17 are not included in KSEI’s collective custody, the
April 2025. cash dividend will be transferred directly to the
shareholders’ bank accounts.
PT BANK MEGA Tbk 2025 Annual Report 169
Page 172
Management
Discussion and Analysis
3.a.The cash dividends will be subject to tax in 4. Shareholders of the Company can obtain
accordance with the prevailing tax laws and confirmation of dividend payments through
regulations. The amount of tax payable will the securities company and/or custodian bank
be borne by the respective shareholders and where the respective shareholder has opened a
deducted from the cash dividends entitled to securities account. Furthermore, the shareholders
them. are responsible for reporting the receipt of such
dividends in their tax filings for the relevant fiscal
3.b.Under the applicable tax laws and regulations, the year in accordance with the applicable tax laws
cash dividends will be exempt from tax if received and regulations.
by domestic corporate taxpayers (“WP Badan
DN”), and the Company will not withhold Income 5. For shareholders who are Foreign Taxpayers,
Tax on cash dividends paid to such WP Badan DN. the withholding tax will be applied based on the
Cash dividends received by domestic individual Double Tax Avoidance Agreement (“P3B”). Such
taxpayers (“WPOP DN”) will be exempt from tax shareholders must fulfill the requirements of the
as long as the dividends are reinvested within Director General of Taxes Regulation No. PER-25/
the territory of the Republic of Indonesia. For PJ/2018 regarding the procedure for applying the
WPOP DN who do not meet the aforementioned Double Tax Avoidance Agreement and submit
investment requirements, the dividends received proof documents or DGT/SKD receipts that
will be subject to Income Tax (“PPh”) in have been uploaded to the Directorate General
accordance with applicable laws and regulations, of Taxes website to KSEI or BAI in accordance
and the relevant WPOP DN is required to remit the with KSEI regulations and provisions. Without
tax themselves in accordance with Government these documents, the cash dividends paid will be
Regulation No.9 of 2021 on Tax Treatment to subject to Article 26 Income Tax at a rate of 20%.
Support Ease of Doing Business.
Bank Mega cash dividend payments for the fiscal years 2024 and 2025 are as follows:
2025 2024
Legal Basis AGMS Resolution dated March 27, 2025 AGMS Resolution dated March 1, 2024
Fiscal Year 2024 audited financial report 2023 audited financial report
Income for the year (IDR Million) 2,631,054 3,510,670
Dividends (IDR Million) 1,052,400 2,457,420
Dividend per share (Rp) 89.635 209.303
Dividend Pay Out Ratio 39.99% 69.99%
Cash dividend announcement date 17 April 2025 15 March 2024
Cash dividend payment date 29 April 2025 27 March 2024
170 PT BANK MEGA Tbk 2025 Annual Report
Page 173
Information about The Share
Ownership of Employees
and/or Management Program
(ESOP/MSOP)
As of December 31, 2025, Bank Mega does not have a policy on employee and/or management share ownership
program. Therefore, the Company does not provide information regarding the number of ESOP/MSOP shares
and their realization, the period, the eligibility criteria for employees and/or management, or the exercise price.
PT BANK MEGA Tbk 2025 Annual Report 171
Page 174
Management
Discussion and Analysis
Provision of Funds to Related
Parties and Bank Management
Policy required to provide recommendations to the Board
Bank Mega regulates the provision of funds to of Commissioners before such material transactions
related parties, including members of the Board of with affiliates occur. These transactions must be
Commissioners, members of the Board of Directors, reported to the Financial Services Authority (OJK)
Executive Officers, and other affiliated parties, in and disclosed to the public in accordance with POJK
accordance with the provisions of the Commercial No.42/POJK.04/2020 on Affiliated Transactions and
Credit Policy and Consumer Credit Policy. Accordingly, Conflicts of Interest and POJK No.17/POJK.04/2020
the provision of funds to related parties must be on Material Transactions and Changes in Business
granted under reasonable terms and in compliance Activities.
with applicable credit regulations and procedures.
In 2025, there were no violations or exceedances of
For material transactions with related parties and the Maximum Credit Limit (BMPK) in the provision of
transactions that could potentially create conflicts funds to Bank Mega’s related parties.
of interest for the Bank, the Audit Committee is
The table below presents the provision of funds to members of the Board of Commissioners and the Board of
Directors in 2025.
Name Position Loans
Board of Commissioners
Chairul Tanjung President Commissioner Credit Card
Achjadi Ranuwisata Independent Commissioner Credit Card
Lambock V. Nahattands Independent Commissioner -
Hizbullah Independent Commissioner Credit Card
Board of Directors
Kostaman Thayib President Director Credit Card
Indivara Erni Vice President Director Credit Card
Yuni Lastianto Director Loan and Credit Card
Madi Darmadi Lazuardi Director Credit Card
Martin Mulwanto Director Loan and Credit Card
Y.B. Hariantono Director -
Heriwan Gazali Director Credit Card
172 PT BANK MEGA Tbk 2025 Annual Report
Page 175
Information on The Realization
of The Use of Funds from Public
offerings
In 2025, there was no actual utilization of funds from the public offering.
Material Information Regarding
Investment, Expansion, Divestment
Business Merger, Acquisition, and/or
Debt/Capital Restructuring
In 2025, there were no activities related to Investment, Expansion, Business Combination Divestiture, Acquisition,
and/or Debt Restructuring.
PT BANK MEGA Tbk 2025 Annual Report 173
Page 176
Management
Discussion and Analysis
Material Information on Transactions
that Contain Conflict of Interest
and/or Transactions with
Affiliated Parties/Related Parties
Bank Mega has established a policy on handling conflicts of interest and affiliated transactions, as stipulated in
the Board of Directors Decree No. 099/DIRBM/22 dated December 20, 2022, regarding Affiliated Transactions,
Conflict of Interest Transactions, and Material Transactions. This policy generally governs the approval,
administration, and disclosure of conflicts of interest and affiliated transactions.
In 2025, there were no activities or transactions that caused conflicts of interest; however, there were affiliated
transactions with companies within the business group. In addition to transactions with affiliated parties that are
part of the Bank’s business activities, the Bank also conducted other transactions, namely leasing office space
and archive boxes. These transactions were processed in accordance with regulations and conducted on an
arm’s length basis, supported by Cooperation Agreements properly administered by the Bank.
The Company has established a policy set out in the Board of Directors Decree No. 099/DIRBM/22 concerning
Affiliated Transactions, Conflict of Interest Transactions, and Material Transactions. Under this policy, the role
of the Board of Commissioners is particularly emphasized for affiliated transactions exceeding 0.5% of paid-up
capital or above IDR 5 billion.
As part of the implementation of this regulation, the Company has disclosed information regarding affiliated
transactions to the public through the Company’s website, as well as to the Financial Services Authority (OJK)
and the Indonesia Stock Exchange through the SPE-IDXnet website. As stipulated in POJK No. 42/POJK.04/2020,
the Company will appoint an Independent Appraiser if an Affiliated Transaction exceeds the threshold to provide
a Fairness Opinion on certain transactions, including their conformity with prevailing market values.
In this disclosure, the Board of Commissioners and the Board of Directors declare that all material information
and opinions provided are true, accountable, and that there is no other undisclosed information that could
render the statements untrue or misleading.
Transactions with Affiliated Party/Related Party
Total (IDR Million) Percentage (%)
Description
2025 2024 2025 2024
Current accounts with other banks
PT Bank Pembangunan Daerah Sulawesi Utara dan Gorontalo 108 300 0.00008% 0.00022%
PT Bank Pembangunan Daerah Sulawesi Tengah 2 60 0.00000% 0.00004%
Placement at BI and other banks
PT Bank Pembangunan Daerah Sulawesi Utara dan Gorontalo 200,000 198,832 0.14202% 0.14737%
Loans
PT Trans Fashion 787,000 799,000 0.55884% 0.59219%
PT Trans Entertainment 500,000 350,000 0.35504% 0.25941%
PT Anta Express Tour & Travel Service 393,500 399,500 0.27942% 0.29609%
PT Duta Visual Nusantara TV 7 124,710 124,696 0.08855% 0.09242%
PT Mega Central Finance 14,906 - 0.01058% -
PT Trans Burger 5,151 6,826 0.00366% 0.00506%
PT Trans Coffee 4,984 4,984 0.00354% 0.00369%
Commissioners and directors of related companies above Rp1 billion 47,530 33,313 0.03375% 0.02469%
Directors and key employees above Rp1 billion 6,354 7,769 0.00451% 0.00576%
Others - below Rp1 billion 16,693 16,962 0.01185% 0.01257%
Other assets
174 PT BANK MEGA Tbk 2025 Annual Report
Page 177
Total (IDR Million) Percentage (%)
Description
2025 2024 2025 2024
PT Duta Visual Nusantara TV 7 3,406 3,092 0.00242% 0.00229%
PT Trans Fashion 1,382 1,606 0.00098% 0.00119%
PT Trans Berita Bisnis 1,107 - 0.00079% -
Others - below Rp1 billion 1,770 6,104 0.00126% 0.00452%
Securities transactions
Purchase 6,906,134 3,567,981 5.70350% 6.37993%
Sale 10,677,742 4,205,969 8.62978% 11.19474%
Current accounts 334,931 387,246 0.28935% 0.34048%
Saving deposits 67,111 72,339 0.05798% 0.06360%
Time deposits 952,077 622,090 0.82252% 0.54697%
Deposits from other banks 492,600 1,808,949 0.42557% 1.59050%
Derivative payable 6,767 - 0.00585% -
Subordinated bonds 50,000 48,000 0.04320% 0.04220%
Accrued expenses and other liabilities 2,306 1,912 0.00199% 0.00168%
Interest income 127,548 136,297 1.25081% 1.32460%
Interest expenses 35,706 84,292 0.67772% 1.62426%
Employees health insurance
PT Asuransi Umum Mega 29,677 28,265 2.25120% 2.02010%
PT PFI Mega Life Insurance 2,040 2,023 0.15470% 0.14460%
Advertising expenses
PT Televisi Transformasi Indonesia 92,150 95,058 4.97617% 4.62419%
PT Duta Visual Nusantara TV 7 5,661 5,444 0.30570% 0.26483%
PT Trans News Corpora 1,527 1,618 0.08246% 0.07871%
Others - below Rp1 billion 500 83 0.02700% 0.00404%
Rent income
PT Allo Bank Indonesia Tbk 10,655 10,485 6.51327% 22.62575%
PT Duta Visual Nusantara TV 7 9,689 8,034 5.92277% 17.33670%
PT Bank Mega Syariah 5,215 5,130 3.18787% 11.07011%
PT Asuransi Umum Mega 3,802 3,890 2.32412% 8.39429%
PT Mega Capital Sekuritas 2,642 2,641 1.61502% 5.69906%
PT Trans Berita Bisnis 1,687 1,823 1.03124% 3.93388%
Others - below Rp1 billion 2,435 2,499 1.48849% 5.39263%
Contingent liabilities - net
PT Trans Retail Indonesia 89,500 104,500 23.09141% 24.79441%
PT Trans Fashion Indonesia 34,473 37,622 8.89419% 8.92646%
PT Allo Bank Indonesia Tbk 3,335 3,219 0.86045% 0.76376%
Taman Hiburan Bali 2,965 - 0.76498% -
Taman Hiburan Cibubur 2,965 - 0.76498% -
Others - below Rp1 billion 446 653 0.11507% 0.15494%
PT BANK MEGA Tbk 2025 Annual Report 175
Page 178
Management
Discussion and Analysis
Affiliate transactions data throughout 2025 (transactions that are not part of the Bank’s business activities) are
as follows
A. BUILDING LEASE
1. Bank Mega and Bank Mega Syariah
Name and Title of Lease Term (years)
No Affiliated Party Name Type of transaction Transaction Value
The Decision Maker
Starting Ending
1. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease 2-Feb-2022 24-Mar-2026 Rp1,604,250,000
Head) & Yudi Trihastanto MBM Tendean
(Facility Management Jakarta 2nd Floor
Head)
PT Bank Mega Syariah Yuwono Waluyo
(Direktur Utama) &
Slamet Riyadi (Direktur)
2. PT Bank Mega, Tbk Dimas Prasetyo (PRFS Lease Building 27-Dec- 26-Dec-2027 Rp4,224,132,000
Head) & Yudi Trihastanto Bank Mega KC 2022
(FM Head) Bogor 8th Fl.
PT Bank Mega Syariah Dila Karnela Peter (Sales
& Distribution Division
Head) & Nugraha
Permana (GS Dept.
Head)
3. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease KC Bank 3-Dec-2020 2-Dec-2025 Rp2,445,120,000
Head) & Herman Irawan Mega Pekanbaru
( Project & Cost Mgt Building 2nd Fl.
Head)
PT Bank Mega Syariah Yuwono Waluyo
(Direktur Utama) &
Slamet Riyadi (Direktur)
PT Bank Mega Tbk Mariana Haryani (PRFS
Head) & Yudi Trihastanto
(FM Head) 3-Dec-2025 2-Dec-2030 Rp2,553792,000
PT Bank Mega Syariah Dila Karnela Peter
(Sales & Distribution
Division Head) & Priliandi
Bambang Wisaksono
(Operation & General
Service Div. Head)
4. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease Bank Mega 20-Jun- 19-Jun-2028 Rp3,689,280,000
Head) & Yudi Trihastanto Tower Bandung, 2023
(FM Head) Ground Floor and
2nd Floor
PT Bank Mega Syariah Dila Karnela Peter
(Sales & Distribution
Division Head) & Priliandi
Bambang Wisaksono
(Operation & GS Division
Head)
5. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease Bank Mega 1-Jan-2021 31-Dec-2025 Rp4,238,208,000
Head) & Herman Irawan Tower Semarang,
( Project & Cost Mgt 1st Floor
Head)
PT Bank Mega Syariah Yuwono Waluyo
(Direktur Utama) &
Slamet Riyadi (Direktur)
PT Bank Mega Tbk Dimas Prasetyo (PRFS 15-May- 31-Dec-2025 Rp711,144,000
Head) & Yudi Trihastanto 2023
( Facility Management
Head)
PT Bank Mega Syariah Dila Karnela Peter
(Sales & Distribution
Division Head) & Priliandi
Bambang Wisaksono
(Operation & GS Div.
Head)
176 PT BANK MEGA Tbk 2025 Annual Report
Page 179
Name and Title of Lease Term (years)
No Affiliated Party Name Type of transaction Transaction Value
The Decision Maker
Starting Ending
6. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease Bank Mega 2-May-2022 1-May-2027 Rp3,922,176,000
Head) & Yudi Trihastanto Building, KC
(Facility Management Surabaya Darmo 1st
Head) & 2nd Floor
PT Bank Mega Syariah Yuwono Waluyo
(Direktur Utama) &
Slamet Riyadi (Direktur)
7. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease Bank Mega 3-Dec-2020 2-Dec-2024 Rp3,669,969,600
Head) & Herman Irawan Tower Makassar
( Project & Cost Mgt Ground Floor
Head)
PT Bank Mega Syariah Yuwono Waluyo
(Direktur Utama) &
Slamet Riyadi (Direktur)
PT Bank Mega Tbk Dimas Prasetyo (PRFS 3-Dec-2024 2-Dec-2028 Rp4,292,752,320
Head) & Yudi Trihastanto
( Facility Mgt Head)
PT Bank Mega Syariah Dila Karnela Peter
(Sales & Distribution
Division Head) & Priliandi
Bambang Wisaksono
(Operation & GS Division
Head)
2. Bank Mega and PT. Para Bandung Propertindo
Name and Title of Lease Term (years)
No Affiliated Party Name Type of transaction Transaction Value
The Decision Maker
Starting Ending
1. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease 25-Mar- 24-Aug- Rp3,385,370,000
Head) & Herman Irawan MBM Tendean 2021 2024
(Project & Cost Mgt Jakarta 3A Floor
Head)
PT Para Bandung Yaya Sukaryadi
Propertindo (Direktur)
PT Bank Mega Tbk Dimas Prasetyo (PRFS 25-Aug- 24-Aug- Rp4,221,840,000
Head) & Yudi Trihastanto 2024 2028
(Facility Management
Head)
PT Para Bandung Yaya Sukaryadi
Propertindo (Direktur)
3. Bank Mega and PT Asuransi Umum Mega
Name and Title of Lease Term (years)
No Affiliated Party Name Type of transaction Transaction Value
The Decision Maker
Starting Ending
1. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease 25-Mar- 24-Mar-2025 Rp3,310,620,000
Head) & Yudi Trihastanto MBM Tendean 2024
(Facility Management Jakarta 18th Floor
Head)
PT Asuransi Umum Hardianto Wirawan
Mega (Direktur)
PT Bank Mega Tbk Dimas Prasetyo (PRFS 25-Mar- 24-Mar-2026 Rp3,310,620,000
Head) & Yudi Trihastanto 2025
(Facility Management
Head)
PT Asuransi Umum Hardianto Wirawan
Mega (Direktur)
PT BANK MEGA Tbk 2025 Annual Report 177
Page 180
Management
Discussion and Analysis
Name and Title of Lease Term (years)
No Affiliated Party Name Type of transaction Transaction Value
The Decision Maker
Starting Ending
2. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease KC Bank 15-Mar-2021 14-Mar-2026 Rp255,960,000
Head) & Herman Irawan Mega Pekanbaru
(Project & Cost Mgt Building 5th Floor
Head)
PT Asuransi Umum Hardianto Wirawan
Mega (Direktur)
3. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease Bank Mega 20-Jun- 19-Jun-2028 Rp1,296,000,000
Head) & Yudi Trihastanto Tower Bandung, 2023
(FM Head) 3rd Floor
PT Asuransi Umum Hardianto Wirawan
Mega (Wakil Direktur Utama)
4. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease Bank Mega 1-Apr-2024 31-Mar-2025 Rp185,379,840
Head) & Yudi Trihastanto Tower Semarang,
(FM Head) 7th Floor
PT Asuransi Umum Hardianto Wirawan
Mega (Direktur)
PT Bank Mega Tbk Dimas Prasetyo (PRFS 1-Apr-2025 31-Mar-2030 Rp926,899,200
Head) & Yudi Trihastanto
(FM Head)
PT Asuransi Umum Hardianto Wirawan
Mega (Wakil Direktur Utama)
5. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease Bank Mega, 17-Dec- 16-Dec-2027 Rp73,440,000
Head) & Yudi Trihastanto KCP Malang Dinoyo 2022
( Facility Management Building 3rd Floor
Head)
PT Asuransi Umum Hardianto Wirawan
Mega (Wakil Direktur Utama)
6. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease Bank Mega 3-Mar-2021 2-Dec-2025 Rp432,630,000
Head) & Herman Irawan Tower Makassar
( Project & Cost Mgt 1st Floor
Head)
PT Asuransi Umum Hardianto Wirawan
Mega (Direktur)
PT Bank Mega Tbk Mariana Haryani (PRGS 3-Dec-2025 2-Dec-2026 Rp110,400,000
Head) & Yudi Trihastanto
(FM Head)
PT Asuransi Umum Hardianto Wirawan
Mega (Wakil Direktur Utama)
7. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease KCP Bank 9-May-2021 8-May-2026 Rp287,280,000
Head) & Herman Irawan Mega Manado
( Project & Cost Mgt Building Calaca
Head) 3rd Floor
PT Asuransi Umum Hardianto Wirawan
Mega (Direktur)
8. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease KCP Bank 1-Apr-2022 31-Mar-2027 Rp60,000,000
Head) & Yudi Trihastanto Mega Samarinda
( Facility Management Building Ahmad
Head) Yani
PT Asuransi Umum Hardianto Wirawan
Mega (Direktur)
9. PT Bank Mega Tbk Dimas Prasetyo (PRFS Sewa Menyewa 1-Jul-2022 30-Jun-2027 Rp92,925,000
Head) & Yudi Trihastanto Gedung KCP Bank
( Facility Management Mega Palembang
Head) A. Rivai
PT Asuransi Umum Hardianto Wirawan
Mega (Direktur)
10. PT Bank Mega Tbk Dimas Prasetyo (PRFS Sewa Menyewa 1-Jun-2022 31-May-2027 Rp204,660,000
Head) & Yudi Trihastanto Gedung KCP Bank
( Facility Mgt Head) Mega Pontianak
Siantan
PT Asuransi Umum Hardianto Wirawan
Mega (Direktur)
178 PT BANK MEGA Tbk 2025 Annual Report
Page 181
Name and Title of Lease Term (years)
No Affiliated Party Name Type of transaction Transaction Value
The Decision Maker
Starting Ending
11. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease KC Bank 1-Aug-2024 31-Jul-2028 Rp95,040,000
Head) & Yudi Trihastanto Mega Jayapura
( Facility Mgt Head) Building
PT Asuransi Umum Hardianto Wirawan
Mega (Wakil Direktur Utama)
4. Bank Mega and PT Mega Capital Sekuritas
Name and Title of Lease Term (years)
No Affiliated Party Name Type of transaction Transaction Value
The Decision Maker Starting Ending
1 PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease 25-Mar- 24-Mar-2025 Rp2,671,680,000
Head) & Yudi Trihastanto MBM Tendean 2024
(Facility Management Jakarta
Head) 2nd Floor
PT Mega Capital Nany Susilowati
Sekuritas (Direktur)
PT Bank Mega Tbk Dimas Prasetyo (PRFS 25-Mar- 24-Mar-2026 Rp2,671,680,000
Head) & Yudi Trihastanto 2025
(Facility Management
Head)
PT Mega Capital Yimmy Lesmana
Sekuritas (Direktur Utama) & Nany
Susilowati (Direktur)
2 PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease Bank Mega 25-Aug- 24-Aug- Rp638,172,000
Head) & Yudi Trihastanto Tower Bandung, 3rd 2023 2028
(FM Head) Floor
PT Mega Capital Yimmy Lesmana
Sekuritas (Direktur Utama) & Nany
Susilowati (Direktur)
3. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease Menara Bank 7-Nov-2022 6-Nov-2027 Rp505,764,000
Head) & Yudi Trihastanto Mega Semarang,
( Facility Management Ground Floor
Head)
PT Mega Capital Yimmy Lesmana
Sekuritas (Direktur Utama) & Nany
Susilowati (Direktur)
5. Bank Mega and PT Duta Visual Nusantara Tivi Tujuh
Lease Term (years)
Name and Title of
No Affiliated Party Name Type of transaction Transaction Value
The Decision Maker
Starting Ending
1. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease 25-Oct- 24-Mar-2025 Rp1,410,820,000
Head) & Yudi Trihastanto MBM Tendean 2024
(Facility Management Jakarta 10th Fl.
Head)
PT Duta Visual Ch. Suswati Handayani 25-Mar- 24-Oct- Rp16,929,840,000
Nusantara Tivi Tujuh (Direktur) 2025 2030
2. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease 25-Mar- 24-Mar- Rp16,929,840,000
Head) & Yudi Trihastanto MBM Tendean 2025 2030
(Facility Management Jakarta 20th Fl.
Head)
PT Duta Visual Ch. Suswati Handayani 25-Mar- 24-Oct- Rp18,068,340,000
Nusantara Tivi Tujuh (Direktur) 2025 2030
3. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease 25-Oct- 24-Mar-2025 Rp1,505,695,000
Head) & Yudi Trihastanto MBM Tendean 2024
(Facility Management Jakarta 22nd Fl.
Head)
PT Duta Visual Ch. Suswati Handayani 25-Mar- 24-Oct- Rp1,505,695,000
Nusantara Tivi Tujuh (Direktur) 2025 2030
PT BANK MEGA Tbk 2025 Annual Report 179
Page 182
Management
Discussion and Analysis
6. Bank Mega and PT Allo Bank Indonesia Tbk.
Lease Term (years)
Name and Title of
No Affiliated Party Name Type of transaction Transaction Value
The Decision Maker
Starting Ending
1. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease 1-Nov-2021 31-Oct-2026 Rp15,937,620,000
Head) & Herman Irawan MBM Tendean
(Project & Cost Mgt Jakarta 5th Fl.
Head)
PT Allo Bank Indonesia Arief Tendeas (Direktur)
Tbk & Ari Yanuanto Asah
(Direktur)
2. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease MBM 1-Nov-2021 31-Oct-2026 Rp13,924,200,000
Head) & Herman Irawan Tendean Jakarta
(Project & Cost Mgt 6th Fl.
Head)
PT Allo Bank Indonesia Arief Tendeas (Direktur)
Tbk & Ari Yanuanto Asah
(Direktur)
3. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease 3-Jan-2022 2-Jan-2027 Rp2,918,700,000
Head) & Herman Irawan MBM Tendean
(Project & Cost Mgt Jakarta Mezanine
Head) Fl.
PT Allo Bank Indonesia Arief Tendeas (Direktur)
Tbk & Ari Yanuanto Asah
(Direktur)
4. PT Bank Mega Tbk Dimas Prasetyo (PRFS 15-Mar- 14-Mar-2025 Rp3,167,100,000
Head) & Herman Irawan 2022
(Project & Cost Mgt
Head)
Lease
PT Allo Bank Indonesia Arief Tendeas (Direktur) MBM Tendean
Tbk & Ari Yanuanto Asah Jakarta Ground Fl.
(Direktur)
PT Bank Mega Tbk Dimas Prasetyo (PRFS 15-Mar- 14-Mar-2028 Rp3,442,500,000
Head) & Yudi Trihastanto 2025
(Facility Management
Head)
PT Allo Bank Indonesia Rumiris Fouryentina S
Tbk (Business Performance,
Facility & Vendor
Management Div. Head)
& Sonya Rosmala
(Collection Head)
5. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease MBM 15-Mar- 14-Mar-2025 Rp493,491,600
Head) & Herman Irawan Tendean Jakarta 2022
(Project & Cost Mgt Advertising Space
Head)
PT Allo Bank Indonesia Arief Tendeas (Direktur)
Tbk & Ari Yanuanto Asah
(Direktur)
PT Bank Mega Tbk Dimas Prasetyo (PRFS 15-Mar- 14-Mar-2028 Rp528,741,000
Head) & Yudi Trihastanto 2025
(Facility Management
Head)
PT Allo Bank Indonesia Rumiris Fouryentina S
Tbk (Business Performance,
Facility & Vendor
Management Div. Head)
& Sonya Rosmala
(Collection Head)
6. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease Setu 16-Oct- 15-Oct-2026 Rp3,827,266,200
Head) & Yudi Trihastanto Archieve Building 2023
(Facility Management Room Ground Fl.
Head)
PT Allo Bank Indonesia Iswibowo (IT Sewa Menyewa 16-Oct- 15-Oct-2026 Rp279,666,000
Tbk Infrastructure Head) Lahan Gedung 2023
& Rully Feranata (IT Arsip Setu
Strategy & Governance
Head)
180 PT BANK MEGA Tbk 2025 Annual Report
Page 183
Lease Term (years)
Name and Title of
No Affiliated Party Name Type of transaction Transaction Value
The Decision Maker
Starting Ending
7. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease Kuningan 9-Apr-2024 8-Oct-2028 Rp456.775.200
Head) & Yudi Trihastanto Card Center
( Facility Mgt Head) Building 10th Fl.
PT Allo Bank Indonesia Sonya Rosmala Sewa Menyewa 9-Oct-2024 8-Oct-2028 Rp1.422.720.000
Tbk (Collection Head) Gedung Kuningan
Card Center Lt. 9
7. Bank Mega and other Affiliated Parties
Lease Term (years)
Name and Title of
No Affiliated Party Name Type of transaction Transaction Value
The Decision Maker
Starting Ending
1. PT Bank Mega Tbk Mariana Haryani (PRGS Lease 17-Nov- 16-Nov-2027 Rp4,320,000,000
Head) & Yudi Trihastanto MBM Tendean 2025
(FM Head) Jakarta 7th Fl.
PT Daily Dinamika Rangga Prana Citra
Kreasi (Interim Chief Operating
Office)
2. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease 15-May-2021 14-May-2026 Presentase bagi
Head) & Herman Irawan MBM Tendean hasil sebesar 15%
(Project & Cost Mgt Jakarta LG Fl.
Head) (Food Court)
(PT Trans Ice) Baskin Kuncoro Hadi (Direktur)
Robbins
3. PT Bank Mega Tbk Paulus Tangkilisan Lease 9-Jan-2015 8-Jan-2035 Presentase bagi
(PRFM Head) & Herman MBM Tendean hasil sebesar 3%
Irawan (FM Head) Jakarta LG Fl.
(Food Court)
(PT Trans Retail Shafie Bin Shamsuddin
Indonesia) Trans (Presiden Direktur)
Mini
4. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease 14-Jul-2020 13-Jul-2025 Presentase bagi
Head) & Herman Irawan MBM Tendean hasil sebesar 15%
(Vendor & Quantity Jakarta LG Fl.
Management Head) (Food Court)
(PT Trans Burger) Bouzeneth Benaouda
Wendys (Direktur Utama)
PT Bank Mega Tbk Dimas Prasetyo (PRFS 14-Jul-2025 13-Jul-2030 Presentase bagi
Head) & Yudi Trihastanto hasil sebesar 15%
(FM Head)
(PT Trans Burger) Kuncoro Hadi (Direktur)
Wendys
5. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease KC Bank 1-Jul-2020 30-Jun-2025 Rp1,741,320,000
Head) & Herman Irawan Mega Building
( Vendor & Quantity Mgt Surabaya Yos
Head) Sudarso 3rd & 4th Fl.
PT Detik Tivi Dua Titin Rosmasari, (Direktur
Utama)
PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease KC Bank 1-Jul-2025 31-Dec-2025 Rp145,031,100
Head) & Yudi Trihastanto Mega Building
(FM Head) Surabaya Yos
Sudarso 3rd Fl.
PT Detik Tivi Dua Titin Rosmasari, (Direktur
Utama)
6. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease Bank Mega 10-Oct-2021 9-Oct-2026 Rp346,500,000
Head) & Herman Irawan Tower Makassar
(Project & Cost Mgt 9th Fl.
Head)
PT Trans Kalla Max Kembuan, SE, MM,
Makassar AK (Direktur Utama)
PT BANK MEGA Tbk 2025 Annual Report 181
Page 184
Management
Discussion and Analysis
Lease Term (years)
Name and Title of
No Affiliated Party Name Type of transaction Transaction Value
The Decision Maker
Starting Ending
7. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease 14th Fl. 8-Dec-2023 7-Dec-2025 Rp3,740,372,400
Head) & Yudi Trihastanto
( Facility Mgt Head)
PT Trans Berita Bisnis Wahyu Daniel Panjaitan Furniture rental
(Direktur Utama)
PT Bank Mega Tbk Mariana Haryani (PRGS Lease 14th Fl 8-Dec-2025 7-Dec-2027 Rp3,851,460,000
Head) & Yudi Trihastanto
(FM Head)
PT Trans Berita Bisnis Wahyu Daniel Panjaitan
(Direktur Utama)
PT Bank Mega Tbk Dimas Prasetyo (PRFS 9-Sep-2024 8-Sep-2025 Rp12,960,000
Head) & Yudi Trihastanto
( Facility Mgt Head)
PT Mega Auto Finance Melly Armeilia (Direktur Lease KCP Bank
8. Utama) Mega Building
Singkawang
9-Sep-2025 8-Nov-2025 Rp2,160,000
PT Bank Mega Tbk Mariana Haryani (PRGS
Head) & Yudi Trihastanto
(FM Head)
9. PT Bank Mega Tbk Dimas Prasetyo (PRFS Lease 10-Jun- 9-Jun-2030 Rp300,000,000
Head) & Yudi Trihastanto MBM Tendean 2025
(Facility Mgt Head) Jakarta 2nd Fl.
PT Mega Asset Martono (Direktur
Management Utama)
B. ARCHIVE BOX RENTAL
Name and Title of Type of Lease Term
No Affiliated Party Name Lease Cost (years)
The Decision Maker transaction
Starting Ending
1. PT Bank Mega Tbk Dimas Prasetyo (PRFS Archive Box Rp. 4.200,-/box/ 1-Apr-2020 28-Feb-2025
Head) & Herman Irawan Rental Setu month
(Vendor & Quantity Mgt
Head)
PT Trans Coffee Bouzeneth Benaouda
(Direktur Utama)
2. PT Bank Mega Tbk Dimas Prasetyo (PRFS Archive Box Rp. 4.200,-/box/ 1-Apr-2020 31-Mar-2025
Head) & Herman Irawan Rental Setu month
(Vendor & Quantity Mgt
Head)
PT Trans Fashion Ali Gunawan (Direktur)
Indonesia
PT Bank Mega Tbk Dimas Prasetyo (PRFS 1-Apr-2025 31-Mar-2030
Head) & Yudi Trihastanto
(Facility Mgt Head)
PT Trans Fashion Deisy (Direktur)
Indonesia
3. PT Bank Mega Tbk Dimas Prasetyo (PRFS Archive Box Rp. 4.200,-/box/ 1-Apr-2020 31-Mar-2025
Head) & Herman Irawan Rental Setu month
(Vendor & Quantity Mgt
Head)
PT Mega Capital Yimmy Lesmana
Sekuritas (Direktur Utama) & Nany
Susilowati (Direktur)
PT Bank Mega Tbk Dimas Prasetyo (PRFS 1-Apr-2025 31-Mar-2030
Head) & Yudi Trihastanto
(Facility Mgt Head)
PT Mega Capital Yimmy Lesmana
Sekuritas (Direktur Utama) & Nany
Susilowati (Direktur)
182 PT BANK MEGA Tbk 2025 Annual Report
Page 185
Name and Title of Type of Lease Term
No Affiliated Party Name Lease Cost (years)
The Decision Maker transaction
Starting Ending
4. PT Bank Mega Tbk Dimas Prasetyo (PRFS Archive Box Rp4.200,-/box/ 1-Sep-2022 31-Mar-2025
Head) & Yudi Trihastanto Rental Setu month
(Facility Mgt Head)
PT Allo Bank Indonesia Arief Tendeas (Direktur)
Tbk & Ari Yanuanto Asah
(Direktur)
PT Bank Mega Tbk Dimas Prasetyo (PRFS 1-Apr-2025 31-Mar-2030
Head) & Yudi Trihastanto
(Facility Mgt Head)
PT Allo Bank Indonesia Rumiris Fouryentina S
Tbk (Business Performance,
Facility & Vendor
Management Div. Head)
& Sonya Rosmala
(Collection Head)
PT BANK MEGA Tbk 2025 Annual Report 183
Page 186
Management
Discussion and Analysis
SELLDOWN as of 31 December 2024
Bank Mega
Bank Mega Acc No. Debtor Facility Collectability CCY
Plafond Outstanding
18020053856345 PT Batam Indo Agri Perkasa Term Loan 1 2 IDR 1.039.999.900.000 441.558.735.714
18020051732095 PT Indah Kiat Pulp & Paper Demand Loan 1 1 IDR 1.305.000.000.000 300.000.000.000
18020050177766 PT Pabrik Kertas Tjiwi Kimia Demand Loan 1 IDR 500.000.000.000 -
18020050180220 PT OKI Pulp & Paper Demand Loan 1 IDR 907.500.000.000 -
18022050006436 PT Amman Mineral Nusa Tenggara Fixed Loan 6 1 USD 63.600.000 63.415.560
18022050006441 PT Amman Mineral Nusa Tenggara Fixed Loan 7 1 USD 41.925.000 41.812.416
CLUB DEAL CREDIT as of 31 December 2024
Bank Mega
Bank Mega Acc No. Debtor Facility Collectability CCY
Plafond Outstanding
18020053857070 PT Bintani Megah Indah Term Loan 1 1 IDR 49.100.652.032 5.600.652.032
18022050006207 PT Dirgantara Karya Cipta Term Loan 1 USD 65.000.000 20.312.507
18020053859833 PT Karya Mandiri Digdaya Maju Term Loan 1 IDR 2.293.431.932.750 460.734.036.650
18020053856595 PT Kalimantan Sanggar Pusaka Term Loan - 1 IDR 44.804.892.560 31.811.473.720
Tranche 1
18020053856580 PT Cipta Sinar Indah Term Loan 1 IDR 822.531.763.902 583.997.552.370
18022050006184 PT Madya Pratama Surya Term Loan 2 USD 66.700.000 16.674.994
Cemerlang
18022050006190 PT Adyatama Cipta Cemerlang Term Loan 2 USD 62.000.000 19.375.000
18020053858425 PT Muara Data Sentosa Term Loan 1 IDR 79.287.000.000 29.732.625.000
18022050006137 PT Cakra Wisesa Karya Makmur Term Loan 2 USD 124.000.000 28.416.661
18020053860147 PT Tamaris Prima Energi Term Loan 3 1 IDR 18.006.556.436 7.881.556.436
PT Bank Mega Tbk - Period of November 2025
No. Nama Debitur Skema Club Deal CCY Plafond Disbursement Date Maturity Date
1 PT Karya Mandiri Digdaya Maju IDR 2.293.431.932.750,00 29 July 2022 23 September 2026
2 PT Cipta Sinar Indah IDR 822.531.763.902,09 29 September 2021 29 September 2031
3 PT Kalimantan Sangar Pusaka IDR 44.804.892.560,40 29 September 2021 29 September 2031
4 PT Kalimantan Sangar Pusaka IDR 469.999.300.000,00 06 October 2021 29 September 2031
5 PT Cakra Wisesa Karya Makmur USD USD 124.000.000,00 26 November 2021 25 November 2026
6 PT Dirgantara Karya Cipta USD USD 65.000.000,00 28 March 2022 28 March 2027
7 PT Adyatama Cipta Cemerlang USD USD 62.000.000,00 28 March 2022 28 March 2027
8 PT Bintani Megaindah IDR 50.000.000.000,00 26 April 2022 31 March 2026
9 PT Muara Data Sentosa IDR 79.287.000.000,00 14 June 2022 13 June 2027
10 PT Tamaris Prima Energi IDR 68.000.000.000,00 30 September 2022 08 September 2027
11 PT Anta Express Tour & Travel Service IDR 400.000.000.000,00 26 June 2024 14 June 2034
12 PT Trans Fashion IDR 800.000.000.000,00 26 June 2024 14 June 2034
13 PT Argha Karya Prima Industri USD USD 3.750.000,00 13 February 2025 13 February 2034
14 PT Argha Karya Prima Industri USD USD 3.187.500,00 13 February 2025 13 February 2034
15 PT Argha Karya Prima Industri USD USD 937.500,00 13 February 2025 13 February 2034
16 PT ARDRA MULIA GRAHA IDR 599.000.000.000,00 23 June 2025 23 June 2035
184 PT BANK MEGA Tbk 2025 Annual Report
Page 187
Allo Bank Bank Mega Syariah
Qcy Qcy Description
Plafond Outstanding Plafond Outstanding
250.000.000.000 91.470.284.761 - -
- -
- -
- -
USD 3.975.000 3.963.473
USD 7.950.000 7.926.945
Allo Bank Bank Mega Syariah
Qcy Qcy Description
Plafond Outstanding Plafond Outstanding
IDR 491.006.520.321 51.881.520.321 - -
IDR 733.329.000.000 229.165.312.500 - -
IDR 746.562.000.000 139.980.375.000 - -
IDR 80.000.000.000 56.800.000.000 IDR 350.000.000.000 248.500.000.000
IDR 170.000.000.000 120.700.000.000 - -
IDR 554.637.600.000 207.989.100.000 - -
IDR 589.375.000.000 184.179.687.500 - -
IDR 1.167.502.000.000 437.813.250.000 - -
IDR 246.734.000.000 56.543.208.333 - -
IDR 136.238.532.110 113.895.838.003 - -
Baki Debet Quality Economic Sector Credit Segment Specific Credit Utilization
460.734.036.650,00 1 723000 Data Processing Corporation Development of Data Center
583.997.552.370,09 1 011340 Palm Oil Plantations Corporation Take over at Mandiri
31.811.473.720,40 1 011340 Palm Oil Plantations Corporation Take over at Mandiri
343.099.300.000,00 1 011340 Palm Oil Plantations Corporation Acquisition of shares
28.416.661,00 2 723000 Data Processing Corporation Development of Data Center
20.312.507,00 1 723000 Data Processing Corporation Development of Data Center
19.375.000,07 2 723000 Data Processing Corporation Development of Data Center
5.600.652.032,12 1 131000 Iron Sand & Iron Ore Mining Corporation Development of Plant Infrastructure
29.732.625.000,00 1 723000 Data Processing Corporation Development of Data Center
7.881.556.435,68 1 401002 Other Electricity-Related Matters Corporation Acquisition of shares
393.500.000.000,00 1 634000 Travel Services Corporation Distribution of Funds to the Holding
Company for the Settlement of PT Trans
Corpora’s Liabilities
787.000.000.000,00 1 533102 Export Trade in Ready-to-Wear Clothing Corporation Distribution of Funds to the Holding
Company for the Settlement of PT Trans
Corpora’s Liabilities
3.201.101,18 1 252000 The Plastics Industry Corporation Purchase of Production Machine
2.942.283,47 1 252000 The Plastics Industry Corporation Purchase of Production Machine
312.905,29 1 252000 The Plastics Industry Corporation Purchase of Production Machine
599.000.000.000,00 1 701007 Commercial Office Building Property Corporation Purchase of a building
PT BANK MEGA Tbk 2025 Annual Report 185
Page 188
Management
Discussion and Analysis
Changes in Laws and
Regulations that Have
a Significant Effect on the Company
Changes in legislation in 2025 that have a significant impact on Bank Mega’s business are as follows:
Type of Regulation Subject Impact on Bank Mega
Otoritas Jasa Keuangan
PBI No 3 Year 2025 Amendments to PBI No. 7 of 2023 The Bank is designated by Bank Indonesia to act as a Bank Agent
concerning Export Foreign Exchange and in the placement of DHE Funds in Bank Indonesia Monetary
Import Payment Foreign Exchange (DHE & Operation Instruments. The Bank has updated its internal policies
DPI). and made adjustments in accordance with Bank Indonesia
regulations.
PADG 27 Year 2025 Third Amendment to PADG No. 11 of 2023 Bank Indonesia’s regulations on the Liquidity Incentive Policy
concerning the Implementation Regulations (KLM) have a positive impact on the Bank’s liquidity management,
of the Macroprudential Liquidity Incentive particularly in the management of the Minimum Reserve
Policy (KLM) Requirement. The Bank has updated its relevant internal policies
and made adjustments in accordance with the applicable
regulations.
PADG No 8 Year 2025 Implementation Regulations for the Bank Indonesia’s regulations on the Liquidity Incentive Policy
Fulfillment of the Minimum Reserve (KLM) have a positive impact on the Bank’s liquidity management,
Requirement in Rupiah and Foreign Currency particularly in managing the Minimum Reserve Requirement.
for Conventional Commercial Banks (BUK), The Bank has updated its relevant internal policies and made
Islamic Commercial Banks (BUS), and Islamic adjustments in accordance with the applicable regulations. In
Business Units (UUS) addition, the increase in the KLM incentive from a maximum of 4%
to a maximum of 5% of deposits (DPK) has the potential to reduce
Bank Mega’s idle funds held in Bank Indonesia current accounts.
PBI No 4 Year 2025 Payment System Policy Has no significant impact to the Bank
POJK No 7 Year 2025 Report of Commercial Banks as Custodians The Bank is in the process of adjusting its internal regulation.
PBI No 6 Year 2025 Liquidity Management to Support The increase in the KLM incentive from a maximum of 4% to a
Sustainable Economic Growth. maximum of 5% of deposits (DPK) has the potential to reduce
Bank Mega’s idle funds held in Bank Indonesia current accounts.
POJK No 6 Year 2025 Mutual Fund Selling Agent Report. No significant impact on the Financial Statements. The Bank is in
the process of updating its internal policies.
SEOJK No 5/ SEOJK.04/2025 Guidelines for Reporting Mutual Fund Selling The Bank is in the process of updating its internal policies.
Agents and Commercial Banks as Custodians.
PADG No 11 Year 2025 Macroprudential Intermediation Ratio With the relaxation of the PLM percentage from 5% of deposits
PADG 23 Year 2025 and Macroprudential Liquidity Buffer for (DPK) to 4% of DPK, Bank Mega’s obligation to hold government
Conventional Commercial Banks, Islamic securities is lower; however, this does not have a significant impact
Commercial Banks, and Islamic Business on Bank Mega, which holds a substantial amount of Government
Units. Securities (>50% of DPK). The Bank has also updated its relevant
internal policies and made adjustments in accordance with the
applicable PADG on the Macroprudential Intermediation Ratio and
Macroprudential Liquidity Buffer.
PADG No 16 Year 2025 Money Market Transactions. The Bank has updated its internal policies and made adjustments
in accordance with the applicable Bank Indonesia regulations on
Money Market Transactions
SEOJK No 14/ SEOJK.03/2025 On the Implementation of Governance for The Bank has updated and adjusted its operational policies to
Commercial Banks. ensure compliance with these regulations.
186 PT BANK MEGA Tbk 2025 Annual Report
Page 189
Type of Regulation Subject Impact on Bank Mega
Bank Indonesia
POJK No 14 Year 2025 Implementation of the General Meeting No impact on the Bank.
of Shareholders, General Meeting of
Bondholders, and General Meeting of Sukuk
Holders electronically.
SEOJK No. 20/ SEOJK.08/2025 Publication of Complaint Handling and Adjustments are currently being made to the complaint handling
Complaint Service Reports. system (CCBM) to align with the latest reporting format.
POJK No.18 Transparency and Publication of Bank No impact on the publication of risk exposure and capital reports,
Reports. as it will take effect in 2026, and no significant impact on the
Financial Statements.
POJK No. 22 Year 2025 Reporting by Commercial Banks through No impact on the Bank.
the Financial Services Authority Reporting
System.
PADG No. 23 Year 2025 Information System Security and Cyber Bank Indonesia’s regulations concerning the Macroprudential
Resilience for Payment System Providers, Intermediation Ratio and Macroprudential Liquidity Buffer have a
Money Market and Foreign Exchange Market positive impact on the Bank’s liquidity management, particularly in
Participants, and Other Parties Regulated the management of the Minimum Reserve Requirement. The Bank
and Supervised by Bank Indonesia. has updated its relevant internal policies and made adjustments in
accordance with the applicable regulations.
POJK No. 24 Account Management at Commercial Banks This POJK impacts adjustments to policies, systems, and
operational processes related to account management, including
the following:
1. System enhancements to align the criteria for active, inactive,
and dormant accounts with the definitions stipulated in the
POJK.
2. Adjustment of account status from Dormant to Inactive (for
Savings and Current Accounts), as well as changes from
Dormant to Active for exempted accounts (such as time
deposits, escrow accounts, and similar accounts) in accordance
with transitional provisions.
3. Adjustment of account criteria definitions for customers
through Bank Mega channels.
4. System development related to the automatic closure of
accounts with zero balance after six (6) consecutive months in
accordance with POJK provisions.
5. Adjustment of the Bank’s internal policies related to account
management, including Circular Letters (SE), Operational
Provisions (KO), and Standard Operating Procedures (SOP).
6. System development to support account activation processes,
particularly the activation of Dormant accounts which
require additional Customer Due Diligence (CDD), including
adjustments to operational procedures during Dormant account
activation at branches.
7. Notification to customers regarding the implementation of
POJK No. 24 of 2025, including information on changes in
account status, automatic closure of zero-balance accounts
after six (6) consecutive months, and others.
8. Potential for accounts to be automatically closed due to
maintaining a zero balance for six (6) consecutive months.
SEOJK No. 26/ SEOJK,.03/2025 Internal Liquidity Adequacy Assessment By implementing the ILAAP (Internal Liquidity Adequacy
Process for Commercial Banks Assessment Process), Bank Mega gains a more specific
understanding of deposit customer behavior and the Bank’s
capacity to meet liquidity needs, including intraday liquidity, the
adequacy level of significant foreign currency liquidity, the Bank’s
resilience period in covering potential customer fund outflows
during crisis conditions, as well as customer fund placement
behavior across each instrument tenor.
SEOJK No.29/ SEOJK.03/2025 Transparency and Publication of No impact on the publication of risk exposure and capital reports,
Conventional Commercial Bank Reports. as it will take effect in 2026, and it also has no significant impact
on the Financial Statements.
SEOJK No.31/ SEOJK.03/2025 Reporting of Conventional Commercial Banks No impact on the Risk-Weighted Assets (RWA) report for credit
through the Financial Services Authority risk and no significant impact on the Financial Statements.
Reporting System.
PADK No 37/ PADK.08/2025 Provision and Delivery of Information for No impact on the Bank.
Marketing Financial Products and Services.
PADG No. 31 Year 2025 Fourth Amendment to the Regulation of Exclusions of certain deposit components in the calculation of
the Board of Governors Number 24/8/ the Minimum Reserve Requirement (GWM) have the potential to
PADG/2022 concerning the Implementation reduce idle funds placed in Bank Indonesia’s current accounts.
Regulations for the Fulfillment of the Meanwhile, the provision of remuneration for excess reserves
Minimum Reserve Requirement in Rupiah can potentially lower costs arising from these idle funds. Bank
and Foreign Currency for Conventional Indonesia’s regulations on the Minimum Reserve Requirement in
Commercial Banks, Islamic Commercial Rupiah and Foreign Currency have a positive impact on the Bank’s
Banks, and Islamic Business Units. liquidity management, particularly in the management of the
Minimum Reserve Requirement. The Bank has updated its relevant
internal policies and made adjustments in accordance with the
applicable regulations.
PBI No. 10 Year 2025 Payment System Industry Regulations PBI No. 10 Tahun 2025
PT BANK MEGA Tbk 2025 Annual Report 187
Page 190
Management
Discussion and Analysis
Changes in Accounting Policies
and Their Impact on the Company
The following are amendments, revisions, and annual • PSAK 118: Presentation and Disclosure in Financial
adjustments to standards effective for periods Statements;
beginning on or after January 1, 2026, with early • PSAK 119: Subsidiaries without Public
application permitted: Accountability: Disclosures;
• Amendment to PSAK 109: Financial Instruments, • PSAK 401: Presentation and Disclosure in Sharia
and PSAK 107: Financial Instruments: Disclosures Financial Statements;
on the Classification and Measurement of Financial • PSAK 403: Components of Sharia Financial
Instruments; Statements Applying Indonesian Financial
• Annual adjustments to PSAK 107, PSAK 109, PSAK Accounting Standards for Private Entities and for
110, and PSAK 207; and Micro, Small, and Medium Entities;
• Revision of PSAK 338: Business Combinations of • PSAK 413: Impairment; and
Entities Under Common Control regarding the • PSAK 414: Impairment of Sharia Financial Assets
scope and application of the pooling-of-interests for Entities Applying Indonesian Financial
method. Accounting Standards for Private Entities (SAK
EP).
New standards, revisions, amendments, and
interpretations effective for periods beginning on or As of the date of this annual report, the Company
after January 1, 2027, with early application permitted, is still evaluating the potential impact of the
include: implementation of these new standards, amendments,
and interpretations.
188 PT BANK MEGA Tbk 2025 Annual Report
Page 191
Target, Realization,
and Projection
The comparison between the Company’s targets and actual performance for 2025, as well as projections for
2026, is as follows:
(in billions of Rupiah)
2025 2026
Description
Target Realization Target
Total Assets 139,141 140,828 148,861
Loans 69,970 67,231 73,731
Third Party Loan 96,252 104,131 111,131
- Current Accounts 11,291 12,475 14,175
- Savings 19,030 15,665 17,665
- Deposits 65,931 75,991 79,291
Profit before Tax 3,481 4,161 4,523
Profit for the Year 2,810 3,365 3,658
CAR 26.97% 30.49% 28.60%
PT BANK MEGA Tbk 2025 Annual Report 189
Page 192
Management
Discussion and Analysis
Business
Prospect
The global and domestic economic conditions in 1. Driving growth in transaction banking to facilitate
2026 are expected to remain full of challenges and transactions and create added value for both
uncertainties. These include geopolitical tensions funding and credit customers, expand the lowcost
in the Middle East, exacerbated by U.S. aggression funding base (CASA), and improve the efficiency
toward Iran in February; the ongoing trade war of funding costs (cost of funds).
between the United States and China; commodity 2. Positioning the network business model as a
price fluctuations; geopolitical tensions arising from “One Stop Solution” that provides comprehensive
the Ukraine-Russia war; threats from El Niño and financial services for customers.
climate change; global debt crisis risks; and regulatory 3. Increasing credit distribution while maintaining
changes due to new governments in many countries. a prudential banking approach and focusing
on corporate segments that are still capable of
All of these uncertainties are contributing to a positive growth amid economic uncertainty.
slowdown in global economic growth. According to 4. Growing the credit card business through
the January 19, 2026 edition of the World Economic partnerships within the CT Corp ecosystem
Outlook (WEO) report, the International Monetary and applying selective acquisition strategies to
Fund projects global economic growth at 3.2% in maintain portfolio quality.
2026. 5. Driving growth in third-party funds (DPK) from
the retail segment.
Amid these global economic conditions, the domestic 6. Increasing fee-based income from Treasury and
economy is expected to continue growing, supported other business lines.
by increasing domestic demand, household 7. Targeting an LDR ratio in line with Bank policy,
consumption, and government spending. Both around 65%.
domestic and foreign investment are anticipated 8. Enhancing efficiency in other expenses with a
to rise, following new initiatives from the elected target BOPO ratio of around 64%.
government and accelerated implementation of 9. Transforming information technology to support
national priority programs. According to a press the development of retail and digital banking,
release from the Coordinating Ministry for Economic mitigate operational risks, and improve operational
Affairs of the Republic of Indonesia, and in line with cost efficiency through automation of operational
statements from Bank Indonesia Governor Perry processes.
Warjiyo, Indonesia’s economic growth in 2025
remained around 5% and is projected to increase
to between 4.9% and 5.7% in 2026, with inflation
realized at 2.92%—within the target range of 2.5%±1%
in 2025—and expected to remain within that target
range.
Entering 2026, Bank Mega remains optimistic yet
cautious. Considering both national and global
economic conditions, Bank Mega has established
strategies to achieve its targets for 2026.
190 PT BANK MEGA Tbk 2025 Annual Report
Page 193
Information on
Business Continuity
Factors That May Significantly Affect RBB (Business Plan). These four important aspects
Business Continuity are then detailed in the RBB and serve as parameters
In line with global economic forecasts full of challenges, for Bank Mega to maintain its business continuity in
Indonesia’s economy is expected to continue growing the national banking industry. The Bank also uses
well and remain resilient to the impacts of global these four key aspects as performance evaluation
economic conditions. Bank Indonesia forecasts indicators, comparing them to the targets that
that economic growth is projected to increase to have been set previously. Additionally, Bank Mega
approximetly 5.11% in 2026. prioritizes sustainable financial aspects by aligning
the economy with environmental sustainability, social
The economy is expected to grow stronger, supported aspects, and good corporate governance.
by estimated growth in household consumption and
government spending. Management’s Assessment of Factors
Affecting Business Continuity
This optimism regarding growth is expected to drive Bank Mega conducts an evaluation of the
banking credit distribution. implementation of its strategy and assesses the
Bank’s ability to achieve the targets set in the Bank’s
Assumptions Used by Management in Business Plan (RBB) to maintain business continuity.
Conducting the Assessment This step is taken by considering the dynamics
Several important aspects in bank management, occurring in the macroeconomy and the banking
such as capital, liquidity, profitability, and asset industry.
quality, are taken into consideration by Bank Mega in
assessing business continuity with reference to the
PT BANK MEGA Tbk 2025 Annual Report 191
Page 194
Management
Discussion and Analysis
Business Supporting
Overview
HUMAN RESOURCES foster a productive and collaborative work culture.
The optimization of technology utilization across various
Throughout 2025, Indonesia’s banking industry continued human resource management processes is carried out
to move dynamically, with intensifying competition on an ongoing basis. The integration of digital-based
among banks, accelerating digital transformation, and HR systems, the use of artificial intelligence (AI) in
growing demands for more adaptive and data-driven learning processes, and the implementation of people
work models. In anticipation of these conditions, the analytics support faster, more accurate, and data-driven
Bank remains committed to continuously strengthening decision-making. These efforts are undertaken to create
its human resource management, which serves as a key a better, more efficient, and more personalized employee
foundation in supporting business sustainability. experience.
The Bank continues to ensure that talent management
and organizational development are aligned with the Agile principles, continuous learning, digital excellence,
Company’s strategic policy direction and are capable of and a performance-driven culture are the main focus
addressing both current and future business challenges. of organizational development in 2025. Initiatives to
Human resource management is carried out in an enhance digital capabilities, adaptive leadership, and
integrated and sustainable manner to enhance employee the reinforcement of corporate values continue to be
performance, strengthen employee engagement, and accelerated to remain relevant to the evolving business
environment and the expectations of future talent.
192 PT BANK MEGA Tbk 2025 Annual Report
Page 195
Through the implementation of these various initiatives, Through the Employee Referral Program scheme, the
the Bank is committed to creating an outstanding, Bank empowers employees to act as organizational
adaptive, and highly competitive organization, capable ambassadors by recommending competent, high-
of sustainably supporting the achievement of the potential talent. This strategy is supported by
Company’s business strategy. strengthening a consistent employer branding narrative
across social media to build a positive public perception.
Development Strategy By highlighting aspects of innovation and workplace
The Bank is committed to enhancing human resource dynamism, the Bank is committed to continuously
development through the utilization of multiplatform attracting top talent who are ready to contribute to the
technology to create integrated, effective, and efficient Company’s progress.
HR management. By integrating technology into
every organizational development process, the Bank In 2025, the Bank successfully recruited a total of 1,458
ensures that all initiatives are aligned, adaptive, and employees through external channels, with a distribution
performance-oriented. This effort represents a strategic of 165 individuals (11%) at the Head Office and 1,293
step in strengthening competitiveness and delivering individuals (89%) across Regional Offices and Branch
sustainable contributions to organizational growth. Offices.
Human Resource Fulfillment The Bank implemented development programs based
Meeting human resource needs is one of the Bank’s on functional specialization and generalist capabilities to
key priorities. This is implemented through recruitment sustainably address workforce needs. This initiative was
strategies from both internal and external sources to specifically designed as a strategic solution to support
ensure that critical and other positions are filled by business growth. Through a transparent and systematic
competent talent. selection mechanism, we ensure that only candidates
with the highest qualifications are selected to participate
The recruitment process is carried out using a digital in this development program.
approach through various job portals and the Bank’s
career website, including the implementation of online
personality assessments (as needed) to accelerate and
enhance the efficiency of candidate selection.
Fulfillment of Human Resources for Development Program 2025
Total
No Types of Development Programs in 2025
Batch % Participants %
1 Branch Manager Training (BMTP) 6 9% 38 5%
2 Retail Funding Officer Training (RFOT) 4 6% 33 5%
2 Retail Funding Training Program (RFTP) 17 26% 166 23%
4 Young Financial Academy (YFA) 29 45% 314 43%
5 Team Leader Training Program (TLTP) 3 5% 15 2%
6 Mega Management Development Program (MMDP) 3 5% 69 10%
7 Operation Supervisor Development Program (OSDP) 2 3% 38 5%
8 Intership Bank Mega (Mega Prima) Program 1 2% 53 7%
Jumlah 65 100% 726 100%
Number of Employees by Gender Number of Employees by Employment Status
Gender 2025 2024 Employment Status 2025 2024
Male 2,471 2,618 Permanent 3,931 4,416
Female 2,816 3,083 Non-Permanent 1,356 1,285
Total 5,287 5,701 Total 5,287 5,701
PT BANK MEGA Tbk 2025 Annual Report 193
Page 196
Management
Discussion and Analysis
Number of Employees by Age readiness to support organizational transformation and
Age 2025 2024 the Bank’s sustainable growth.
20-24 years old 363 403
Organizational Development
25-29 years old 1,258 1,364
Organizational development is a key element in
30-34 years old 980 1,099
supporting the success of the Bank’s business strategy
35-39 years old 910 1,067 and the sustainability of its performance. This approach
40-44 years old 851 862 is aimed at ensuring that the organization’s structure,
45-49 years old 503 459 processes, and capabilities are able to address evolving
50-54 years old 328 357
business needs and strengthen the Company’s
competitiveness within the banking industry.
55-59 years old 73 73
> 60 years old 21 17
The Bank continuously conducts organizational
Total 5,287 5,701 evaluations and adjustments by considering internal
readiness as well as external environmental dynamics.
Number of Employees by Position Enhancing the quality of human resources, improving the
Level 2025 2024 effectiveness of cross-unit collaboration, and clarifying
Vice President 303 311 organizational roles and responsibilities are the main
focus areas in creating a more agile and responsive
Manager 1,443 1,396
organization.
Officer 1,754 2,086
Administration 1,787 1,908 The advancement of digital technology, increasing
Total 5,287 5,701 competition complexity, and changing customer
expectations drive the need for adjustments in
Number of Employees by Education Level organizational design and work patterns. The Bank
Education Level 2025 2024 ensures that organizational development is aligned with
S2 & S3 163 195 digital transformation needs and supports the creation
of sustainable added value for all stakeholders.
S1 4,214 4,502
D3-D4 722 820
The optimization of organizational structure and
D1-D2 19 23 functions is carried out in a planned manner to enhance
SMU 169 161 operational efficiency and work productivity. Alignment
Total 5,287 5,701 of business processes, strengthening of governance,
and clarification of organizational roles are continuously
pursued to ensure the Bank has a strong, flexible
Career Development organizational foundation ready to face future business
Career development is an integral part of the Bank’s challenges.
talent management strategy in building a sustainable
and competitive organization. The career development Employee Education, Development, and
approach is designed to ensure the availability of talent Training
ready to support the achievement of business strategies In supporting business sustainability and the
and the strengthening of long-term leadership. achievement of business strategies, the Bank positions
human resources as a strategic organizational asset.
Career management is carried out in an integrated manner Capability development and competency enhancement
with learning and development programs to create for employees are carried out continuously through the
development pathways that are aligned with business strengthening of a learning organization foundation,
needs. The Bank provides various career development ensuring that competencies remain aligned with the
alternatives, both through deepening competencies dynamics of the banking industry and the Bank’s
within a specific function and through cross-functional transformation direction throughout 2025.
experience, to broaden employees’ perspectives and
enhance their readiness. Throughout 2025, the Bank remained committed to
enhancing human resource capabilities by conducting
Internal promotion policies and succession management training programs involving more than 120,000
serve as the foundation for maintaining leadership participants. These programs include competency
continuity and strengthening the talent pipeline. Targeted certification, the development of technical (hard) and
learning initiatives continue to be developed to ensure non-technical (soft) skills, as well as leadership training to
that employees possess the necessary competencies and ensure employees are prepared to navigate the dynamics
194 PT BANK MEGA Tbk 2025 Annual Report
Page 197
of the banking industry. Trainings are designed according (CCNA), Certified SOC Analyst (CSA), and Enterprise
to organizational needs and are delivered through various IT Architecture with TOGAF. These initiatives aim
methods, both in-person and digitally. The use of digital to strengthen employees’ technical capabilities in
learning—including virtual learning, hybrid learning, and supporting system reliability, information security, and
e-Learning—provides employees with the flexibility to the readiness of the Bank’s technology architecture.
continuously develop their competencies anytime and
anywhere. Through the implementation of these various certification
programs, the Bank ensures that employee competency
Human resource quality development is carried out in a development not only meets professional standards
measured and continuous manner, referring to the Human but also directly supports the effectiveness of business
Capital Development Plan, which is integrated with the strategy execution, governance strengthening, and the
Bank’s Business Plan (RBB). Program implementation sustainability of the Bank’s performance.
is focused on fulfilling the requirements of the Work
Competency Certification (SKKNI) and other relevant The Bank has obtained authorization from the
professional certifications to ensure technical, non- Professional Certification Institute (LSP) as a provider of
technical, and leadership competency standards. This Competency-Based Training (PBK) for Risk Management
approach ensures that all employees possess capabilities Certification (SMR), enabling it to conduct preparatory
that are adaptive to industry dynamics and capable of training for employees who will undergo certification
contributing optimally to the Bank’s growth. as well as maintenance programs for already certified
employees. In addition, the Bank has also received
Competency certification programs are conducted authorization from the Ministry of Manpower and
continuously as part of the Bank’s efforts to ensure Transmigration of DKI Jakarta Province and Bank
that employee expertise aligns with industry standards, Indonesia as the Mega Learning Center Vocational
governance requirements, and the Bank’s transformation Training Institution (LPK), allowing it to organize PBK
direction. Competency development is targeted for Payment System Competency Standardization
in strategic areas that support risk management, (SK SP) in 2025, successfully certifying (both new and
operational continuity, compliance strengthening, and maintenance) more than 1,700 employees.
enhancement of digital capabilities.
The Bank consistently ensures the implementation of
In the field of risk management, the Bank facilitates Risk training in IT Security Awareness, Anti-Money Laundering
Management Certification (SMR) at various levels in & AML/CFT, and Consumer Protection for both new
accordance with applicable regulations, implemented employees and as periodic refresher sessions. The
through new certification schemes, maintenance, and Bank also provides intensive training on Personal Data
continuous competency strengthening. The Bank also Protection in line with the implementation of Law No.
conducts Risk Management Certification Training for 27 of 2022 concerning Personal Data Protection (PDP),
Trainer (ToT) programs as part of efforts to enhance the whose transition period ends in October 2024.
capacity of internal instructors and maintain the quality
of learning. The Bank continuously organizes the Mega Management
Development Program (MMDP), an acceleration program
In addition, the Bank organizes certifications in Payment designed to develop future leaders with a comprehensive
Systems and Treasury, as well as other professional understanding of the banking industry. Through this
certifications relevant to business and operational program, participants are expected to gain in-depth
functions, including AAJI, WPPE-P, and WAPERD, to insights into banking strategies and processes from
support service quality and the management of the various perspectives, as well as the supporting soft skills.
Bank’s financial activities. MMDP graduates have been placed in various strategic
functions, and many currently hold key positions, both
In line with increasing operational risks and the need in structural and functional roles, making significant
to strengthen internal controls, the Bank also facilitates contributions to the Bank’s growth and business
certifications in compliance and fraud prevention, sustainability.
including the Certified Anti-Fraud Manager (CAFM) and
certifications in AML, PPT & PPPSPM, to reinforce a culture Various development programs are designed and
of integrity and compliance across the organization. implemented to strengthen employee competencies in
the business and marketing sectors. These include the
To support the digital transformation agenda, the Branch Manager Training Program (BMTP) for prospective
Bank also facilitates competency development in branch heads, as well as development programs for
information technology and cybersecurity, including marketing teams through the Retail Funding Officer
certifications such as Cisco Certified Network Associate Training Program (RFOTP), Retail Funding Training
PT BANK MEGA Tbk 2025 Annual Report 195
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Management
Discussion and Analysis
Program (RFTP), Team Leader Training Program (TLTP), aims to support the improvement of operational process
and Young Financial Program (YFA). quality and optimize branch transaction services in a
prudent manner.
The Bank also enhances the leadership capabilities
of Branch Managers across various Regions. The In the transformation process, the Bank improves the
Leadership Program is conducted with a Leadership and frontline function with a focus on enhancing technical
Entrepreneurial approach, where Branch Managers are skills, soft skills, and the ability to build a positive
expected not only to possess strong managerial skills image while delivering optimal customer service. To
but also an entrepreneurial mindset, enabling them to be this end, the Bank organizes a structured internship
adaptive, innovative, and proactive in managing business program specifically designed to prepare young talent
opportunities and risks. as frontliners through intensive training and hands-on
work experience at branches. In addition, the Bank also
The enhancement of credit expertise covers the supports the Government in national internship programs
entire credit cycle, from initiation to credit quality for university graduates across Indonesia.
management. Comprehensive training programs are
conducted, including Basic Credit, Credit Analysis, In terms of innovation in training and development, the
Administration, Legal, Custody, and Appraisal, as well as Bank has introduced intensive bootcamp-style training
strengthening understanding of product knowledge and with open enrollment for all employees. The training
risk management. Technical credit deepening programs areas focus on Digitalization, AI, and Data, aiming to
are also provided specifically for the Bank’s young talent accelerate the Bank’s digitalization and accommodate
to support the accelerated growth of the credit business. employee aspirations for large-scale training programs.
Various mentoring programs are implemented to improve
employee capabilities, such as Sales Clinics, Coaching in To support employee learning and development, the
Credit Business Forums, and credit preparatory sessions Bank has optimized its e-Learning platform, which can
led by Senior Management. The Bank also strengthens be accessed anytime and anywhere. Throughout 2025,
the Collection team to optimize the management of non- more than 40,000 participants have completed various
performing loans through a series of training programs, e-Learning modules, including Company Regulations,
including instruction on collection ethics. Handling Complaints, AML/CFT, IT Security Awareness,
Good Corporate Governance, Sustainable Finance
The Bank also provides career promotion opportunities Action Plans, Basic Credit, as well as other topics such
for branch operational staff through the Operations as Introduction to Risk Management, Personal Data
Supervisor Development Program (OSDP), a Protection, and Occupational Health and Safety. The
comprehensive training program that strengthens Bank will continue to expand e-Learning offerings in line
competencies to become branch operations leaders. This with organizational needs and industry developments.
Employee Education, Development and Training
Type of Program Batch Participant
Certification Risk Management Certification (SMR) 16 258
Payment System Competency Certification (SK-SP) 38 1.794
WPPE-P Certification 10 90
WAPERD Certification 21 61
AAJI Certification 45 384
Treasury Certification 17 26
APU, PPT & PPPSPM Certification 1 4
Certified Anti Fraud Manager (CAFM) 1 1
Certified Cisco Network Administrator (CCNA) 1 2
Certified SOC Analyst (CSA) 1 4
Enterprise IT Architecture with TOGAF 1 1
Sertifikasi Training on Trainer Manajemen Risiko 1 3
Training Branch Manager Training Program (BMTP) 6 38
Retail Funding Officer Training (RFOT) 4 33
Retail Funding Training Program (RFTP) 17 166
Young Financial Academy (YFA) 29 314
Team Leader Training Program (TLTP) 3 15
196 PT BANK MEGA Tbk 2025 Annual Report
Page 199
Employee Education, Development and Training
Type of Program Batch Participant
Development Mega Management Development Program (MMDP) 3 69
Operation Supervisor Development Program (OSDP) 2 38
Internship Bank Mega (Mega Prima) Program 1 53
Total 218 3,354
Program Pelatihan (In-House & Off-House)
Type of Program Participant
Other In-House Training Programs 81,943
Other Off-House Training Programs 3,017
e-Learning & Online Test 42,607
Total 127,567
Human Resource System Development Through the continuous development of the HR system,
The development of the HR system is part of the Bank’s the Bank strives to create an adaptive and productive
commitment to strengthening effective and efficient work environment while enhancing the quality of the
HR governance that aligns with organizational needs. employee experience. A reliable HR system is expected
The Bank continuously leverages digital technology to to provide added value in supporting organizational
support integrated, transparent, and easily accessible HR effectiveness and the sustainable achievement of the
management processes for all employees. Bank’s performance.
The digital-based HR system is continuously enhanced to 2025 Flagship Engagement Program
support various employee data management processes, Throughout 2025, the Bank consistently strengthened
including performance management, online recruitment, its employee engagement strategy through a holistic
e-Learning, online attendance, employee insurance approach encompassing physical, mental, and social
enrollment, Know Your Employee (KYE) system, online well-being. These programs are systematically designed
leave management, and employee loan applications. to enhance employees’ quality of life while fostering
Optimization of the employee self-service system is an adaptive and high-performing work culture. By
carried out by improving stability, functionality, and cross- optimizing community spaces and interactive activities,
platform accessibility to ensure smooth work processes the Bank facilitates talent actualization and employee
and enhance service convenience for employees. synergy. These initiatives represent a crucial investment
in aligning individual well-being with the sustainable
Improvements to the HR system in 2025 focused success of the organization.
on strengthening integration between modules and
enhancing the digitalization of employee services. By reinforcing the pillars of physical, mental, and
Various administrative processes continued to be social health, the Bank underscores its commitment to
directed to digital platforms to increase operational building a positive and productive work ecosystem. The
efficiency, accelerate service workflows, and ensure provision of community spaces and interactive activities
consistency and accuracy of HR data. This approach also is designed as a catalyst for employees to realize their
supports stronger internal controls and the availability of potential and strengthen collaborative synergy. This
reliable information for management. engagement initiative is a strategic step that integrates
individual well-being with the sustainable achievement
Further development of the HR system is aimed at of the organization’s vision.
supporting a more integrated technology ecosystem, in
line with organizational transformation needs and the
evolution of modern HR management practices. Digital-
based internal communication and information channels
continue to be enhanced to ensure timely, structured,
and easily accessible information for all employees.
PT BANK MEGA Tbk 2025 Annual Report 197
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Management
Discussion and Analysis
INFORMATION TECHNOLOGY By strengthening technology, data protection, and
cyber security, the Bank will be able to deliver services
The utilization of technology is a key pillar in the that are not only efficient and innovative, but also
Bank’s future business development strategy. With a provide a sense of security and trust to all customers.
focus on service digitalization, the Bank will deliver Taking into account and considering the current
banking solutions that are faster, more secure, and situation and conditions faced by the Bank, the Bank
easily accessible to customers. The Bank’s initiatives prioritizes proactive, preventive, and solution-oriented
include the development of Artificial Intelligence efforts that include strengthening infrastructure, IT
(AI)–based banking applications for data analytics security, and Personal Data Protection, as well as
and service personalization, as well as the integration developing IT applications accompanied by focused
of an omni-channel system to provide a consistent and continuous human resource development to
user experience across all platforms. ensure sustained and optimal support for business
The Bank also places cybersecurity and personal data growth.
protection as top priorities throughout all operational The Information Technology Strategic Plan (ITSP) is
processes. The Bank’s measures include the prepared as a guideline for IT to support the Bank’s
implementation of the latest encryption technologies, business growth during the 2024–2028 period,
early cyber threat detection systems, and the covering three (3) areas, namely:
strengthening of network security infrastructure to
protect customer data from potential breaches or 1) Strategic Application,
cyberattacks, including minimizing the risk of fraud. 2) Information Technology Architecture,
In addition, the Bank is committed to complying with 3) Organization and Information Technology
personal data protection regulations and providing Governance
full transparency to customers regarding the
management of their data.
198 PT BANK MEGA Tbk 2025 Annual Report
Page 201
The three areas are aligned with the Bank’s vision and mission, resulting in five (5) strategic intentions in the
development of the information technology strategic plan:
Vision and Mission Bank Mega Strategic Intentions
Synergy with Group
Become Top of and Non-Group CT
The transformation
Mind in the banking Corpora.
from a medium-
industry with
scale bank to a
reliable financial
large scale bank.
performance.
Increasing Fee-Based
Income.
Become the Bank
Unifying financial of Choice for
services and retail Customers that Effective and
transactions based Provides added Efficient
on Ecosystem value through Operations.
reliability. an integrated
ecosystem.
Reliable Digital
Innovation.
Business
transformation Providing the
towards a digital best service to
ecosystem so that it customers along
becomes a one stop with effective and
banking solution for
Increasing Asset
efficient operations. Value and Quality.
its customers.
In line with the Bank’s business development plan, 2. Development and implementation of Internet
the Bank continues its digitalization initiatives in Banking for corporate customers to expand access
accordance with its vision and mission. The rapid to mobile business banking services, increase
advancement of digital banking technology is driven transaction flexibility, and support operational
by a strong customer-focused approach, operational efficiency and real-time decision-making.
efficiency, product innovation, and a holistic business 3. Enhancement of ChatBot service capabilities
strategy supported by artificial intelligence (AI) through the development of artificial intelligence
solutions, with a particular focus on delivering (AI), enabling faster, more accurate, and more
effective customer promotions, automating business personalized responses to support 24/7 customer
processes, and integrating with internal and external service.
systems to build a reliable and collaborative 4. Modernization of the Contact Center system
ecosystem. through infrastructure upgrades, omnichannel
integration, and strengthened monitoring and
Implementation of IT Development in 2025 reporting capabilities to improve service quality
1. Enhancement of the M-Smile Mobile Banking and customer experience.
application through improvements in 5. Other initiatives are continuously developed to
performance, security, and user experience, support the Bank’s operations.
including optimization of application stability
and the development of features to support the
growing digital transaction needs of customers.
PT BANK MEGA Tbk 2025 Annual Report 199
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Management
Discussion and Analysis
Strategic Plan for The Development of Information Technology
The Bank will further strengthen Cyber Security and Personal Data Protection as a top priority
and continue to innovate and optimize the digitization of Artificial Intelligence-based services
that are fast, easy and provide a sense of security and comfort for customers, in order to make
the Bank a trusted financial partner.
A B C
Improving the Quality of IT
Strengthening Cyber
Infrastructure to Support the Information Technology
Resilience & Security and
Bank’s Innovative Services & Application Development
Personal Data Protection
Product Development
1. Operational Policy 1. Monitoring Tools 1. Development to Support
Business and Operational
2. Zero Trust Framework 2. DRP Optimization
needs
3. IT Security Governance 3. Infrastructure upgrades
Customer Product Business
4. Operational Strengthening of 4. Infrastructure Redundancy Touchpoint Management Support
Cyber Security 5. Capacity Planning
6. IT Certification 2. Replatforming systems and
applications
3. Implementation and refinement
D
IT SCM Development
Training and Certification Regeneration of HR Talent Mentorship Culture and Coaching
A. Strategy for Strengthening Cyber c. Ensuring assurance of the compliance of
Resilience and Security as well as Personal operational processes and technology
Data Protection with international information security
standards as well as laws and regulations
1. Development of Operational Policies related to personal data protection, through
a. Improvement of Operational Policies to the Information Security Certification and
reduce the potential misuse of access Governance Program, which includes the
rights and fraud, both internal and external, following activities:
through the implementation of stricter • Development of an Information
monitoring and control systems within Security Management System (ISMS)
user access management policies and in accordance with the ISO 27001
procedures. standard, including annual surveillance
b. Enhancement of the Security Policy and audits.
hardening parameters based on the NIST • Development of a Privacy Information
framework and CIS standards to ensure Management System (PIMS) in
the implementation of adequate and accordance with the ISO 27701 standard,
continuously updated Security Policies in including annual surveillance audits.
line with the evolving cyber threats and • Development of sensitive card data
increasingly complex infrastructure. protection management in accordance
with the PCI DSS standard.
200 PT BANK MEGA Tbk 2025 Annual Report
Page 203
2. Implementation of the Zero Trust Framework 2. Optimization of the DRP (Disaster Recovery
to effectively protect access to systems Plan) by implementing robotic automation for
and sensitive data through the gradual active path switching within the Data Center.
enhancement of security parameters, 3. Continuous updating of infrastructure to
including: maintain reliability, availability, and durability,
a. Implementation of micro-segmentation where the Bank regularly reviews and upgrades
to prevent the potential spread of infrastructure in alignment with technological
cyberattacks to the Bank’s critical systems. advancements and the Bank’s ongoing
b. Deployment of security technology tools business strategy.
through the implementation of Secret 4. Ensuring infrastructure redundancy to
Management, File Integrity Management maintain continuous operational continuity
(FIM), Multi-Factor Authentication (MFA), and conducting regular reviews to identify and
Secure Access Service Edge (SASE), as well eliminate critical points.
as user access control using Identity and 5. Continuous capacity planning, in which the
Access Management (IAM) for the Bank’s Bank reviews the capacity and development of
critical systems. resources, both physical and virtual, through:
• Use of stress test tools to measure
3. Implementation of IT Security Governance by the performance of systems and/or
scheduling regular cybersecurity forums to applications.
monitor and review developments in potential • Monitoring application resource usage
information security and cyber vulnerabilities, trends to predict capacity needs based on
as well as to formulate follow-up actions to AI-driven forecasts.
address such vulnerabilities. 6. Development of management for the Bank’s
Data Center environment and facilities through
4. Strengthening Cybersecurity Operations, ongoing Tier III Certification to ensure the
through: continuity of managed systems.
a. Development of the SOC (Security
Operations Center), both internal and C. Information Technology Application
external, through the adoption of AI- Development
based technologies to detect anomalies
in transaction systems and enhance the The Bank is undertaking various developments in
scope of threat intelligence solutions to its services to provide a better customer experience
monitor global threats to the Bank’s IT for its clients. These services are being enhanced
infrastructure. by optimizing the use of the latest technology and
b. Conducting periodic security assessments leveraging customer data to deliver services that are
(Penetration Tests & Vulnerability fast, convenient, secure, and reliable.
Assessments) on the Bank’s systems and/
or applications. The Bank will focus on the development and reliability
c. Strengthening cybersecurity through the of its applications to provide customers with a
implementation of a bug bounty program, “beyond banking” experience.
in collaboration with third-party platforms 1. Development to Support Business and Operational
that connect the Bank with the global Needs
ethical hacker community. This program a. Customer Touch Points, where the Bank will
enables the proactive identification of develop applications/systems that directly
vulnerabilities and provides measurable interact with and impact customers, such as
incentives for security researchers/bug M-Smile and Internet Banking.
hunters to report findings in a secure and b. Product Management, where the Bank will
controlled manner. develop or leverage applications/systems that
can foster product diversification to offer to
B. Enhancement of IT Infrastructure Quality customers, such as the Retail Banking System,
to Support the Bank’s Services and Credit Card System, Wealth Management
Innovative Product Development System, Open API, Financing System, BI FAST,
1. Development of AI-based Monitoring Tools that and SWIFT.
enable early detection of system anomalies
to enhance the reliability and availability of
systems and infrastructure in a centralized
manner.
PT BANK MEGA Tbk 2025 Annual Report 201
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Management
Discussion and Analysis
c. Business Support, where the Bank will develop Furthermore, the Bank also ensures the fulfillment
or leverage applications/systems related to of competencies for IT personnel through relevant
the development of AI- and machine learning– training programs that correspond to the skill sets
based analytical capabilities for all business required for each IT function’s job description.
lines and operational processes.
2. Replatforming of the Bank’s systems and E. Information Technology Organization
applications through the use of the latest and Governance
technology in new applications and application
upgrades to improve performance, innovation, An effective Information Technology organization and
and scalability. governance is a key factor in enabling the IT function
3. Implementation and refinement of application to adapt to technological changes, support business
development governance by taking the following growth, and meet the continuously increasing needs
steps: of customers. In line with this, the Bank will implement
a. Establishing an architecture forum aimed various initiatives to strengthen IT governance while
at ensuring strategic alignment between continuously adjusting the IT organizational structure
technology investments and business to ensure alignment with the needs and evolution of
priorities, and promoting the use of consistent IT governance.
technology standards across the organization • Good IT governance can have a positive impact
to minimize complexity and enhance on the management, supervision, and planning
interoperability between platforms through of IT-related strategies. The Bank is committed
sound architectural design. to continuously improving IT governance
b. Adopting the CI/CD (Continuous Integration/ in accordance with regulations and widely
Continuous Deployment) method so that recognized frameworks and best practices.
application development can be carried out • The Bank is committed to always safeguarding its
more frequently, with lower risk, and higher customers’ data and processing it in compliance
quality. with applicable regulations. In the Information
c. Measuring productivity in application Technology Strategic Plan, the Bank will adopt a
development quality, both in terms of speed widely recognized Data Governance framework,
and overall quality. namely DMBOK (Data Management Body of
Knowledge). By implementing proper data
D. Development of IT Human Resources governance in line with this framework, it is
(HR) expected that data management processes will be
more structured, compliant with rules established
To support the Bank’s strategic plan in the era of by the Bank and regulators, handled by teams
digitalization, the Bank is preparing the development with proper authorization and responsibility,
of IT human resources (HR) through, among others, and supported by advanced and fit-for-purpose
the following measures: technology.
1. Investing in human resources through continuous
training, certification programs, and career
development.
2. Fostering a culture of mentorship and coaching in
the areas of hard skills, soft skills, and leadership
for IT personnel.
To ensure the adequacy of human resources
related to in-house IT development, the Bank
continuously aligns its business strategy with
IT development by matching the fulfillment of
IT functions, as outlined in the Bank’s adequate
IT Organizational Structure, while taking into
account the sufficiency of human resources for
each function as specified in the Bank’s Manpower
Planning (MPP).
202 PT BANK MEGA Tbk 2025 Annual Report
Page 205
Keren Transaksinya, Istimewa Harganya!
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PT BANK MEGA Tbk 2025 Annual Report 203
Periode s/d 31 Desember 2025 | *Khusus Nasabah Baru & Pengguna Smartphone Android dengan NFC
Page 206
Management
Discussion and Analysis
Capital and
Risk Management
Key Metrics Report
(in million Rupiah)
a b c d e
No. Description
31-Dec-25 30-Sep-25 30-Jun-25 31-Mar-25 31-Dec-24
Available capital (amounts)
1 Common Equity Tier 1 (CET1) 23,970,518 22,607,493 21,190,145 20,474,952 20,121,168
2 Tier 1 23,970,518 22,607,493 21,190,145 20,474,952 20,121,168
3 Total capital 24,592,761 23,203,877 21,762,668 21,031,825 20,668,092
Risk-weighted assets (amounts)
4 Total risk-weighted assets (RWA) 80,654,762 78,631,763 82,744,128 81,185,743 80,189,443
Risk-based capital ratios as a percentage of RWA
5 CET1 ratio (%) 29.72% 28.75% 25.61% 25.22% 25.09%
6 Tier 1 ratio (%) 29.72% 28.75% 25.61% 25.22% 25.09%
7 Total capital ratio (%) 30.49% 29.51% 26.30% 25.91% 25.77%
Additional CET1 buffer requirements as a percentage of RWA
8 Capital conservation buffer (2.5% from RWA) (%) 2.500% 2.500% 2.500% 2.500% 2.500%
9 Countercyclical Buffer (0-2.5% from RWA) (%) 0.000% 0.000% 0.000% 0.000% 0.000%
10 Capital Surcharge for Systemic Bank (1%-2.5%) (%) 1.000% 1.000% 1.000% 1.000% 1.000%
11 Total of bank CET1 specific buffer requirements (%) 3.500% 3.500% 3.500% 3.500% 3.500%
(row 8 + row 9 + row 10)
12 CET1 Component for buffer 19.74% 19.51% 16.30% 15.91% 15.77%
Basel III leverage ratio
13 Total Exposure 143,842,709 140,919,882 133,755,266 137,633,049 139,142,720
14 Leverage Ratio, including the impact from the 16.66% 16.04% 15.84% 14.88% 14.46%
adjustment of the temporary exemption from
account with Bank Indonesia in regards with the fulfill
of stipulated Minimum Reserve Requirement (if any)
14b Leverage Ratio, excluding the impact from the 16.66% 16.04% 15.84% 14.88% 14.46%
adjustment of the temporary exemption from
account with Bank Indonesia in regards with the fulfill
of stipulated Minimum Reserve Requirement (if any)
14c Leverage Ratio, including the impact of adjustment 16.13% 16.67% 15.50% 15.57% 14.54%
of the temporary exemption from account with Bank
Indonesia in regards with the fulfill of stipulated
Minimum Reserve Requirement (if any), which already
included the average from gross asset carrying value
Securities Financing Transaction (SFT)
14d Leverage Ratio, excluding the impact of adjustment 16.13% 16.67% 15.50% 15.57% 14.54%
of the temporary exemption from account with Bank
Indonesia in regards with the fulfill of stipulated
Minimum Reserve Requirement (if any), which already
included the average from gross asset carrying value
Securities Financing Transaction (SFT)
Liquidity Coverage Ratio (LCR)
15 Total high-quality liquid assets (HQLA) 63,744,257 52,594,752 38,750,602 42,232,845 41,277,004
16 Total net cash outflow 35,591,326 27,196,254 20,421,524 22,421,635 19,201,814
17 LCR ratio (%) 179% 193% 190% 188% 215%
Net Stable Funding Ratio (NSFR)
18 Total available stable funding 83,759,008 85,507,693 81,140,334 80,333,200 82,971,818
19 Total required stable funding 65,972,595 62,889,962 68,188,104 68,051,047 66,279,014
20 NSFR ratio (%) 127% 136% 119% 118% 125%
204 PT BANK MEGA Tbk 2025 Annual Report
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Qualitative Analysis High Quality Liquid Asset (HQLA)
The High Quality Liquid Asset (HQLA) position in
Capital December 2025 was IDR63.74 trillion, an increase of
As of December 31, 2025, capital increased by IDR781 IDR11.15 trillion compared to the position in September
billion compared to September 30, 2025. This was 2025 of IDR52.59 trillion. This decrease in HQLA was
primarily due to a loss from the decline in the fair value caused by:
of financial assets in the available-for-sale category a. Increase in the holding of government bonds by
amounting to IDR1,167 billion. On the other hand, IDR8.27 trillion.
the profit for the year decreaded by IDR300 billion, b. Increase in Placements with Bank Indonesia by
and core capital reduction factors also increased by IDR2.83 billion; and
IDR110 billion.
Net Cash Outflow
Capital Adequacy Requirement (CAR) Net Cash Outflow for the December 2025 position
The Capital Adequacy Requirement (KPMM) as of was IDR35.59 trillion, an increase of IDR8,40 trillion
December 2025 was 29,74%, which is above the compared to the September 2025 position of
regulatory minimum requirement of 13.50%. This ratio IDR27.20 trillion. The increase in Net Cash Outflow
increased by 0.23% compared to September 2025, was caused by a increase in Cash Outflow of IDR9.19
which stood at 29.51%. The increase was due to an trillion and an increase in Cash Inflow of IDR796.77
increase in Capital amounted IDR781 billion compared billion. The following are the significant movements in
to September 2025. the Net Cash Outflow component ≤30 days:
• Cash Outflow
CET1 (Common Equity Tier 1) - An increase in Operational CASA by IDR7.59
CET1 consists of several components, namely: billion (after weighting); and
a. Paid-in Capital; • Cash Inflow
b. Disclosed reserve; -. An increase in Interbank Placing by IDR909.73
c. Non-controlling interest; and billion.
d. Deduction Factor of CET 1.
Net Stable Funding Ratio (NSFR)
Excess Tier 1 Capital for Buffer Fulfillment was 15.47%. Bank Mega’s NSFR (Net Stable Funding Ratio)
position in December 2025 is 125.19% above the
Liquidity Coverage Ratio (LCR) regulatory requirement of 100% (POJK Number 50/
The Liquidity Coverage Ratio as of December 2025 POJK.03/2017 concerning obligations to meet the
is 179.10% above the regulatory requirement of 100% Net Stable Funding Ratio For commercial banks,
(POJK Number 42/POJK.03/2015 on Obligations to decreased by 135.96%, a decrease of 9.00% compared
Meet the Liquidity Coverage Ratio for Commercial to the position in September 2025 of 135.96%. The
Banks). The Liquidity Coverage Ratio for the increase in this ratio was due to:
December 2025 position was 179.10%, a decrease of a. Increase in Available Stable Funding (ASF) by
14.29% compared to the September 2025 position of IDR1.75 trillion.
193.39%. The decrease in this ratio was due to: b. Increase in Required Stable Funding (RSF) of
a. Increase in High Quality Liquid Assets (HQLA) by IDR3.08 trillion
IDR11.15 trillion.
b. Increase in Cash Outflow of IDR9.19 trillion.
c. Increase in Cash Inflow of IDR769.77 billion.
PT BANK MEGA Tbk 2025 Annual Report 205
Page 208
Management
Discussion and Analysis
Differences Between Consolidation Scope Under Accounting Standards and Prudential Regulations
Quantitative Analysis
The Bank is expected to provide qualitative explanations for financial assets subject to more than one risk.
a b
Carrying values as Carrying values
reported in published under the prudential
financial statements principle
Assets
Cash and placement with Bank Indonesia 15,456,519 15,456,519
Placement with other banks 2,130,611 2,130,611
Traded assets Portfolio - -
Financial assets designated at fair value 1,171,956 1,171,956
Derivative Instruments 44,389 44,389
Loans to Bank 83,399 83,399
Loans to Customers 67,147,135 67,147,135
Reverse repurchase and related secured lending 6,717,210 6,717,210
Financial Instruments measured at fair value through other comprehensive income 37,917,378 37,917,378
Securities sold under repurchased agreements 996,582 996,582
Acceptance receivables 986 986
Investment 767 767
Allowance for impairment losses (841,835) (841,835)
Fixed Assets and inventory 6,562,037 6,562,037
Other Assets 3,440,910 3,440,910
Total Assets 140,828,044 140,828,044
Liabilities
Loans received from Bank 3,534,000 3,534,000,00
Liabilities from other Banks 5,766,545 5,766,545
Customer Accounts 104,130,948 104,130,948
Repurchase agreements and related secured borrowing 993,223 993,223
Derivative Instruments 113,086 113,086
Acceptance Payable 986 986
Subordinate Bonds 50,000 50,000
Security Deposits 9,603 9,603
Deferred tax Liabilities - net - -
Other Liabilities 1,153,295 1,153,295
Total Liabilities 115,751,686 115,751,686
Quantitative Analysis
The carrying values as presented in the published financial statements predominantly consist of carrying
amounts aligned with the credit risk framework. The carrying values for each risk category are determined in
accordance with the applicable SEOJK/POJK regulations.
206 PT BANK MEGA Tbk 2025 Annual Report
Page 209
(in million Rupiah)
c d e f g
Carrying the value of each risk
Does not refer to
In accordance with
In accordance with In accordance with In accordance capital requirements
counterparty credit
the credit risk securitization with market risk or based on capital
risk
reduction
15,456,519 - - - -
2,130,611 - - - -
- - - - -
- - - 1,171,956 -
- 44,389 - 44,389 -
83,399 - - - -
67,147,135 - - - -
6,717,210 - - -
37,917,378 - - - -
996,582 3,358 - - -
986 - - - -
767 - - - -
(841,835) - - - -
5,798,962 - - - -
2,045,351 - - - -
130,735,855 6,764,958 - 1,216,345 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - 113,086 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - 113,086 -
PT BANK MEGA Tbk 2025 Annual Report 207
Page 210
Management
Discussion and Analysis
Key Sources of Differences between Exposure Under Prudential Regulations and Carrying Values
Under Financial Accounting Standards
(in million Rupiah)
a b c d e
Items according to:
Total Counterparty
Credit Risk Securitization Market Risk
Credit Risk
Framework Framework Framework
Framework
Asset carrying value amount under scope of 140,828,044 130,735,855 - 6,764,958 1,216,345,00
regulatory consolidation (as per template LI1)
Liabilities carrying value amount under regulatory 115,751,686 - - - 113,086,00
scope of consolidation (as per template LI1)
Total net amount under regulatory scope of 25,076,358 130,735,855 - 6,764,958 1,103,259
consolidation
Off-balance sheet amounts 572,139 3,708,549 - - -
Differences in valuations - - - - -
Differences due to different netting rules, other - - - - -
than those already included in row 2
Differences due to consideration of provisions - - - - -
Differences due to prudential filters - - - - -
Exposure amounts considered for regulatory 25,648,497 134,444,404 - 6,764,958 1,103,259
purposes
Quantitative Analysis
The carrying values as presented in the published financial statements predominantly consist of carrying
amounts aligned with the credit risk framework. The carrying values for each risk category are determined in
accordance with the applicable SEOJK/POJK regulations.
CAPITAL
Explanation of The Difference Between Exposure Value According to Financial Accounting
Standards and Prudential Provisions
Banks must explain the origin of the difference between the carrying value according to financial accounting
standards, as reported in the financial statements, and the exposure value according to prudential provisions, as
contained in templates LI1 and LI2.
a. The bank must explain the source of the significant difference between the values in columns (a) and (b) in
LI1.
b. The bank must explain the source of the difference between the recorded value and the value used for
regulatory purposes, as stated in LI2.
c. By implementing the guidelines on prudential valuation, banks should describe the systems and controls to
ensure prudential and reliable valuation estimates. Disclosures must include:
(i Valuation methodology, including explaining the extent of use of mark-to-market and mark-to-model
methodologies.
(ii) Description of the independent price verification process.
(iii)Procedures for valuation or reserve adjustments (including a description of the process and methodology
for valuing trading positions by instrument type).
The carrying amount as stated in the publication of the financial statements has taken into account the
precautionary principle so that there is no difference between the two values. The carrying amount according to
each risk is the value in accordance with the POJK for the Calculation of the Credit Risk Framework, Calculation
of the Securitization Asset Framework, Counterparty Credit Risk Framework, and Market Risk Framework.
208 PT BANK MEGA Tbk 2025 Annual Report
Page 211
Capital Composition
Quantitative Analysis
Banks are expected to add an explanation of the significant changes and the main causes of the changes.
No. Ref
Total (from
No Component
(in million rupiah) Consolidated
Balance 1)
CET 1: Instruments and Additional Paid-up Capital
1 Directly issued qualifying common share (and equivalent for non-joint stock 12,217,953 1
companies) capital plus related stock surplus
2 Retained earnings 9,259,060 2
3 Accumulated other comprehensive income (and other reserves) 3,834,582 3
4 Directly issued capital subject to phase out from CET1 (only applicable to non-joint N/A N/A
stock companies)
5 Common share capital issued by subsidiaries and held by third parties (amount - 4
allowed in group CET1)
6 Common Equity Tier 1 capital before regulatory adjustments 25,311,595
CET 1: Regulatory Adjustment
7 Prudential valuation adjustments -
8 Goodwill (net of related tax liability) - 5
9 Other intangibles other than mortgage-servicing rights (net of related tax liability) (79,465)
10 Deferred tax assets that rely on future profitability excluding those arising from N/A
temporary differences (net of related tax liability)
11 Cash-flow hedge reserve N/A
12 Shortfall of provisions to expected losses N/A
13 Securitization gain on sale (as set out in paragraph 562 of Basel II framework) N/A
14 Gains and losses due to changes in own credit risk on fair valued liabilities N/A
15 Defined-benefit pension fund net assets N/A
16 Investments in own shares (if not already netted off paid-in capital on reported N/A
balance sheet)
17 Reciprocal cross-holdings in common equity N/A
18 Investments in the capital of Banking, financial and insurance entities that are N/A
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 Significant investments in the common stock of Banking, financial and insurance N/A
entities that are outside the scope of regulatory consolidation, net of eligible short
positions (amount above 10% threshold)
20 Mortgage servicing rights (amount above 10% threshold) N/A
21 Deferred tax assets arising from temporary differences (amount above 10% N/A
threshold, net of related tax liability)
22 Amount exceeding the 15% threshold N/A
23 of which: significant investments in the common stock of financials N/A
24 of which: mortgage servicing rights N/A
25 of which: deferred tax assets arising from temporary differences N/A
26 National specific regulatory adjustments N/A
26a. Difference between PPA and allowance (659,658)
26b. PPA from non-productive assets (601,954)
26c. Deferred tax assets - 7
26d. Investments -
26e. Capital shortfall in insurance subsidiary N/A
26f. Securitization exposure N/A
26g. Others N/A
PT BANK MEGA Tbk 2025 Annual Report 209
Page 212
Management
Discussion and Analysis
No. Ref
Total (from
No Component
(in million rupiah) Consolidated
Balance 1)
27 Regulatory adjustments applied to Common Equity Tier 1 due to insufficient -
Additional Tier 1 and Tier 2 to cover deductions
28 Total regulatory adjustments to Common equity Tier 1 (1,341,077)
29 Common Equity Tier 1 capital (CET1) 23,970,518
Additional Tier 1 capital: Instruments
30 Directly issued qualifying Additional Tier 1 instruments plus related stock surplus -
31 of which: classified as equity under applicable accounting standards N/A
32 of which: classified as liabilities under applicable accounting standards N/A
33 Directly issued capital instruments subject to phase out from Additional Tier 1 N/A
34 Additional Tier 1 instruments (and CET1 instruments not included in row 5) issued by N/A
subsidiaries and held by third parties (amount allowed in group AT1)
35 of which: instruments issued by subsidiaries subject to phase out N/A
36 Additional Tier 1 capital before regulatory adjustments -
Additional Tier 1 capital: regulatory adjustments
37 Investments in own Additional Tier 1 instruments N/A
38 Reciprocal cross-holdings in Additional Tier 1 instruments N/A
39 Investments in the capital of Banking, financial and insurance entities that are N/A
outside the scope of regulatory consolidation, net of eligible short positions, where
the Bank does not own more than 10% of the issued common share capital of the
entity (amount above 10% threshold)
40 Significant investments in the capital of Banking, financial and insurance entities that N/A
are outside the scope of regulatory consolidation (net of eligible short positions)
41 National specific regulatory adjustments N/A
41a. Investments in AT1 instruments in other banks N/A
42 Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to N/A
cover deductions
43 Total regulatory adjustments to Additional Tier 1 capital -
44 Amount of AT 1 after deduction factor -
45 Tier 1 capital (T1 = CET1 + AT1) 23,970,518
Tier 2 capital: instruments and provisions
46 Directly issued qualifying Tier 2 instruments plus related stock surplus 46,667
47 Directly issued capital instruments subject to phase out from Tier 2 N/A
48 Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 34) N/A
issued by subsidiaries and held by third parties (amount allowed in group Tier 2)
49 of which: instruments issued by subsidiaries subject to phase out N/A
50 Provisions 575,576
51 Total Supplementary Capital (Tier 2) before deduction factor 622,243
Tier 2 capital: regulatory adjustments
52 Investments in own Tier 2 instruments N/A
53 Reciprocal cross-holdings in Tier 2 instruments N/A
54 Investments in the capital of Banking, financial and insurance entities that are N/A
outside the scope of regulatory consolidation, net of eligible short positions, where
the Bank does not own more than 10% of the issued common share capital of the
entity (amount above the 10% threshold)
Investments in other TLAC liabilities of banking, financial and insurance entities that
fall outside the scope of regulatory consolidation and, for which the bank does not
own more than 10% of the issued entity’s common stock: an amount previously set
for the 5% limit but which no longer eligible (only for Systemic Banks)
210 PT BANK MEGA Tbk 2025 Annual Report
Page 213
No. Ref
Total (from
No Component
(in million rupiah) Consolidated
Balance 1)
55 Significant investments in the capital Banking, financial and insurance entities that N/A
are outside the scope of regulatory consolidation (net of eligible short positions)
56 National specific regulatory adjustments
56a. Sinking fund N/A
56b. Investments in Tier 2 instruments in other banks N/A
57 Total regulatory adjustments to Tier 2 capital -
58 Tier 2 capital (T2) 622,243
59 Total capital (TC = T1 + T2) 24,592,761
60 Total risk weighted assets 80,654,762
Capital Ratios and Buffers
61 Common Equity Tier 1 (as a percentage of risk weighted assets) 29.72%
62 Tier 1 (as a percentage of risk weighted assets) 29.72%
63 Total capital (as a percentage of risk weighted assets) 30.49%
64 Buffer (as a percentage of risk weighted assets) 20.49%
65 Capital Conservation Buffer 2.50%
66 Countercyclical Buffer 0.00%
67 Higher Loss Absorbency Requirement 1.00%
68 For Conventional Commercial Bank: CET 1 is used to meet Buffer 20.49%
(percentage on RWA) For Bank’s branch offices from overseas: Part of CEMA
business funds (will be disclosed as percentage of RWA) is used to meet Buffer
National minimal (if different from Basel 3)
69 National Common Equity Tier 1 minimum ratio (if different from Basel 3 minimum) N/A
70 National Tier 1 minimum ratio (if different from Basel 3 minimum) N/A
71 National total capital minimum ratio (if different from Basel 3 minimum) N/A
Amounts below the thresholds for deduction (before risk weighting)
72 Non-significant investments in the capital and other TLAC liabilities of other financial N/A
entities
73 Significant investments in the common stock of financials N/A
74 Mortgage servicing rights (net of related tax liability) N/A
75 Deferred tax assets arising from temporary differences (net of related tax liability) N/A
Applicable caps on the inclusion of provisions in Tier 2
76 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to N/A
standardised approach (prior to application of cap)
77 Cap on inclusion of provisions in Tier 2 under standardised approach N/A
78 Provisions eligible for inclusion in Tier 2 in respect of exposures subject to internal N/A
ratings-based approach (prior to application of cap)
79 Cap for inclusion of provisions in Tier 2 under internal ratings-based approach N/A
Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2018 and 1 Jan 2022)
80 Current cap on CET1 instruments subject to phase out arrangements N/A
81 Amount excluded from CET1 due to cap (excess over cap after redemptions and N/A
maturities)
82 Current cap on AT1 instruments subject to phase out arrangements N/A
83 Amount excluded from AT1 due to cap (excess over cap after redemptions and N/A
maturities)
84 Current cap on T2 instruments subject to phase out arrangements N/A
85 Amount excluded from T2 due to cap (excess over cap after redemptions and N/A
maturities)
PT BANK MEGA Tbk 2025 Annual Report 211
Page 214
Management
Discussion and Analysis
Qualitative Analysis
Capital as of December 31, 2025, increased by IDR3.92 billion compared to December 31, 2024, with the increase
originating from Tier 1 Capital by IDR3.85billion and Tier 2 Capital by IDR75 billion. The Minimum Capital Adequacy
Requirement (KPMM) ratio as of December 2025 stood at 29.74%, still above the regulatory requirement of
13.50%. This ratio increased by 3.96% compared to December 2024, which was 25.77%. However, the bank’s Risk-
Weighted Assets (ATMR) also increased by IDR465 trillion, with Credit Risk ATMR increasing by IDR1.40 trillion,
Market Risk ATMR decreasing by IDR585 billion, and Operational Risk ATMR decreasing by IDR465 billion.
Capital Reconciliation
As of 31 December 2025
(in million Rupiah)
Published Balance
Statement of with Coverage
No. Account No. Reff
Financial Position Under the Prudential
Principles
Asset
1. Cash 872,657 872,657
2. Placements with Bank Indonesia 14,583,862 14,583,862
3. Placements with other banks 2,130,611 2,130,611
4. Spot and derivative / forward receivables 44,389 44,389
5. Securities 39,339,334 39,339,334
6. Securities sold under repurchase agreements (repo) 996,582 996,582
7. Claims from securities purchased under resale agreements 6,717,210 6,717,210
(reverse repo)
8. Acceptance receivables 986 986
9. Loans 67,230,534 67,230,534
10. Sharia financing/receivables - -
11. Equity Participation 767
a. Calculated in CAR - -
b. Not calculated in CAR - 767
12. Other financial asset 1,145,536 1,145,536
13. Impairment on financial assets -/-
a. Securities - -
b. Loans (804,800) (804,800)
c. Others (37,035) (37,035)
14. Intangible assets
a Goodwill - - 5
b. Other intangible assets 474,918 474,918 6
Accumulated amortization of intangible assets -/- (395,453) (395,453) 6
15. Fixed assets and equipment 7,970,086 7,970,086
Accumulated depreciation on fixed assets and equipment -/- (1,487,514) (1,487,514)
16. Non-productive assets
a. Abandoned properties - -
b. Foreclosed assets 723,118 723,118
c. Suspense accounts - -
d. Interbranch assets - -
17. Other assets 1,322,256 1,322,256
Deferred tax assets - - 7
Total Asset 140,828,044 140,828,044
212 PT BANK MEGA Tbk 2025 Annual Report
Page 215
(in million Rupiah)
Published Balance
Statement of with Coverage
No. Account No. Reff
Financial Position Under the Prudential
Principles
Liability and Equity
Liability
1. Demand deposits 12,475,423 12,475,423
2. Saving deposits 15,664,957 15,664,957
3. Time deposits 75,990,568 75,990,568
4. Electronic Money 29,817 29,817
5. Liabilities to Bank Indonesia - -
6. Liabilities to other banks 5,766,545 5,766,545
7. Spot and derivative/forward liabilities 113,086 113,086
8. Securities sold under repurchase agreements (repo) 993,223 993,223
9. Acceptance liabilities 986 986
10. Securities issued 50,000 50,000 9
11. Borrowings
a. Calculated in CAR - -
b. Not Calculated in CAR 3,534,000 3,534,000
12. Margin deposits 9,603 9,603
13. Interbranch liabilities*
a. Operating in Indonesia - -
b. Operating outside Indonesia - -
14. Other liabilities 1,123,478 1,123,478
15. Minority Interest - -
Total Liability 115,751,686 115,751,686
Equity
17. Paid up Capital
a. Authorized Capital 13,500,000 13,500,000 1
b. Unpaid Capital -/- (7,629,538) (7,629,538) 1
c. Repurchased shares (treasury stock) -/- - -
18. Additional paid-up capital
a. Agio 6,347,491 6,347,491 1
b. Disagio -/- - -
c. Donated capital - -
d. Capital deposit funds - -
e. Others - -
19. Other comprehensive income
a. Adjustments due to explanation of financial statements in - -
foreign currencies
b. Gains (losses) from changes in the value of classified financial 467,603 467,603 3
assets are available for measurement at fair value through
other comprehensive income
c. Effective portion of cash flow hedge - -
d. Fixed assets revaluation profit 3,365,138 3,365,138 3
e. Portion of other comprehensive income from associates - -
f. Gain (loss) on defined benefit actuarial plan - -
g. Income tax of other comprehensive income - -
h. Others (235,237) (235,237)
PT BANK MEGA Tbk 2025 Annual Report 213
Page 216
Management
Discussion and Analysis
(in million Rupiah)
Published Balance
Statement of with Coverage
No. Account No. Reff
Financial Position Under the Prudential
Principles
20. Difference in quasi reorganization - -
21. Difference in restructuring of entities under common control - -
22. Other Equity - -
23. Reserves
a. General Reserves 1,841 1,841 3
b. Purpose reserves - - 8
24. Profit/Loss
a. Past years 6,946,725 6,946,725 2
b. Current Years 3,364,735 3,364,735 2
c. Dividend payout -/- (1,052,400) (1,052,400) 2
Total Equity Attributable to Owners 25,076,358 25,076,358
25. Non controlling interests 4
Total Equity 25,076,358 25,076,358
Total Liabilities and Equity 140,828,044 140,828,044 -
Qualitative Analysis
Capital of the Bank is calculated according to regulation of POJK No.11/POJK.03/2016 dated January 29, 2016
concerning Minimum Statutory Deposit for Commercial Bank. Bank Mega ensures that it has sound capital
structure and in line with Bank’s risk profile, business target and rule on capitalization from Regulator.
214 PT BANK MEGA Tbk 2025 Annual Report
Page 217
Main Features of Capital Instruments
Quantitative Analysis
The Bank is expected to provide information on terms and conditions including capitalization.
Qualitative/Quantitative
No. Question
Information
1 Publisher PT Bank Mega Tbk
2 Identification Number MEGA01XXMF
3 Laws used Indonesian Law
3a Instruments that reliable having liability to held on section 13 from TLAC term sheet achieved N/A
Instruments treatment based on CAR
4 During the period N/A
5 After the period T2
6 Is it eligible to Individual/Consolidation or Consolidation and Individual Group, solo
7 Type of Instrument Subordinated Securities
8 Amount recognized in CAR calculation 46,667
9 Par value from the instrument 50,000
10 Classification based on Financial Accounting Standards Liabilities - Amortised Cost
11 Published date 22/08/25
12 without maturity date (perpertual) or with maturity date By Due
13 Maturity date 22/08/30
14 Call Option execution from the approval of Otoritas Jasa Keuangan No
15 Call option date, disbursed amount and other call option requirements (if any) N/A
16 Subsequent call option N/A
Coupon/dividend
17 Dividend/Coupon with Fixed Interest or floating Fixed
18 The level of the coupon rate or other index be the reference 8.50%
19 Whether or not the dividend stopper No
20 Fully discretionary; partial or mandatory Mandatory
21 Is there a step-up feature or other incentives No
22 Non cumulative or cumulative. Non-cumulative
23 Convertible or non-convertible Non-convertible
24 If converted, specify a trigger point. N/A
25 If converted, whole or in part N/A
26 If converted, how the conversion rate N/A
27 If converted, whether mandatory or optional N/A
28 If converted, specify the type of instrument conversion N/A
29 If converted, specify the issuer of the instrument converts it into N/A
30 Write-down Features Yes
31 If the write- down, specify trigger its Following OJK Regulations
32 If the write-down, full or partial Following OJK Regulations
33 If the write-down, permanent or temporary Following OJK Regulations
34 If the temporary write- down, explain mechanism write- up N/A
34a Types of subordinates Senior
35 Hierarchy of instruments at the time of liquidation N/A
36 Whether the transition to features that are non - compliant No
37 If yes, explain the features of non -complaint N/A
Qualitative Analysis
The capital instrument issued by the Bank is a subordinated bond, named Medium Term Notes (MTN)
Subordinated PT Bank Mega Tbk Year 2025. The MTN subordinated bonds were issued to comply with POJK No.
14/POJK.03/2017 dated 4 April 2017 concerning the Recovery Plan for Systemic Banks.
PT BANK MEGA Tbk 2025 Annual Report 215
Page 218
Management
Discussion and Analysis
Disclosures on Capital Structure
(in million Rupiah)
December 31, 2025 December 31, 2024
Capital Components
Audited Audited
I Modal Inti (Tier 1) 23,970,518 20,121,168
1 Main Core Capital/Common Equity Tier 1 (CET 1) 23,970,518 20,121,168
1.1 Paid-in Capital (after deducting Treasury Stock) 5,870,462 5,870,462
1.2 Additional Capital Reserves 18,179,521 14,413,886
1.2.1 Enhancement Factor
1.2.1.1 Other comprehensive income
1.2.1.1.1 Differences in the translation of - -
financial statements
1.2.1.1.2 Potential gain from an increase in 467,603 -
the fair value of available-for-sale
financial assets
1.2.1.1.3 Fixed asset revaluation surplus 3,365,138 3,033,358
balance
1.2.1.2 Other additional capital reserves (other
disclosed reserves)
1.2.1.2.1 Agio 6,347,491 6,347,491
1.2.1.2.2 General reserve 1,841 1,786
1.2.1.2.3 Previous year prof 5,894,325 4,039,966
1.2.1.2.4 Current year profit 3,364,735 2,631,054
1.2.1.2.5 Capital deposit fund - -
1.2.1.2.6 Others - -
1.2.2 Deduction Factor
1.2.2.1 Other comprehensive income
1.2.2.1.1 Differences in the translation of - -
financial statements
1.2.2.1.2 Potential loss from decrease in fair - (555,139)
value of available-for-sale financial
assets
1.2.2.2 Other additional capital reserves (other
disclosed reserves)
1.2.2.2.1 Disagio - -
1.2.2.2.2 Previous year loss - -
1.2.2.2.3 Current year loss - -
1.2.2.2.4 Less difference between Allowance (659,658) (695,026)
for Asset Losses (PPA) and
Allowance for Impairment Losses
(CKPN) on earning assets
1.2.2.2.5 The difference between the amount - -
of fair value adjustment of financial
instruments in the trading book
1.2.2.2.6 PPA of non-productive assets that (601,954) (389,604)
must be formed
1.2.2.2.7 Others - -
1.3 Non-Controlling Interests that can be taken into account
1.4 Main Core Capital Deduction Factor (79,465) (163,180)
1.4.1 Deferred tax calculation - (105,542)
1.4.2 Goodwill - -
1.4.3 All other intangible assets (79,465) (57,638)
1.4.4 The inclusion that is calculated as a deduction factor - -
1.4.5 Lack of capital in the insurance subsidiary company - -
216 PT BANK MEGA Tbk 2025 Annual Report
Page 219
(in million Rupiah)
December 31, 2025 December 31, 2024
Capital Components
Audited Audited
1.4.6 Securitization exposure - -
1.4.7 Other major core capital deduction factors - -
1.4.7.1 Placement of funds in AT1 and/or Tier 2 - -
instruments at other banks
1.4.7.2 Cross-ownership of another entity acquired by - -
transfer by law, grant or testamentary grant
2 Additional Tier 1 Additional Core Capital (AT 1) - -
2.1 Instruments that meet the requirements of AT 1 - -
2.2 Agio/Disagio - -
2.3 Deduction Factor: Additional Core Capital *)
- -
2.3.1 Placement of funds in AT1 and/or Tier 2 instruments at - -
other banks
2.3.2 Cross-ownership of another entity acquired by transfer - -
by law, grant or testamentary grant
II Supplementary Capital (Tier 2) 622,243 546,924
1 Capital instruments in the form of shares or others that meet Tier 2 46,667 4,167
requirements
2 Agio/Disagio - -
3 PPA general reserves for productive assets that must be formed 575,576 542,757
(maximum 1.25% RWA Credit Risk)
4 Supplementary Capital Deduction Factor - -
4.1 Sinking Fund - -
4.2 Placement of funds in AT1 and/or Tier 2 instruments at other - -
banks
4.3 Cross-ownership of another entity acquired by transfer by law, - -
grant or testamentary grant
Total Capital 24,592,761 20,668,092
Description December 31, 2025 December 31, 2024
Risk Weighted Assets
RWA Credit Risk 72,456,397 71,060,267
RWA Market Risk 318,039 783,746
RWA Operational Risk 7,880,326 8,345,430
RWA Total 80,654,762 80,189,443
CAR Based on Risk Profile (%) 10.00% 10.00%
Allocation of KPMM Fulfillment According to Risk Profile
From CET 1 (%) 9.23% 9.32%
From AT 1 (%) 0.00% 0.00%
From Tier 2 (%) 0.77% 0.68%
CAR Ratio
CET 1 Ratio (%) 29.72% 25.09%
Tier 1 Ratio (%) 29.72% 25.09%
Tier 2 Ratio (%) 0.77% 0.68%
KPMM Ratio (%) 30.49% 25.77%
CET 1 for Buffer (%) 20.49% 15.77%
PT BANK MEGA Tbk 2025 Annual Report 217
Page 220
Management
Discussion and Analysis
Description December 31, 2025 December 31, 2024
Of Buffer Mandatory Filled by Bank (%) 3.500% 2.500%
Capital Conservation Buffer (%) 2.500% 2.500%
Countercyclical Buffer (%) 0.000% 0.000%
Capital Surcharge for Systemic Banks (%) 1.000% 1.000%
Qualitative Disclosures on Capital Structure and Capital Adequacy
a. The capital instrument issued by the Bank is The capital instrument issued by the Bank is a subordinated bond,
named Medium Term Notes (MTN) Subordinated PT Bank Mega Tbk Tahun 2025. The MTN subordinated
bonds were issued to comply with POJK No. 14/POJK.03/2017 dated 4 April 2017 concerning the Recovery
Plan for SIstemic Banks.
b. As part of a banking entity in Indonesia, the Bank always strives to comply with the applicable regulations
from regulators. On December 31, 2021 and 2020, the Bank’s capital is calculated following the provisions of
POJK No. 11/POJK.03/2016 dated January 29, 2016 concerning Minimum Capital Adequacy Requirement for
Commercial Banks.
CREDIT RISK
Disclosure of Details on The Movement of Allowance for Impairment Losses
Bank Individually (in million Rupiah)
December 31, 2025 December 31, 2024
No. Description
Stage 1 Stage 2 Stage 3 Stage 1 Stage 2 Stage 3
(1) (2) (3) (4) (5) (3) (4) (5)
1 Beginning balance of Allowance for Impairment 187,886 95,291 381,700 283,361 57,929 263,526
Losses (CKPN)
2 Formation (recovery) of CKPN during the
current period (Net)
a. Formation (recovery) of CKPN during the 4,136 7,265 472,374 (96,141) 37,362 276,967
current period (Net)
b. Recovery of CKPN during the current period - - - - - -
4 CKPN used for write-offs of receivables during - - (591,924) - - (420,875)
the current period (-/-)
5 Other formation (recovery) during the current 712 - 247,360 666 - 262,082
period
Ending balance of CKPN 192,734 102,556 509,510 187,886 95,291 381,700
218 PT BANK MEGA Tbk 2025 Annual Report
Page 221
CRA : Qualitative Disclosure Related to Credit Credit risk management at PT Bank Mega, Tbk is
Risk (General) under the coordination of the Directorate of the
Vice President Director, which oversees the risk
The Bank implements credit risk management management function consisting of nine units related
policies in accordance with Financial Services to credit risk management, namely Credit Risk
Authority Regulation No. 18/POJK.03/2016 and OJK Management, National Credit Review & Restructure,
Circular Letter No. 34/SEOJK.03/2016 concerning the National Credit Appraisal, Special Asset Management,
Implementation of Risk Management for Commercial Collection Strategy & Support, Jakarta CCUL
Banks, and also refers to internal regulations on Collection & Remedial, Out Region CCUL Collection
credit risk management policies. The objective of & Remedial, CCUL Recovery, and Corporate Legal.
implementing these policies is to ensure that all The Credit Risk Management unit is responsible for
processes, from credit initiation to settlement, are identifying, assessing, monitoring, and developing
carried out in accordance with applicable provisions methodologies related to the Bank’s credit risk
and aligned with the risk appetite and risk tolerance in accordance with established risk management
determined by management. In addition, the policies and procedures, while other units ensure
implementation of credit risk management policies that the lending process is conducted prudently and
aims to create a sound credit portfolio with optimal in accordance with sound banking principles, from
returns. initiation to credit settlement. The risk control function
is performed by the Internal Audit unit (IADT).
The Bank’s risk management policies are established
to identify, analyze, and determine limits on the risks In addition, management has established committees
faced by the Bank, as well as to control risks within to support the Board of Commissioners and the Board
the established limits. Risk management policies and of Directors in the credit risk management process,
systems are reviewed periodically to reflect changes namely:
in market conditions, as well as in the products
and services offered. Through training, along with • Risk Monitoring Committee
established standards and procedures, the Bank seeks • Risk Management Committee
to develop a structured and constructive control • Credit Policy Committee
environment in which all employees understand their • Credit Committee
roles and responsibilities.
These committees are responsible for overseeing
The achievement of Bank Mega’s strategic and credit risk, developing and monitoring the Bank’s
business objectives must be supported by the credit risk management policies, and ensuring that
implementation of credit risk management in line the lending process is conducted prudently and in
with best practices in the national banking industry accordance with sound banking principles. These
(risk-return management). For this reason, the committees report their activities periodically to the
Bank establishes Risk Appetite and Risk Tolerance Board of Commissioners and the Board of Directors.
parameters, which are reviewed periodically. The
definition and measurement of risk levels, based on a The internal control system at PT Bank Mega, Tbk is
combination of Inherent Risk and the Quality of Risk developed and implemented using the Three Lines of
Management Implementation (KPMR), refer to OJK Defense model, consisting of:
Circular Letter No. 14/SEOJK.03/2017.
PT BANK MEGA Tbk 2025 Annual Report 219
Page 222
Management
Discussion and Analysis
Risk Taking Unit Risk Control Unit Risk Assurance Unit
1st line of Defense 2nd line of Defense 3rd line of Defense
Risk Control, responsible Risk Assurance, responsible
Risk Owner, responsible for for formulating the for independently
risks taken, execution, and framework, policy, assessing the effectiveness
results (day-to-day risk principles, methodology, of risk management
management & control) and measurement as well as implementation from the 1st
credit risk management line and 2nd line of defense
• Responsible for the • Preparing proposals for risk • Conducting independent and
management and control of management strategies and periodic internal audits of
inherent risks in day-to-day policies, including risk appetite the implementation of risk
business activities or functions. & limits. management and internal
• Identifying, measuring, • Formulating the framework, control.
mitigating, monitoring, and policy, principles, tools, • Formulating recommendations
reporting risks inherent in methodology, and risk / corrective actions
business activities/functions management standards. and monitoring their
in accordance with the risk • Recommending to the 1st line implementation.
strategies/policies/parameters of defense in implementing risk
established by the 2nd line of policies according to authority.
defense. • Escalating important issues to
Senior Management / Board of
Directors / Risk Management
Committee.
The risk assurance function is carried out not only by In establishing the parameters used in the credit
the Internal Audit unit (IADT), which performs regular risk profile, the Bank refers to OJK Circular Letter
audits, but also through ex-post supervision conducted No. 14/SEOJK.03/2017 concerning the Assessment
by the Process Management & Internal Control of Commercial Bank Soundness. In addition, the
(PMIC) unit. In addition, the Credit Risk Management parameters are aligned with the Bank’s strategy and
unit coordinates with the Compliance & GCG unit to business model, where lending activities are primarily
ensure that all credit risk-related policies issued are focused on the corporate segment and indirect
aligned with regulatory requirements, including Bank lending through financing institutions. To ensure that
Indonesia Regulations, OJK Regulations, and OJK risks arising from lending in these sectors remain
Circular Letters. within acceptable levels, the Bank establishes credit
risk parameters, including those related to credit
The Bank reports its credit risk profile periodically to concentration risk from large borrowers, such as
the Financial Services Authority and measures it using Core Debtor Loans, Loans by Economic Sector, and
a risk-based approach (Risk-Based Bank Rating/ Loans by Portfolio Category. For indirect lending, the
RBBR), which consists of two components: Inherent Bank has also established parameters related to the
Risk and the Quality of Credit Risk Management significance of funds channeled indirectly, enabling
Implementation. The inherent risk indicators are the Bank to set clear limits and maintain control
grouped into four main categories: Asset Portfolio over lending activities conducted through financing
Composition and Concentration Level, Quality of institutions.
Lending and Adequacy of Allowances, Lending
Strategy and Sources of Exposure, and External The Credit Risk Management unit also publishes
Factors. various reports on credit risk conditions to relevant
units and management. These reports are issued to
support the performance of related units through the
provision of informative data and dual control in risk
management. These reports include:
220 PT BANK MEGA Tbk 2025 Annual Report
Page 223
No. Report Description
1 Risk Limit Report Report on actual realization compared with risk appetite and risk tolerance. Risk limit
parameters are submitted to the Board of Directors on a monthly basis and to the
regulator on a quarterly basis as part of the Bank Business Plan realization report.
The preparation and calculation of risk limits are governed under Decree No. 085/
DIRBM/25 concerning Bank Mega Risk Limit Policy.
2 Quantitative Credit Risk Exposure Semiannual publication of quantitative information on the Bank’s credit risk exposure
Information Report in accordance with POJK No. 37/POJK.03/2019 dated December 20, 2019 on
Transparency and Publication of Bank Reports, SEOJK No. 9/SEOJK.03/2020 on
Transparency and Publication of Conventional Commercial Bank Reports, and SEOJK
No. 24/SEOJK.03/2021 concerning the Calculation of Risk-Weighted Assets using the
Standardized Approach.
3 Credit Risk-Weighted Assets (RWA) – The preparation and calculation of Credit RWA under the Standardized Approach
Standardized Approach refer to SEOJK No. 24/SEOJK.03/2021. Credit RWA is calculated monthly and
reported to OJK electronically through the APOLO system (Pelaporan.id).
4 Credit Limit Report by Economic Report on movements in the Bank’s credit portfolio across 23 economic sectors
Sector & Economic Sector Monitoring as defined by the regulator, including early warning indicators and action tools for
Mechanism sectors that have exceeded expansion limits.
5 Credit Portfolio Report Monthly report covering developments across all credit segments, including total
portfolio, credit movements, credit quality, credit restructuring, write-offs and
charge-offs, and credit provisioning.
6 Debtor Watchlist Monitoring of debtors with potential deterioration in quality as part of the Early
Warning Signal implementation to manage credit risk.
7 Allowance for Impairment Losses Activities related to collective and individual impairment allowances for the Bank’s
(CKPN) of Financial Assets financial assets in accordance with PSAK 109, as regulated in internal guidelines.
8 Credit Stress Test Report Stress testing of the credit portfolio considering potential deterioration in credit
quality and its impact on provisioning, profitability, and capital adequacy.
9 Credit Risk Limit Action & Trigger Report on actions resulting from monitoring risk limit breaches relative to risk
Tools appetite and risk tolerance parameters, prepared and submitted monthly in
accordance with policy.
10 Industry Analysis Analysis of industry conditions and outlook used as a reference for business and
credit review units in extending credit.
11 Credit Risk Bulletin & CrediBlast Dissemination of updates on internal and external credit regulations, economic
developments, portfolio trends, and other credit risk topics to all employees.
12 Monitoring of Credit Approval Monitoring to ensure no violations in credit approvals and that authority limits are
Authority Limits (BWMK) appropriately assigned through portfolio assessment.
13 Daily Portfolio Credit Report Daily report on credit portfolio developments, including detailed debtor-level
information.
14 Weekly Credit Card and Personal Loan Weekly publication covering acquisition and portfolio quality of credit card and
Dashboard personal loan segments.
15 Soft Limit for Legal Lending Limit Buffer limit to prevent breaches of the Legal Lending Limit (BMPK).
(BMPK)
16 Bottom-Up Stress Test (BUST) Report Stress testing conducted using internal data and models based on scenarios provided
by regulators to assess capital resilience under macroeconomic shocks.
17 Climate Risk Management and Climate-related risk management activities, including Climate Risk Stress Testing
Scenario Analysis Report (CRST) on the credit portfolio.
18 Recovery Plan Report Disclosure of credit risk management strategy, stress scenario analysis (idiosyncratic
and market-wide), and determination of recovery options.
PT BANK MEGA Tbk 2025 Annual Report 221
Page 224
Management
Discussion and Analysis
Disclosure of Credit Quality of Assets
Bank Individually (in million Rupiah)
Gross Carrying Value CKPN
Impairment
Claims That Bills that Net Worth
CKPN Stage 2 and (IRB
No. Have Been are not yet Stage 1 (a+b-c)
Stage 3 Approach)
Due Date due
a b c d e f g
1 Loans 1,108,728 66,130,663 804,800 612,066 192,734 66,434,591
2 Securities - 38,167,378 - - - 38,167,378
3 Administrative Account - 33,462,682 537 - 537 33,462,145
Transactions
Total 1,108,728 137,760,723 805,337 612,066 193,271 - 138,064,114
Additional Disclosures
Past Due Receivables are debtors who have arrears of more than 90 days or collectability 3, 4 and 5.
Disclosure of Movements in Loans and Securities Past Due
Bank Individually (in million Rupiah)
a
1 Loans and securities that matured during the last reporting period 1,089,557
2 Loans and securities that have matured since the last reporting period 366,918
3 Loans and securities that have been repaid but have not yet matured 13,018
4 Write-off value 171,712
5 Other changes (163,017)
6 Loans and securities matured at the end of the reporting period 1,108,728
(1+2-3-4+5)
Additional Disclosures
All past due receivables originate from loans. The increase in past due receivables is due to the addition of
several credit debtors with arrears exceeding 90 days or classified under collectability categories 3, 4, and 5.
222 PT BANK MEGA Tbk 2025 Annual Report
Page 225
CRB : Additional Disclosure on Credit Quality rating models and available information, grouped
of Assets into credit risk grades across several segments.
Past due exposures are classified as assets under The primary information used in determining credit
special mention, substandard, doubtful, and loss risk grades is payment performance, supported by
categories, where the determination of asset quality additional data such as forward-looking economic
refers to POJK No. 40/POJK.03/2019 concerning estimates.
Asset Quality Assessment for Commercial Banks.
Meanwhile, impaired exposures are those classified LGD represents the magnitude of loss in the event
under Stage 2 and Stage 3 in accordance with PSAK of default. The LGD parameter is estimated based
71. on historical recovery rates from claims on defaulted
debtors. The LGD model considers collateral and
In determining the Allowance for Impairment Losses recovery costs associated with such collateral as
(CKPN), the Bank applies two calculation methods, integral components of the financial assets.
namely individual and collective assessments. The
individual method is used for financial assets classified EAD represents the estimated exposure in the event
as significant based on the Bank’s assessment, by of default. For financial assets, EAD reflects the gross
estimating the recoverable amount based on future carrying amount. For loan commitments and financial
cash flows and their present value. guarantees, EAD includes both the amount already
drawn and the potential future drawdowns, estimated
In the collective CKPN calculation, there are three based on historical observations and forward-looking
key inputs: Probability of Default (PD), Loss Given projections.
Default (LGD), and Exposure at Default (EAD). PD is
estimated using historical data based on statistical In accordance with PSAK 71, the Bank classifies CKPN
into three stage transfer criteria as follows:
Stage 1 Stage 2 Stage 3
Credit Credit Credit
• DPD 0-30 days • DPD 31-90 days • DPD > 90 days
• No evidence of significant • Evidence of significant increase • Default and/or NPL
increase in credit risk in credit risk • Credit-impaired financial assets
Treasury Treasury Treasury
• Instruments with ratings AAA to • Instruments with ratings BB+ to • Instruments with rating CCC+
BBB- BB- • Default
• No evidence of significant • Evidence of significant increase • Credit-impaired financial assets
increase in credit risk in credit risk
Stage transfer criteria for trade products (bank guarantee and letter of credit) are in accordance with their cash loan stage
transfer criteria.
PT BANK MEGA Tbk 2025 Annual Report 223
Page 226
Management
Discussion and Analysis
Bank Individually
December 31, 2025
No. Portfolio Category Net Claims By Region
Jakarta Bandung Surabaya Semarang Medan Makassar Banjarmasin Total
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1 Government Claims 52,875,529 - - - - - - 52,875,529
2 Claims to Public 566,877 - - - - - - 566,877
Sector Entities
3 Claims on Multilateral - - - - - - - -
Development Banks
and International
Agencies
4 Bank Claims 2,415,371 - 6 - 29 126 42 2,415,573
5 Covered Bond Claims - - - - - - - -
6 Claims to Securities 327,367 - 76,434 8,063 - - - 411,865
Companies and Other
Financial Services
Institutions
7 Receivables in the 767 - - - - - - 767
form of securities/
subordinated
receivables, equity
and other capital
instruments
8 Residential Mortgage 313,816 44,794 95,882 3,583 22,983 2,736 11,057 494,851
Loans
9 Commercial Property 2,573,770 145,135 95,276 109,615 164,037 77,105 36,629 3,201,566
Backed Credit
10 Loan for land 1,920,468 - - - - - - 1,920,468
purchase, land
development and
construction
11 Employee/Retirees 843 - - - - 521 - 1,364
Credit
12 Micro Business, Small 17,259,194 448,805 807,309 468,418 527,197 403,648 268,282 20,182,853
Business and Retail
Portfolio Bills
13 Claims to Corporate 42,872,436 5,743 544,248 48,377 - 10,015 75,352 43,556,171
14 Matured Claims 491,314 18,595 114,743 157,162 7,559 5,346 4,382 799,101
15 Other Assets (21,736,556) 5,122,011 6,802,383 2,523,721 7,514,384 3,747,405 4,743,622 8,716,969
Total 99,881,194 5,785,083 8,536,282 3,318,939 8,236,188 4,246,900 5,139,367 135,143,955
224 PT BANK MEGA Tbk 2025 Annual Report
Page 227
(in million Rupiah)
December 31, 2024
Net Claims By Region
Jakarta Bandung Surabaya Semarang Medan Makassar Banjarmasin Total
(11) (12) (13) (14) (15) (16) (17) (18)
55,416,096 - - - - - - 55,416,096
577,334 - - - - - - 577,334
- - - - - - - -
1,511,931 - - - 2 375 45 1,512,354
- - - - - - - -
662,528 - 60,547 16,100 - - - 739,174
657 - - - - - - 657
338,270 70,989 103,601 5,498 11,901 5,895 14,723 550,877
2,361,219 126,488 128,270 117,965 165,694 - 39,252 2,938,888
2,304,108 29 - - - - - 2,304,136
1,099 - - - - 835 - 1,935
15,508,349 456,691 808,886 463,662 502,585 381,755 256,021 18,377,949
41,669,042 10,304 142,955 161 - 10,004 65,802 41,898,269
605,347 15,073 69,192 156,531 9,091 5,143 5,717 866,093
(21,299,957) 4,494,705 7,206,874 2,955,828 7,088,781 4,080,278 4,580,336 9,106,844
99,656,021 5,174,278 8,520,324 3,715,745 7,778,055 4,484,286 4,961,897 134,290,606
PT BANK MEGA Tbk 2025 Annual Report 225
Page 228
Management
Discussion and Analysis
Disclosure of Net Receivables by Economic Sector
Bank Individually
Claims on
Multilateral
Claims to
Government Development Bank Covered
No Economic Sectors Public Sector
Claims Banks and Claims Bond Claims
Entities
International
Agencies
(1) (2) (3) (4) (5) (6) (7)
December 2025
1 Agriculture, hunting, and forestry - - - - -
2 Mining and excavation - - - - -
3 Processing Industry - - - - -
4 Electricity, Gas and Water - - - - -
5 Water Management, Wastewater Management, Waste - - - - -
Management and Recycling
6 Construction - - - - -
7 Wholesale and Retail Trade; Car and Motorcycle Repair and - - - - -
Maintenance
8 Transportation and Warehousing - 566,877 - - -
9 Provision of accommodation and provision of drinking meals - - - - -
10 Information and Communication - - - - -
11 Financial and Insurance Activities - - - 83,875 -
12 Real Estate - - - - -
13 Professional, Scientific and Technical Activities - - - - -
14 Leasing and Leasing Activities Without Option Rights, - - - - -
Employment, Travel Agents, and Other Business Support
15 Government Administration, Defense and Compulsory Social - - - - -
Security
16 Education Services - - - - -
17 Health services and social activities - - - - -
18 Arts, Entertainment and Recreation - - - - -
19 Other Service Activities - - - - -
20 Household Activities As Employers - - - - -
21 Activities of International Agencies and Other Extra - - - - -
International Agencies
22 Household - - - - -
23 Not other businesses - - - - -
24 Others 52,875,529 - - 2,331,698 -
Total 52,875,529 566,877 - 2,415,573 -
December 2024
1 Agriculture, hunting, and forestry - - - - -
2 Mining and excavation - - - - -
3 Processing Industry - - - - -
4 Electricity, Gas and Water - - - - -
5 Water Management, Wastewater Management, Waste - - - - -
Management and Recycling
6 Construction - - - - -
7 Wholesale and Retail Trade; Car and Motorcycle Repair and - - - - -
Maintenance
8 Transportation and Warehousing - 577,334 - - -
9 Provision of accommodation and provision of drinking meals - - - - -
10 Information and Communication - - - - -
11 Financial and Insurance Activities - - - 161,982 -
12 Real Estate - - - - -
13 Professional, Scientific, and Technical Activities - - - - -
14 Leasing and Leasing Activities Without Option Rights, - - - - -
Employment, Travel Agents, and Other Business Support
15 Government Administration, Defense and Compulsory Social - - - - -
Security
16 Education Services - - - - -
17 Health services and social activities - - - - -
18 Arts, Entertainment and Recreation - - - - -
19 Other Service Activities - - - - -
20 Household Activities As Employers - - - - -
21 Activities of International Agencies and Other Extra - - - - -
International Agencies
22 Household - - - - -
23 Not other businesses - - - - -
24 Others 55,416,096 - - 1,350,371 -
Total 55,416,096 577,334 - 1,512,354 -
226 PT BANK MEGA Tbk 2025 Annual Report
Page 229
(in million Rupiah)
Claims to Receivables
Loans for Micro
Securities in the form
land Business,
Companies of securities/ Commercial
Residential Employee/ purchase, Small
and subordinated Property Claims to Matured Other
Mortgage Retirees land Business
Other receivables, Backed Corporate Claims Assets
Loans Credit development and Retail
Financial equity and Credit
and Portfolio
Services other capital
construction Claims
Institutions instruments
(8) (9) (10) (11) (12) (13) (14) (15) (16) (17)
- - 453 - - 857,735 500,114 3,796,202 79 -
- - - - - 92,132 19,313 9,150,160 39,559 -
- - 13,052 938,967 - - 100,911 7,697,303 3,736 -
- - - - - - 2,101 2,246,210 - -
- - 746 - - - - - 3,257 -
- - 8,623 401,160 - 4,968 162,211 222,343 116,973 -
- - 42,323 5,552 - - 242,892 837,641 53,362 -
- - 31,670 - - 165,537 8,943,498 8,027,450 186,207 -
- - 12,230 1,105,106 - - 61,231 359,307 48,766 -
- - - 27,891 - - 14,309 4,129,213 70 -
411,865 - 1,469 - - - 18,851 3,885,937 76,019 -
- - 135,939 706,048 - 800,097 62,357 1,545,536 58,958 -
- - 282 - - - 58,272 608,848 714 -
- - 1,599 14,742 - - 24,744 394,167 2,022 -
- - - - - - - - - -
- - - - - - 1,607 - 4,531 -
- - 53,372 - - - 7,089 - 1,035 -
- - 39 - - - - 225,028 - -
- - 638 - - - 16,800 - - -
- - 292 - - - - - - -
- - - - - - - - - -
- - 192,124 2,100 1,364 - 1,435,426 - 42,312 -
- - - - - - 8,459,581 12,539 92,216 -
- 767 - - - - 51,546 418,287 69,284 8,716,969
411,865 767 494,851 3,201,566 1,364 1,920,468 20,182,853 43,556,171 799,101 8,716,969
- - 798 - - 1,162,014 472,579 4,009,071 186 -
- - - - - 186,418 52,536 8,200,198 37,730 -
- - 17,076 715,686 - - 29,833 6,627,754 3,346 -
- - - - - - 2,357 235,546 - -
- - 2,896 - - - - - 3,217 -
- - 10,920 425,242 - 948,370 149,051 2,183,762 119,628 -
- - 63,978 8,322 - - 197,508 851,817 68,363 -
- - 44,981 20,555 - - 7,319,354 3,424,380 148,765 -
- - 16,051 1,623,049 - - 54,738 451,050 48,810 -
- - 135 25,948 - - 13,188 7,636,009 - -
739,174 - 1,494 1,469 - - 24,894 4,319,549 147,375 -
- - 144,618 100,379 - 7,305 47,717 2,744,737 64,998 -
- - 331 - - - 15,162 353,167 803 -
- - 2,618 15,183 - - 12,173 400,323 1,997 -
- - - - - - - - - -
- - - - - - 2,778 - 4,531 -
- - 57,720 - - - 9,094 - 1,022 -
- - 50 - - - - 125,328 - -
- - 786 - - - 17,180 - - -
- - 347 - - - 119 - - -
- - - - - - - - - -
- - 186,077 3,056 1,935 29 1,562,996 - 46,319 -
- - - - - - 8,343,937 10,214 99,718 -
- 657 - - - - 50,752 325,365 69,284 9,106,844
739,174 657 550,877 2,938,888 1,935 2,304,136 18,377,949 41,898,269 866,093 9,106,844
PT BANK MEGA Tbk 2025 Annual Report 227
Page 230
Management
Discussion and Analysis
Disclosure of Net Receivables Based on Remaining Contract Term Individual Banks
Bank Individually
December 31, 2025
Net Bill Based on the Remaining Contract Period
No Portfolio Category
> 1 Year > 3 Years Non-
≤ 1 Year >5 Years Total
to 3 Years To 5 Years Contractual
(1) (2) (3) (4) (5) (6) (7) (8)
1 Government Claims 12,847,003 277,598 2,060,170 29,650,551 8,040,206 52,875,529
2 Claims to Public Sector Entities - - - 566,877 - 566,877
3 Claims on Multilateral Development - - - - - -
Banks and International Agencies
4 Bank Claims 1,784,963 - - - 630,611 2,415,573
5 Covered Bond Claims - - - - - -
6 Claims to Securities Companies and 116,472 295,393 - - - 411,865
Other Financial Services Institutions
7 Receivables in the form of securities/ - - - - 767 767
subordinated receivables, equity and
other capital instruments
8 Residential Mortgage Loans 54,136 32,130 207,263 201,322 - 494,851
9 Commercial Property Backed Credit 245,518 207,687 716,357 2,032,005 - 3,201,566
10 Loan for land purchase, land 102,486 - 1,648,180 169,802 - 1,920,468
development and construction
11 Employee/Retirees Credit 75 822 466 - - 1,364
12 Micro Business, Small Business and 4,112,711 9,415,032 5,529,814 1,125,296 - 20,182,853
Retail Portfolio Bills
13 Claims to Corporate 9,303,529 11,355,830 5,086,570 17,810,243 - 43,556,171
14 Matured Claims 399,058 140,170 202,782 57,091 - 799,101
15 Other Assets - - - - 8,716,969 8,716,969
Total 28,965,952 21,724,662 15,451,601 51,613,187 17,388,553 135,143,955
Disclosure of Claims and Reserves by Region
Bank Individually
December 31, 2025
No. Description Region
Jakarta Bandung Surabaya Semarang Medan Makassar Banjarmasin Total
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1 Receivables 124,331,812 6,641,809 10,296,180 3,923,111 9,372,271 5,099,536 5,653,876 165,318,594
2 Impairment losses on 3,782,627 147,060 218,724 358,670 167,319 15,182 40,787 4,730,370
Receivables
a. Not yet due 2,887,503 121,328 121,449 191,425 156,215 7,451 34,332 3,519,704
b. Past due 895,124 25,732 97,275 167,245 11,104 7,731 6,456 1,210,666
3 Provision for 144,492 9,466 15,837 5,331 8,570 6,624 2,950 193,271
impairment losses
(CKPN) - Step 1
4 Provision for 73,970 8,289 5,873 4,820 6,609 2,142 853 102,556
impairment losses
(CKPN) - Step 2
5 Provision for 460,745 7,779 52,858 10,468 4,164 2,873 3,535 542,422
impairment losses
(CKPN) - Step 3
6 Deleted book claims 416,300 17,756 33,330 12,974 19,582 12,849 9,161 521,951
228 PT BANK MEGA Tbk 2025 Annual Report
Page 231
(in million Rupiah)
December 31, 2024
Net Bill Based on the Remaining Contract Period
> 1 Year > 3 Years Non-
≤ 1 Year >5 Years Total
To 3 Years To 5 Years Contractual
(9) (10) (11) (12) (13) (14)
12,111,538 715,107 790,081 34,274,126 7,525,245 55,416,096
- - - 577,334 - 577,334
- - - - - -
355,886 201,083 - - 955,385 1,512,354
- - - - - -
444,542 249,711 44,921 - - 739,174
- - - - 657 657
84,179 51,637 50,095 364,965 - 550,877
165,917 216,899 1,522,651 1,033,421 - 2,938,888
165,695 29,358 1,162,014 947,070 - 2,304,136
43 485 1,406 - - 1,935
3,500,063 7,766,511 6,144,328 967,046 - 18,377,949
3,840,179 14,537,973 6,884,580 16,635,537 - 41,898,269
352,479 174,796 236,113 102,705 - 866,093
- - - - 9,106,844 9,106,844
21,020,521 23,943,560 16,836,190 54,902,205 17,588,130 134,290,606
(in million Rupiah)
December 31, 2024
Region
Jakarta Bandung Surabaya Semarang Medan Makassar Banjarmasin Total
(11) (12) (13) (14) (15) (16) (17) (18)
122,434,356 5,993,267 10,302,479 4,341,231 8,815,314 5,280,432 5,500,335 162,667,414
3,515,319 164,936 243,231 373,235 177,490 18,123 43,281 4,535,615
1,806,224 146,537 123,083 204,760 160,478 8,576 3,566 2,453,226
1,709,094 18,399 120,148 168,475 17,012 9,546 39,715 2,082,389
142,835 9,711 15,384 5,670 8,519 6,433 2,955 191,507
65,287 7,584 6,469 5,602 7,314 2,176 861 95,292
335,093 6,597 48,115 11,029 6,146 3,536 4,095 414,611
164,361 14,321 37,245 11,067 18,545 11,216 5,144 261,898
PT BANK MEGA Tbk 2025 Annual Report 229
Page 232
Management
Discussion and Analysis
Disclosure of Claims and Provisions Based on Economic Sector
Bank Individually
December 31, 2025
Impaired
No Economic Sector Receivables CKPN - CKPN - CKPN -
Claims Claim-Off
Not Off Stage 1 Stage 2 Stage 3
Past Due
Past Due
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1 Agriculture, hunting, and forestry 6,449,647 - 116 6,332 - 37 -
2 Mining and excavation 12,606,644 - 64,040 11,654 - 24,481 -
3 Processing Industry 12,878,143 909,819 18,359 9,986 1,284 134,243 12
4 Electricity, Gas, and Water 4,311,460 - - 2,959 - - -
5 Water Management, Wastewater 5,494 - 4,768 2 - 1,511 -
Management, Waste Management and
Recycling
6 Construction 1,283,548 486,695 124,531 405 11,792 8,501 2,474
7 Wholesale and Retail Trade; Car and 1,290,918 18,844 95,727 1,917 1,386 42,365 3,330
Motorcycle Repair and Maintenance
8 Transportation and Warehousing 18,451,123 1,203,159 274,330 25,808 33,160 88,123 97,862
9 Provision of accommodation and provision 1,623,750 30,586 51,885 2,112 - 4,430 90
of drinking meals
10 Information and Communication 4,165,922 - 104 5,027 - 34 -
11 Financial and Insurance Activities 5,882,190 - 197,889 2,296 - 121,870 -
12 Real Estate 3,415,807 558,265 69,972 3,425 9,427 11,014 -
13 Professional, Scientific, and Technical 1,047,125 - 1,045 772 - 331 -
Activities
14 Leasing and Leasing Activities Without 510,578 13,574 2,960 589 117 938 -
Option Rights, Employment, Travel Agents,
and Other Business Support
15 Government Administration, Defense, and - - - - - - -
Compulsory Social Security
16 Education Services 7,909 - 6,306 - - 1,774 -
17 Health services and social activities 62,233 - 1,515 66 - 480 -
18 Arts, Entertainments and Recreation 225,037 - - 289 - - -
19 Other Service Activities 24,799 95 - 47 - - -
20 Household Activities As Employers 556 247 - - 42 - -
21 Activities of International Agencies and - - - - - - -
Other Extra International Agencies
22 Household 1,702,474 158,626 59,175 3,023 4,729 16,903 27,445
23 Not other businesses 24,376,042 139,794 135,750 116,024 40,618 52,475 -
24 Others 64,997,195 - 102,196 - - 32,911 390,740
Total 165,318,594 3,519,704 1,210,666 192,734 102,556 542,422 521,951
Disclosure of Receivables Based on Days Past Due
Bank Individually (in million Rupiah)
December 31, 2025 December 31, 2024
Invoices based on days past due Invoices based on days past due
No Exposure Type
> 90 days > 120 days > 90 days > 120 days
> 180 > 180
up to up to Total up to up to Total
days days
120 days 180 days 120 days 180 days
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1 Loans included in past due 114,286 128,725 865,718 1,108,728 81,194 121,773 885,985 1,088,952
receivables
2 Securities included in past due - - - - - - - -
receivables
Total 114,286 128,725 865,718 1,108,728 81,194 121,773 885,985 1,088,952
230 PT BANK MEGA Tbk 2025 Annual Report
Page 233
(in million Rupiah)
December 31, 2024
Impaired
Receivables CKPN - CKPN - CKPN -
Claims Claim-Off
Not Off Stage 1 Stage 2 Stage 3
Past Due
Past Due
(10) (11) (12) (13) (14) (15) (16)
7,171,481 13 276 6,780 0 90 -
10,395,037 - 60,910 10,034 - 23,180 -
8,750,931 3,809 889,693 8,571 292 95,106 -
238,147 - - 288 - - -
7,664 1,809 4,768 2 61 1,550 -
7,833,023 493,956 128,431 1,591 9,527 8,803 -
1,325,277 15,370 92,473 1,616 2,193 29,569 -
12,955,997 1,020,886 226,214 16,374 26,981 77,450 -
2,202,948 1,648 82,536 2,820 118 4,078 -
7,751,823 122 - 9,509 16 - -
5,688,831 - 210,138 6,073 - 62,763 -
3,124,199 595,037 70,030 2,972 10,515 5,033 -
384,848 - 1,190 455 - 387 -
433,266 14,524 2,960 533 433 962 -
- - - - - - -
11,283 - 6,306 - - 1,774 -
69,512 94 1,515 78 6 493 -
125,378 - - 156 - - -
22,278 160 - 24 - - -
685 - - 3 - - -
- - - - - - -
1,814,770 167,664 56,013 3,245 5,125 13,663 -
24,467,438 138,135 146,740 116,762 40,026 56,799 261,898
67,892,599 - 102,196 3,622 - 32,911 -
162,667,414 2,453,226 2,082,389 191,507 95,292 414,611 261,898
CRB-A: Additional Disclosure on the Treatment of Non-Performing Assets
Non-performing assets refer to assets classified as substandard, doubtful, and loss, where the determination
of asset quality is based on POJK No. 40/POJK.03/2019 concerning Asset Quality Assessment for Commercial
Banks. Meanwhile, restructured assets refer to all financial assets whose original contractual terms have been
modified as part of the Bank’s efforts to improve credit quality for debtors experiencing difficulties in meeting
their obligations.
In this reporting section, the Bank classifies loans under joint financing, credit cards, and consumer segments,
as well as portfolios with a credit limit of up to IDR 5 billion, as retail loans. Portfolios with credit limits above
IDR5 billion are classified as corporate loans. This classification is aligned with SEOJK No. 24/SEOJK.03/2021
concerning the Calculation of Risk-Weighted Assets for Credit Risk, which defines general requirements for
exposures to Micro Enterprises, Small Enterprises, and eligible Retail Portfolios with financing limits of up to IDR
5 billion.
PT BANK MEGA Tbk 2025 Annual Report 231
Page 234
Management
Discussion and Analysis
Additional Disclosures Relating to the Treatment of Troubled Assets
Bank Individually (in million Rupiah)
Non Performing
(Quality KL, D, M)
Performing
(Quality L and DPK) Impaired Receivables that are not Impaired
No Receivables Past Due >90 Days <90 Days Past Due
Gross Gross Gross Gross
Carrying CKPN Carrying CKPN Carrying CKPN Carrying CKPN
Amount Amount Amount Amount
(a) (b) (c) (d) (e) (f) (g) (h)
1 Securities 38,167,378 - - - - - - -
2 Loans 66,130,663 417,205 1,108,728 387,595 - - - -
a. Corporate 48,562,519 203,358 602,601 218,543 - - - -
b. Retail 17,568,144 213,847 506,127 169,052 - - - -
3 Administrative Account Transaction 33,373,269 537 89,413 - - - - -
Disclosure of Performing and Non-Performing Restructuring Assets
Bank Individually (in million Rupiah)
Performing (Quality Non Performing
Stage 1 Stage 2 Stage 3
L and DPK) (Quality KL, D, M)
No Gross Gross Gross Gross Gross
Carrying CKPN Carrying CKPN Carrying CKPN Carrying CKPN Carrying CKPN
Amount Amount Amount Amount Amount
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)
1 Securities - - - - - - - - - -
2 Loans 2,097,070 147,662 577,376 200,632 81,883 1,157 1,097,870 24,590 1,494,693 322,548
a. Corporate 2,037,263 144,932 535,588 188,603 37,192 389 1,084,413 22,668 1,451,246 310,477
b. Retail 59,807 2,730 41,788 12,030 44,691 768 13,458 1,922 43,446 12,070
3 Administrative 48,098 - 6,773 - 42,677 - 5,421 - 6,773 -
Account
Transaction
Quantitative Disclosures Related to MRK Techniques
Bank Individually (in million Rupiah)
Bills Secured
Bills That Are Not Bills Guaranteed Bills Secured
Bills Secured by by Guarantee,
No Guaranteed Using with MRK by Credit
Collateral Guarantee, and
MRK Techniques Techniques Derivatives
Credit Insurance
(a) (b) (c) (d) (e)
1 Loans 62,992,495 3,442,095 3,442,095 -
2 Securities 38,167,378 - - -
3 Total 101,159,873 3,442,095 3,442,095 -
4 Credit and Securities which 720,912 220 220 -
have matured
Additional Disclosures
Receivables secured using MRK techniques are primarily contributed by loans guaranteed by the government.
CRD : Disclosure on the Use of External Credit Ratings
In principle, the Bank uses the most recent ratings issued or published by rating agencies recognized by the
Financial Services Authority (OJK), in accordance with the relevant OJK Circular Letter on recognized rating
agencies and ratings, such as PEFINDO, Fitch Indonesia, S&P, Moody’s, and Fitch. As of the reporting position
dated December 31, 2025, the portfolio categories that utilize external ratings include exposures to Public Sector
Entities, Banks, Securities Companies and Other Financial Institutions, and Corporates.
232 PT BANK MEGA Tbk 2025 Annual Report
Page 235
Disclosure of Credit Risk Exposure and Impact of MRK Techniques
Bank Individually (in million Rupiah)
Net Receivables Before Net Receivables After
RWA and Average Risk
Implementation of FKK and Implementation of FKK and
Weight
MRK Techniques MRK Techniques
No Portfolio Category
Financial Financial Average Risk
Position TRA Position TRA ATMR Weight
Report Report (e/(c+d))
(a) (b) (c) (d) (e) (f)
1 Government Claims 52,875,529 - 52,875,529 - - 0.0%
2 Claims to Public Sector Entities 566,877 - 762 - 381 50.0%
3 Claims on Multilateral Development - - - - - -
Banks and International Agencies
4 Bank Claims 2,214,662 200,940 2,214,662 200,912 483,246 20.0%
Claims to Securities Companies and 390,364 215,011 390,364 21,501 308,899 75.0%
Other Financial Services Institutions
5 Covered Bond Claims - - - - - -
6 Claims on Corporations - General 14,510,871 1,527,367 11,923,882 288,283 11,507,150 94.2%
Corporate Exposure
Claims to Securities Companies and - - - - - -
Other Financial Services Institutions
Special Financing Exposure 27,518,973 12,380,441 27,461,971 1,238,044 30,998,327 108.0%
7 Receivables in the form of 767 - 767 - 1,917 250.0%
securities/subordinated receivables,
equity and other capital
instruments
8 Micro Business, Small Business and 18,310,128 18,268,088 18,078,358 1,872,725 14,787,650 74.1%
Retail Portfolio Claims
9 Property Backed Credit - - - - - -
Residential property-backed loans 488,181 47,827 488,181 4,783 273,265 55.4%
where payments are not materially
dependent on property cash flows
Residential property-backed loans 1,888 - 1,888 - 1,776 94.1%
whose payments are materially
dependent on property cash flows
Commercial property-backed loans 1,671,757 184,525 1,671,757 18,452 1,397,120 82.7%
where payments are not materially
dependent on property cash flows
Commercial real estate loans where 1,504,357 70,000 1,504,357 7,000 1,351,300 89.4%
payments are materially dependent
on cash flows from the property
Loans for land acquisition, 1,872,561 479,070 1,872,561 47,907 2,176,266 113.3%
development and construction
10 Other Assets 8,716,969 - 8,716,969 - 8,205,871 94.1%
11 Matured Claims 790,160 89,413 789,939 8,941 931,586 116.6%
12 Employee/Retirees Credit 1,364 - 1,364 - 682 50.0%
13 Total 131,435,406 33,462,682 127,993,310 3,708,549 72,425,434 55.0%
Additional Disclosures
1. In calculating Allowance for Impairment Loss, the Bank refers to Indonesian Financial Accounting Standard
71, where it uses quantitative factors, including the determination of status based on days past due and other
qualitative information that may indicate a significant increase in credit risk and default.
2. In applying Credit Risk Mitigation, the Bank follows the provisions for calculating Risk Weighted Assets for
Credit Risk using the Standardized Approach for Commercial Banks.
3. The application of Credit Risk Mitigation in the Bank’s calculations comes from collateral, which serves as a
deduction factor for net receivables in the Statement of Financial Position.
PT BANK MEGA Tbk 2025 Annual Report 233
Page 236
Management
Discussion and Analysis
Exposure Information By Asset Class and Risk Weight
Bank Individually
Portfolio Category 0% 20% 50%
1 Government Claims 52,875,529 - -
Portfolio Category 20% 50%
2 Claims to Public Sector Entities - 566,877
Portfolio Category 0% 20% 30% 50%
3 Claims on Multilateral Development Banks and - - - -
International Agencies
Portfolio Category 20% 30% 40% 50%
4 Bank Claims 2,414,264 1,309 - -
Claims to Securities Companies and Other - - - -
Financial Services Institutions
Portfolio Category 10% 15% 20% 25%
5 Covered Bond Claims - - - -
Portfolio Category 20% 50% 65% 75% 80%
6 Claims to Corporate 347,874 173,812 - - -
Claims to Securities Companies and Other - - - -
Financial Services Institutions
Special Financing Exposure - - - 184,296
Portfolio Category 75% 100% 150%
7 Receivables in the form of securities/ - - -
subordinated receivables, equity and other
capital instruments
Portfolio Category 45% 67,5% 75% 85%
8 Micro Business, Small Business and Retail 1,081,746 5,966 18,193,580 733,175
Portfolio Claims
Portfolio Category 0% 20% 25% 30% 35% 40% 45% 50% 60%
9 Property Backed Credit
Residential property-backed loans where - 65,778 66,869 27,255 - 8,966 3,126 18,284 310
payments are not materially dependent on
property cash flows
without credit sharing - - - - - - - - -
With credit sharing approach (guaranteed) -
With credit sharing approach (guaranteed) - - - - -
Residential property-backed loans where 880 - - -
payments are not materially dependent on
property cash flows
Commercial property-backed loans where - - - - - 145,993
payments are not materially dependent on
property cash flows
without credit sharing - - - - - -
With credit sharing approach (guaranteed) -
With credit sharing approach (guaranteed) - - - - -
Commercial real estate loans where payments
are materially dependent on cash flows from
the property
Loans for land acquisition, development and
construction
Portfolio Category 50% 100%
10 Matured Claims - 539,091
Portfolio Category 0% 20% 100%
11 Other Assets 872,657 - 7,121,194
Portfolio Category 50% 100%
12 Employee/Retirees Credit 1,364 -
234 PT BANK MEGA Tbk 2025 Annual Report
Page 237
(in million Rupiah)
100% 150% Others Net Receivables after application of FKK and MR techniques
- - - 52.875.529
100% 150% Others Net Receivables after application of FKK and MR techniques
- - - 762
100% 150% Others Net Receivables after application of FKK and MR techniques
- - - -
75% 100% 150% Others Net Receivables after application of FKK and MR techniques
- - - - 2.415.573
411,865 - - - 411.865
35% 50% 100% Others Net Receivables after application of FKK and MR techniques
- - - - -
85% 100% 130% 150% Others Net Receivables after application of FKK and MR techniques
4,778,096 9,499,371 - - - 12.212.166
- - - - -
20,788,818 7,783,903 - - 28.700.015
250% 400% Others Net Receivables after application of FKK and MR techniques
767 - - 767
100% 112,5% 150% Others Net Receivables after application of FKK and MR techniques
114,176 48,453 5,757 - 19.951.083
65% 70% 75% 85% 90% 100% 105% 110% 150% Others Net Receivables after application of FKK and MR techniques
- 202,570 81,940 1,084 - - 11,736 - 5,046 492.964
- - - - - - - - - -
- -
- - - - - - -
- - 1,008 - 1.888
- 30,596 1,513,620 - - - 1.690.209
- -
- -
- - - - - - -
339,032 902,173 258,015 12,136 - 1.511.357
1,408,872 511,596 - 1.920.468
150% Others Net Receivables after application of FKK and MR techniques
260,010 - 798,881
150% 1250% Others Net Receivables after application of FKK and MR techniques
723,118 - - 8.716.969
150% Others Net Receivables after application of FKK and MR techniques
- - 1.364
PT BANK MEGA Tbk 2025 Annual Report 235
Page 238
Management
Discussion and Analysis
(in million Rupiah, except otherwise
Net Receivables (after
Net Receivables TRA Net Receivables Average
No Risk Weight application of FKK and
Balance Sheet (before FKK) FKK
MRK technique)
1 < 40% 56,370,897 345,813 87.7% 56,674,123
2 40% - 70% 2,083,169 4,648,768 10.0% 1,898,732
3 75% 17,303,540 13,853,555 10.2% 18,569,411
4 80% 2,829 1,814,676 10.0% 184,296
5 85% 6,973,517 524,580 10.0% 4,513,279
6 90% - 100% 39,702,225 6,069,207 11.1% 40,242,366
7 105% - 130% 7,495,269 6,101,767 10.0% 8,105,446
8 150% 1,503,193 104,317 10.0% 1,513,440
9 250% 767 - - 767
10 400% - - - -
11 1250% - - - -
Total Net Receivables 131,435,406 33,462,682 11.1% 131,701,859
Additional Disclosures
1. In calculating Allowance for Impairment Loss, the Bank refers to Indonesian Financial Accounting Standard
71, where it uses quantitative factors, including the determination of status based on days past due and other
qualitative information that may indicate a significant increase in credit risk and default.
2. In applying Credit Risk Mitigation, the Bank follows the provisions for calculating Risk Weighted Assets for
Credit Risk using the Standardized Approach for Commercial Banks.
3. The application of MRK in the Bank’s calculations comes from collateral, which serves as a deduction factor
for net receivables in the Statement of Financial Position.
Qualitative Disclosures Regarding Counterparty Credit Risk
1. The current exposure to Credit Risk due to Counterparty Default consists of Government Repo Transactions,
Government Reverse Repo Transactions, and Derivative Receivables arising from claims on the Government,
Banks, Micro and Small Enterprises, Retail portfolios, and Corporations.
2. The Bank manages this risk comprehensively by monitoring Counterparty Credit Risk exposure on a monthly
basis, including measuring Potential Future Exposure.
3. The Bank comprehensively manages this risk by monitoring Counterparty Credit Risk exposure on a monthly
basis, including measuring Potential Future Exposure (PFE)
Counterparty Credit Risk Exposure Analysis
(in million Rupiah)
Alpha used
Replacement Potential Future for regulatory
No EEPE Net Receivables ATMR
Cost (RC) Exposure (PFE) EAD
calculations
1 SA-CCR (for derivatives) 44,389 26,125 1,4 98,720 30,963
2 Internal model approach N/A N/A
(for derivatives and SFT)
3 Simple approach to credit N/A N/A
risk mitigation (for SFT)
4 Comprehensive credit risk - -
mitigation approach (for
SFT)
5 VaR for SFT N/A N/A
Total 30,963
236 PT BANK MEGA Tbk 2025 Annual Report
Page 239
Qualitative Analysis
Counterparty Credit Risk exposure in December 2025 consists of Derivative Receivables arising from claims on
the Government, Banks, Micro and Small Enterprises, Retail Portfolios, and Corporations.
Counterparty Credit Risk Exposure by Portfolio Category and Risk Weight
(in million Rupiah)
Total Net
Portfolio Category 0% 10% 20% 50% 75% 100% 150% Lainnya
Billing
Government Claims 6,725,016 - - - - - - - 6,725,016
Claims to Public - - - - - - - - -
Sector Entities
Claims on - - - - - - - - -
Multilateral
Development Banks
and International
Agencies
Bank Claims - - 45,184 - - - - 45,288 90,471
Covered Bond - - - - - - - - -
Claims
Claims to Securities - - - - - - - - -
Companies and
Other Financial
Services Institutions
Receivables in the - - - - - - - - -
form of securities/
subordinated
receivables, equity
and other capital
instruments
Residential - - - - - - - - -
Mortgage Loans
Commercial - - - - - - - - -
Property Backed
Credit
Loans for land - - - - - - - - -
purchase, land
development and
construction
Employee/Retirees - - - - - - - - -
Credit
Micro Business, - - - - - - - 76 76
Small Business and
Retail Portfolio
Claims
Claims to Corporate - - - - - 3,726 - - 3,726
Matured Claims - - - - - - - - -
Other Assets - - - - - - - - -
Total 6,725,016 - 45,184 - - 3,726 - 45,364 6,819,288
Qualitative Analysis
As of December 2025, counterparty credit risk exposure includes claims on the government, arising from repo,
reverse repo, and derivative instruments. Additionally, exposure is present in claims on other banks, claims on
micro and small enterprises, retail portfolio claims, and claims on corporations, specifically originating from
derivative instruments.
PT BANK MEGA Tbk 2025 Annual Report 237
Page 240
Management
Discussion and Analysis
Net credit derivative exposure (iii) Securitization exposures when the bank acts as
As of December 2025, the Bank has no net credit an investor are investments purchased under
derivative exposure for either purchased protection agreements with third parties.
or sold protection. • Synthetic transactions: If the bank has
purchased protection, it must report the
Qualitative Disclosures on Securitization net exposure amount under the originator/
Exposures sponsor column, provided that the amount
As of December 2025, the Bank has no securitization remains unsecured. If the bank has sold
exposure. the protection, the exposure value of the
credit protection should be reported in the
Securitization Exposure in Banking Book “investor” column.
As of December 31, 2025, the Bank has no • Re-securitization: all securitization exposures
securitization exposure in the Banking Book. related to re-securitisation should be
completed on the “re-securitization” line,
Securitization Exposure in Trading Book and not on the previous line (with underlying
As of December 31, 2025, the Bank has no asset type) that contains the securitization
securitization exposure in the Trading Book. exposure.
Definition Securitization exposure in the banking book
(i) When the bank is the originator, the securitization and related capital requirements - Bank acts as
exposure is retained, even though it is not suitable originator or sponsor
for the securitization framework due to the As of December 31, 2025, the Bank has no securitization
absence of a significant and effective risk transfer exposure in the Banking Book and related Capital
(which can be presented separated). Requirements - Bank acts as originator or sponsor
(ii) If the bank acts as a sponsor, securitization Securitization exposure in the banking book
exposure includes exposure to commercial paper and related capital requirements - Bank acts as
conduits, where the bank provides program- investor
wide enhancements, liquidity support, and other As of December 31, 2025, the Bank has no
facilities. Where the bank is both the originator securitization exposure in the banking book and
and sponsor, double entry should be avoided. related capital requirements - Bank acts as investor
In this regard, banks may unify the two columns
“Bank as originator” and “Bank as sponsor” and
use the column “Bank as originator/sponsor”.
238 PT BANK MEGA Tbk 2025 Annual Report
Page 241
MARKET RISK
Disclosure of ATMR for Market Risk Using the Standardized Approach
(in million Rupiah)
December 31, 2025
Bank Consolidation
No Risk Category
Capital Capital
ATMR ATMR
Expenses Expenses
(1) (2) (3) (4) (5) (6)
1 Interest Rate Risk
a. GIRR risk class 11,775 147,190 - -
b. CSR risk class (non-securitization) 3,792 47,406 - -
c. CSR risk class (securitization: non-CTP) - - - -
d. CSR risk class (securitization: CTP) - - - -
e. Equity risk class - - - -
f. Commodity risk class - - - -
g. Foreign exchange risk class 5,572 69,647 - -
2 Beban modal default risk capital (DRC) 4,083 51,036 - -
3 Residual risk add-on (RRAO) - - - -
4 ATMR Pilar 1 tambahan - - - -
5 Credit Valuation Adjustment (CVA) 221 2,760 - -
Total 25,443 318,039 - -
Additional Disclosures
The Bank uses the Standard Method Approach in the calculation of its Market Risk RWA in accordance with
the framework of SEOJK Number 23/SEOJK.03/2022 regarding the Calculation of RWA for Market Risk for
Commercial Banks, starting from the reporting period of January 2024. The components of market risk capital
charges include:
• General Interest Rate Risk (GIRR); on all interest rate risk exposures in the trading book category;
• Non-securitized Credit Spread Risk (CSR) risk class; on all credit spread risk exposures in the trading book
category;
• Exchange Rate risk class; on both trading book and banking book categories;
• Non-securitized Default Risk Charge (DRC) on all securities issuer default risk exposures in the trading book
category;
• Credit Valuation Adjustment (CVA) on all derivative transactions.
PT BANK MEGA Tbk 2025 Annual Report 239
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Management
Discussion and Analysis
Disclosure of Basic Credit Valuation Adjustment Approach - Reduced Version (BA-CVA)
(in million Rupiah)
December 31, 2025
No Risk Bank Consolidated
Component ATMR BA-CVA Component ATMR BA-CVA
(1) (2) (3) (4) (5) (6)
1 Aggregation of systematic components of CVA risk 549 -
2 Aggregation of idiosyncratic components of CVA risk 231 -
Total 2.760 -
Additional Disclosures
The Bank uses the Simplified Basic Approach in the calculation of CVA RWA in accordance with the framework
of SEOJK Number 23/SEOJK.03/2022 concerning RWA Calculation for Market Risk for Commercial Banks,
starting from the reporting period of January 2024.
Report on the Implementation of Risk hedging strategy. In addition, the Bank needs to
Management for Interest Rate Risk in Banking pay attention to the gap risk, basis risk, or certain
Book (IRRBB) positions with embedded options and explicit
options. Furthermore, IRRBB Risk Management
Qualitative Analysis policies and procedures need to be reviewed at
1. IRRBB Definition for Measurement and Control of least 1 (one) time in 1 (one) year.
Interest Rate Risk
IRRBB is a risk arising from changes in interest 3. Periodization of IRRBB Calculations and Specific
rates that cause changes in present value and Measurements Used by Banks to Measure
determination of timing of future cash flows that Sensitivity to IRRBB
affect the economic value of assets, liabilities, and Based on the rules of the regulator, the Bank
administrative account transactions of the Bank carries out an IRRBB calculation every 3 (three)
and cause changes in the value of net interest months in accordance with the reporting period of
income. Because its effects affect the economic Market Risk Profile and Bank Soundness Reporting.
value and income, the Bank needs to accurately However, the Bank continues to make monthly
identify risks and calculate and report IRRBB to IRRBB calculations as a form of risk control.
OJK in accordance with the regulated standards
and references so that they can carry out Specific measurements are used for asset
appropriate corrective actions. and liability instruments that have behavioral
properties such as Credit Prepayment Rate (CPR)
2. Risk Management Strategy and Risk Mitigation on Credit exposures, Term Deposit Redemption
for IRRBB Ratio (TDRR) on Deposit exposures, and
The Bank prepares a Risk Management Strategy Behavioral Non Maturity Deposit (NMD) exposure
and Risk Mitigation by determining the level of on Savings or Demand Deposits using historical
risk to be taken (risk appetite) and risk tolerance data. In addition, it also calculates the cash flow
in line with the Bank’s business strategy and projection for monthly installment payments for
policies and procedures for controlling IRRBB. credit instruments with fixed rate types, while for
The form of policies and procedures provides an loans with floating rate types, it is determined to
overview of the delegation of power, authority have a repricing period of
and responsibility for each level of position and 1 (one) month
240 PT BANK MEGA Tbk 2025 Annual Report
Page 243
4. Interest Rate Shock Scenarios and Stress 6. Hedging against IRRBB (if any) and related
Scenarios Used by Banks in IRRBB Calculations Accounting Treatment
Using EVE and NII Currently the Bank does not take any hedging
Based on the regulatory provisions, the Bank measures against IRRBB.
applies 6 (six) types of interest rate shock
scenarios for the ∆EVE calculation, namely 7. Comprehensive explanation of the Main
Parallel Up, Parallel Down, Steepener, Flattener, Assumptions of Modeling and Parametric used
Short Rates Up and Short Rates Down. Whereas to calculate ∆EVE and ∆NII:
the DNII calculation uses 2 (two) shock scenarios, a. Credit Prepayment Rate (CPR)
namely Parallel Up and Parallel Down. The Bank determines the Credit Prepayment
Risk (CPR) model based on the longest
In the process of interest rate shock scenario, the historical data held by the Bank with (over 10-
Bank uses 2 (two) types of currencies, namely year period). The determination of the CPR
Rupiah and foreign currencies using the US Dollar rate is done by comparing the credit ceiling
approach. For the scenario of interest rate shock that has an accelerated repayment status
with a Parallel type, the Bank uses a change in the (Prepayment) with all credit ceiling owned
value of the interest rate of 400 bps for Rupiah by the data historically, both the repayment
and 200 bps for US Dollar. Whereas in the short status is accelerated, paid off according to the
condition use the amount of changes in interest maturity date, and those that are still active.
rates of 500 bps (Rupiah) and 300 bps (US Furthermore, the CPR rate value obtained
Dollar) and for the long condition use the change is used as an initial assumption of potential
in interest rates of 350 bps (Rupiah) and 150 bps Credit whose repayment will be accelerated in
(US Dollar) respectively. The entire amount follows the calculation of IRRBB cash flow projections.
the rules of the regulator.
b. Term Deposit Redemption Ratio (TDRR)
5. Modeling Assumptions that Significantly Impact The Bank determines the Term Deposit
IRRBB Calculations, which are different from the Redemption Ratio (TDRR) model based on
IRRBB Calculation with a Standard Approach the longest historical data held by the Bank
All modeling assumptions made by the Bank with(over 10-year period). The determination
in the calculation of IRRBB are in accordance of the TDRR rate is carried out by comparing
with the standard and reference approaches set the outstanding deposits that have an early
by the Regulator. So for now the Bank does not redemption status with all outstanding
have specific modeling assumptions that have a deposits that are owned in historical data,
different approach from the standard approach. whether the status of the disbursement is
accelerated, the status of the disbursement
is in accordance with the due date, and the
status is still active. Furthermore, the value of
the TDRR rate is obtained, which is used as an
initial assumption of the potential for deposits
whose withdrawal will be accelerated in the
calculation of IRRBB cashflow projections.
PT BANK MEGA Tbk 2025 Annual Report 241
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Management
Discussion and Analysis
c. Non-Maturity Deposit (NMD) d. Aggregation Method between Currencies
The Bank divides NMD into 3 (three) based on and Significant Interest Rate Correlations
rules, namely Transactional, Non-Transactional, between Currencies
and Corporate (Wholesale). Where the The Bank needs to aggregate the ∆EVE
approach uses the assumption of stable and calculation between each currency in order to
unstable deposits from the Liquidity Coverage obtain a consolidated value of all currencies
ratio (LCR) calculation model to determine that describe the Bank’s condition in general.
Transactional and Non-Transactional nominal. The bank takes an aggregation value of 50%
The Transactional Category is assumed to be which will be used to weight the value of ∆EVE
a stable deposit while the Non-Transactional calculation in foreign currency. Where the rules
Category is assumed to be an unstable savings used are if the value of ∆EVE in the calculation
on LCR. For Corporate deposits (Wholesale) of foreign exchange experiences a profit, then
only differ by the customer field of business. only 50% of the value of the EVE is taken to add
up to the value of ∆EVE in Rupiah. However,
The Bank determines the amount of core this does not apply if the value of ∆EVE foreign
deposit for Savings and Current Accounts currency losses.
using historical data for 10 (ten) years from
2009 - 2019. Where the assumption of core 8. Other Information
deposits used is the minimum nominal value None
of Savings and Current Accounts during the
period of historical data and the minimum value Qualitative Analysis
is placed on bucket repricing that fits the NMD 1. Average Repricing Maturity Period applied for
category. Furthermore, if the nominal Savings NMD
and Current Accounts at the reporting date The bank follows the rules of the regulator by
exceeds the minimum value (core deposit), the setting the average period of repricing maturity
excess is considered as non-core deposits that for NMD in the range of 5 years for transactional
will be placed on overnight bucket repricing NMD, 4.5 years for non-transactional NMD, and 4
years for corporate NMD.
2. The longest period of repricing maturity applied
for NMD
The Bank follows the rules of the regulator by
applying the repricing maturity period for NMD
in the range of 5 years for Transactional NMD, 4.5
years for Non-Transactional NMD, and 4 years for
NMD Corporations.
242 PT BANK MEGA Tbk 2025 Annual Report
Page 245
Report of Interest Rate Risk in Banking Book (IRRBB) Calculations
(in million Rupiah)
∆ EVE ∆ NII
December 31, 2025 September 30, 2025 December 31, 2025 September 30, 2025
Paralel UP (400 bps) 5,649,233 5,335,423 884,719 800,914
Paralel Down (400 bps) (7,922,128) (7,059,994) (777,627) (708,206)
Steepener 3,286,842 2,860,742
Flattener (2,264,830) (1,746,077)
Short Rate Up 1,234,354 1,367,918
Short Rate Down (1,189,363) (1,323,538)
Maximum Loss Value (Absolute) 5,649,233 5,335,423 884,719 800,914
Equity Tier 1 (for ∆ EVE) or Projected 23,362,976 22,607,492 3,723,117 3,723,117
Income (for ∆ NII)
Maximum Value divided by Equity 24.18% 23.60% 23.76% 21.51%
Tier-1 (for ∆ EVE) or Projected Income
(for ∆ NII)
PT BANK MEGA Tbk 2025 Annual Report 243
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Management
Discussion and Analysis
LIQUIDITY RISK
Liquidity Coverage Ratio Calculation Report Table
(in million Rupiah)
Individual
Quarter IV 2025 Quarter III 2025
HQLA Value after HQLA Value after
haircut, liability haircut, liability
No Component Liability outstanding and Liability outstanding and
Outstanding value Commitment Outstanding value Commitment
and Commitment/ multiplier by and Commitment/ multiplier by
Contractual Claim run-off rate or Contractual Claim run-off rate or
Values contractual claim Values contractual claim
values multiplier by values multiplier by
inflow rate. inflow rate.
1 Total data Poin used in LCR Calculation 92 days 92 days
HIGH QUALITY LIQUID ASSET (HQLA)
2 Total High Quality Liquid Asset (HQLA) 63,744,257 52,594,752
CASH OUTFLOW
3 Deposits from individual customer and 37,575,011 3,458,326 36,191,397 3,285,430
funding come from SME Customer is
consisting of:
a. Deposits/Stable Funding 5,983,497 299,175 6,674,193 333,710
b. Deposits/Non Stable Funding 31,591,514 3,159,151 29,517,204 2,951,720
4 Funding come from Corporate customer is 54,304,597 35,506,277 41,040,788 26,338,963
consisting of:
a. Operational deposits 4,684,571 1,066,130 4,904,692 1,127,882
b. Non- Operational deposits and/or other 49,620,026 34,440,146 36,136,097 25,211,081
non operational liabilities
c. Securities in the form of bond issued by - - - -
the bank
5 Secured Funding - -
6 Other cash outflow (additional 999,745 977,503 1,243,566 1,125,877
requirement), consist of:
a. Cash outflow on derivative transactions 63,940 63,940 67,609 67,609
b. Cash outflow on liquidity increment - - - -
c. Cash outflow on funding losses - - - -
d. Cash outflow on commitment - - - -
withdrawal of credit facilities and
liquidity facilities
e. Cash outflow on other contractual - - - -
liability related to fund distribution
f. Cash outflow on other funding 22,929 688 121,329 3,640
contingency liabilities
g. Cash outflow on other contractual 912,875 912,875 1,054,628 1,054,628
7 TOTAL CASH OUTFLOW 39,942,106 30,750,270
244 PT BANK MEGA Tbk 2025 Annual Report
Page 247
(in million Rupiah)
Individual
Quarter IV 2025 Quarter III 2025
HQLA Value after HQLA Value after
haircut, liability haircut, liability
No Component Liability outstanding and Liability outstanding and
Outstanding value Commitment Outstanding value Commitment
and Commitment/ multiplier by and Commitment/ multiplier by
Contractual Claim run-off rate or Contractual Claim run-off rate or
Values contractual claim Values contractual claim
values multiplier by values multiplier by
inflow rate. inflow rate.
CASH INFLOW
8 Secured lending 11,946,543 - 5,286,844 -
9 Claims from Counterparty 5,282,636 3,693,305 4,424,390 2,928,473
10 Other cash inflow 1,296,598 657,476 1,237,174 625,542
11 TOTAL CASH INFLOW 4,350,781 3,554,015
TOTAL ADJUSTED TOTAL ADJUSTED
VALUE1 VALUE1
12 TOTAL HQLA 63,744,257 52,594,752
13 TOTAL NET CASH OUTFLOWS 35,591,326 27,196,254
14 LCR (%) 179.10% 193.39%
Description:
1
Adjusted values are calculated after applying value reductions (haircuts), withdrawal rates (run-off rates), and receipt rates (inflow rates), as well as the
maximum limits of HQLA components, such as the maximum limits for HQLA Level 2B and HQLA Level 2, and the maximum limit on cash inflows that
can be recognized in the LCR.
Qualitative Analysis
• Liquidity Coverage Ratio for the position of Quarter IV 2025 is 179.10% above the provisions required by the
Regulator, which is 100% (POJK Number 42/POJK.03/2015 regarding the Obligation to Fulfill the Liquidity
Coverage Ratio for Commercial Banks).
• The Liquidity Coverage Ratio for the fourth quarter of 2025 was 179.10%, a increase of 9.83% when compared
to the third quarter of 2025 at 193.93%. The decrease in this ratio is caused by:
a. Decrease in High Quality Liquid Assets (HQLA) of IDR11.15 trillion.
b. Increase in Cash Outflow of IDR9.19 trillion.
c. Increase in cash inflow of IDR796.77 billion.
• The average concentration of funding sources in the fourth quarter of 2025 comes from retail customers by
9% and corporate customers by 91% (after weighting).
• The average concentration of funding sources in the fourth quarter of 2025 comes from retail customers by
9% and corporate customers by 84% (after weighting).
• The average concentration of funding source in the fourth quarter of 2025 from retail customers was 9% and
corporate customers was 91% (after weighting)
• Derivative exposure in the fourth quarter of 2025 is a net long of IDR45.59 billion.
• Bank Mega has a liquidity risk management strategy which includes monitoring liquidity risk limits (appetite
limit & tolerance limit), calculating cash flow projections, Behavioral Maturity Profile, calculating Liquid
Assets to Non-Core Deposits, Liquidity Coverage Ratio (LCR), Net Stable Funding Ratio (NSFR), liquidity
stress testing and liquidity management stipulated in ALCO committee meetings and carried out by related
work units, both Funding, Lending and Treasury.
PT BANK MEGA Tbk 2025 Annual Report 245
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Management
Discussion and Analysis
Net Stable Funding Ratio Compliance Report
Position September 30, 2025
Carrying Value Under Maturity Date
No Component
Total
≥6 Months -
No Term <6 Months ≥1 Year Weighted
<1 Year
Value
Component ASF
1 Capital: 22,685,300 - - 49,167 23,281,684
2 Capital under CAR of POJK 22,685,300 - - 49,167 23,281,684
3 Other capital Instrument - - - - -
4 Deposits from individual customer and funding from SME 17,358,099 32,186,941 386,330 207,262 45,514,440
customer:
5 Deposits and Stable Funding 5,293,224 2,028,253 57,444 29,108 7,039,082
6 Non Stable Deposits 12,064,875 30,158,688 328,886 178,154 38,475,358
7 Funding from corporate customer: 6,265,144 52,760,783 904,644 1,500,833 16,505,312
8 Operational Deposits 3,124,132 - - - 1,562,066
9 Other funding from corporate customer 3,141,012 52,760,783 904,644 1,500,833 14,943,246
10 Liabilities with pair of interdependent assets - - - - -
11 Other Liabilities and equity: 1,893,829 32,954 18,622 - 206,257
12 Derivative liabilities NSFR 32,954 18,622 -
13 Other equity and liabilities which is not in those category 1,893,829 - - - 206,257
14 Total ASF 85,507,693
Component RSF
15 Total HQLA in NSFR Calculation 1,850,855
16 Deposits with other financial institutions for operational 594,574 - - - 297,287
purposes
17 Performing and Special mention loans and Securities - 17,369,289 10,825,428 39,080,030 51,049,327
18 To financial institutions which secured with HQLA - 1,914,455 - - 191,446
Level 1
19 To financial institutions which not secured with HQLA - 76,020 95,553 187,075 246,255
Level 1 and loan to financial institution with unsecured
20 To non- financial company, individual customer and - 15,222,793 10,580,571 38,653,355 50,303,224
SME customer, Indonesia Government, governments of
other countries, Bank Indonesia, central banks of other
countries and public sector entities, which include:
21 Met qualification to get risk weight of 35% or less, - - - - -
according to SE OJK RWA for Credit Risk
22 Residential Mortgage loan which unsecured, among - - - - -
others:
23 Met qualification to get risk weight of 35% or less, - 156,021 149,304 239,599 308,402
according to SE OJK RWA for Credit Risk
24 Securities which unsecured, not default, and not include - - - - -
in HQLA, including shares traded on the stock exchange
25 Assets with pair of interdependent Liabilities - - - - -
26 Other Assets: 3,069,644 121,638 79,075 6,274,606 9,470,054
27 Traded physical commodities, including gold - -
28 Cash, securities and other assets recorded as initial - -
margin for derivative contract and cash or other assets
which submitted as default fund on central counterparty
(CCP)
29 Derivative assets NSFR 76 76
30 Derivative liabilities NSFR before deducted with - -
variation margin
31 All other assets which not include in those category 3,069,644 121,638 79,075 6,274,606 9,469,978
32 Administrative Accounts 33,784,152 222,438
33 Total RSF 62,889,962
34 Net Stable Funding Ratio (%) 135.96%
246 PT BANK MEGA Tbk 2025 Annual Report
Page 249
(in million Rupiah)
Position December 31, 2025
Carrying Value Under Maturity Date
Total
≥6 Months -
No Term <6 Months ≥1 Year Weighted
<1 Year
Value
23,442,440 - - 46,667 24,064,683
23,442,440 - - 46,667 24,064,683
- - - - -
15,085,755 31,643,737 413,036 211,996 42,941,616
5,053,675 895,861 77,346 36,335 5,761,872
10,032,081 30,747,876 335,690 175,662 37,179,744
12,043,220 52,765,968 1,618,686 3,333 16,627,684
3,624,995 - - - 1,812,498
8,418,225 52,765,968 1,618,686 3,333 14,815,187
- - - - -
1,095,685 50,091 18,607 - 125,025
50,091 18,607 -
1,095,685 - - - 125,025
83,759,008
1,754,786
630,611 - - - 315,305
- 23,837,185 13,987,608 40,556,536 54,267,791
- 5,557,377 - - 555,738
- 1,669,591 180,748 155,134 495,947
- 16,450,180 13,658,381 39,979,272 52,737,464
- - - - -
- - - - -
- 160,037 148,479 172,130 266,142
- - - 250,000 212,500
- - - - -
3,477,294 36,554 78,897 6,211,432 9,398,622
- -
- -
- -
- -
3,477,294 36,554 78,897 6,211,432 9,398,622
37,686,166 236,090
65,972,595
126.96%
PT BANK MEGA Tbk 2025 Annual Report 247
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Management
Discussion and Analysis
Qualitative Analysis an increase in ASF (Available Stable Funding)
1. Bank Mega’s NSFR (Net Stable Funding Ratio) of IDR3.08 trillion due to an increase in lending
position in December 2025 is 126.96% above and deposits in special attention of IDR3.22
the provisions set required by the Regulator, trillion (after weighting); an increase in deposits
namely 100% (POJK Number 50/POJK.03/2017 operational purposes of IDR18.02 billion (after
concerning the Obligation to Fulfill Funding weighting). However, there was also a decrease
Ratios Net Stable (Net Stable Funding Ratio) for in Total HQLA of IDR96.07 trillion and equity of
Commercial Banks. IDR71.43 billion (after weighting).
2 NSFR (Net Stable Funding Ratio) of Bank Mega 3 The composition of ASF as of December 2025
in the December 2025 position amounted to is dominated by deposits originating from
126.96%, decreased by 9.00% compared to individual customers, micro-businesses, and small
the September 2025 position of 135.96%. This businesses amounting to 51.27%; capital of 28.73%;
was due to an increase in RSF (Required Stable and savings originating from funding corporate
Funding) of ID1.75 trillion from an increase in loans customers amounting to 19.85%. Meanwhile, the
and securities in current and special mention composition of the RSF position in December
categories of IDR2.57 trillion (after weighting). 2025 mainly comes from loans and securities
Bu there is an increase in equity of IDR783.00 in the current and special mention categories,
billion (after weighting), and an increase in amounting to 82.26%.
corporate customer financing of IDR122.37 billion 4 There are liabilities that are dependent on certain
(after weighting). On the other hand, there was assets amounting to IDR993.22 trillion in the form
of Repo transactions.
Encumbrance
(in million Rupiah)
Assets held or agreed with the
Encumbered central bank but not yet used to Unencumbered Total
generate liquidity
Cash - - 872,657 872,657
Placement with BI
GWM Primer - 4,526,238 217,327 4,743,564
GWM RIM - 2,869,800 - 2,869,800
GWM PLM - 3,566,076 - 3,566,076
FASBI - - 6,543,656 6,543,656
Government Securities - - 39,089,334 39,089,334
Corporate Securities - - 250,000 250,000
Reverse Repo - - 6,717,210 6,717,210
Repo 993,223 - - 993,223
Qualitative Analysis
a. Encumbered assets are assets that are owned by the Bank but are limited to legal and contractual liquidity
needs. Asset Restricted also does not include assets held in custody or agreed with Bank Indonesia, which
has not yet been used to generate liquidity. Currently, the Bank has tied assets consisting of Repo amounting
to IDR996.58 trillion (average maturity period at under 1 month)
b. The Bank has assets that are stored or pledged with Bank Indonesia in the form of a Primary GWM of IDR4.10
trillion, RIM’s GWM is IDR2.87 trillion, and PLM’s GWM is IDR3.57 trillion. Stored assets at Bank Indonesia have
not yet been used to generate liquidity but can still be calculated as HQLA as regulated in POJK Liquidity
Coverage Ratio (LCR).
c. Unrestricted Assets are assets that comply with requirements as HQLA as regulated in POJK Liquidity
Coverage Ratio (LCR). At the moment, Banks have unrestricted assets in the form of Cash, Letters, Government
Securities, Corporate
248 PT BANK MEGA Tbk 2025 Annual Report
Page 251
LIQUIDITY RATIO ensuring the integration of risk management
implementation for Liquidity Risk with other
Qualitative Disclosure risks that may impact the Bank’s liquidity
1. Liquidity risk governance, including: risk position.
tolerance; liquidity risk management structure
and responsibilities; internal liquidity reporting; c. Internal Liquidity Reporting and Strategy
and communication of liquidity risk strategies, Communication
policies and practices across business lines and The Bank has an adequate and reliable Risk
with the Board of Directors. Management Information System for reporting
a. Risk Tolerance purposes related to Liquidity Risk. In general, the
The Bank sets risk tolerance & risk appetite for Bank has submitted and reported information
Liquidity Risk that is consistent and relevant related to risk management for Liquidity Risk
to the business and complexity of the Bank’s which consists of: liquidity ratios, cash flow
business activities. These limits include, among and maturity profiles, Liquidity stress testing,
others, the Liquidity Coverage Ratio (LCR) Liquidity Risk Profile, and other information
limit, the Net Stable Funding Ratio (NSFR) related to the Bank’s Liquidity Position and
limit, the Macroprudential Intermediation Ratio Bank compliance against Liquidity Risk policies
(RIM) limit, the cash flow mismatch limit both and procedures. All information is submitted to
in the short and long term including cash flows the related Business Units as well as the Board
originating from administrative accounts, of Directors and Commissioners through the
concentration limits on assets and liabilities, Bank’s internal information system channel
and other liquidity ratios. Tolerance limits are and monthly Risk Management Committee
set so that the Bank can manage liquidity under (KMR) meetings. The Risk Management Work
normal and crisis conditions. The determination Unit (SKMR) will then coordinate periodically
of the limit for risk appetite and risk tolerance with the related Business Units that manage
is proposed by the Risk Management Unit Liquidity Risk if there is an exceedance of
(SKMR) and approved by the Board of policies or limits for Liquidity Risk and compile
Directors and Commissioners through the Risk an action plan.
Management Committee (KMR). If a limit is
exceeded, the Risk Management Unit (SKMR)
will coordinate with the relevant Business Units d. Liquidity Risk Policies and Practices in All
to prepare an action plan. Business Lines and with the Board of Directors
In practice, Business Units that are exposed
b. Liquidity Risk Management Structure and to Liquidity Risk will submit information
Responsibilities regarding the condition of macroeconomic
The Bank determines the organizational indicators and business projections through
structure, tools and completeness of the units/ the Asset and Liability Committee (ALCO)
functions related to the implementation of risk meeting and may submit limits and risk
management for Liquidity Risk in accordance tolerance levels related to Liquidity Risk
with the characteristics and complexity of to the Risk Management Unit (SKMR). to
the Bank’s business activities. The person in be reviewed and submitted to the Risk
charge of Liquidity Risk management is the Management Committee for approval. Related
Business Unit whose activities are directly Business Units also prepare action plans,
exposed to Liquidity Risk. The Business Unit develop a strong risk culture, and implement
is further assisted by the Risk Management risk management policies and procedures
Unit (SKMR) by providing objective input for Liquidity Risk that have been established
and analysis in the process of identifying, by the Board of Directors. Furthermore, the
measuring, monitoring and reporting Liquidity Board of Directors will monitor and ensure
Risk independently. The Board of Directors and that the implementation of risk management
Commissioners are responsible for ensuring for Liquidity Risk is in accordance with the
that the implementation of Liquidity Risk objectives and characteristics of the Bank,
management is in accordance with the strategic assisted by the Risk Management Unit.
objectives, scale, business characteristics and
profile of the Bank’s Liquidity Risk, including
PT BANK MEGA Tbk 2025 Annual Report 249
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Management
Discussion and Analysis
2. The funding strategy, including the policy of 6. Customized measuring instruments or metrics
diversification sources and funding tenors, and that assess a bank’s balance sheet structure or
whether the funding strategy is centralized or projected cash flows and future liquidity position,
decentralized. taking into account the risk of off-balance sheet
In general, the Bank will formulate a funding transactions specific to that bank.
strategy as part of efforts to control Liquidity
Risk. This strategy includes a strategy to diversify The measurement used by the Bank in projecting
sources and term of funding related to the cash flows is by looking at the main business
characteristics and business plans of the Bank. activities of the bank based on the business
This is stated in the risk limit for Liquidity Risk information approach, remaining maturity
related to the concentration of funding such (contractual) and behavioral on & off balance
as the concentration of Time Deposits to Total sheet. In addition, the bank also carries out a
TPF, special rate TPF concentration to Total TPF, Funding/Use Plan (RPP) in managing short-term
Corporate TPF concentration to Total TPF, as well liquidity.
as Interbank Liability concentrations. .
3. Liquidity risk mitigation techniques OPERATIONAL RISK
The Bank mitigates liquidity risk by monitoring the
liquidity risk limits set by the Bank’s management. Operational Risk Disclosure - Bank Individually
If the limit is breached, the Risk Management Unit
coordinates with the Related Business Unit to (in million Rupiah)
carry out an action plan. Approach Used Total
Standardized Approach
4. A description of how the stress-test is used - Economic Indicator Components (KIB) 630,426,05
Liquidity Stress Testing is used to determine the - Internal Loss Multiplier (FPKI) 1.00000000
ability of the Bank to meet liquidity needs in a - Minimum Capital for Operational Risk 630,426,05
crisis by using a specific stress test scenario (Bank (MMRO)
specific scenario) and market stress (general - RWA for Operational Risk 7,880,325,63
market stress scenario
Risk Management Implementation Report
5. Outline of urgent funding plan for the bank
To control liquidity in a crisis situation, a Liquidity Qualitative Analysis
Crisis Center Management (LCCM) organization 1. The Bank implements management policies and
was formed which has the task and responsibility to risks in accordance with the Services Authority
carry out continuous monitoring of bank liquidity Regulations Finance Number 18/POJK.03/2016
conditions. If the bank’s liquidity condition falls and OJK Circular Letter Number 34/SEOJK/032016
within the high risk criteria, the Bank will activate regarding the Implementation of Risk Management
the Emergency Funding Plan. for Commercial Banks also refer to regulations
internally regarding risk management policies.
Several internal policies related to management
operational risks, including:
a. Management Framework Operational Risk;
b. Risk Management Policy;
c. Operational Risk Management Policy
d. Committee Risk management;
e. RWA Calculation Guidelines Operational Risk;
f. Risk Profile Preparation Guidelines;
g. Capital Adequacy Obligation Policy Minimum
(KPMM) according to Risk Profile;
h. Guidelines for Preparing Branch Risk Profiles;
i. Guidelines for the Preparation of Regional
Office Risk Profiles
250 PT BANK MEGA Tbk 2025 Annual Report
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j. Product Committee Policy and New Product or risk runs at all levels of the organization. In its
Activity Issuance Process; implementation, the Work Unit Operational Risk
k. Risk Control Self Assessment (RCSA) Management coordinates with several Work Units
provisions; in the Control Forum Internal, such as the Internal
l. Appointment of Directorate of Operational Audit Work Unit, Work Unit Process Management &
Risk Management (DORM); Internal Control, Work Unit Compliance, and other
m. Business Continuity Policy Management related Work Units that hold regular meetings to
(BCM); discuss material Operational Risk issues to ensure
n. Determination of Organization Members risks These can be controlled effectively from an
Business Continuity Management (BCM); early age.
o. Preparing Business Continuity Plan (BCP)
Document To implement the Management Framework,
p. Classification Work Unit Tiers Based on Operational Risk has been appointed by 3
Business Activities; elements of insurance, which is the responsibility
q. Recording and Reporting of Risk Events; of the manager in each Work Unit consisting of
r. Operational Risk Online Test (OPRIST); the Risk Owner, Operational Risk Manager, and
s. Bookkeeping and Monitoring of GL-Operational Responsible Person. The risk Owner (RO) is the
Risk, GL-Operational Loss & Return/Recovery Top Leader in the Directorate, Office Work Unit
of Operational Loss; Central, Regional, and Branch responsible for
t. Provision of Split Team; managing Operational Risk in the Work Unit he
u. Emergency Response to Outbreaks of leads. The operational Risk Manager (ORM) is an
Dangerous and Infectious Diseases or Operational Risk management function that helps
Infectious Diseases; and the Risk Owner implement an Operational Risk
v. Covid-19 Control Group of PT Bank Mega, Tbk. Management Framework consisting of Corporate
ORM/CORM (Bank level), Directorate ORM/
The existence of an Operational Risk Management DORM (Directorate level), and ORM/UORM Unit
Policy is used as a guideline for Banks in managing (Head Office Work Unit level). Meanwhile, the
the Operational Risks inherent in every Bank Responsible Person (RP) is there if needed to help
activity, especially to determine responsibility, UORM manage Operational Risk.
accountability, and internal coordination work
process. It is hoped that this can minimize the Apart from that, to supervise risk management
potential losses from malfunctioning internal operations and oversee risk issues in each unit,
processes, human error, system failure, and/ work is carried out by operational risk governance
or external events by anticipating the early meetings starting at the work unit, directorate,
emergence of events/errors because they don’t and bank level. Operational risk issues discussed
know Operational Risk is managed well. in Governance Meetings can be obtained based on
data recording risk events, self assessment results,
2. To increase the effectiveness of implementation, results inspection, etc. Identified risks will be
the Bank Operational Risk Management has measured and followed up to suppress risk levels.
developed an operational risk management
organization with tasks and responsibilities that 3. The Bank developed modules in the Operational
have been formulated clearly, starting from the Risk Management System (ORMS) application
Branch, Regional, and Office levels Center. At the system in order to improve the existing tools.
Head Office level, the Bank has established an ORMS has three modules, namely Risk Control
Operational Risk Management Work Unit located Self Assessment (RCSA), Key Risk Indicator (KRI)
under the coordination of the Risk Management and Risk Event Database (RED). RCSA is used
Work Unit. This Work Unit assists the Board of to assist the RO in conducting Operational Risk
Directors in managing operational risk monitoring Management process which includes identification
processes, implementing active risk management, and measurement of the effectiveness of
and ensuring management policies. Operational Operational Risk controls independently which
PT BANK MEGA Tbk 2025 Annual Report 251
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Management
Discussion and Analysis
is predictive and anticipatory. Furthermore, KRI 4. The Risk Management Work Unit (SKMR),
is a tool that provides early information about particularly The Operational Risk Management
symptoms and risks, and its trends show an Work Unit, has published or compiled several
increase. Meanwhile, RED is a tool that serves as a reports on conditions of risks related to the Bank
database of risk events used for the Bank’s learning management ranks. These reports are made
data. This development will be carried out on the public to support the performance of related units
Operational Risk Web Links (OWL) application, through the provision of informative and dual-
where OWL currently has an Operational Risk controlled data in risk control, including:
Online Test (OPRIST) module to conduct online a. Risk Reports Limit;
tests for branch, regional, and some head office b. Minimum Capital Requirement (KPMM));
employees. The objective is to measure mastery c. Bank Health Level Assessment;
and understanding of Policies & Procedures and d. Operational Risk Online Test (OPRIST);
Product Knowledge. e. Branch Risk Profile Report;
f. Regional Risk Profile Report;
The Bank builds a risk event database, including g. Risk Control Self Assessment Report (RCSA);
loss data due to Operational Risk, through the h. Operational Risk Governance Meeting Report
Risk Event Database (RED) module in the ORMS (ORGM);
application. This is part of the Bank’s activities i. Business Continuity Plan Report (BCP);
in managing Loss Data that will be used in the j. Risk Assessment Result Report;
calculation of Operational Risk Capital and k. Operational Risk Bulletin & Risk Campaign;
Operational Risk RWA. The events recorded l. Monitoring Reports & Risk Loss GL Reports
include Loss Event and/or Near Miss Event. The Operational; and
events may originate from transactional or non- m. Weighted Asset Calculation According to
transactional activities. Near Miss is a risk event Operational Risk Using Approach Basic
that almost causes financial loss or that has Indicators in previous periods and Calculation
caused financial loss but the loss has been fully of Weighted Assets According to Operational
recovered, with a note that at the time of recording Risk by Using Standard Indicators in the period
in the ORMS-RED system the risk event has been 2023 by SEOJK No. 6/SEOJK.03/2022/2022.
resolved either on the same day as the event or
not, while Loss Event is a risk event that has a The Bank Health Level Assessment has several risks,
financial impact or loss of Bank funds. including operational assessment parameters on
inherent risks, such as business characteristics and
Operational risk events shall be analyzed for complexity, source human resources, information
chronology, cause and impact to obtain complete technology and infrastructure support, fraud, and
and comprehensive information. All risk events external events. This parameter is relevant by OJK
that have an actual financial impact must be Circular Letter, Bank Health Level Assessment.
recorded in the RED module regardless of the
value of the loss. For Risk Events that have been 5. The Bank continues to perfect the implementation
recorded, the Operational Risk Management Unit of operational risk management by improving
monitors the loss of the Loss Event regarding the employee awareness of risks as well as improving
update of each loss recovery up to the final as policies and procedures for bank operations. These
well as the booking of the final loss in the Bank’s various efforts aim to mitigate inherent risks and
books. The Operational Risk Management Unit continuously improve systems control, especially
will reconcile the Loss recorded in the Risk Event regarding operational risks. Banks continually
Record with that recorded in the Bank’s Loss GL. increase risk awareness among all their employees
through multiple media, including e-campaigns,
newsletters, and direct outreach.
252 PT BANK MEGA Tbk 2025 Annual Report
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In the context of implementing Risk Management All cash and Bank Notes managed by the Bank
by taking into account the level of risk to be taken, must be insured; the type of cash insurance at
risk tolerance, and the Bank’s overall strategy the Bank contained in Cash Save (money in the
and still taking into account the Bank’s capital treasury main), Cash In Counter (money in the
capacity to be able to absorb risk exposure or Teller drawer, and Branch Operations Officer Box
losses incurred, past loss experience, human in the counter area Teller) and Cash In Transit
resource capabilities and compliance with (transit money).
applicable internal and external regulations, the
Bank needs to set risk limits. In establishing the As a form of active supervision by the Board
Risk Limit Policy, the Bank must adjust to the level of Directors on implementing Management
of risk to be taken (Risk Appetite) and adequate Implementation Quality Operational Risk, the Bank
risk tolerance (Risk Tolerance) in accordance has implemented an Operational Risk Governance
with the Bank’s overall strategic objectives and Meeting at the Bank level, the primary purpose of
business strategy and must be obeyed by all lines which is to identify and manage critical risks at the
of organization, therefore the Bank’s Risk Limit Bank level.
Policy is issued.
Banks must implement a risk culture (Risk Culture),
including consistently implementing the process
identification, measurement, monitoring, control,
and reporting of possible losses that the Bank can
experience, preventing risk events (Risk Events),
and minimizing Bank losses (Risk loss). Then, the
identification process, measurement, monitoring,
control, and reporting of each type and group of
risks must be carried out separately, sustainable,
and integrated
Management Culture Risk is internalized at all
levels of the organization to encourage consistency
and effectiveness of Implementation Bank Risk
Management. It is the shared responsibility of all
employees in every line of the organization.
The Bank strengthens internal control through
forums internal control by holding regular
meetings to discuss material Operational Risk
issues to control these risks early.
A Product Committee has been formed for
optimized function, namely identifying and
mitigating the risks inherent in the product and
new activities and evaluating the performance
of products launched. The Bank has developed
management guidelines for risks for specific
products to facilitate mitigation steps for product
risks by related work units.
PT BANK MEGA Tbk 2025 Annual Report 253
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Management
Discussion and Analysis
I. GENERAL DISCLOSURE OF BANK within the Board of Directors itself, there is
RISK MANAGEMENT an Executive Committee consisting of: Risk
Management Committee (KMR), Credit Policy
A. Organization Committee, Product Committee, Information
The implementation of risk management is Technology Committee, Human Resources
regulated by the Financial Services Authority Committee, Asset & Liability Committee
Regulation (POJK) No.18/POJK.03/2016 (ALCO), and Crisis Management Committee
regarding the Implementation of Risk (KMK).
Management for Commercial Banks.
Within the group-wide scope, PT Bank Mega,
Risk management at PT Bank Mega, Tbk is Tbk is the Main Entity in the Implementation
under the coordination of Vice President of Integrated Risk Management in the
Director Directorate, which oversees 12 Work Mega Corpora Financial Conglomerate,
Units, namely Operational Risk Management, and the Market, Liquidity & Integrated Risk
Credit Risk Management, Market, Liquidity Management unit serves as the Integrated Risk
& Integrated Risk Management, IT & Cyber Management Work Unit (SKMRT). Additionally,
Risk Management, National Credit Review & there is also an Integrated Risk Management
Restructure, National Credit Appraisal, Special Committee (KMRT).
Asset Management, Collection Strategy &
Support, Jakarta Credit Card & Unsecured B. Risk Indicators
Loan (CCUL) Collection & Remedial, Out In its implementation, the Bank has divided
Region CCUL Collection & Remedial, CCUL the inherent risks in its activities into 9 (nine)
Recovery, and Corporate Legal. types of risks according to the Financial
Services Authority (OJK) regulations, namely 8
Work Units such as Credit Risk Management, (eight) main Bank risks based on OJK Circular
Operational Risk Management, Market, Letter (SEOJK) No.34/SEOJK.03/2016 dated
Liquidity & Integrated Risk Management, IT September 1, 2016, and 1 (one) additional
& Cyber Risk Management, National Credit risk beyond the 8 (eight) main Bank risks
Appraisal, National Credit Review & Restructure, related to the Implementation of Integrated
along with Compliance & Good Corporate Risk Management according to SEOJK No.14/
Governance, Crime & Fraud Investigation, Anti SEOJK.03/2015. Each risk is assessed from 2
Money Laundering, Corporate Legal, Customer (two) aspects: Inherent Risk and Quality of
Experience & Customer Care, Process Risk Management Implementation.
Management & Internal Control, and other
related units are responsible for identifying, The assessment parameters for Inherent Risk
assessing, and monitoring all major risks of the according to SEOJK No.14/SEOJK.03/2017
Bank in accordance with the established risk dated March 17, 2017, regarding the Assessment
management policies and procedures. The risk of the Risk-Based Bank Rating as follows:
control function is entrusted to the Internal
Audit (IADT) and Process Management &
Internal Control (PMIC) work units.
Within the Bank-wide scope, PT Bank Mega,
Tbk has a Risk Management Committee (KMR)
that assists the Board of Commissioners
and Directors in actively overseeing risk
management. The Board of Commissioners
structure includes the Risk Monitoring
Committee, Remuneration and Nomination
Committee, and Audit Committee, while
254 PT BANK MEGA Tbk 2025 Annual Report
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Types of Risk Risk Indicators
Credit 1. Composition of Asset Portfolios and Level of Concentration
2. Quality of Fund Provision and Adequacy of Reserve
3. Strategy for Fund Provision and Sources of Fund Provision
4. External Factor
Market 1. Portfolio Volume and Composition
2. Unrealized (Potential) Loss of Interest Rate Risk in Banking Book (IRRBB)
3. Business Strategy and Policies
Liquidity 1. Composition of Assets, Liabilities and Off-Balance Sheet Transactions
2. Concentration of Assets and Liabilities
3. Susceptibility to Funding Needs
4. Access to Sources of Funds
Operational 1. Business Characteristics and Complexity
2. Human Resources
3. Information Technology and Supporting Infrastructure
4. Fraud
5. External Events
Compliance 1. Types and Significance of Violations Committed
2. Frequency of Violations Committed or Track Record of Bank’s Incompliance
3. Violations Against Regulations or Business Standards generally applicable to Certain
Financial Transactions
Strategic 1. Compatibility of Strategies to Condition of Business Environment
2. High Risk Strategies and Low Risk Strategies
3. Position of Bank’s Business
4. Achievement of Bank’s Business Plan (BBP)
Legal 1. Litigation Factor
2. Engagement Weakness Factor
3. Factor of Absence of/Changes in Legislations
Reputation 1. Influence of Negative Reputation of Bank’s Owners and Related Companies
2. Violations of Business Ethics
3. Complexity of Bank’s Products and Business Cooperation
4. Frequency, Materiality, and Exposure of Negative News on Bank
5. Frequency and Materiality of Customers’ Complaints
Intra-Group Transaction* 1. Composition of Intra-Group Transaction on Financial Conglomeration
2. Documentation and Fairness of Transaction
3. Other Information
* Evaluation parameters for Intra-Group Transaction Inherent Risk according to SEOJK No.14/SEOJK.03/2015 concerning the Implementation of
Integrated Risk Management
C. Risk Profile
Based on the Bank’s self-assessment, in regards to the conditions and risk management measures
implemented in 2025, the Risk Profile of PT Bank Mega, Tbk as of June 2025 and December 2025 is as
follows:
June 2025 Period December 2025 Period
Risk Risk
Risk Profile Inherent Risk Management Risk Level Inherent Risk Management Risk Level
Rating Quality Rating Rating Quality Rating
Rating Rating
Credit Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Market Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Liquidity Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Operational Risk Low Satisfactory 2 Low Satisfactory 2
Strategic Risk Low to Moderate Satisfactory 2 Low to Moderate Satisfactory 2
Legal Risk Low Satisfactory 2 Low to Moderate Satisfactory 2
Compliance Risk Low Satisfactory 2 Low to Moderate Satisfactory 2
Reputational Risk Low Satisfactory 2 Low Satisfactory 2
Composite Rating 2 2
PT BANK MEGA Tbk 2025 Annual Report 255
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Management
Discussion and Analysis
D. Risk Management Implementation Asset & Liabilities Committee (ALCO)
Process meetings, and Credit Policy Committee
The implementation of Risk Management is meetings. The Board of Directors also
obligatory for every Bank, as regulated by establishes and determines the approval
POJK No.18/POJK.03/2016 dated March 16, mechanism for transactions that exceed
2016, concerning the Implementation of Risk limits/authorities or deviations and grants
Management for Commercial Banks, and SEOJK approval accordingly.
No.34/SEOJK.03/2016 dated September 1,
2016, regarding the Implementation of Risk b. Adequacy of Policies and Limit
Management for Commercial Banks. Based on Establishment
these provisions and the internal needs of the To support the implementation of risk
Bank, PT Bank Mega, Tbk has implemented risk management, Bank Mega has established
management in alignment with its activities. several policies related to Risk Management
and Risk Limit Determination. In its
The achievement of Bank Mega’s strategic implementation, these policies have been
goals and business objectives must be balanced documented in written form through
with the implementation of risk management Internal Decree (SK) or Circular Letters (SE)
according to best practices in the national and are periodically reviewed with approval
Banking industry (risk-return management). up to the Board of Directors level through
To facilitate this, the Bank establishes Risk committee meetings or by circulation to
Appetite and Risk Tolerance parameters that the Board of Directors according to their
are periodically reviewed. The comprehension authority levels.
of Risk Level and its measurement, based on the
combination of Inherent Risk and the Quality c. Adequacy of the Processes of Risk
of Risk Management Implementation (KPMR), Identification, Measurement, Oversight, and
refers to SEOJK No.14/SEOJK.03/2017. Control, and Risk Management Information
System
The four pillars of risk management
implementation have been a reference in the The Risk Management process at PT Bank
implementation of risk management across Mega, Tbk includes the identification,
all Bank units. The implementation of the four measurement, monitoring, and control of
pillars of risk management at PT Bank Mega, risks across eight types, supported by the
Tbk is as follows: Risk Management Information System, as
follows:
a. Active Supervision by the Board of i. Governance & Policies
Commissioners and Directors Establishing governance policies for risk
Active supervision by the Board of management includes determining risk
Commissioners is carried out through appetite and risk tolerance.
the approval and evaluation of risk ii. Risk Identification & Measurement
management policies prepared by the Preventing the Bank from unexpected
Board of Directors. Periodically, the losses through risk measurement,
Board of Commissioners evaluates the including:
implementation of these policies through • Identifying risks in existing and new
Director and Commissioner Meeting Banking processes and activities
forums and in Risk Monitoring Committee • Measuring potential risks
(KPR) meetings. Additionally, the Board • Measuring actual losses
of Commissioners reviews and grants iii. Risk Monitoring
approval for requests from the Directors Monitoring risk events to detect and
related to transactions and policies. prevent losses
iv. Risk Control
Active supervision by the Board of Effectively implement risk control
Directors includes formulating, approving, v. Risk Disclosure
implementing, and evaluating risk Submitting risk reports, including Risk
management policies, procedures, and risk Management Reports to the Board
limits. These activities take place during Risk of Directors and Risk Management
Management Committee (KMR) meetings, Information Reports to the public.
256 PT BANK MEGA Tbk 2025 Annual Report
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d. Internal Control System
The internal control system at PT Bank Mega, Tbk has been developed and implemented using the
Three Lines of Defense model, consisting of:
Risk Taking Unit Risk Control Unit Risk Assurance Unit
1st Line of Defense 2nd Line of Defense 3rd Line of Defense
Risk Owner, responsible for the risks Risk Control, responsible for Risk Assurance, responsible for
taken, execution, and outcomes developing the Bank's risk independently assessing the
(day-to-day risk management & framework, policies, principles, and effectiveness of risk management
control) methodologies and internal control implementation
• Responsible for managing and • Prepares proposals for risk • Conducts independent and
controlling inherent risks in day- management strategies and periodic internal audits of risk
to-day business or function policies, including risk appetite & management and internal control
activities. risk limits. implementation.
• Identifies, measures, mitigates, • Develops frameworks, policies, • Develops recommendations /
monitors, and reports inherent principles, tools, methodologies, corrective actions and monitors
risks in business/function and risk management standards. their implementation.
activities according to the risk • Recommends to the 1st line of
strategy/policies/parameters set defense in implementing risk
by the 2nd line of defense. policies within regulator authority.
• Escalates significant issues to
Senior Management / Directors /
Risk Management Committee.
In order to enhance the implementation of Risk • Sharing Knowledge on Business Continuity
Management, PT Bank Mega, Tbk continuously Plan (BCP)
develops tools, evaluates, and addresses any • Coordinating with the Internal Control
inadequacies in processes as well as in the Team, Process Owner, Product Owner,
development of human resources, considering and IT Team (Transformation) to address
it a key aspect of the implementation. This is inadequacies related to occurring issues
crucial given that risk factors exhibit dynamic • Reviewing the Fixed Asset and Inventory
characteristics in line with the evolving (FAI) Policy to enhance controls over
practices within the Banking business. existing policies
• Enhancing policy control through periodic
The Risk Assurance function is carried out not reviews
only by the Internal Audit Unit (IADT), which • Imposing sanctions
conducts regular supervision/inspection
(audit), but also by the Process Management Risk Management Process Improvement
& Internal Control unit (including the Branch There are five main aspects that are focused on in
Operations Control subunit, Head Office & efforts to improve risk management, as follows:
Operation Control, and Credit Control) that
performs ex-post supervision through onsite I. Identification
and offsite inspections. Credit granting reviews 1. Risk awareness, as the key element in
and monitoring are conducted by the National managing risks, is consistently enhanced at
Credit Review & Restructure (NCRR) Unit. both the operational and management levels.
One of the method used is the inclusion
Based on the inspection results, it can be of Risk Management material in employee
concluded that improvements are still needed training programs. Risk awareness is also
in operational activities. The action plan for promoted through internal channels such as
improvement is as follows: ‘Crediblast’, which in 2025 is discussing Bank
• Monitoring of Pre-signed Documents Mega’s portfolio conditions along with the
and the implementation of the APU-PPT overview of economics and market updates,
Program at Branch Offices (OJK Finding analyzing POJK No.19 of 2025 on Facilitating
Potential) Financing Access for MSMEs along with Bank
• Sharing Knowledge on the Risk Event Data Mega’s response to the policy, and informing
Base Profile based on the 4 (four) Causes of updates on internal credit-related policies.
Operational Risks and monitoring dormant
accounts
PT BANK MEGA Tbk 2025 Annual Report 257
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Management
Discussion and Analysis
In addition, specific awareness campaigns, • Socialization of the Recovery Team’s Code
especially on Operational Risk issues, are of Ethics for Collection.
conducted through bulletin publications titled
“Managing Risks Related to Personal Data Another additional step to increase Risk
Protection Volume XVII” and risk campaigns Awareness is through the development of
containing Operational Risk events. The e-learning related to Credit Cycle process
operational risk campaigns carried out in 2025: for credit card and unsecured loan. The
• February 2025, Risk Campaign on “Risk e-learning are intended to assess and enhance
Event Database (RED)” stakeholders understanding of the Credit Cycle
• March 2025, Risk Campaign on “Flood and the risk associated to each stage of the
Alert” process, starting from product planning, credit
• July 2025 Risk Campaign on “5 Control initiation, account maintenance, to collection
Activities” and write-off.
• December 2025, Risk Campaign on “Flood
Alert” 2. Throughout 2025, Bank Mega strengthened
• December 2025, Risk Campaign on operational risk management through
“Recognize and Understand the Dangers of thematic analyses. Key initiatives included:
Fire” profiling Risk Event Database (RED) based on
four primary risk causes; monitoring dormant
Several training sessions have been conducted accounts; ensuring Internal Governance
for employees with speakers from both internal Compliance; and analyzing Power of Attorney,
and external parties, including: pre-sign documents and Letters of Indemnity.
• Socialization & Operations Forum Additionally, the Bank also monitors the growth
• Socialization of Management Information of dormant accounts with risk and business
on the Track Records of Perpetrators potential.
through the Actor Information System in
the Financial Services Sector (SIPELAKU) 3. Understanding policies, existing products,
and the Mechanism for Using SIPELAKU. and the authority possessed will be a priority
• Socialization of Handling Fund Transfer addressed by the relevant work units to
Transactions Between Payment System field-level staff. To identify inherent risks
Providers and Accounts. in the development of new products and
• Socialization of Development and activities, the Bank implements an approval
Strengthening of Issuers and Public mechanism through the Product Committee.
Companies. In addition to analyze risks associated with
• Socialization of Foreign Exchange Export developing products and activities, a review
Proceeds from the Business, Management, is also conducted on existing products to
and/or Processing of Natural Resources. address their inadequacies. Furthermore, to
• Socialization of PPATK Policy regarding enhance efficiency and effectiveness in risk
Dormant Accounts. management in this area, the Bank has specific
• Socialization of the Implementation product assessments for every products due
SIPESAT Application version 3.0. to be issued, both for products that have
• Socialization of Special Rate Deposit never been implemented before and for the
Provisions. enhancement of existing products. Regarding
• Socialization of the Introduction to the product risks, the Bank has issued regulations
Characteristics of Authentic Rupiah on measuring Bank Product Risks in accordance
Currency. with SE No.032/DIRBM-PMIC/25 on the
• Socialization of the Personal Data Provisions for Implementing PT Bank Mega,
Protection Law. Tbk Products and SE No.033/DIRBM-PMIC/25
• Socialization of the Indonesian Banking on the Risk Assessment of Bank Products,
Artificial Intelligence (AI) Governance referring to POJK No.13/POJK.03/2021 on the
Guidelines and OJK Regulation No. Implementation of Commercial Bank Products.
11/POJK.03/2022 concerning the
Implementation of Information Technology
(POJK PTI).
258 PT BANK MEGA Tbk 2025 Annual Report
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As the Bank’s credit portfolio undergoes 6. The identification process for Liquidity Risk
changes, the risk identification process is conducted on Bank products and activities
becomes crucial, considering the potential that affect the collection and disbursement
risks in terms of both potential credit quality of funds in assets, liabilities, administrative
deterioration and credit concentration based accounts, and other potential risks that may
on financing limits per economic sector. The increase Liquidity Risk, including the potential
Bank has conducted and will continue to for funds to flow out of each product both in
conduct training programs for all management normal market and tight markets conditions.
and staff levels involved in credit activities.
One form of oversight for the credit portfolio Additionally, the Bank utilizes tools to monitor
is carried out by the Process Management & the Early Warning System (EWS) for External
Internal Control Unit through the Credit Control Indicators related to market/external risks
team, starting from the credit disbursement to and liquidity risks. This tool identifies market
ensure compliance with the Bank’s procedures and liquidity indicator conditions outside the
and policies. Bank (external) in normal or tight conditions
that are expected to affect the Bank’s business
4. The Credit Risk Identification Process is conditions. This can help the Bank’s Business
conducted by examining the overall credit Units make business decisions with a more
portfolio, based on segmentation, credit prudent and vigilant approach.
quality, economic sectors, credit concentration
on individual debtors and business groups, and 7. Throughout 2025, Bank Mega intensified
the adequacy of credit reserves by the Credit its operational risk identification strategy,
Risk Management unit. In addition to portfolio- leveraging data-driven tools including Risk
wide credit monitoring, individual monitoring Event Database (RED), Key Risk Indicator
is also done in the form of a watchlist, serving (KRI) contained in the preparation of Risk
as an early warning system in preventing the Profiles at Branch Offices, Sub-Branch
deterioration of credit quality. Offices and regional offices, Risk Control Self-
Assessment (RCSA), Operational Risk Online
To identify the Bank’s credit risk exposure Test (OPRIST) and E-Learning. Throughout
related to economic sectors, the Bank 2025, the Bank conducted intensive
conducted an industry analysis of the and optimal RCSA and RED utilizing the
mortgage (KPR) industry. The analysis enables Operational Risk Management System (ORMS)
the Bank to identify prospective opportunities application. Additionally, the Bank conducted
and potential challenges for its business. the Operational Risk Online Test (OPRIST) to
assess employee understanding of policies,
The Bank has also begun to conduct procedures, products and related regulations,
identification related to climate risks that enhancing risk awareness through Operational
can affect the Bank’s credit portfolio. The Risk Web Links (OWL) and Mega Employee
emergence of climate risks, such as those due Mobile (MEMo) applications.
to natural disasters and the risks associated
with the transition to a low-carbon economy, 8. In 2025, the Bank optimized the role of
may impact the financial performance of the Internal Control Forum (Internal Audit,
debtors. Inspection Unit, Risk Management, Business
Unit, Fraud Investigator and Other Support
5. For Market Risk, the identification process Units) to collaborate in controlling Operational
is carried out based on market conditions Risks. Internal Control Forums held throughout
(exchange rate volatility and bond prices), 2025 include:
macroeconomics (IHSG, 5-year CDS,
Ownership of Government Securities, etc.),
and Bank’s portfolio through the portfolio
categories, product details, and transaction
types such as transactions related to exchange
rates, interest rates, and various derivatives. To
facilitate the identification process, Spectrum
and Bloomberg systems are used.
PT BANK MEGA Tbk 2025 Annual Report 259
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Management
Discussion and Analysis
• Internal Control Forum (Coordination of • Internal Control Forum (Coordination of
Operations Coordination - Business) on Operations Coordination - Business) on
July 02, 2025, with the DGBK, RPMG, October 27, 2025, with the PSSD, CTOP,
ACSS, NTOP, CGCG, ITCR and ORMG work ITEC, POSG, ACSS, CECC, CGCG, NTOP dan
unit, discussing Opening of Mega Zaver at ORMG work unit, discussing Continuation
M-Smile. of Mega First Changehold/Unhold.
• Internal Control Forum (Coordination of • Internal Control Forum (Coordination
Operations Coordination - Business) on of Operations Coordination - Business)
July 08, 2025, with the RPMG, PMIC, NTOP, on November 05, 2025, with the ACSS,
CGCG and ORMG work unit, discussing RFTB, DGBK, NTOP dan ORMG work
Transformation (Activation of Dormant unit, discussing Funding and Credit Card
Accounts). Onboarding Case.
• Internal Control Forum (Coordination of • Internal Control Forum (Coordination of
Operations Coordination - Business) on Operations Coordination - Business) on
July 11, 2025, with the RPMG, DGBK, PMIC, November 12, 2025, with the FICO, IADT,
AMLA, NTOP, CGCG, CFIN and ORMG work RFTB, PMIC, NTOP dan ORMG work unit,
unit, discussing Dormant Account Criteria discussing Continuation of SV1 Voucher
and Activation. Settlement.
• Internal Control Forum (Coordination of • Internal Control Forum (Coordination
Operations Coordination - Business) on of Operations Coordination - Business)
July 17, 2025, with the DGBK, PSSD, ACSS, on Desember 01, 2025, with the AMLA,
CCUL Product & Portfolio, CGCG, CRMG and ITEC, COBS, NTOP dan ORMG work unit,
ORMG work unit, discussing QRIS Blicicil discussing Continuation of BO and UBO on
Mega Finance - Bank Mega Cooperation. the BDS CS application.
• Internal Control Forum (Coordination • Internal Control Forum (Coordination
of Operations Coordination - Business) of Operations Coordination - Business)
on August 01, 2025, with the DGBK, on Desember 05, 2025, with the AMLA,
RFTB, ITPM, PSSD, ITEC, CGCG and ITEC, COBS, NTOP dan ORMG work unit,
ORMG work unit, discussing Credit Score discussing Continued implementation of
Feature Analysis on the M-Smile Financial BO and UBO and validation of Dukcapil
Dashboard. regarding BO/UBO data entry.
• Internal Control Forum (Coordination of • Internal Control Forum (Coordination of
Operations Coordination - Business) on Operations Coordination - Business) on
August 6, 2025, with the COLG, TRSA, Desember 05, 2025, with the Vice President
TIBS, CTOP, PMIC, CGCG and ORMG work Director, Operations & Information
unit, discussing Document Archiving Technology Director, Complience & Human
and Customer Signature Instructions for Capital Director, PEDP, CGCG, ITEC, ITSO,
Treasury Transactions. PSSD, DGBK, ITPM, HCAP, ITCR, ORMG dan
• Internal Control Forum (Coordination of IADT work unit, discussing Bank Mega’s
Operations Coordination - Business) on Information and Cyber Security.
August 08, 2025, with the DGBK, RFTB, • Internal Control Forum (Coordination of
ACSS, CECC, PSSD, NTOP, CFIN, COLG, Operations Coordination - Business) on
ITCR and ORMG work unit, discussing Desember 08, 2025, with the RFTB, DGBK,
Continuation of Account Opening in COFN, POSG, PSSD, SBDV, COBS, ITEC,
M-Smile - Post No Debit Status. PMIC, AMLA, CGCG, NTOP, dan ORMG work
• Internal Control Forum (Coordination of unit, discussing Discussion and Follow-up
Operations Coordination - Business) on of POJK Number 24 of 2025.
August 27, 2025, with the COAF, RFTB,
DGBK, COLG, CECC, CFIN, NTOP, ITCR 9. Since 2020, the Bank has conducted
dan ORMG work unit, discussing Account Operational Risk measurements at branches
Response at Bank Mega. through quarterly assessments of the
• Internal Control Forum (Coordination of Branch Operational Risk Profile and monthly
Operations Coordination - Business) on publications of Graphic Information (Resume)
October 15, 2025, with the ACSS, POSG, of the Branch Operational Risk Profile, and
NTOP, PMIC, CGCG dan ORMG work unit, starting 2024, the Bank has conducted
discussing Infinite Credit Card Charges Operational Risk measurements at Region
Withdrawal on Unhold Process.
260 PT BANK MEGA Tbk 2025 Annual Report
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Office through quarterly assessments of the employees according to level or type of
Regional Office Operational Risk Profile and inherent risk in the working unit specifically
monthly publications of Graphic Information based on their functions and assignment to
(Resume) of the Regional Operational Risk increase employees awareness, resilience
Profile. and readiness in facing the threat of cyber-
attacks and measure the level of employees
10. Periodically updating the Recovery Plan risk to phishing email attacks. This simulation
documents and conducting stress tests on is conducted regularly, and the results are
Recovery Plan options as an implementation of reported to the regulator (OJK). Additionally,
OJK Regulation Number 5 of 2024 concerning the Bank has carried out a comprehensive
the Determination of Supervision Status and thematic review of user access within the core
Handling of Commercial Bank Issues. banking system and conducted security control
filter testing on transactional application files
11. The Bank is also raising awareness among all (e.g. Msmile APK).
employees regarding Information Technology
and Cyber Risk Management, including 15. As part of the Bank’s efforts to manage
Technology and Information Security Risks data privacy, security and information risks
such as Cybersecurity Risks. This is achieved adequately and effectively, the Bank has
through various communication media, implemented and obtained two international
including E-Learning Security Awareness, certifications, namely ISO 27001:2013
Email Blast Cyber Risk Awareness, PC/laptop international certification for the Information
wallpapers, Informasi Teknologi Risk dan Security Management System (ISMS) and
Ketahanan Siber Bulletin (INTERAKSI), online ISO 27701:2019 Privacy Information and
training related to ISO 27001 and Clear Desk Management System (PIMS). ISO 27001
& Clear Screen (CDCS) Socialization Webinar requires the Bank to continually establish,
from head office, branch and regional. The implement, maintain, and improve the
INTERAKSI bulletin was published in 2024 information security management system
with the titles “Megaverse: Bank Mega in 2025, within its scope. In addition, ISO/IEC 27701
Do We Still Need Banks?” and “Technology serves as an extension of ISO/IEC 27001 and
Transformation in the Banking Industry” that is intended to support the Bank in managing
are distributed to all Bank employees. personal data as well as ensuring the Bank’s
compliance with data protection regulations.
12. Bank has conducted a comprehensive risk
assessment and ensured the implementation II. Measurement
of effective controls within a robust internal 1. Risk measurement is conducted by the Risk
control system to minimize inherent and Management Work Unit (SKMR) through the
residual risks, as well as their potential assessment of the Bank’s Risk Profile quarterly
impact, in the management and utilization of and the Risk-Based Bank Rating (PTKB) every
Information Technology Services. semester. Within the Mega Corpora Financial
Conglomerate scope, PT Bank Mega, Tbk is
13. The Bank has conducted cybersecurity appointed as the Main Entity that responsible
testing based on vulnerability analysis to for submitting Integrated Risk Profile reports
identify inadequacies in the Bank’s system, and Integrated Minimum Capital Adequacy
using vulnerability assessment followed by Requirement (KPMM) reports every semester.
penetration testing.
2. Regarding KPMM regulations, the Bank has
14. The Bank also conducts cybersecurity testing applied the Basel III reform standardized
based on scenarios to validate the process of approach for measuring Market Risk and Credit
addressing potential threats of cyber-attacks Risk.
and recovering from potential cyber incidents.
This includes conducting Table-Top Exercises 3. In measuring Credit Risk, the Bank employs
to assess the Bank’s readiness to respond standard methods according to SEOJK No. 24/
to cyber incidents and Social Engineering SEOJK.03/2021 on Calculating Risk-Weighted
Exercises, such as simulating email phishing Assets (ATMR) for Credit Risk Using the
with the spear-phishing method targeting Standard Approach for Commercial Banks.
PT BANK MEGA Tbk 2025 Annual Report 261
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Management
Discussion and Analysis
Additionally, the Bank utilizes credit stress 7. With the issuance of SEOJK No. 23/
testing tools. Plans are underway to further SEOJK.03/2022 on the Calculation of Risk-
develop and implement ratings and scoring Weighted Assets (RWA) for Market Risk for
systems for Corporate, Commercial, Indirect Commercial Banks, the Bank is developing
Channel Executing, and interbank facility the calculation of Market RWA using the
segments. The Bank is also actively enhancing Standardized Approach (SA) method, which
scoring models for Credit Card and Unsecured will take effect from January 2024.
Loan segments, incorporating both internal
and external scoring, traditional and non- 8. In order to enhance the implementation of
traditional, to expedite the Credit Card and Basel II Pillar 2 and Basel III, in accordance with
Unsecured Loan application process with OJK Circular Letter No. 26/SEOJK.03/2025,
an appetited risk level. The Bank regularly the Bank has conducted measurements of
validates and reviews credit card scoring to the Internal Liquidity Adequacy Assessment
ensure that the limits and quality of scores used Process (ILAAP). This involves assessing
align with the Bank’s risk level. Furthermore, liquidity adequacy under various market
the Bank conducted an industry analysis of the scenarios and during periods of potential
mortgage industry to assess the level of risk pressure that the Bank may face, without
and the Bank’s exposure to the industry. considering liquidity assistance from the
Central Bank.
4. Credit Risk measurement also includes stress
testing Bottom-Up Scenario Tests (BUST) There are several new features included in
and stress testing Credit Portfolio to assess this ILAAP implementation to measure and
the Bank’s capital and liquidity resilience and manage liquidity risk, including:
its impact on profitability. Moreover, the Bank a. Available High-Quality Liquid Assets
has begun developing methodologies and (HQLA), which informs HQLA that can be
conducting the Climate Risk Stress Testing quickly liquidated without obstacles or
(CRST) on all credit portfolio to assess penalties (excluding GWM and PLM);
the impact of climate risks on the debtors’ b. Survival Period Monitoring introduces a
repayment capacity and the Bank’s capital timeframe not only for the next 30 days in
resilience. stress conditions but adjusted to the Bank’s
risk limits;
5. Market Risk measurement includes the c. Roll Over Funding, providing information
valuation of financial instruments, the on the volume of maturing funds and new
calculation of market risk capital charges, funds obtained, including roll-over funding,
stress testing, and sensitivity analysis. For on a daily basis for a period of 1 (one)
valuation processes, the Bank can use marked- month;
to-market and/or marked-to-model methods. d. Intraday Liquidity, by capturing time-
Meanwhile, in calculating market risk capital specific intraday liquidity risks and
charges, the Bank employs the standard vulnerabilities in correspondent Banking;
calculation method reported to regulators (BI e. LCR in Significant Foreign Currency,
and OJK). Additionally, the Bank has conducted monitoring the adequacy of liquidity for
Interest Rate Risk in the Banking Book (IRRBB) significant foreign currencies (liabilities
calculations for market risk measurement in these currencies are > 5% of the Bank’s
using SEOJK No. 12/SEOJK.03/2018 on total liabilities).
Risk Management Implementation and
Measurement of the Standard Approach for The ILAAP Implementation Report, the LCR
Interest Rate Risk in the Banking Book for Report in Significant Foreign Currencies, the
Commercial Banks. Funding Profile Report, the DCR Customer
Report, and the Profit-Sharing Equalization
6. In the context of capital adequacy Strategy for BUS and UUS, as well as the SPM
measurement, the Bank uses the Standardized Report, are due to be firstly submitted for the
Approach for Commercial Banks to calculate position of December 2026.
ATMR Operational Risk since January 2023.
262 PT BANK MEGA Tbk 2025 Annual Report
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9. In the Liquidity Risk measurement process, 13. To determine the level of cybersecurity maturity
the Bank assesses liquidity exposure arising and the digital maturity achieved by the Bank,
from assets, liabilities, and administrative assessments have been conducted according
accounts. Measurement tools used to assess to applicable regulations. This assessment has
liquidity risk include Statutory Reserves been incorporated into the Bank’s most recent
(GWM), Macroprudential Intermediation Ratio IT condition report provided to the Regulator.
(RIM), Loan to Deposit Ratio (LDR), Maturity
Profile, Daily Cashflow Projections, Liquid 14. In the Risk-Based Bank Rating (PTKB), the Bank
Assets to Non-Core Deposit, Liquid Assets has added the aspect of cybersecurity risk as
to CASA ratio, liquidity risk limit, and stress part of the operational risk profile related to
tests. The Bank has also implemented liquidity the use of Information Technology (IT). This
ratio calculations from Basel III, namely the aspect includes the use of version up-to-date
Liquidity Coverage Ratio (LCR) and Net Stable antivirus Endpoint Detection & Response
Funding Ratio (NSFR). Additionally, the Bank (EDR) software, the frequency of cyber-
has measured indicators of the Contingency attacks, and the impact of cyber incidents.
Funding Plan. This step will assist the Bank in monitoring the
vulnerability of its IT systems to cyber threats
10. The Bank also has tool to measure Operational and attacks.
Risk, such as RCSA, which is one of the
risk management tool for conducting 15. In measuring Bank’ operational risks due
self-assessment of the quality of control to climate risk, the Bank has carried out
implementation to anticipate Operational emergency tests (stress tests) using climate risk
Risk in the future. Currently, RCSA has been scenarios or what is known as the Climate Risk
implemented in branch offices and work units Stress Test (CRST) on the Bank’s operational
at the Head Office. RCSA implementation in activities which could impact financial losses.
2025 took place as follows:
• In Semester I, the Bank conducted RCSA III. Monitoring
from June 12, 2025, to June 24, 2025, with 1. The Risk Management Committee (KMR),
424 participants, consisting of 57 Head Credit Policy Committee (KKP), and Product
Office Work Units, 8 Regional Offices, and Committee also serve as monitoring
359 Branch Offices. instruments for the risk management process
• In Semester II, the Bank conducted RCSA in various functional areas. They evaluate
from December 8, 2025, to December 19, policies proposed by business units from
2025, with 414 participants, consisting of 51 various risk aspects before implementation.
Head Office Work Units, 8 Regional Offices,
and 355 Branch Offices. 2. The Asset and Liability Committee (ALCO) is
conducted periodically (monthly) to oversee
11. The Bank utilizes risk assessment tools to business target achievement, implementation
identify potential operational risks at Regional of interest rate policies, macroeconomic
and Branch Offices, generating quarterly projections, and strategic issues related to the
Regional and Branch Offices Risk Profile management of Market Risk and Liquidity Risk.
Reports and monthly infographics
12. In assessing human capital competence, the
Bank conducts job-specific competency
assessments for employees through the
Operational Risk Online Test (OPRIST), a
standardized tool utilized across all work
units, including Head Office, Branch Offices,
Sub-Branches, and Regional Offices. The
OPRIST in 2025 was conducted in two phases;
First Semester (April 14 - June 20, 2025) and
Second Semester (October 6 - Desember 12,
2025).
PT BANK MEGA Tbk 2025 Annual Report 263
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Management
Discussion and Analysis
3. The Bank routinely conducts Credit Quality 8. Besides Credit Decision Authority Limits, the
Monitoring for all credit segments that have Bank also conducts periodic monitoring of
potential issues or are starting to show issues Legal Lending Limit (BMPK) and its soft limit
through monthly Risk Management Committee as an early warning to prevent violations of the
meetings and monthly reporting via the BMPK regulations.
Monthly Credit Report for all credit segments.
For credit card and unsecured loan segments, 9. The Market Risk monitoring process for trading
the Bank also monitors acquisition and portfolio activities and counterparties is overseen
quality weekly through the Weekly Dashboard. by Treasury International Banking Business
Additionally, the Bank regularly reviews Support (TIBS) and Market, Liquidity &
credit card and unsecured loan approvals to Integrated Risk Management (MIRG). The Bank
ensure compliance with applicable policies. also monitors and reports daily on exposure,
Monitoring of credit card and unsecured loan risks, and the utilization of treasury and global
is also conducted to measure the ability to markets limits. These reports are provided to
generate profit (profitability measurement). the relevant units and the Bank’s management.
4. Risk monitoring has been inherently carried 10. The Bank conducts monitoring of market
out by each unit, overseen by every supervisor price reasonableness (off-market) as one
and manager, aligning with the Three Lines of the efforts to maintain its stability for the
of Defense concept. Additionally, the Internal exchange rate/Forex transactions, whether
Audit Work Unit (IADT) and the Process conducted for customers or counterparties. In
Management & Internal Control unit (PMIC) terms of interest rate exposure, the Bank also
(includes Branch Operations Control and Head monitors the bond portfolio using duration and
Office & Jakarta Operations Control subunit), PV01 methods to anticipate changes in interest
play a role in enhancing the effectiveness of rates.
the monitoring process.
5. The Bank has established credit limit 11. The Liquidity Risk monitoring process is based
monitoring based on economic sectors and a on measurements of the Statutory Reserves
mechanism for monitoring economic sectors (GWM), Macroprudential Intermediation Ratio
through trigger and action tools. Additionally, (RIM), Loan to Deposit Ratio (LDR), Maturity
the Bank also conducts credit risk limit Profile, Daily Cash Flow Projection, Liquid
monitoring. This monitoring conducted by Assets to Non-Core Deposits, Liquid Assets to
the Credit Risk Management unit includes CASA ratio, Liquidity Coverage Ratio (LCR),
overseeing the credit achievement compared Net Stable Funding Ratio (NSFR), and liquidity
to economic sector limits and credit risk limits. Stress Tests. Daily liquidity needs are managed
Monitoring results are reported periodically by the Treasury work unit, and monitoring
(once a month) to the Board of Directors and results are periodically reported to regulators
Commissioners, as well as several relevant and the Bank’s management.
divisions.
12. The Bank also monitors Early Warning
6. Credit monitoring is also conducted through System indicators, internal indicators such
the periodic reporting, including daily, weekly, as Contingency Funding Plan and Recovery
monthly, and quarterly reports for all credit Plan, which are periodically reported to
and credit card segments. This involves management, and external indicators such as
concentration levels, credit risk limits, credit exchange rate market indicators, Stock Price
quality, credit mutations, credit provisioning, Index (IHSG), Foreign Ownership of Securities,
credit restructuring, and comparisons with and Credit Default Swap (CDS).
other Commercial Banks and peer groups.
7. Periodic monitoring is conducted on the use
of Credit Decision Authority Limits for credit
decision-makers. This monitoring is performed
to review credit performance and the authority
limits of its holders. Policies related to it are
also periodically reviewed.
264 PT BANK MEGA Tbk 2025 Annual Report
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13. The Bank monitors operational risk issues IV. Control
from each Directorate in the Operational 1. The Bank has internal policies related to the
Risk Governance Meeting (ORGM) forum at implementation of Bank Risk Management and
the Bank level, based on the self-assessment Integrated Risk Management Policy, as well
results from each work unit. as policies for the Bank’s 8 (eight) main risks,
namely Credit Risk, Market Risk, Strategic Risk,
14. Periodically monitors the trigger levels of the Liquidity Risk, Operational Risk, Reputation
Recovery Plan Program in terms of capital, Risk, Compliance Risk, Legal Risk, and 1 (one)
liquidity, profitability, and asset quality as per additional risk within the scope of the Mega
regulations. Additionally, the Bank escalates Corpora Financial Conglomeration, namely
and prepares action plans when trigger levels Intra-Group Transaction Risk. Regarding
are exceeded. Information Technology and Cyber Risk, the
Bank currently has an Information Technology
15. Monitoring of IT Risk Event Data (RED) for the (IT) & Cyber Risk Management Policy.
Bank’s critical applications/systems, including
follow-ups in the form of analysis and further 2. In an effort to improve the Quality of Risk
discussions with the IT work unit, is conducted Management Implementation, especially in
to understand events and plan corrective terms of the alignment of risk management
actions based on the escalation of documented strategy with overall Bank’s strategic objectives
events in the Operational Risk Management and business strategy, risk limits have been
System (ORMS) system/database. incorporated into the Bank’s Business Plan.
These risk limits will be periodically monitored
16. To complement the Operational Risk monitoring to ensure compliance with the risk tolerance
process, throughout 2025, the Bank routinely set by the Bank.
monitors the accounting of Operational Risk
losses based on 7 (seven) Operational Loss 3. The determination of parameters, percentages,
GLs. The results of monitoring Operational or figures for risk appetite and risk tolerance
Loss GLs are compiled in the form of the is based on historical data analysis, statistical
Operational Risk Loss Monthly Monitoring approaches, business/expert judgment, and
report, which is published every month. the general Bank data conditions, as well as
strategic decisions from management.
17. Operational Risk monitoring is also conducted
through the creation of reports on Operational 4. Reviews of risk appetite and risk tolerance
Risk Profiles, Compliance Risk, Reputation Risk, will be conducted periodically, taking into
and Legal Risk periodically. These reports are consideration changes in internal Bank
generated on a monthly basis for Risk Limits business conditions, macroeconomic banking
and quarterly for Risk Profile. conditions, and strategies. The Bank also
conducts reviews of credit limits based on
18. To monitor potential operational risks at economic sectors at least twice a year. This
Regional and Branch Offices, the Bank produces includes consideration of credit disbursement
quarterly Regional and Branch Risk Profile plans, business prospects, and economic
Reports and monthly Infographics. These conditions for each sector. The limit serves as
tools facilitate Risk Owners’ identification of a benchmark for management in determining
inherent risks. the direction of credit portfolio development
in economic sectors with the targeted risk
19. To maintain product and process integrity, the level.
Bank conducts ongoing monitoring of Internal
Governance Compliance, ensuring policies and 5. The Bank has a policy for the Tools Trigger &
procedures remain accurate and up-to-date. Action Mechanism for Credit Risk Limits and
Credit Limits Based on Economic Sectors &
Mechanism for Monitoring Economic Sectors
to ensure that the Bank reviews or creates
action plans for credit risk limit parameters
and/or economic sectors that exceed risk
appetite or risk tolerance.
PT BANK MEGA Tbk 2025 Annual Report 265
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Management
Discussion and Analysis
6. The credit approval process, guided by the for repayment. Meanwhile, work units such
four eyes principle involving both business and as Jakarta CCUL Collection & Remedial, Out
risk parties in decision-making, is ultimately Region CCUL Collection & Remedial, CCUL
determined by the Credit Committee according Recovery, and Special Asset Management
to its level. play a crucial role in debt collection and
the liquidation of assets handed over by
7. Credit risk control is periodically conducted NPL debtors that are no longer feasible for
by Internal Audit, while the credit risk control restructuring.
processes at branches are routinely managed
by the Process Management & Internal Control 11. Market and Liquidity Risk control is conducted
(PMIC) unit through the Credit Control team. through limit systems and discussions in ALCO
Some aspects of Credit Control examination meetings and Risk Management Committee
include compliance aspects and potential (KMR) meetings.
risks in the credit process, economic market
conditions, documentation, and financial 12. Liquidity Risk control is carried out through
monitoring. funding strategies, management of: daily
liquidity positions; intra-group liquidity
8. In addition to regular reviews of risk limits, positions; high-quality liquid assets, and
credit risk control is also carried out by contingency funding plans.
reviewing Bank policies related to lending
and their alignment with the Bank’s business 13. To ensure the continuity of business processes
strategy amid crisis conditions, the Bank continues to
enhance Business Continuity Management
9. Credit risk control for credit card and (BCM), covering both business and operational
unsecured loan segment is executed through aspects.
the development of parameter dashboards
to ensure and monitor that the credit card 14. The Bank continuously strengthens risk control
and unsecured loan approval processes in the mechanisms, particularly for operational
system comply with applicable regulations. risk. This involves steps like enhancing
Credit risk control for the credit card and human resource compliance through training
unsecured loan segments is also executed programs, improving coordination among
through updating policies on risk acceptance control work units, refining policies and
criteria in the acquisition process and portfolio procedures, and strengthening the first line of
management to ensure business growth is in defense control, etc.
line with the bank’s risk appetite.
15. Pursuant to mitigating infectious disease
Periodically, an analysis is conducted on the transmission, the Bank has established
scoring system (flow score) being used. The Emergency Response Guidelines (SE: 187/
analysis result serves as the basis for adjustment DIRBM-PMIC/24) and implemented Business
to the scoring system in accordance with its Continuity Management protocols (SK: 072/
segmentation. The adjustment of the flow DIRBM/21).
score is intended to control the level of risk in
the credit card and unsecured loan acquisition 16. Through regular monitoring of Risk Limits,
and portfolio actions process in line with the management can determine the direction of
Bank’s risk appetite the Bank’s main Risks (Credit, Market, Liquidity,
Strategic, and Operational) as an early warning
10. In addition to the built-in risk controls in signal.
transactional and operational work units,
Internal Control also conducts periodic
examinations of credit and operational
processes at branch offices. Non-performing
loans (NPL) are independently managed by
a separate unit, the National Credit Review &
Restructure (NCRR), which is responsible for
restructuring NPL that still have the potential
266 PT BANK MEGA Tbk 2025 Annual Report
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17. Control over Legal Lending Limit (BMPK) is V. Reporting
carried out through periodic updates of BMPK 1. The Bank periodically and routinely reports
soft limit developments in its business to regulators.
The technical details and types of reports
18. IT and Cyber Risk control is aligned with adhere to the provisions and formats set by
the Three Lines of Defense concept, where the regulators. Through this reporting system,
the risk-taking unit in IT conducts Control Bank Mega provides periodic elaborations on
Self-Assessment, refines policies and its internal risk conditions to regulators.
procedures, and also performs consultation
and communication functions related to risk 2. The Risk Management Unit (SKMR) has
management. published several reports on risks associated
with commercial Banks to several work units
and management levels. These reports are
intended to support the performance of the
relevant work units by providing informative
data and facilitating dual control in risk
management.
No Report Description
1. Risk Limit Report The realization report is compared to the risk appetite and risk tolerance. Risk
limit parameters are submitted to the Board of Directors monthly and to the
regulator quarterly as part of the Bank's Business Plan realization report. The
preparation of reports and calculation of risk limits is regulated by Internal
Decree No.012/DIRBM/25 on Bank Mega's Risk Limit Policy.
2. Minimum Capital Adequacy MCAR report to the Regulator (OJK) related to the calculation of Capital,
Requirement (MCAR) Bank Risk-Weighted Assets for Market, Credit, and Operational Risks, as well as the
Mega & Integrated MCAR Integrated MCAR Report.
3. Counterparty Limit & Trader Report on the results of monitoring exceeding Treasury limits.
Limit Monitoring
4. Assessment of Bank Soundness Self-measurement and self-assessment of several risk management factors
Level and Integrated Risk according to SEOJK No.14/SEOJK.03/2017 dated March 17, 2017, on the
Profile Assessment of the Risk-Based Bank Rating of Commercial Banks and POJK
No.14/SEOJK.03/2015 on the Implementation of Integrated Risk Management.
5. Daily Cash Flow Cash flow projections.
6. Operational Risk Online Test Report on the results of online tests for branch, region and head office
(OPRIST) employees, to assess understanding of policies, procedures, product knowledge,
and operational risk control aspects, as regulated in the Operational Risk Online
Test (OPRIST) Circular Letter No.021/DIRBM-PMIC/25.
7. Branch Office Risk Profile The Branch Operational Risk Profile Assessment Report includes measurements
Report of Inherent Risk and the Quality of Risk Management Implementation. Branch
Risk Profile Assessment has been regulated in Circular Letter No.121/DIRBM-
PMIC/25 on Branch Risk Profile.
8. Regional Office Risk Profile The Regional Operational Risk Profile Assessment Report includes measurements
Report of Inherent Risk and the Quality of Risk Management Implementation. Regional
Risk Profile Assessment has been regulated in Circular Letter No.405/DIRBM-
PMIC/24 on Guidelines for Regional Office Risk Profile.
9. Risk Control Self Assessment Self-assessment report on the quality of control implementation to anticipate
(RCSA) Report Operational Risk in the future, as regulated in Risk Control Self-Assessment
(RCSA) Circular Letter No.156/DIRBM-PMIC/23.
10. Operational Risk Governance Report on the implementation of Operational Risk management governance
Meeting (ORGM) Report functions at every level of the structure to determine Top Risks at the Bank
level based on self-assessment from each unit, regulated in Operational Risk
Management Framework Circular Letter No.283/DIRBM-PMIC/24.
PT BANK MEGA Tbk 2025 Annual Report 267
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Management
Discussion and Analysis
No Report Description
11. Business Continuity Plan (BCP) Report containing a series of planned and coordinated activities regarding risk
Report reduction steps, handling the impact of disruptions or disasters, and recovery
processes to ensure the Bank's operational activities continue, as regulated in
Business Continuity Plan (BCP) Document Creation Circular Letter No.032/
DIRBM-PMIC/24.
12. Risk Assessment Results The Risk Assessment Results Report is issued for every risk assessment process
Report conducted, particularly directed to the relevant Directors and Vice President
Directors, including related work units.
13. Risk Exposure Quantitative Biannual publication of quantitative information on the Bank's risk exposure
Information Report based on POJK No. 37/POJK.03/2019 dated December 20, 2019, on
Transparency and Publication of Bank Reports, SEOJK No. 9/SEOJK.03/2020
on Transparency and Publication of Reports of Conventional Commercial
Banks, SEOJK No.24/SEOJK.03/2021 on Calculation of Risk-Weighted Assets
for Credit Risk Using the Standard Approach for Commercial Banks, SEOJK
No.23/SEOJK.03/2022 on Calculation of Risk-Weighted Assets for Market
Risk in Commercial Banks and SEOJK No.6/SEOJK.03/2020 on Calculation of
Risk-Weighted Assets for Operational Risk Using the Standard Approach for
Commercial Banks
14. GWM Monitoring Monitoring compliance with the Statutory Reserves (GWM).
15. Credit Risk Weighted Assets Preparation and calculation of Credit RWA Standardized Approach refers to
(RWA) - Standardized SEOJK No.24/SEOJK.03/2021 on the Calculation of Risk-Weighted Assets
Approach Using the Standard Approach. The calculation is performed monthly and
reported to OJK through the APOLO system.
16. Sector-based lending limit Reports on the movement of the Bank's credit portfolio in 23 economic sector
report & sector monitoring lines specified by the regulator, as well as early warning and action tools for
mechanism sectors that have exceeded expansion limits.
17. Credit Portfolio Report Monthly report on the credit portfolio including the development of all
credit segments, total portfolio status, credit mutations, credit quality, credit
restructuring, write-offs, and recovery, as well as credit provisions.
18. Debtor’s Watchlist Monitoring debtors who may be experiencing deteriorating credit quality
serves as an early warning signal for credit risk management.
19. Calculation of Interest Rate Preparation and calculation of Interest Rate Risk - Banking Book based on SEOJK
Risk - Banking Book (IRRBB) No.12/SEOJK.03/2018 regarding the Implementation of Risk Management and
Measurement of Interest Rate Risk in the Banking Book.
20. Market Risk Weighted Assets Market RWA is a calculation of the Bank's assets related to market risk based
(RWA) - Standard Method on POJK No.11/POJK.03/2016 regarding the Minimum Capital Adequacy
Requirement for Commercial Banks and SEOJK No.23/SEOJK.03/2022
regarding Calculation of Risk Weighted Assets for Market Risk for Commercial
Banks, Market RWA calculations are carried out every month and reported on-
line to the Regulator.
21. Allowances for Impairment Activities related to CKPN collectively and individually for Bank financial assets
Losses (CKPN) of Bank Mega's according to PSAK 71 are regulated in the Allowances for Impairment Losses of
Financial Assets Bank Mega’s Financial Assets Guidelines.
22. Securities Valuation (Marked to The process of marking to market the fair value of securities to determine the
Market & Marked to Model) Bank's position daily against market closing values. Securities without market
price quotations (illiquid securities) are marked to model using the Credit Risk
Spread approach, referring to the movement of government bond yields with
the addition of risk factors.
23. Fairness of Market Prices (Off- Measurement and monitoring of off-market transaction fair values in forex.
Market)
24. Backtesting exchange rate Validation of the calculation model for the exchange rate volatility value
volatility compared to actual exchange rates.
25. Early Warning System In order to manage Market and Liquidity Risk while adhering to the Bank's
Monitoring (Early Warning prudential principles, in accordance with SEOJK No.34/SEOJK.03/2016 on the
System) External Indicators Implementation of Risk Management for Commercial Banks, a tool or system
is required to monitor early warning indicators related to market and liquidity
risks for market and liquidity risks.
26. Calculation of liquidity stress In the implementation of Liquidity Risk Management, stress testing is a test of
tests the Bank's ability to meet liquidity needs in crisis conditions.
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No Report Description
27. Liquidity Coverage Ratio (LCR) The calculation and reporting of Liquidity Adequacy Ratio Compliance as
regulated in POJK No.42/POJK.03/2015.
28. Net Stable Funding Ratio The calculation and reporting of the Net Stable Funding Ratio as regulated in
(NSFR) POJK No.50/POJK.03/2017.
29. Macroprudential Calculation of the Macroprudential Intermediation Ratio (RIM) is regulated
Intermediation Ratio in PBI No. 20/4/PBI/2018 and Member of the Board of Governors Regulation
No.22/11/PADG/2020.
30. Maturity Behavioral Profile Identification of liquidity gaps between active, passive, and off-balance sheet
account positions at a specific time based on customer behavior/product
characteristics.
31. Credit stress test report In order to implement Credit Risk Management, stress testing is conducted on
the credit portfolio by considering the deterioration of credit quality and its
impact on provisions, profitability, and Bank capital adequacy.
32. Credit Limit Risk Action & The report on action results is based on the monitoring of risk limits breaches
Trigger Tools percentage values against risk appetite and risk tolerance parameters in the
credit field. This monitoring is conducted and reported monthly in accordance
with the Trigger & Action Tools Mechanism for Credit Risk Limits policy.
33. Monitoring Report on Trigger In order to monitor the trigger levels of the Recovery Plan Program, a report is
Levels of the Recovery Plan prepared on Capital, Liquidity, Profitability, and Asset Quality.
34. Contingency Funding Plan In order to monitor the indicators of the Contingency Funding Plan (CFP)
(CFP) Indicator Monitoring periodically reported.
Report
35. Industry Analysis An analysis of the current situation and conditions of an industry used as a
reference for business units and reviewing units in allocating credit to debtors
in that industry.
36. Credit Risk Bulletin & Socialization of updates on internal and external provisions related to credit,
CrediBlast economic developments, portfolio developments, and other topics related to
credit risk, delivered to all employees in the form of bulletins or other reports.
37. Reconciliation of intra-group Bank Mega, as the main entity in the Mega Corpora Financial Conglomeration,
transactions routinely performs intra-group transaction reconciliation to assess the
dependency between one entity and another in the financial conglomeration.
38. Operational Risk Bulletin & Socialization of updates on internal and external provisions related to
Risk Campaign Operational Risk, and other topics related to operational risk, delivered to all
employees in the form of bulletins, campaign posters, etc.
39. GL Monitoring Report on In order to monitor and analyses operational loss GL accounting in a business
Operational Losses unit, and to ensure that the operational loss accounting is in accordance with its
purpose, regulated in Circular Letter No.310/DIRBM-PMIC/24 on Bookkeeping
and Monitoring of Operational Risk GL, Operational Loss and Operational Loss
Return/Recovery GL.
40. Calculation of risk-weighted Referring to SEOJK No. 6/SEOJK.03/2020 on the Calculation of Risk-Weighted
assets for operational risk Assets for Operational Risk Using the Standard Approach for Commercial
using a standardized approach Banks and Circular Letter No. 132/DIRBM-PMIC/23 on Guidelines for the
Calculation of Risk-Weighted Assets (RWA) for Operational Risk Using the
Standard Approach, the Bank has implemented the RWA calculation with the
Standard Approach for Commercial Banks in 2023, and the results have been
submitted to OJK.
41. Bottom-Up Stress Test (BUST) Stress test conducted by Banks appointed by Authorities (OJK and BI) using
report data and internal Bank satellite models based on scenarios and assumptions
from Authorities.
42. Recovery Plan A plan to address financial issues that may arise in the Bank, by preparing
several alternatives/scenarios of Recovery Options set by the Bank to respond
to financial stress experienced by the Bank in preventing, recovering, or
improving financial conditions and the Bank's business viability.
43. Resolution Plan A document containing information about the Bank and resolution strategies
serves as one of the considerations for the Deposit Insurance Corporation (DIC)
when handling or resolving a designated failed Bank.
44. Monitoring of credit approval Monitoring conducted to assess the quality of portfolios approved by CDAL
limits (BWMK) holders, ensuring that all applicable CDAL limits are valid, and withdrawing
CDAL limits that are no longer valid.
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Management
Discussion and Analysis
No Report Description
45. Weekly Credit Card and Weekly publication related to the acquisition and quality of the credit card and
Unsecured Loan Dashboard unsecured loan portfolio segment.
46. Daily Portfolio Credit Report Daily report on the development of the credit portfolio, including detailed
credit information per debtor.
47. Climate Risk Management and A series of climate-related risk management activities, including the
Scenario Analysis Report implementation of Climate Risk Stress Testing (CRST) that covers the
measurement of credit, market, liquidity, and operational risks to assess the
resilience of the Bank’s business model and strategies in response to climate
change.
48. Soft Limit for Legal Lending Monitoring and updating soft limit for Legal Lending Limit (BMPK) periodically
Limit (BMPK) as an early warning to prevent BMPK exceedance.
49. Risk Event Database (RED) Application/System/Database used for online data reporting on every loss
Report event and near-miss that occurs in the Head Office Units, including Regional
and Branch Offices.
50. Buletin Informasi Teknologi Socialization regarding internal and external regulation update related to
Risk dan Ketahanan Siber emerging Information Technology, Cyber, and Information Security, including
(INTERAKSI) risks and their mitigation, delivered to all employees in the form of bulletins.
To evaluate Bank Mega’s resilience to extreme continuity. The Recovery Action Plan includes an
external events, the bank conducts stress testing analysis of the conditions across all business lines
as a basis for decision-making and to comply of the Bank, including stress scenario analysis for
with regulatory requirements. Stress testing aims both idiosyncratic and market-wide shocks that
to estimate the magnitude of losses, assess the could endanger the Bank’s business continuity.
bank’s capital resilience in absorbing losses, ensure The Bank has developed Recovery Options to
liquidity adequacy to meet the bank’s obligations, address capital, liquidity, profitability, and asset
and identify necessary steps to mitigate risks and quality conditions, in line with the trigger levels
maintain capital resilience. The implementation of set for the purpose of prevention, recovery, and
stress testing based on the Bottom-Up Stress Test improvement of the Bank’s financial condition.
(BUST) scenario in 2025 covers main risk types, Bank Mega has also conducted an analysis of the
including Credit Risk, Market Risk, and Liquidity feasibility and effectiveness to ensure that each
Risk, along with sensitivity analysis on credit Recovery Option developed can be successfully
concentration, exchange rate fluctuations, and implemented.
interest rates.
Furthermore, in accordance with the
The bank also conducts internal stress testing implementation of the Deposit Insurance
for credit portfolio, with the goal of estimating Corporation (LPS) Regulation No. 2 of 2024 on
the deterioration in the bank’s credit quality and the Resolution Plan for Commercial Banks and LPS
its impact on the Allowance for Impairment Loss letter No. S-479/DKRB/2024 dated November
for Bank Mega (CKPN), profitability, and capital 5, 2024, regarding the Obligation to Prepare
adequacy. This process allows for the identification and Submit a Resolution Plan, Bank Mega is not
of action plans that the bank needs to undertake. required to submit a periodic resolution plan to
Overall, the results of stress testing indicate that LPS in accordance with Article 17 of LPS Regulation
Bank Mega can still maintain capital resilience No. 2 of 2024, as the Bank has not experienced a
under economic downturn conditions, despite the significant financial condition change or more than
pressure on profits. 20% (twenty percent) change in assets, liabilities,
and/or equity as of the financial statement date
Referring to POJK Number 5 of 2024 regarding included in the previous Resolution Plan from
the Determination of Supervision Status and 2022, as communicated by the Bank to LPS
Handling of Commercial Bank Issues, Bank Mega through Letter No. 156/DIRBM-MIRG/2024 on
is obligated to prepare and submit a Recovery the Submission of the Self-Assessment Results of
Action Plan to prevent, recover from, and Bank Mega’s Financial Condition in June 2024.
address issues that could jeopardize its business
270 PT BANK MEGA Tbk 2025 Annual Report
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In order to implement POJK No. 17/2023 on 5. Human resources development, especially
Application of Governance for Commercial Banks, in risk management capabilities. This
specifically Article 125, Bank Mega is committed development program will be implemented
to face the challenges of climate change, one of through risk management certification
which is through the implementation of Climate training, refreshment courses, and enterprise
Risk Stress Testing (CRST). It is done to assess risk management-based training.
the Bank’s capital resilience in absorbing losses 6. Implementation of regulatory provisions or
due to climate-related risks, both physical and recommendations in an orderly and sustainable
transition risks. CRST is conducted on the Bank’s manner.
four main risks, such as credit, market, liquidity,
and operational risks. CRST for credit risk is II. Specific Risk Management Disclosure by the
quantitatively performed on all of the Bank’s credit Bank
portfolio. The measurement conducted on credit a. Credit Risk
risk includes the debtor’s repayment capacity due Credit Risk is Risk that is due to failure on the
to transition risks and the quality of debtor assets part of another party in meeting its obligation
due to physical risks. to the Bank. Credit risk management is an
integral responsibility of management and
I. Risk Management Strategy personnel at every level, reflected in daily
The Board of Directors has three main forums activities through a risk-aware culture. Every
to discuss risk management strategies: the party involved in planning, decision-making,
Board of Directors Meeting, the Asset and and credit approval processes must analyze
Liability Committee (ALCO) Meeting, and the and mitigate credit risk according to their
Risk Management Committee Meeting. The respective functions and responsibilities.
Risk Management Unit, as the Secretary of the
Risk Management Committee, is responsible Implementation of Credit Risk Management
for formalizing strategic decisions into written The tasks and responsibilities of Commissioners
policies to guide all employees in implementing and Directors, Risk Management Units,
risk management. Support Units, Credit Committees, Risk
Management Committees, Risk Monitoring
The risk management policy is aligned with the Committees, and Credit Policy Committees
direction of the Bank’s business strategy. The have all been outlined in Bank Mega’s Credit
business strategy focuses for the year 2025 is Risk Management Policy.
directed toward the Corporate and Indirect Channel
(Executing and Joint Financing) segments. In Independent work units have been established
response to the business development direction, to independently evaluate, monitor, and report
the risk management strategy has taken steps in various risks. These units are designed to
several key areas. It begins with: function independently of business units.
1. Measurement, monitoring, and control of the The principles applied by the Bank in conducting
Risk-Based Bank Rating (RBBR) to remain Credit Risk Management activities are based
within the risk appetite or at least risk tolerance. on internal Credit Risk policies outlined in
2. Monitoring of each risk limit parameter in Bank Mega’s Credit Risk Management Policy.
the Bank’s activities. This activity will be This policy serves as a guideline for the Credit
implemented in every business line as part Risk Management strategy for activities
of management monitoring to ensure that with significant Credit Risk exposure, the
the Bank’s risk level remains within the risk management of credit concentration risk, and
tolerance. the mechanisms for measuring and controlling
3. Internalization of risk statements and risk Credit Risk.
culture throughout the Bank’s organizational
structure. The management of credit concentration risk
4. Safeguarding the independence of operational is carried out through portfolio diversification
units and risk management units in each across various geographical regions, industries,
directorate. credit product types, and individual or group
borrowers, as an effort to minimize Credit
Risk. The Bank has established financing limits
based on economic sectors in all segments.
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Management
Discussion and Analysis
The mechanism for measuring and controlling SEOJK.03/2021 on the Calculation of Risk-
credit risk is implemented using various Weighted Assets Using the Standardized
analytical tools, including rating and scoring Approach. This encompasses information
systems as tools to decide on credit approval, about the policy of incorporating ratings in
stress testing to assess the Bank’s resilience ATMR calculation, portfolio categories using
under stress conditions, credit decision ratings, the rating agencies utilized, and
authority systems, other credit risk analysis the disclosure of counterparty credit risk. It
based on quantitative calculations, and further includes types of credit risk mitigation
credit risk threshold levels in the risk profile instruments commonly accepted/issued by the
calculation based on the Risk-Based Bank bank and those used in the ATMR calculation
Rating (RBBR). for Credit Risk at Bank Mega.
The RBBR is periodically reported to the OJK Qualitative Disclosure of Credit Risk
and is measured using a risk-based approach Mitigation Standards
(Risk-based Bank Rating/RBBR) consisting of The bank has established policies for acceptable
two parts, namely Inherent Risk and the Quality types of collateral, along with procedures
of Credit Risk Management Implementation. and processes for assessing and managing
The inherent indicators are grouped into four collateral. This section also covers key parties
major categories: Asset Portfolio Composition providing guarantees and the creditworthiness
and Concentration Level, Quality of Fund of these entities. Additionally, information on
Provision, and Adequacy of Reserves, Fund concentration levels resulting from the use of
Provision Strategy and Sources of Fund credit risk mitigation techniques outlined in the
Provision, and External Factors. Collateral Assessment Guidelines is provided.
In the credit disbursement process, the All the mentioned policies/guidelines undergo
economic sector is also one of the Bank’s periodic reviews to stay in alignment with the
considerations. The Bank focuses on extending latest regulatory developments, the business
credit to sectors with high credit potential and environment, and changes attributed to the
low risk. As of December 2025, the majority of Bank’s business growth and global economic
the Bank’s credit is in these economic sectors: conditions.
Transportation and Warehousing (26.53%),
Mining and Quarrying (13.25%), also Processing Qualitative Disclosure of Asset Securitization
Industry (12.32%). The volume of credit in these The bank does not have any exposure to asset
sectors aligns with the Bank’s credit focus on securitization.
the corporate segment, especially in providing
credit to large business groups with lower b. Market Risk
risks, as well as Indirect Channel credit. Market risk refers to the risk associated with
the balance sheet, administrative accounts,
Credit disbursement in these sectors also and derivative transactions, arising from
considers the GDP growth in the third quarter of overall changes in market conditions, including
2025 for the Transportation and Warehousing fluctuations in option prices. Market risk
sector (8.62%) and Processing Industry sector encompasses various components, such as
(5.54%) which are outpaced the national GDP interest rate risk, exchange rate risk, equity
growth of 5.04%. Although the Mining and risk, and commodity risk. These risks can
Quarrying sector recorded a GDP growth of originate from both trading book and banking
-1.98%, this sector is predominantly composed book positions.
of debtors from business group controlled by
major conglomerates in Indonesia, thereby Implementation of Market Risk Management
supported by a strong business backbone. The organizational structure, tools, and the
completeness of units/functions related to
Quantitative Credit Risk Standard Disclosure the implementation of risk management for
The bank employs the standardized approach market risk must be adjusted to align with the
to calculate Risk-Weighted Assets (ATMR) characteristics and complexity of the Bank’s
for Credit Risk, in accordance with Financial business activities.
Services Authority Regulation (SEOJK) No.24/
272 PT BANK MEGA Tbk 2025 Annual Report
Page 275
To achieve effective risk management two key components: Inherent Risk and the
implementation, the bank defines tasks and Quality of Risk Management Implementation.
responsibilities in accordance with business Inherent Risk is evaluated across three major
objectives, policies, as well as the size and categories, namely portfolio volume and
complexity of the institution. The responsibility composition, potential interest rate risk loss
for market risk management is generally in the banking book, and strategy and policies
placed within each work unit with activities bank’s business.
exposed to market risk, specifically located in
the Treasury & Financial Institution work unit, Market Risk Measurement Mechanism
serving as the overall manager of the Bank’s The measurement of market risk for the trading
market risk. In carrying out this management, book, particularly concerning exchange rates
the Treasury & Financial Institution unit is and interest rates, is conducted on a monthly
assisted by the Market, Liquidity & Integrated basis using the Minimum Capital Adequacy
Risk Management (MIRG) work unit, which Requirements (MCAR) calculation with the
independently provides objective input and Standard Method, as mandated by regulatory
analysis for the identification, measurement, authorities. The Bank has also implemented
monitoring, and management of market risk. regulatory provisions on capital charge risk
calculations using the sensitivity-based
The delegation of authority and responsibilities, method, capital charge calculations for default
including those of the Board of Commissioners risk capital (DRC), residual risk addon (RRAO),
and Directors, the Market, Liquidity & Integrated and credit valuation adjustment (CVA).
Risk Management (MIRG) work unit, Risk
Management Committee (KMR), and Asset Market Risk measurement from an interest rate
and Liability Management Committee (ALCO), perspective on the banking book utilizes the
along with the Support Unit consisting of Interest Rate Risk in the Banking Book (IRRBB)
Internal Audit, Business Unit, and Operational measurement on a monthly basis. Interest rate
Work Unit, has been regulated in the Market risk is assessed based on two perspectives: the
Risk Management Policy. maximum loss from ∆Economic Value of Equity
(EVE) to Capital and ∆Earnings Perspective
Management of Trading Book and Banking (NII) to Target Profit.
Book Portfolios
The management of trading book and banking Portfolio Coverage in MCAR
book portfolios, as well as the valuation The portfolio coverage, including both the
methods employed, is governed by the Market trading and banking book, is considered in
Risk Management Policy. the Minimum Capital Adequacy Requirements
(MCAR) calculation using the Standardized
To ensure effective management and control Method, in accordance with OJK regulations.
of market risk, the bank establishes and The MCAR calculation consist of capital charge
periodically reviews market risk limits. These risk using the sensitivity-based method, capital
limits encompass both market risk limits and charge calculation for default risk capital
risk threshold levels used for the RBBR within (DRC), residual risk addon (RRAO), and credit
the Market Risk Profile. The assessment is valuation adjustment (CVA) in accordance with
conducted using a comprehensive approach OJK Circular Letter No.23/SEOJK. 03/2022
that integrates historical data, statistical concerning Calculation of Risk-Weighted
analysis, expertise judgment, and a business Assets for Market Risk for Commercial Banks.
perspective.
Steps and Plans to Anticipate Market Risks
The bank conducts regular measurements Analysis and monitoring of market risk limits,
and reporting to the OJK on market risk market risk profiles, trading and banking book
management. This process is based on strategy parameters, and the complexity of
market risk parameters within the Bank’s derivative products held by the Bank are
Health Assessment (PTKB) and follows a periodically presented to the management
risk-based approach known as Risk-based through the Risk Management Committee. This
Bank Rating/RBBR. This approach consists of aims to prepare anticipatory steps and plans.
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Management
Discussion and Analysis
Qualitative Disclosure of Market Risk Mechanisms for Measuring and Controlling
Calculation Using Internal Models Liquidity Risk
The bank does not employ internal models for In order to identify Liquidity Risk, Bank must
calculating Market Risk. analyze every Liquidity Risk sources. The
liquidity Risk sources include:
c. Liquidity Risk • The banking product and activity which
Liquidity risk is the risk arising from the bank’s can influence the source and fund usage,
inability to meet its maturing obligations from whether in the asset and liability or off-
cash flow funding sources and/or from high- balance sheet position.
quality liquid assets that can be pledged • Other Risks which may increase the
without disrupting the bank’s operations and Liquidity Risk, for example the credit Risk,
financial condition. The inability to obtain Market Risk, and Operational Risk.
cash flow funding sources, thereby leading to
liquidity risk, can be caused by, among other The tools used to measure and control
factors: Liquidity Risk are in accordance with
• Inability to produce cash flow which is regulatory provisions, consist of various
derived from the earning assets or from metrics such as Statutory Reserves (GWM),
sale of asset including the liquid asset; and/ Macroprudential Intermediation Ratio (RIM),
or Loan to Deposit Ratio (LDR), Maturity Profile,
• Inability to produce cash flow which Daily Cash Flow Projection, Liquid Assets to
derived from the fund raising, inter Bank Non-Core Deposits, Liquid Assets to Total
transaction, and accepted loans. CASA, Liquidity Coverage Ratio (LCR), Net
Stable Funding Ratio (NSFR), Liquidity Stress
Implementation of Liquidity Risk Management Test, and Liquidity Risk parameters in the Risk-
The determination of the organizational Based Bank Rating (RBBR). This assessment
structure, tools, and completeness of units/ utilizes a risk-based approach known as
functions related to the implementation of Risk-based Bank Rating/RBBR, consisting of
risk management for Liquidity Risk must align two parts: Inherent Risk and Quality of Risk
with the characteristics and complexity of the Management Implementation. These inherent
Bank’s business activities. indicators are categorized into three major
groups: Composition of Assets, Liabilities, and
To implement risk management effectively, the Off-Balance Sheet Transactions; Concentration
Bank has prepared tasks and responsibilities of Assets and Liabilities; and Vulnerability to
adjusted to its objectives, business policies, size, Funding Needs. Additionally, the bank employs
complexity, and capabilities. Responsibility for an Early Warning System with monitoring
managing Liquidity Risk is generally assigned tools for external indicators related to market/
to each work unit with activities exposed external risks and liquidity risks.
to Liquidity Risk. The Market, Liquidity &
Integrated Risk Management (MIRG) work unit Steps and Plans to Anticipate Liquidity Risk
independently provides input and objective Analysis and monitoring of liquidity risk limits
analysis in the process of identifying, measuring, and Liquidity Risk profiles, which include
monitoring, and managing Liquidity Risk. parameters such as Composition of Assets,
Liabilities, and Off-Balance Sheet Transactions;
The distribution of authority and responsibilities, Concentration of Assets and Liabilities;
including those of the Board of Commissioners Vulnerability to Funding Needs; and Access to
and Directors, Market, Liquidity & Integrated Funding Sources, are periodically presented to
Risk Management (MIRG) Unit, Asset and management through the Risk Management
Liability Management Committee (ALCO), and Committee. This aims to prepare anticipatory
supporting work units consisting of Internal steps and plans.
Audit, Business Unit, and Operational Unit, is
regulated by the Liquidity Risk Management
Policy.
274 PT BANK MEGA Tbk 2025 Annual Report
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Controls are applied to activities that sustain • Coordinating Operational Risk Management
increased risk. These controls are implemented activities across all work units.
through the funding strategy, the management • Arranging Operational Risk Profile Report
of the daily liquidity position and Liquidity to be delivered to the President Director,
Risk, the management of intragroup liquidity Director in charge of Risk Management and
position and Liquidity Risk, the management the Risk Management Committee.
of the high-quality liquid asset, and emergency • Doing assistance to the Business Unit
funding plan. regarding the Risk Management for
the Operational Risk issue and Risk
d. Operational Risk Management training for the Operational
Operational Risk is the Risk which is caused Risk.
by the inadequacy and/or non-functioning
internal process, human error, system failure, In its implementation, the Operational Risk
and/or external events which influence Bank’s Management work unit coordinates with the
operational. With the issuance of the POJK Internal Audit Unit, Process Management &
on the Implementation of Risk Management Internal Control Unit, Compliance & GCG Unit,
for Commercial Banks, Bank Mega has Crime & Fraud Investigation Unit, and other
been diligently implementing operational relevant units by conducting Internal Control
risk management by continually refining its Forums to discuss significant Operational Risk
implementation across all bank activities, issues, enabling early control of these risks.
including the inherent risks in transactional
activities at Branch Offices and support Additionally, the Bank has also formed the
activities at the Head Office. headquarters. Risk Management Committee (RMC) Support
Group dedicated to the Operational Risk area
Organizational Structure of Operational Risk whose task is to assist the RMC in identifying
Management operational risks, especially related to risk
To enhance the effectiveness of implementing management processes carried out by risk
operational risk management, the Bank has owners. Furthermore, the Support Group also
established an organizational structure with acts as a filter for operational risk issues to be
clearly formulated tasks and responsibilities, presented at RMC meetings, ensuring that only
from Branch level to Regional and Head critical and substantial issues are presented in
Office level. The functions and tasks of this the forum.
organization are constantly reviewed to
align with the increasing of coordination Operational Risk Identification and
effectiveness and to enhance the precision of Measurement Mechanism
risk identification implementation. The bank uses the Operational Risk Online Test
(OPRIST) tool to measure the level of proficiency
At the Head Office level, the Bank has of employees in Branch Office, Regional
formed the Operational Risk Management Office and Head Office regarding policies
Unit under the coordination of the Risk and procedures, authorities, and products.
Management Unit. This unit’s task is to assist Identifying risks by assessing employees’
the directors in managing Operational Risk, proficiency of policies and procedures is
monitor the overall implementation process considered as an effective way to identify
of operational risk management, ensure that potential risks from mistake in operational
operational risk management policies runs in process implementation (especially people
every organizational levels. Some of the tasks risk factors). The Operational Risk Online Test
include: (OPRIST) has been conducted online for Bank
• Assisting the Board of Directors in arranging Mega employees using the Operational Risk
the policy of the Risk management for the Web Links (OWL) application system since
whole Operational Risk. 2022 to measure the understanding of policies
• Designing and implementing tools to and procedures, products and other provisions
evaluate the Operational Risk and for related to their work areas as well as to increase
reporting purpose. employee risk awareness.
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Management
Discussion and Analysis
The Bank utilizes Risk Control Self-Assessment This includes the implementation of dual
(RCSA) tools on the Operational Risk control mechanisms to validate transactions.
Management System (ORMS) platform to Additionally, other Operational Risk
measure and evaluate the effectiveness of control methods, such as security systems,
controls independently for each risk issue, improvement, and enhancement of human
overseen by respective risk owners across resources capabilities, are consistently applied
Regional Offices, Branch Offices and Head to mitigate operational risk and avoid Bank’s
Office Units. potential losses.
In addition, Operational Risk Management e. Legal Risk
E-Learning has been introduced for all Legal Risk is Risk that happened because of
employees to assess their proficiency of legal claim and/or weakness of jurisdiction
Operational Risk management. This E-Learning aspect. Legal risk can result in significant
initiative not only measures employees’ financial consequences if not properly
awareness of operational risk but also serves managed. Early identification of legal risks is
as a refresher course. essential for effective management, preventing
losses that exceed the bank’s tolerance levels.
On a Bank-Wide basis, risk identification and
measurement are conducted for several key Legal Risk Management Organization
indicators that are considered to represent the The Bank considers Legal Risk as a critical
Bank’s operational risk. These indicators are risk that requires serious management due
categorized into five main groups: Business to its potential significant impact. In line with
Characteristics and Complexity, Human this perspective, the Bank has formed a Legal
Resources, Information Technology and Risk management framework at both the
Supporting Infrastructure, Fraud, and External Head Office and Regional Offices. At the Head
Events. The final result of this identification Office, the Bank operates a Corporate Legal
and measurement process is the Bank’s Unit, serving as a legal watchdog. This unit is
Operational Risk Profile, which is reported to tasked with handling legal issues faced by the
the OJK on a quarterly basis. Bank, providing legal opinions on Cooperation
Agreements, and conducting legal analysis
On the other hand, the Bank currently uses for the launch of new products and activities.
the Standardized Approach (SA) method for Reporting directly to the Vice President
risk measurement related to the calculation of Director.
Risk-Weighted Assets (ATMR), which has been
in implemented since January 2023. In Regional Offices, legal issues are overseen
by a Legal Manager, who operates under
Operational Risk Mitigation Mechanism the coordination of the Regional Head. This
To mitigate and control the inherent setup enables efficient handling of legal
operational risks associated with its activities, issues within the jurisdiction of each regional
the Bank conducts periodic reviews of its office, facilitating prompt resolution of legal
Operational Policy and Standard Operating challenges. Meanwhile, in branch offices, legal
Procedures (SOPs) to ensure their adequacy functions are managed by a Legal Officer.
as guiding principles considering the Bank’s
evolving business activities. Additionally, the Legal Risk Control Mechanism
Bank delegates authority, particularly for The bank initiates the control of Legal Risk
branch transactions, through transaction limits, from the onset of business cooperation with
facilitating customer service while addressing customers, whether in liability, credit, or other
risk considerations. service activities. Document completeness
is a crucial requirement for account opening
The separation of functions and duties, and banking transactions. In instances where
or segregation of duties, is consistently customers cannot provide the required
implemented for all operational activities, documents, the bank is unable to proceed with
both on transactional and non-transactional the transaction.
processes, including reporting procedures.
276 PT BANK MEGA Tbk 2025 Annual Report
Page 279
Any lapses in customer service activities by the achievement of the Bank’s business targets.
the Bank may lead to customer complaints, Additionally, the management of the Bank’s
potentially resulting in legal issues. To Strategic Risk is focused on achieving the
mitigate such risks, the Bank has implemented targets set, serving as a means of monitoring
comprehensive policies and procedures for the suitability of the strategies implemented
every customer service activity, ensuring that by the Bank.
every Bank’ employees serve customers more
prudent. Efforts to Identify and Respond to Changes in
the Business Environment
Furthermore, to effectively control Legal One aspect to consider in managing Strategic
Risk, particularly in the issuance of new Risk is the Bank’s ability to respond promptly
products and activities, the Corporate Legal to changes in the business environment,
Unit conducts regular reviews of Cooperation both domestically and internationally. In line
Agreements. One of the primary objectives is with this, the Bank consistently aligns every
to verify the Bank’s legal position. Additionally, formulated business strategy with the evolving
the Corporate Legal Unit consistently landscape. For instance, the Bank emphasizes
provides training on Legal Risk management business development through integration with
for employees, especially those involved in the group’s operations, ensuring compliance
customer transactions within liability or credit with internal and external regulations. Services
areas. This training aims to enhance employees’ to priority banking customers are currently
competency in managing Legal Risk. identified as having significant growth
potential. To maintain customer loyalty and
f. Strategic Risk attract new customers, the Bank continuously
Strategic Risk is Risk because of imprecision implements promotional strategies by
in taking and/or executing a strategic decision synergizing credit and CASA products,
as well as failure in anticipating business primarily targeting premium customers.
environment change.
Mechanisms for Measuring Progress Achieved
Therefore, the accuracy of the strategy from the Established Business Plan
formulated by a Bank is a key factor in achieving Control of Strategic Risk is consistently
the set objectives. Given the importance of implemented by all work units, particularly
this strategy, the Bank continually monitors its business units, from branch level to the
implementation and evaluates any weaknesses head office. Every branch conducts routine
or deviations that occur, promptly correcting evaluations of its business achievements,
them. and so do the related work units in the head
office. These evaluations encompass target
In general, the Bank’s strategy is formulated achievements, challenges faced as well as the
and documented in the Business Plan strategies to upcoming target.
Document, which must be reported to the
Financial Services Authority (OJK) at the g. Compliance Risk
end of each year. Within this document, the Compliance Risk is the Risk when Bank does
Bank sets targets and objectives for assets, not obey and/or implement the relevant rules
liabilities, and new products and activities to and regulation. Compliance Risk may be
be introduced. Deviations that occur during sourced from the law behavior which is Bank’s
the implementation stage represent risks that behavior/activity which deviates or violates
must be managed to prevent losses to the the applicable stipulation or legislation and
Bank. the organization behavior which is Bank’s
behavior/activity which deviates or against the
Strategic Risk Management Organization generally accepted standard. Compliance Risk
All business units and support units are has a very significant impact if not properly
responsible for assisting the Board of Directors managed, as it can lead to fines or severe
in formulating strategic plans and effectively sanctions. Therefore, the Bank consistently
implementing strategies. The Bank has a recognizes that Compliance Risk is a risk that
Financial Control Unit, tasked with monitoring needs to be managed seriously.
PT BANK MEGA Tbk 2025 Annual Report 277
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Management
Discussion and Analysis
Organization of Compliance Risk Management h. Reputation Risk
Based on this perspective, the Bank formed Reputation Risk is the Risk which caused by
a specialized unit to handle compliance, the deterioration of the stakeholder trust that
known as the Compliance & Good Corporate arise by negative perception towards the Bank.
Governance (CGCG) Unit, located at the Head Reputation risk may be derived from various
Office. To manage compliance risk effectively, Bank business activities, such as negative news
through this unit, the Bank always ensures from the mass media, business ethic violation,
compliance with applicable rules, whether and customer complaints; or the management
in the form of internal provisions or external weaknesses, corporate culture, and Bank
regulations. Monitoring the implementation of business practice. Given that Reputation Risk
all reporting obligations to the regulator falls is closely linked to customers, if not managed
under the responsibility of the CGCG Unit, properly, it can have a significant impact,
reporting directly to the Director of Compliance potentially triggering customer runs and
(Compliance & Human Capital Director). ultimately leading to customer attrition from
the Bank.
Strategy and Effectiveness of Compliance
Risk Management Implementation Organization of Reputation Risk Management
The existence of the CGCG Unit is independent As a business institution whose activities rely
of business and support units, rendering it on public trust, maintaining a good reputation
more effective in carrying out its tasks and is crucial for the Bank. Reputation, in the form
functions. In connection with this, when of public trust, needs to be built over the long
formulating or reviewing internal policies, term, requiring effective management. With
whether operational policies or Standard this in mind, the Bank has a dedicated unit
Operating Procedures (SOP), the Bank always responsible for managing Reputation Risk,
ensures compliance with external regulations. known as the Corporate Affairs unit, where
Technically, every policy issued must undergo the technical execution is carried out by the
review by the Compliance Unit. Additionally, Corporate Communication team. This unit
in the execution of service transactions for is tasked in monitoring negative news in the
customers, officers must ensure document mass media, handling customer complaints in
completeness and accuracy. This serves as a the mass media, performing public relations
preventive measure to mitigate Compliance functions, and responding to negative
Risk exposure for the Bank. coverage or other events that may affect
the Bank’s reputation and potentially cause
Monitoring and Control Mechanisms for losses. Additionally, this unit is responsible
Compliance Risk for communicating necessary information to
In the implementation of compliance risk investors, customers, creditors, associations,
monitoring, the Internal Audit Unit and and the public.
Internal Control Unit (Operations and Credit
Control) play crucial roles. These work units In addition, the Bank has a Customer Care
collaborate, according to their respective roles department responsible for overseeing
and duties, to monitor Compliance Risk across customer complaints received through Branch
all business and support units. Additionally, Offices, the Call Center, and other complaint
to optimize internal control aspects, the Bank channels. Technically, every customer
routinely conducts training for employees complaint submitted to Branch Offices and
on compliance matters, particularly for new other complaint channels is recorded through a
hires and long-term staff. At the Branch Level, designated system/application. Subsequently,
a morning briefing is regularly conducted, Customer Care regularly monitors the
serving as a discussion forum, particularly to complaints within the system/application and
review policies issued by the head office and coordinates with the relevant work units to
external regulations. identify appropriate resolution solutions.
278 PT BANK MEGA Tbk 2025 Annual Report
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Policies and Mechanisms to Improve Customer Statement of the Board of Directors and/
Service or the Board of Commissioners or the Audit
To uphold its reputation, the Bank consistently Committee on the Adequacy of the Risk
attempt to improve customer service. When Management System
customers feel that their interests are fully The Board of Directors and the Board of
addressed, they are likely to contribute Commissioners stated that throughout 2025,
positively to the Bank’s reputation. Enhancing Bank Mega has implemented an adequate risk
the competence of employees who directly management and internal control framework
interact with customers is an effective strategy to manage the various risks faced by the Bank,
for improving service. The Bank achieves this as outlined below:
by providing regular training to frontliner, and • The Board of Directors conducts periodic
marketing personnel, focusing on customer evaluations of the effectiveness of the
service techniques and deepening their risk management system through regular
understanding of Bank products. reviews of risk management policies
and procedures, the adequacy of risk
Furthermore, the Bank consistently complies management information systems, the
with the Principle of Information Transparency appropriateness of risk limits, risk exposure
for customers. In this regard, it consistently reports, and the overall assessment of the
provides customers with comprehensive Bank’s risk profile.
information about the benefits, risks, and costs • The Board of Commissioners, with the
associated with each product and service it support of the Risk Monitoring Committee,
offers. This ensures that customers receive carries out a supervisory function over the
balanced information about the products or effectiveness of the implementation of the
services they utilize. risk management system executed by the
Board of Directors.
Reputation Risk Management During a Crisis • Going forward, the Board of Directors
A crisis is an undesirable condition for all types and the Board of Commissioners are
of companies, including Banks, as it can severely committed to continuously strengthening
damage reputation. Therefore, appropriate the implementation and active supervision
measures are required to manage a crisis, of risk management in a consistent manner.
including how to communicate it to customers This commitment is aimed at ensuring
to avoid negative perceptions. Reputation the effectiveness of risk management and
Risk management during a crisis is overseen enhancing the Bank’s ability to respond
by the Corporate Affairs unit, which receives to market dynamics and the increasingly
direct guidance from the President Director. complex business environment.
Some strategies that the Bank can employ
include maintaining a professional relationship
with the mass media and providing the public/
customers with adequate understanding and
education about the crisis conditions to ensure
they receive accurate information. This is to
prevent customer panic.
PT BANK MEGA Tbk 2025 Annual Report 279
Page 282
Page 283
Corporate
Governance
282 Introduction
284 Governance Structure
286 Annual General Meeting of
Shareholders
294 Board of Commissioners
301 Board of Directors
315 Transparency of Informationrelated to the Board of
Commissioners and Board of Directors
320 Committees Under The Board of Commissioners
330 Implementation of Remuneration Governance
332 Committee Under The Board of Directors
375 Corporate Secretary
379 Internal Audit
382 Compliance Function
387 Internal Control System
390 Implementation of Other Corporate Governance
394 Insider Trading Prevention Policy
395 Anti-Corruption and/or Fraud Policy
396 Corporate Support for Anti-Corruption
398 Implementation of the Personal Data Protection
Law and Consumer & Public Protection Efforts in the
Financial Services Sector
403 Violation Reporting System (Whistleblowing System)
406 Code of Ethics
407 Legal Cases
409 Administrative Sanction
410 Adequacy of Transparency Financial and Non-Financial
410 Self-Assessment of the Implementation of Commercial
Bank Governance
411 Implementation of Guidelines for Public Company
Governance
413 Implementation of Integrated
Governance
414 Access to Information and Data
Page 284
Corporate Governance
Introduction
The principles of Good Corporate Governance (GCG) 3. Responsibility
have long been embedded at Bank Mega and serve as The Bank always ensures that the Bank’s
the primary guideline for all Bank Mega personnel in management complies with laws and regulations
carrying out banking operations across all levels and and ethical values as well as standards, principles
lines of the Company. The principles of Corporate and practices.
Governance are:
1. Transparency 4. Independence
The Bank carries out openness in the decision- The Bank guarantees that the Bank’s management
making process and openness in disclosing is carried out independently and professionally and
and providing relevant information that is easily is free from conflicts of interest and influence or
accessible to stakeholders. pressure from any party that is not in accordance
with the provisions of laws and regulations and
2. Accountability ethical values as well as principles and practices.
The Bank implements clarity of function and
implementation of accountability of Bank organs
so that its management runs effectively.
282 PT BANK MEGA Tbk 2025 Annual Report
Page 285
5. Equality and fairness an important component in Bank Mega’s efforts to
The Bank always ensures equality and balance, improve performance, and protect the interests of
and fairness in fulfilling the rights of stakeholders stakeholders.
arising from agreements, provisions of laws and
regulations and ethical values as well as standards, LEGAL BASIS FOR THE IMPLEMENTATION
principles, and practices. OF CORPORATE GOVERNANCE
In the economic situation that is still full of challenges As a business entity engaged in the financial industry,
and unpredictability throughout 2025, Bank Mega especially banking, Bank Mega is guided by various
continues to be committed to improving the laws and regulations that apply to banking and public
implementation of GCG best practices which are companies, including the following:
Legal Basis Types of Regulations
Financial Services Authority • POJK No. 33/POJK.04/2014 concerning the Board of Directors and Board of Commissioners of
Regulation (POJK) Issuers or Public Companies;
• POJK No. 34/POJK.04/2014 concerning the Nomination and Remuneration Committee of Issuers
or Public Companies;
• POJK No. 35/POJK.04/2014 concerning the Corporate Secretary of Issuers or Public Companies;
• POJK No. 45/POJK.03/2015 concerning the Implementation of Governance in the Provision of
Remuneration for Commercial Banks;
• POJK No. 55/POJK.04/2015 concerning the Establishment and Work Guidelines of the Audit
Committee;
• POJK No. 56/POJK.04/2015 concerning the Establishment and Guidelines for the Preparation of
the Internal Audit Unit Charter;
• POJK No. 4/POJK.03/2016 concerning Assessment of Health Level of Commercial Banks;
• POJK No. 18/POJK.03/2016 concerning Implementation of Risk Management for Commercial
Banks;
• POJK No. 29/POJK.04/2016 concerning Annual Report of Issuers or Public Companies;
• POJK No. 46/POJK.03/2017 concerning Implementation of Compliance Function of Commercial
Banks;
• POJK No. 1/POJK.03/2019 concerning Implementation of Internal Audit Function in Commercial
Banks;
• POJK No. 37/POJK.03/2019 concerning Transparency and Publication of Bank Reports;
• POJK No.12/POJK.03/2020 dated March 16, 2020 concerning Consolidation of Commercial Banks;
• POJK No. 15/POJK.04/2020 concerning the Planning and Implementation of General Meetings of
Shareholders of Public Companies;
• POJK No. 16/POJK.04/2020 of 2020 concerning the Implementation of General Meetings of
Shareholders of Public Companies Electronically
• POJK No. 63/POJK.03/2020 concerning Reporting of Commercial Banks Through the Financial
Services Authority Reporting System;
• POJK No. 12/POJK.03/2021 concerning Commercial Banks;
• POJK No. 11/POJK.03/2022 concerning the Implementation of Information Technology by
Commercial Banks;
• POJK No. 6/POJK.07/2022 concerning Consumer and Community Protection in the Financial
Services Sector;
• POJK No. 24 of 2022 concerning Development of Human Resources Quality of Commercial Banks;
• POJK No. 17 of 2023 concerning Implementation of Governance for Commercial Banks
Financial Services Authority • SEOJK No. 55/POJK.04/2015 dated December 29, 2015 concerning the Establishment and
Circular (SEOJK) Implementation Guidelines for the Work of the Audit Committee;
• SEOJK No.40/SEOJK.03/2016 dated September 26, 2016 concerning the Implementation of
Governance in the Provision of Remuneration for Commercial Banks;
• SEOJK No. 35/SEOJK.03/2017 dated March 17, 2017 concerning Guidelines for Internal Control
System Standards for Commercial Banks
• SEOJK No. 16/SEOJK.04/2021 dated June 29, 2021 concerning the Form and Content of Annual
Reports of Issuers or Public Companies;
• SEOJK No. 28/SEOJK.03/2022 dated December 22, 2022 concerning Risk Management
Certification for Human Resources of Commercial Banks;
• SEOJK No. 29/SEOJK.03/2022 dated December 27, 2022 concerning Cyber Resilience and
Security for Commercial Banks.
• SEOJK No. 14/SEOJK.03/2025 dated 24 Juni 2025 concerning the Implementation of Governance
for Commercial Banks
Others • Indonesian Corporate Governance Roadmap Towards Better Governance of Issuers and Public
Companies issued by OJK on February 4, 2014;
• The latest Company Articles of Association as stated in Deed No. 17 dated March 23, 2022
concerning changes in issued and paid-up capital.
• Decree of PT Bank Mega Tbk SK: 039/DIRBM/20 concerning Guidelines for Implementing
Corporate Governance
PT BANK MEGA Tbk 2025 Annual Report 283
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Corporate Governance
Governance
Structure
Based on the Law of the Republic of Indonesia No. 40 concerning Limited Liability Companies, the Bank’s
Articles of Association and applicable provisions and laws, the Governance structure of Bank Mega consists
of the General Meeting of Shareholders (GMS), the Board of Commissioners and the Board of Directors. The
structure and organs of GCG Bank Mega have also been adjusted to the provisions stipulated in POJK No. 55/
POJK.03/2016 concerning the Implementation of Governance for Commercial Banks.
MAIN ORGANS
GMS
Board of Commissioners
Board of Directors
SUPPORTING ORGANS
Board of Commissioners Committee Board of Directors Committee
Internal Audit Compliance Risk Management
Anti Money Laundering Corporate Affairs Fraud Banking
284 PT BANK MEGA Tbk 2025 Annual Report
Page 287
To improve and maximize the function of the main c. Work Units under the Board of Directors:
organs of Bank Governance, the following supporting • Internal Audit Work Unit
organs have been formed: • Compliance Work Unit
1. Supporting organs of the Board of Commissioners: • Risk Management Work Unit
a. Audit Committee • Anti Money Laundering (AMLA) Work Unit
b. Risk Monitoring Committee • Anti Fraud Strategy Implementation Work
c. Remuneration and Nomination Committee Unit
The formation of the committees under the As a guideline for the various supporting organs
Board of Commissioners is regulated in the under the Board of Commissioners and the
Board Manual of the Board of Commissioners Board of Directors in carrying out their duties
and is in accordance with the provisions for the and responsibilities, and in order to achieve the
implementation of general bank governance expected goals, Bank Mega has also prepared
stipulated in POJK No.17 of 2023. a number of policies and procedures that are
adjusted to the regulations of the Financial
2. Supporting organs of the Board of Directors: Services Authority and Bank Indonesia as well as
a. Executive Committee under the Board of applicable laws and regulations. These policies and
Directors procedures are then socialized to all employees,
• Risk Management Committee directly and also through media that is easily
• Asset and Liabilities Committee (ALCO) accessible to all employees.
• Credit Policy Committee
• Information Technology Committee
• Human Resources Committee
• Product Committee
• Crisis Management Committee
• Credit Committee
b. In the framework of the Mega Corpora Financial
Conglomerate, the Bank as the Main Entity has
formed the following committees:
• Integrated Risk Management Committee
• Integrated Governance Committee
PT BANK MEGA Tbk 2025 Annual Report 285
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Corporate Governance
Annual General Meeting
of Shareholders
The General Meeting of Shareholders (GMS) is 3. Opportunity to grant power of attorney to another
the highest organ that has rights and authorities party if the shareholder is unable to attend the
that are not possessed by the Board of Directors GMS. The power of attorney form is available
and the Board of Commissioners, within the limits on the Bank’s website on the date of the GMS
determined in the provisions of laws and regulations. Invitation;
The implementation of the Bank Mega GMS is guided 4. Obtaining and studying the GMS materials no
by POJK No.15/POJK.04/2020 concerning the later than 28 (twenty eight) days before the GMS
Planning and Implementation of General Meetings is held, so that Shareholders can vote at the time
of Shareholders of Public Companies, POJK No.16/ of the GMS agenda decision proposal;
POJK.04/2020 concerning the Implementation 5. Opportunity to ask questions in every discussion
of General Meetings of Shareholders of Public of the agenda and every decision of the GMS
Companies Electronically, and Bank Mega’s Articles agenda;
of Association. 6. Opportunity to vote in favor, against, or abstain
on every proposed resolution of the GMS agenda;
In addition, the GMS is also a medium of and
communication between the Board of Directors 7. Receive equal treatment from Bank Mega.
and the Board of Commissioners with shareholders
through the opportunity for questions and answers In addition, Shareholders also have the authority,
given to all shareholders present at each GMS agenda including (i) to appoint and dismiss members
item. of the Board of Commissioners and Board of
Directors, (ii) to evaluate the performance of the
The GMS serves as a forum for Shareholders to make Board of Commissioners and Board of Directors,
decisions and exercise their rights to express opinions (iii) to temporarily dismiss members of the Board
and obtain information related to the Bank. Decisions of Directors, (iv) to approve changes to the Bank’s
taken at the GMS are made fairly and transparently Articles of Association, (v) to approve the annual
based on the interests of the Bank. Shareholders are report, (vi) to approve the remuneration of the
individuals or legal entities that legally own shares Board of Commissioners and Board of Directors,
in the Bank. Shareholders do not intervene in the and (vii) to approve the proposed allocation of the
functions, duties, and authorities of the Board of use of the Bank’s profits including the distribution of
Commissioners and the Board of Directors. As of dividends. The Bank’s Articles of Association regulate
December 31, 20234, the composition of Bank Mega in detail the rights, authorities, and responsibilities of
Shareholders is as follows: Shareholders and can be accessed through the Bank’s
1. PT Mega Corpora (58.02%) website.
2. Public with share ownership < 5% (41.98%).
Authority of the GMS
Rights, Authorities, and Responsibilities of The GMS has authority that is not given to the Board
Shareholders of Directors or the Board of Commissioners, within
Based on the Bank’s Articles of Association, the the limits specified in Law No. 40 of 2007 concerning
Bank’s Shareholders consist of class A and class B Limited Liability Companies and/or the Bank’s Articles
which have equal rights, namely each share has the of Association.
right to 1 (one) vote. The rights held by Shareholders
include, among others, the following: The authority of the GMS includes:
1. Attending the GMS and casting 1 (one) vote; 1. Evaluating the performance of the Board of
2. Opportunity to propose the GMS agenda Commissioners and the Board of Directors;
and candidates for members of the Board of 2. Ratifying changes to the Articles of Association;
Commissioners and Board of Directors by 1 (one) 3. Approving the Board of Directors’ Report, the
or more shareholders representing at least 1/20 Board of Commissioners’ Supervisory Task Report
(one twentieth) of the total number of shares with and the Company’s Financial Report;
voting rights; 4. Determining the allocation of profit use;
5. Appointing and determining the cost of public
accountant services;
286 PT BANK MEGA Tbk 2025 Annual Report
Page 289
6. Determining the amount and type of compensation 2. Extraordinary GMS
and facilities for management; The implementation of an Extraordinary GMS can
7. Approving the Annual Report including the be held at any time by the Board of Directors, upon
Company’s Financial Report and the Company’s written request from the Board of Commissioners
Board of Commissioners’ Supervisory Task Report or 1 (one) or more shareholders who together
and providing settlement and release. represent 1/10 (one tenth) of the total shares with
valid voting rights. An Extraordinary GMS can be
Type of GMS held at any time with reasons and meeting the
With reference to POJK on the implementation of requirements set out in the Bank’s Articles of
GMS and in accordance with the Amendment to Bank Association.
Mega’s Articles of Association, there are 2 (two) types
of GMS: Implementation and Results of Bank Mega
1. Annual GMS 2025 GMS
This GMS is held no later than 6 (six) months after In 2025, Bank Mega held an AGMS on March 27, 2025,
the end of the financial year. The main agenda which was held physically at the Bank Mega Tower
of the Annual GMS consists of the submission and also electronically. All participants who attended
of Financial Statements and Annual Reports the AGMS physically or via e-AGMS were able to
by the Board of Directors to be ratified and attend the meeting and actively participate. The
approved by Shareholders, appointing a Public results of the AGMS decisions have been reported to
Accounting Firm for the following year, deciding the OJK and announced on the Bank’s website (www.
on the use of profits, appointing members of the bankmega.com), the IDX website (www.idx.co.id),
Board of Directors or members of the Board of and the KSEI website (www.ksei.co.id).
Commissioners, and deciding on other matters
required in accordance with the Bank’s Articles of
Association.
Information on AGMS 27 March 2025
Day, Date and Time Thursday, March 27, 2025
Venue Mega Auditorium, Menara Bank Mega 3rd Floor,
Jl. Kapten Tendean Nomor 12-14A,
South Jakarta 12790
Meeting Mechanism Physical and electronic meetings with the KSEI Electronic General Meeting System
application (eASY.KSEI)
Attendance of the Board of The AGMS was attended by the Board of Commissioners and Board of Directors of the
Commissioners and Board of Directors Company as follows:
at the Meeting
Board of Commissioners:
1. Independent Commissioner : Drs. Achjadi Ranuwisastra
2. Independent Commissioner : Lambock V. Nahattands
3. Independent Commissioner : Hizbullah
Board of Directors:
1. President Director : Kostaman Thayib
2. Director : Yuni Lastianto.SE
3. Director : Madi Darmadi Lazuardi
4. Director : Martin Mulwanto
5. Director : Ir.C. Guntur Triyudianto
6. Director : YB Hariantono
Quorum of Attendance of Shareholders The Meeting was attended by Shareholders and/or their proxies/representatives, either
for the Meeting physically or through the eASY.KSEI application, representing 11,217,983,688 shares or
95.55% of the total number of shares with valid voting rights issued by the Company up to
the day of the Meeting, which amounted to 11,740,923,365 shares.
Question-and-Answer Session In each agenda item of the Meeting, the Shareholders were given the opportunity to ask
questions or express opinions related to the discussion of the agenda item. For the First
through the Seventh agenda items of the Meeting, there were no questions from the
Shareholders.
Decision-Making Mechanism Decisions were made based on votes physically present and electronically through the
eASY.KSEI application. Meeting decisions were made through voting, namely by taking into
account physical votes and electronic votes through the eASY.KSEI application.
PT BANK MEGA Tbk 2025 Annual Report 287
Page 290
Corporate Governance
Implementation
Activities
Date
Notification of the Plan and Agenda of the AGMS to the Regulator January 20, 2025
Announcement of the AGMS February 18, 2025
Recording Date List of Shareholders entitled to attend the AGMS March 4, 2025
Invitation including explanation of each agenda item of the AGMS March 5, 2025
The Holding of the AGMS March 27, 2025
Summary of the Minutes of the AGMS April 9, 2025
Deed of Minutes of the AGMS March 27, 2025
Voting and Counting Mechanism March 27, 2025
Independent Party Voting Counter March 27, 2025
Details of the AGMS Decisions March 27, 2025
1st Agenda Approval and ratification of the Company’s Annual Report for the financial year ending on December 31,
2024, consisting of:
a. Report of the Company’s Management;
b. Financial Report of the Company;
c. Supervisory Report of the Company’s Board of Commissioners
Vote Count Results Total Votes Agree: 11,217,983,688 Shares
In Favour Against Abstain*
11,217,983,688 Shares NIL NIL
AGMS Decision 1. Accept and approve the Annual Report of the Board of Directors regarding the Management of the
Company during the 2024 financial year, and the Supervisory Report of the Board of Commissioners
for the financial year ending on December 31, 2024;
2. Accept and ratify the Financial Report for the 2024 Financial Year including the Balance Sheet and
Profit and Loss calculation audited by the Public Accounting Firm Amir Abadi Jusuf, Aryanto, Mawar
& Rekan with its Report number 00014/2.1030/AU.1/07/1298-2/1/II/2025 dated February 7, 2025; and
3. Provide full release and discharge of responsibility to the members of the Board of Directors and
Board of Commissioners for the management and supervision carried out during the 2024 financial
year as long as these actions are reflected in the Financial Report.
Realisasi It has been realized in 2025
2nd Agenda Determination of the use of net profit for the financial year ending on December 31, 2024.
Vote Count Results Total Votes Agree: 11,217,983,688 Shares
In Favour Against Abstain*
11,217,983,688 Shares NIL NIL
AGMS Decision 1. Determine the entire net profit of the Company for the 2023 financial year, which is
IDR2.631.054.084.207,- (three trillion five hundred ten billion six hundred seventy million fifty four
thousand one hundred eighty nine Rupiah) to be used as follows:
a. IDR 54.084.207,- (seventy million fifty four thousand one hundred eighty nine Rupiah) is set aside
as a reserve fund to fulfill the provisions of Article 70 of the UUPT;
b. IDR 1.052.400.000.000,-,- (two trillion four hundred fifty seven billion four hundred twenty million
Rupiah) will be distributed to shareholders as cash dividends; and
c. the remaining IDR1.578.600.000.000,- (one trillion fifty three billion one hundred eighty million
Rupiah) will be recorded as retained earnings.
2. Approve the distribution of cash dividends with the following provisions:
a. The procedure and schedule for the distribution of cash dividends will be determined later;
b. Payment of the cash dividends will be subject to tax deductions in accordance with applicable tax
regulations.
3. Approve the granting of power and authority to the Board of Directors to regulate the procedure and
schedule for the payment of cash dividends and to announce them in accordance with the provisions
of applicable laws and regulations.
Realization Have been realized in 2025
288 PT BANK MEGA Tbk 2025 Annual Report
Page 291
3rd Agenda Board of Directors Report on the Company’s 2025 Business Plan and the Sustainable Financial Action
Plan Report.
AGMS Decision For the Third Meeting agenda, no decision was taken at the Meeting because it was only to be
communicated to shareholders regarding the Company’s 2025 Business Plan and the Sustainable
Financial Action Plan Report.
Realization Has been realized in 2025
4th Agenda Appointment of Public Accounting Firm to conduct an audit of the Company’s Financial Statements for
the 2025 Fiscal Year.
Vote Count Results Total Votes Agree: 11,217,983,688 Shares
In Favour Against Abstain*
11,217,983,688 Shares NIL NIL
AGMS Decision Granting authority and power to the Board of Commissioners to appoint a Public Accounting Firm
registered with the Financial Services Authority, which will conduct an audit of the Company’s finances
for the 2025 financial year by taking into account the recommendations of the Audit Committee to
obtain an auditor with the best quality and price.
Realization Has been realized in 2025
5th Agenda Changes in the Composition of the Company’s Management.
Vote Count Results Total Votes Agree: 11,437,809,709 Shares
In Favour Against Abstain*
11,437,809,709 Shares NIL NIL
AGMS Decision 1. To accept the resignation of Mrs Lay Diza Larentie as Deputy President Director of the Company and
Mr C. Guntur Triyudianto as Director of the Company and appointed Mr Heriwan Gazali as Director of
the Company.
With the above decision, the composition of the Company’s Board of Directors is as follows:
• President Director : Kostaman Thayib
• Vice President Director : Erni (Indivara Erni)
• Director : Madi Darmadi Lazuardi
• Director : Martin Mulwanto
• Director : YB Hariantono
• Director : Yuni Lastianto
• Director : Heriwan Gazali
The appointment of Mr Heriwan Gazali is effective from the time he has obtained approval from the
Financial Services Authority for the Fit and Proper Test and fulfils the prevailing laws and regulations,
with a term of office until the Annual General Meeting of Shareholders held in 2029 (two thousand
twenty nine) without prejudice to the right of the General Meeting of Shareholders to dismiss him at
any time.
2. Approved the granting of power of attorney to the Board of Directors of the Company to state the
resolutions of this Meeting in a notarial deed and report it to the competent authorities.
Realization Has been realized in 2025
PT BANK MEGA Tbk 2025 Annual Report 289
Page 292
Corporate Governance
6th Agenda Determination of honorarium and other allowances for the Board of Commissioners and Board of
Directors for 2025, as well as Division of Duties and Authorities of the Board of Directors.
Vote Count Results Total Votes Agree: 11,217,983,688 Shares
In Favour Against Abstain*
11,217,983,688 Shares NIL NIL
AGMS Decision 1. Determine the honorarium budget for all members of the Board of Commissioners of IDR1,115,000,000,-
(one billion one hundred and fifteen million Rupiah) per month, taxes borne by the Company, and
grant power and authority to the Company’s Board of Commissioners to determine its distribution
and other allowances for each member of the Board of Commissioners, which is valid until decided
otherwise in the next Annual General Meeting of Shareholders.
2. Approve the granting of power and authority to the Board of Commissioners for and on behalf of the
Meeting to determine the salary and other allowances for each member of the Company’s Board of
Directors.
Realization Has been realized in 2025
7th Agenda Approval of the Company’s Recovery Plan Update.
Vote Count Results Total Votes Agree: 11,217,983,688 Shares
In Favour Against Abstain*
11,217,983,688 Shares NIL NIL
AGMS Decision 1. Approve the update of the Company’s Action Plan (Recovery Plan) as set out in the Recovery Action
Plan Document for the 2024 period, which has been prepared by the Company and submitted to the
Financial Services Authority (OJK) in order to comply with POJK Regulation No. 5 of 2024 concerning
the Determination of Supervisory Status and the Handling of Problems of Commercial Banks. This
includes changes to the trigger levels of the CET1 indicator, refinements to the Excess Statutory
Reserve (Giro Wajib Minimum) indicator, as well as the fulfillment of the adequacy and eligibility
requirements of deposits and/or debt or investment instruments with capital characteristics held
by the Bank, through the reissuance of Subordinated Debt (Subdebt) instruments on a private basis
(without a public offering) and with write-down features (in accordance with OJK Circular Letter No.
20/SEOJK.03/2016), to replace Bank Mega’s 2020 Subdebt that will mature in May 2025.
2. Approve to grant power and authority to the Company’s Board of Directors to implement one or
several options in the update of the Company’s Recovery Plan by first obtaining approval from the
Board of Commissioners, including in the event of an urgent situation and condition, where the
Company’s Board of Directors must implement one or several options in the update of the Company’s
Recovery Plan which requires the approval of the General Meeting of Shareholders, on the condition
that the provisions of laws and regulations in the Capital Market sector are still observed considering
that the Company is a Public Company.
3. Declare that the granting of power and authority is effective from the time the proposal submitted in
this event is received and approved by this Meeting.
Realization It has been realized in 2025
Details of the AGMS Decisions 1 March 2024
1st Agenda Approval and ratification of the Company’s Annual Report for the financial year ending on December 31,
2023, consisting of:
a. Report of the Company’s Management;
b. Financial Report of the Company;
c. Supervisory Report of the Company’s Board of Commissioners.
Vote Count Results Total Votes Agree: 11.217.983.688 Shares
In Favour Against Abstain*
11,437,809,709 Shares NIL NIL
AGMS Decision 1. Accept and approve the Annual Report of the Board of Directors regarding the Management of the
Company during the 2023 financial year, and the Supervisory Report of the Board of Commissioners
for the financial year ending on December 31, 2023;
2. Accept and ratify the Financial Report for the 2023 Financial Year including the Balance Sheet and
Profit and Loss calculation audited by the Public Accounting Firm Amir Abadi Jusuf, Aryanto, Mawar
& Rekan with its Report number 00010/2.1030/AU.1/07/1298-1/1/I/2024 dated January 26, 2024; and
3. Provide full release and discharge of responsibility to the members of the Board of Directors and
Board of Commissioners for the management and supervision carried out during the 2023 financial
year as long as these actions are reflected in the Financial Report.
Realization It has been realized in 2024
290 PT BANK MEGA Tbk 2025 Annual Report
Page 293
2nd Agenda Determination of the use of net profit for the financial year ending on December 31, 2023.
Vote Count Results Total Votes Agree: 11,437,809,709 Shares
In Favour Against Abstain*
11,437,809,709 Shares NIL NIL
AGMS Decision 1. Determine the entire net profit of the Company for the 2023 financial year, which is
IDR3,510,670,054,189,- (three trillion five hundred ten billion six hundred seventy million fifty four
thousand one hundred eighty nine Rupiah) to be used as follows:
a. IDR 70,054,189,- (seventy million fifty four thousand one hundred eighty nine Rupiah) is set aside
as a reserve fund to fulfill the provisions of Article 70 of the UUPT;
b. IDR 2,457,420,000,000,- (two trillion four hundred fifty seven billion four hundred twenty million
Rupiah) will be distributed to shareholders as cash dividends; and
c. the remaining IDR1,053,180,000,000,- (one trillion fifty three billion one hundred eighty million
Rupiah) will be recorded as retained earnings.
2. Approve the distribution of cash dividends with the following provisions:
a. The procedure and schedule for the distribution of cash dividends will be determined later;
b. Payment of the cash dividends will be subject to tax deductions in accordance with applicable tax
regulations.
3. Approve the granting of power and authority to the Board of Directors to regulate the procedure and
schedule for the payment of cash dividends and to announce them in accordance with the provisions
of applicable laws and regulations.
Realization It has been realized in 2024
3rd Agenda Board of Directors Report on the Company’s 2024 Business Plan and the Sustainable Financial Action
Plan Report.
AGMS Decision For the Third Meeting agenda, no decision was taken at the Meeting because it was only to be
communicated to shareholders regarding the Company’s 2024 Business Plan and the Sustainable
Financial Action Plan Report.
Realization It has been realized in 2024
4th Agenda Appointment of Public Accounting Firm to conduct an audit of the Company’s Financial Statements for
the 2024 Fiscal Year.
Vote Count Results Total Votes Agree: 11,437,809,709 Shares
In Favour Against Abstain*
11,437,809,709 Shares NIL NIL
AGMS Decision Granting authority and power to the Board of Commissioners to appoint a Public Accounting Firm
registered with the Financial Services Authority, which will conduct an audit of the Company’s finances
for the 2024 financial year by taking into account the recommendations of the Audit Committee to
obtain an auditor with the best quality and price.
Realization It has been realized in 2024
PT BANK MEGA Tbk 2025 Annual Report 291
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Corporate Governance
5th Agenda Change in the compositon of the Company’s Management
Vote Count Results Total Votes Agree: 11.437.809.709 shares or 100% of the attendance.
In Favour Against Abstain*
11,437,809,709 shares NIL NIL
AGMS Decision 1. Accept the resignation of Mr. Yungky Setiawan as Deputy President Commissioner of the Company.
With the above decision, the composition of the Company’s Board of Commissioners is as follows:
• President Commissioner : Chairul Tanjung
• Independent Commissioner : Achjadi Ranuwisastra
• Independent Commissioner : Lambock V. Nahattands
• Independent Commissioner : Hizbullah
2. Reappoint the members of the Company’s Board of Directors with the following composition:
• President Director : Kostaman Thayib
• Deputy President Director : Indivara Erni
• Deputy President Director : Lay Diza Larentie
• Director : Yuni Lastianto
• Director : Madi Darmadi Lazuardi
• Director : Martin Mulwanto
• Director : C. Guntur Triyudianto
• Director : YB Hariantono
The reappointment is effective from the time this Meeting is closed until the Annual General Meeting
of Shareholders held in 2029 (two thousand twenty nine), without prejudice to the rights of the
General Meeting of Shareholders to dismiss them at any time.
3. Approve the granting of power of attorney to the Company’s Board of Directors to state the decisions
of this Meeting in a notarial deed and report changes to the composition of the members of the Board
of Commissioners and the reappointment of all members of the Company’s Board of Directors to the
authorized agency.
Realization It has been realized in 2024
6th Agenda Determination of honorarium and other allowances for the Board of Commissioners and Board of
Directors for 2024, as well as Division of Duties and Authorities of the Board of Directors.
Vote Count Results Total Votes Agree: 11,437,809,709 Shares
In Favour Against Abstain*
11,437,809,709 Shares NIL NIL
AGMS Decision 1. Determine the honorarium budget for all members of the Board of Commissioners of IDR1,115,000,000,-
(one billion one hundred and fifteen million Rupiah) per month, taxes borne by the Company, and
grant power and authority to the Company’s Board of Commissioners to determine its distribution
and other allowances for each member of the Board of Commissioners, which is valid until decided
otherwise in the next Annual General Meeting of Shareholders.
2. Approve the granting of power and authority to the Board of Commissioners for and on behalf of the
Meeting to determine the salary and other allowances for each member of the Company’s Board of
Directors.
Realization It has been realized in 2024
292 PT BANK MEGA Tbk 2025 Annual Report
Page 295
7th Agenda Approval of the Company’s Recovery Plan Update.
Vote Count Results Total Votes Agree: 11,437,809,709 Shares
In Favour Against Abstain*
11,437,809,709 Shares NIL NIL
AGMS Decision 1. Approve the Update of the Company’s Recovery Plan which has been prepared in the Recovery Plan
Document for the 2023 Period and submitted by the Company to the OJK in order to comply with
the provisions of POJK Number 14/POJK.03/2017, including changes to the Company’s trigger level
or Minimum Reserves.
2. Approve to grant power and authority to the Company’s Board of Directors to implement one or
several options in the update of the Company’s Recovery Plan by first obtaining approval from the
Board of Commissioners, including in the event of an urgent situation and condition, where the
Company’s Board of Directors must implement one or several options in the update of the Company’s
Recovery Plan which requires the approval of the General Meeting of Shareholders, on the condition
that the provisions of laws and regulations in the Capital Market sector are still observed considering
that the Company is a Public Company.
3. Declare that the granting of power and authority is effective from the time the proposal submitted in
this event is received and approved by this Meeting.
Realization It has been realized in 2024
PT BANK MEGA Tbk 2025 Annual Report 293
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Corporate Governance
Board of
Commissioners
The Board of Commissioners of Bank Mega is 3. Bank Articles of Association
a key governing body within Bank Mega’s GCG 4. General Guidelines for GCG Indonesia from
structure, responsible for overseeing the Bank’s the National Committee for Governance Policy
management by the Board of Directors. This (KNKG), and
supervisory role is exercised by providing guidance 5. ASEAN Corporate Governance Scorecard
and recommendations to the Board of Directors in
accordance with applicable laws, regulations, and the In 2024, Bank Mega updated and renewed the
Bank’s Articles of Association. contents of the Board Manual to comply with POJK
No. 17 of 2023 concerning the Implementation of
Legal Basis Governance for Commercial Banks and is stated in the
The formation of the Board of Commissioners Decree of the Board of Directors No. 042/DIRBM/24
and appointment of members of the Board of dated May 6, 2024 concerning the Board Manual. The
Commissioners are carried out by referring to several update of the Board of Commissioners Board Manual
legal bases and provisions, including: regulates various matters, including:
1. Law No. 40 of 2007 concerning Limited Liability 1. Duties, Responsibilities and Authorities of the
Companies. Board of Commissioners
2. Financial Services Authority Regulation 2. Regulations on the authority and decision-making
No. 33/POJK.04/2014 concerning the Board procedures of the Board of Commissioners.
of Directors and Board of Commissioners of 3. Work Ethics of the Board of Commissioners
Issuers or Public Companies, Financial Services 4. Meetings of the Board of Commissioners
Authority Regulation No. 55/POJK.03/2016 dated 5. Restrictions for the Board of Commissioners
December 7, 2016 concerning the Implementation 6. Performance Assessment of the Board of
of Governance for Commercial Banks. Commissioners
3. Financial Services Authority Regulation 7. The procedures governing the working relationship
No. 17 of 2023 dated December 14, 2023 between the Board of Commissioners and the
concerning the Implementation of Governance for Board of Directors
Commercial Banks.
4. Deed of Statement of GMS Resolutions Structure, Number and Composition of the
No. 02 dated March 4, 2024 Board of Commissioners
1. The Board of Commissioners of Bank Mega is led
Board of Commissioners Charter by the President Commissioner.
(Board Manual) 2. 3 (three) out of 4 (four) people or 75% (Seventy
Bank Mega has a Board of Commissioners Guidelines five percent) of the members of the Board of
and Rules of Procedure (Board Manual) to serve as a Commissioners of Bank Mega are Independent
framework for the Board of Commissioners in fulfilling Commissioners.
its functions, duties, and responsibilities. The legal 3. The appointment and/or replacement of members
basis for formulating the Board of Commissioners of the Board of Commissioners of Bank Mega has
Charter includes: taken into account the recommendations of the
1. Law of the Republic of Indonesia No. 40 of 2007 Nomination and Remuneration Committee and
concerning Limited Liability Companies obtained approval from the GMS and OJK.
2. OJK Regulations and OJK Circulars regarding 4. All members of the Board of Commissioners of
the implementation and organs of Corporate Bank Mega have passed the Fit and Proper Test.
Governance
No. Name Position Term of Office
1 Chairul Tanjung President Commissioner 25 February 2022 to GMS 2027
2 Achjadi Ranuwisastra Independent Commissioner 25 February 2022 to GMS 2027
3 Lambock V.Nahattands Independent Commissioner 25 February 2022 to GMS 2027
4 Hizbullah Independent Commissioner 24 February 2023 to GMS 2027
294 PT BANK MEGA Tbk 2025 Annual Report
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Independence of the Board of Commissioners
Referring to the Board Manual of the Board of Commissioners, the majority of members of the Board of
Commissioners do not have family relationships up to the second degree with fellow members of the Board
of Commissioners and/or members of the Board of Directors. Former members of the Board of Directors or
Executive Officers of the Bank, or parties who have relationships with the Bank that can affect the ability of
the person concerned to act independently, are required to undergo a cooling off period of at least 1 (one) year
before becoming an Independent Commissioner at the Bank. This provision does not apply to former members
of the Board of Directors who are in charge of the supervisory function or Executive Officers who are in charge
of the supervisory function at the Bank.
All members of the Board of Commissioners make a Statement of Independence which is valid according to
the period or term of office as determined in the GMS. All members of the Board of Commissioners also make
a Statement of Not Utilizing the Bank for personal gain which is valid according to the period or term of office
as determined in the GMS.
Fit and Proper Test
Prospective members of the Board of Commissioners are required to take the Fit and Proper Test and obtain
approval from the OJK before carrying out their actions, duties and functions as members of the Board of
Commissioners. This is regulated by OJK Regulation No. 27/POJK.03/2016 concerning the Fit and Proper
Assessment for Main Parties of Financial Services Institutions. Members of the Bank’s Board of Commissioners
must have adequate integrity, competence and financial reputation.
Legal Basis for
No. Name Position Organizer BI/OJK Approval Reappointment
Appointment
1 Chairul President OJK EGMS No. 21 dated No. SR-106/PB.12/2018 AGMS No. 09 dated
Tanjung Commissioner November 15, 2017 dated May31, 2018 February 25, 2022
2 Achjadi Independent BI AGMS No. 33 dated No. 6/38/DGS/DPIP/Rahasia AGMS No. 09 dated
Ranuwisastra Commissioner February 27, 2004 dated May 18, 2004. February 25, 2022
3 Lambock V. Independent OJK EGMS No. 7 dated No. SR-220/D.03/2015 AGMS No. 09
Nahattands Commissioner May 7, 2015 dated 27 November 27, 2015 dated February 25,
2022
4 Hizbullah Independent OJK AGMS No. 07 No. SR-127/PB.02/2023 -
Commissioner 24 Feb 2023 dated 25 July 2023
Duties, Responsibilities, and Authorities of the 5. Ensuring that the Board of Directors has followed
Board of Commissioners up on Audit findings and recommendations from
The Board of Commissioners of Bank Mega carries the Internal Audit Work Unit, external auditors, the
out its duties and responsibilities as regulated in the results of supervision by the Financial Services
Board Manual, including the following: Authority, Bank Indonesia and/or the results of
1. Directing, monitoring and evaluating the Bank›s supervision by other authorities.
strategic policies to be in accordance with the 6. Evaluating the implementation of the Bank›s
Bank›s objectives by taking into account the compliance function at least 2 (two) times a year
provisions and regulations applicable to the by providing suggestions in order to improve
banking industry. the quality of the implementation of the Bank›s
2. Ensuring that the Board of Directors has compliance function to the President Director with
implemented the principle of prudence in the a copy to the Director in charge of the compliance
Bank›s business activities. function.
3. Ensuring that the implementation of Good 7. Cultivate a culture of compliance and anti-fraud
Governance Principles is carried out in every culture throughout the organization.
Bank›s business activity at all levels or levels of the
organization. Board of Commissioners Authorities
4. Ensuring that the implementation of risk 1. Examine all books, letters, and other evidence
management is adequate in accordance with the 2. To examine and reconcile the condition of cash,
Risk Management Policy and Risk Management securities, and others.
Strategy. 3. To be informed of all actions that have been
carried out by the Board of Directors
PT BANK MEGA Tbk 2025 Annual Report 295
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Corporate Governance
4. Entering buildings and yards or other places used 12. Appoint one of the Directors to carry out the work
or controlled by the Bank. of the vacant Director with due observance of the
5. Request the Board of Directors and/or other applicable provisions.
officials to provide explanations on all matters 13. Hold a GMS no later than 90 (ninety) days after
relating to the management of the Bank. the temporary dismissal which will decide whether
6. Request the Board of Directors and/or other the Directors concerned will be permanently
officials under the Board of Directors, with the dismissed or returned to their original position.
knowledge of the Board of Directors, to attend The temporarily dismissed Directors shall be
Board of Commissioners meetings. given the opportunity to be present to defend
7. Attend Board of Directors meetings and provide themselves.
views on matters discussed. 14. If the GMS is unable to make a decision or is not
8. Set limits on the value of legal actions of the Board held within a period of no later than 90 (ninety)
of Directors that require written approval from the days after the temporary dismissal, the temporary
Board of Commissioners. dismissal shall be null and void, and the person
9. To render decision on proposed legal actions of concerned shall be entitled to resume his/her
the Board of Directors that require the approval of position.
the Board of Commissioners.
10. Provide written responses to provide opinions and Board of Commissioners Meeting
suggestions to the GMS on the proposed legal Board of Commissioners Meetings are regulated in the
actions to be carried out by the Board of Directors Board Manual of the Board of Commissioners, namely
which will be submitted to the GMS for approval. held periodically, at least 1 (one) time in 2 (two)
11. The Board of Commissioners, through a meeting months or more if deemed necessary by the Board
of the Board of Commissioners, by majority vote, of Commissioners. A meeting is considered valid if
has the right to temporarily dismiss one or more attended by a majority of the Board of Commissioners,
members of the Board of Directors from office defined as more than 50% of its total members. Each
if the member of the Board of Directors acts member of the Board of Commissioners is required
contrary to the Articles of Association and/or the to physically attend the Board of Commissioners
prevailing laws and regulations. Such dismissal meeting at least 2 (two) times a year.
must be notified to the person concerned along
with the reasons.
Table of Board of Commissioners Meetings and Attendance Level of Each Member of the Board of Commissioners
Joint Meeting of the Board of
Board of Commissioners Meeting Commissioners and Board of GMS
Directors
No Name
Average Average Average
Attendance Attendance Attendance Attendance Attendance Attendance
Attendance Attendance Attendance
Frequency Rate Frequency Rate Frequency Rate
Rate Rate Rate
1 Chairul 9 100% 31 100% - 0%
Tanjung
2 Achjadi 9 100% 31 100% 1/1 100%
Ranuwisastra 100% 97% 100%
3 Lambock V. 9 100% 27 87% 1/1 100%
Nahattands
4 Hizbullah 9 100% 31 100% 1/1 100%
Board of Commissioners Meeting Agenda Table
Board of Commissioner
No. Date Agenda
Members Present
1 January 6, 2025 1. Chairul Tanjung 1. Bank Mega’s Performance in 2024.
2. Achjadi Ranuwisastra 2. Bank Mega’s Work Plan and Policy Direction for 2025.
3. Lambock V. Nahattands 3. Self-Assessment of the Board of Commissioners for 2024.
4. Hizbullah
2 February 17, 2025 1. Chairul Tanjung 1. Preparation for the Annual General Meeting of Shareholders
2. Achjadi Ranuwisastra (AGMS) of Bank Mega for the 2024 Financial Year.
3. Lambock V. Nahattands 2. Implementation of Integrated Governance within the Mega
4. Hizbullah Corpora Business Group.
296 PT BANK MEGA Tbk 2025 Annual Report
Page 299
Board of Commissioners Meeting Agenda Table
Board of Commissioner
No. Date Agenda
Members Present
3 March 3, 2025 1. Chairul Tanjung Changes in the Composition of Members of the Remuneration and
2. Achjadi Ranuwisastra Nomination Committee
3. Lambock V. Nahattands
4. Hizbullah
4 March 26, 2025 1. Chairul Tanjung Changes in the Composition of the Company’s Management.
2. Achjadi Ranuwisastra
3. Lambock V. Nahattands
4. Hizbullah
5 May 5, 2025 1. Chairul Tanjung 1. Evaluation of Bank Mega’s Performance as of March 31, 2025
2. Achjadi Ranuwisastra 2. Bank Mega’s Work Plan and Policy Direction for 2025.
3. Lambock V. Nahattands
4. Hizbullah
6 July 28, 2025 1. Chairul Tanjung 1. Publication Financial Statements of PT Bank Mega Tbk as of June
2. Achjadi Ranuwisastra 30, 2025.
3. Lambock V. Nahattands 2. Implementation of the Bank’s Compliance Function for the First
4. Hizbullah Semester of 2025.
3. Changes in the Composition and Assignment of Duties of the
Members of the Board of Directors.
7 August 25, 2025 1. Chairul Tanjung 1. Update of the Credit Approval Authority Limit Policy (BWMK).
2. Achjadi Ranuwisastra 2. Implementation of Integrated Governance within the Mega
3. Lambock V. Nahattands Corpora Business Group.
4. Hizbullah
8 September 19, 2025 1. Chairul Tanjung Appointment of a Public Accounting Firm (KAP) for the 2025
2. Achjadi Ranuwisastra Financial Year.
3. Lambock V. Nahattands
4. Hizbullah
9 November 3, 2025 1. Chairul Tanjung Evaluation of the Performance of PT Bank Mega Tbk as of September
2. Achjadi Ranuwisastra 30, 2025.
3. Lambock V. Nahattands
4. Hizbullah
Supervision of the Board of Commissioners in 2025 status, and stress test results, as well as reviewing
In 2025, the Board of Commissioners fully carried out the Bank’s mandatory risk management policies,
its supervisory function, including: including the Funding Contingency Plan policy,
1. Analyzing, providing input, and jointly approving and evaluating the alignment between risk
the Bank Business Plan (RBB) together with management policies and their implementation.
the Board of Directors, including reviewing 6. Ensuring that the Board of Directors has followed
and approving any amendments to the RBB for up on audit findings and recommendations
submission to OJK within the timeframe stipulated from the Internal Audit Work Unit (SKAI),
by OJK. including improvements related to findings from
2. Supervising the implementation of the RBB, which examinations by external auditors and regulators.
is periodically reported to OJK through RBB 7. With regard to liquidity in both Rupiah and US
supervisory reports. Dollars, the Board of Commissioners periodically
3. Monitoring, analyzing, and providing input on the receives reports from the Board of Directors to
Bank’s strategic plans. obtain a clear overview of the Bank’s funding
4. Conducting periodic reviews of the Bank’s financial structure and liquidity, as well as its funding
performance. In every meeting of the Board of strategy.
Commissioners and/or its committees, business 8. Conducting reviews of: (i) the semiannual
units are also invited to present their respective supervisory reports, (ii) the self-assessment report
performance. on Good Corporate Governance, and (iii) related-
5. In line with the prevailing regulations, conducting party transactions, as well as approving several
active supervision of risk management, including internal policies requiring approval up to the level
carrying out a self-assessment of the Bank’s of the Board of Commissioners.
soundness level using the Risk-Based Bank 9. Receiving the latest reports on investments and
Rating (RBBR) method. In 2025, through the their achievements related to operations and
Risk Monitoring Committee, monitoring risk information technology that were implemented in
management, asset quality, the Bank’s soundness 2024.
PT BANK MEGA Tbk 2025 Annual Report 297
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Corporate Governance
10. Monitoring the Bank’s operational risks, including 16. The risk oversight function has been carried out
non-performing loans (NPL), impaired loans, and through the Risk Monitoring Committee, which
fraud. provides recommendations to the Board of
11. Reviewing and approving the updated Recovery Commissioners in order to support the effective
Plan that was submitted to OJK at the end of execution of the Board of Commissioners’ duties
November 2024, and ensuring that the updated and responsibilities related to risk management.
Recovery Plan was also submitted for approval 17. Performing supervisory functions and overseeing
by the Shareholders at the 2025 Annual General the implementation of Integrated Governance
Meeting of Shareholders (AGMS). (TKT) within the Mega Corpora Financial
12. Reviewing, providing input on, and approving the Conglomerate through the TKT Committee,
Information Technology Strategic Plan. including evaluating the implementation of TKT
13. In 2025, the Board of Commissioners approved by assessing the adequacy of internal controls and
the recommendations of the Nomination and the implementation of the compliance function in
Remuneration Committee to be submitted to the an integrated manner.
General Meeting of Shareholders (GMS), namely: 18. Analyzing, providing input on, and approving the
a. The appointment and changes in the composition 2026 Sustainable Finance Action Plan (RAKB) and
of the Board of Directors of PT Bank Mega Tbk. the realization of the 2025 RAKB for submission
b. Changes in the composition and determination to OJK.
of the duties of the members of the Board of
Directors of PT Bank Mega Tbk. As stipulated in the Board Manual, the Board of
14. With regard to Human Resources (HR), the Board Commissioners prepares a report on the results of
of Commissioners, through the Nomination and supervision for 1 (one) year, a report on the supervision
Remuneration Committee, monitored manpower of business plans per semester, a report on the main
policies and HR management functions that points of internal audit results, a report on violations
involve risk and have a significant impact on of laws and regulations in the financial and banking
the Bank, and conducted supervision over the sector, and conditions or estimated conditions that
implementation of risk management related to could endanger the continuity of the bank’s business
outsourcing. and other reports submitted in the annual report on
15. Through the Audit Committee, reviewing the the implementation of the Bank’s governance.
financial statements, including the presentation of
the financial statements, accounting treatments, The recommendations provided by the Board of
and their compliance with generally accepted Commissioners include the following:
accounting principles, reviewing the adequacy
of publication reports and reporting to the
authorities, and evaluating the implementation of
the compliance function at the Bank.
Board of Commissioners Recommendations in 2025
No Document No. Date Subject
1. MD.001/KOMISARIS/25 January 20, 2025 Evaluation of the Remuneration and Nomination Committee’s Performance
in 2024.
2. MD.002/KOMISARIS/25 January 20, 2025 Evaluation of the Risk Monitoring Committee’s Performance in 2024.
3. MD.003/KOMISARIS/25 January 20, 2025 Evaluation of the Audit Committee’s Performance in 2024.
4. MD.004/KOMISARIS/25 January 22, 2025 Evaluation of the Implementation of the Duties of the Internal Audit Division
(IADT) of PT Bank Mega Tbk. for the Second Semester of 2024.
5. MD.005/KOMISARIS/25 January 24, 2025 Evaluation of the Work Plan and Budget of the Internal Audit Division
(IADT) of PT Bank Mega Tbk. for 2025..
6. MD.006/KOMISARIS/25 January 31, 2025 Evaluation of the Risk Profile for the Fourth Quarter / 2024.
7. MD.007/KOMISARIS/25 January 31, 2025 Evaluation of the Implementation of the Compliance Function for the
Second Semester of 2024.
8. MD.008/KOMISARIS/25 February 17, 2025 Recommendation on the Implementation of Integrated Governance.
9. MD.009/KOMISARIS/25 March 3, 2025 Changes in the Composition of Members of the Remuneration and
Nomination Committee.
10. MD.010/KOMISARIS/25 April 21, 2025 Evaluation of the Implementation of the Duties of the Internal Audit Division
(IADT) of PT Bank Mega Tbk. for the Periode of Januari - Februari 2025.
11. MD.011/KOMISARIS/25 April 25, 2025 Evaluation of the Risk Profile for the First Quarter / 2025.
12. MD.012/KOMISARIS/25 May 29, 2025 Evaluation of the Implementation of the Duties of the IADT of PT Bank Mega
Tbk. for the Periode of March 2025.
298 PT BANK MEGA Tbk 2025 Annual Report
Page 301
Board of Commissioners Recommendations in 2025
No Document No. Date Subject
13. No.MD. 013/KOMISARIS/25 July 7, 2025 Evaluation of the Results of the Implementation of the Duties of the Internal
Audit Division (IADT) of PT Bank Mega Tbk for the First Semester of 2025.
14. No.MD. 014/KOMISARIS/25 July 28, 2025 Evaluation of the Performance of the Risk Monitoring Committee for the
First Semester of 2025.
15. No.MD. 015/KOMISARIS/25 July 28, 2025 Evaluation of the Performance of the Remuneration and Nomination
Committee for the First Semester of 2025.
16. No.MD. 016/KOMISARIS/25 July 28, 2025 Evaluation of the Performance of the Audit Committee for the First
Semester of 2025.
17. No.MD. 017/KOMISARIS/25 August 4, 2025 Evaluation of the Implementation of the Compliance Function for the First
Semester of 2025.
18. No.MD. 018/KOMISARIS/25 August 25, 2025 Recommendation on the Implementation of Integrated Governance
19. No.MD. 019/KOMISARIS/25 October 1, 2025 Appointment of a Public Accounting Firm (KAP) for the 2025 Financial Year
20. No.MD. 020/KOMISARIS/25 October 20, 2025 Evaluation of the Results of the Implementation of the Duties of the
Internal Audit Division (IADT) of PT Bank Mega Tbk for the period August–
September 2025
21. No.MD. 021/KOMISARIS/25 December 1, 2025 Change of Public Accountant for the Audit of the Financial Statements for
the 2025 Financial Year
Training and/or Competency Improvement of Implementation and Results of Performance
Board of Commissioners Members Assessment of Committees under the Board of
Bank Mega provides various competency Commissioners 2025
development programs for members of the Board of When evaluating the performance of the three
Commissioners, aligning with advancements in the Committees, the Board of Commissioners refers
banking industry and governance. These programs to the predetermined assessment criteria, namely
are designed to enhance the Board of Commissioners’ professionalism and independence, implementation of
ability to effectively oversee the Bank’s management supervisory and coaching functions, and identification
by the Board of Directors. Details of the training and of matters requiring the attention of the Board of
competency development programs attended by the Commissioners. The assessment of the Committee’s
Board of Commissioners in 2025 can be found in the performance is based on an assessment of the
Company Profile Chapter, specifically in the Board of Committee’s performance collectively (collegial), the
Commissioners Profile section of this Annual Report. performance of each Committee member, and the
performance of each Committee Chairman.
Orientation Program for New Commissioners
In 2025, there was no orientation activities for new The Board of Commissioners considers that the
Board of Commissioners members, since there was Committees have carried out their duties and
no new commissioner appointed. responsibilities appropriately throughout 2025. All
recommendations of each Committee have also been
Assessment on the Performance of Board of accepted by the Board of Commissioners and taken
Commissioners Committees into consideration in the decision-making process on
The Board of Commissioners periodically assesses the proposals submitted by the Board of Directors.
and evaluates the performance of each Committee (Mohon detil hasil penilaian dalam score dapat
under the Board of Commissioners (at least once a ditampilkan)
year), consisting of:
1. Collegial assessment of the performance of INDEPENDENT COMMISSIONER
committees under the Board of Commissioners;
2. Individual assessment of the performance An Independent Commissioner is a member of the Board
of Committee members under the Board of of Commissioners who has no financial, managerial,
Commissioners; and share ownership, or family ties with other members of
3. Assessment of the performance of the the Board of Commissioners, members of the Board
Chairperson of the Committee under the Board of of Directors and/or controlling shareholders or with
Commissioners. the Bank, which may affect the ability of the person
concerned to act independently in accordance with
The Board of Commissioners has established the the principles of GCG. Independent Commissioners
following criteria for assessing the performance of are responsible for supervising and also representing
committees under the Board of Commissioners: the interests of minority shareholders. The existence
1. Professionalism and independence of the Bank’s Independent Commissioners has
2. Implementation of supervisory and coaching met the requirements in accordance with OJK
functions Circular Letter No.14/SEOJK.03/2025 concerning
3. Identification of matters requiring the attention of
the Board of Commissioners.
PT BANK MEGA Tbk 2025 Annual Report 299
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Corporate Governance
the Implementation of Governance for Commercial Number and Composition of Independent
Banks, and POJK No.17 of 2023 concerning the Commissioners
Implementation of Governance for Commercial Banks In 2025, Bank Mega has three Independent
which came into effect on September 14, 2023. Commissioners out of a total of four members of the
Board of Commissioners, representing more than 50%
Independence Requirements for Independent of the composition. This structure complies with POJK
Commissioners Regulation No. 17 of 2023 on the Implementation of
The independence requirements for Independent Governance for Commercial Banks, which requires that
Commissioners are regulated in POJK No. 33/ Independent Commissioners constitute at least 50%
POJK.04/2014, including: of the total Board of Commissioners. Additionally, the
1. Not a person who works or has the authority and number of Independent Commissioners at Bank Mega
responsibility to plan, lead, control, or supervise the meets the minimum requirements set by the ASEAN
activities of the Issuer or Public Company within Corporate Governance Scorecard, which mandates
the last 6 (six) months, except for reappointment that at least 50% of the Board of Commissioners be
as an Independent Commissioner of the Issuer or Independent Commissioners.
Public Company in the following period.
2. Does not have shares, either directly or indirectly, Members of the Independent Commissioners of Bank
in the Issuer or Public Company. Mega are:
3. Does not have an affiliated relationship with the
Issuer or Public Company, members of the Board Table of Independent Commissioners
of Commissioners, members of the Board of Name Terms of Office
Directors, or major shareholders of the Issuer or Achjadi Ranuwisastra 2023 – 2027
Public Company.
Lambock V. Nahattands 2023 – 2027
4. Does not have a business relationship, either
Hizbullah 2023 – 2027
directly or indirectly, related to the business
activities of the Issuer or Public Company.
Independence Statement of Each Independent Commissioner
By referring to the provisions in Article 25 paragraph 1 of POJK No.33/POJK.04/2014 concerning the Board
of Directors and Board of Commissioners of Issuers or Public Companies, the following is the independence
statement of each Independent Commissioner of Bank Mega:
Table of Fulfillment of Independence Aspects
Achjadi Lambock V.
Independent Commissioner Criteria Hizbullah
Ranuwisastra Nahattands
Not a person who works or has the authority and responsibility to plan, √ √ √
lead, control, or supervise the Bank’s activities within the last 6 (six)
months
Does not have shares either directly or indirectly in the Bank √ √ √
Does not have an affiliated relationship with the Bank, other members √ √ √
of the Board of Commissioners, members of the Board of Directors or
Controlling Shareholders of the Bank.
Does not have financial relationships, management relationships, share √ √ √
ownership relationships, family relationships up to the second degree
with other members of the Board of Commissioners, the Board of
Directors and/or Controlling Shareholders of the Bank.
Does not have business relationships either directly or indirectly related √ √ √
to the Bank’s business activities.
Loan Provision Policy for Members of the Board of Commissioners
The policy on loan provisions for members of the Board of Commissioners is detailed in the sub-chapter “Provision
of Funds to Related Parties and Management” within the Management Discussion and Analysis section of this
Annual Report.
300 PT BANK MEGA Tbk 2025 Annual Report
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Board of
Directors
The Board of Directors is the Bank’s governing Updates to the Board of Directors Charter are
body, collectively authorized and responsible for carried out with reference to the prevailing laws and
managing the Company in line with its objectives, regulations in Indonesia. This manual is binding on
while also representing the Bank in legal matters both every member of the Board of Directors in carrying
internally and externally, as outlined in the Articles of out the Bank’s management functions. In 2024, the
Association. Board of Directors Manual of Bank Mega has been
updated and renewed to comply with POJK No. 17 of
At Bank Mega, the Board of Directors oversees 2023 concerning the Implementation of Governance
decision-making for the Bank’s operations and daily for Commercial Banks and is stated in the Board of
business activities. Each Director has the authority Directors Decree No. 042/DIRBM/24 dated May 6,
to make decisions within their respective duties and 2024 concerning the Board Manual.
responsibilities, yet the execution of these duties
remains a shared responsibility among all Directors. Legal Basis for preparing the Board of Directors
Manual:
All members of Bank Mega’s Board of Directors firmly 1. Law of the Republic of Indonesia No. 40 of 2007
uphold professionalism, objectivity, and a strategic concerning Limited Liability Companies;
approach in decision-making, and are guided by the 2. OJK Regulation and OJK Circular Letter
principles of Good Corporate Governance (GCG). concerning the Implementation and Organs of
Corporate Governance;
Legal Basis 3. Bank Mega’s Articles of Association
The formation and appointment of the Board of 4. General Guidelines for GCG Indonesia from
Directors of Bank Mega are based on the following the National Committee for Governance Policy
provisions: (KNKG);
1. Law No. 40 of 2007 on Limited Liability Companies. 5. ASEAN Corporate Governance Scorecard.
2. The Bank’s Article of Association.
3. Financial Services Authority Regulation No. 33/ The Board of Directors Manual regulates various
POJK.04/2014 on the Board of Directors and matters, including
Board of Commissioners of Issuers or Public 1. Organization of the Bank and division of duties of
Companies. the Board of Directors
4. OJK Regulation No. 12/POJK.03/2021 dated July 2. Duties, Responsibilities and Authorities of the
30, 2021 regarding Conventional Bank. Board of Directors
5. OJK Regulation No. 17 2023 dated December 14, 3. Regulation of authority and decision procedures
2023 regarding the Implementation of Governance of the Board of Directors
for Conventional Bank. 4. Ethics of the Board of Directors’ Position
6. Deed of Statement of Resolutions of the Bank’s 5. Board of Directors’ Meetings
Annual General Meeting of Shareholders No. 11 6. Prohibitions on the Board of Directors
dated March 27, 2025, which has been notified 7. Assessment of the Board of Directors’ Performance
to the Ministry of Law and Human Rights of the 8. Implementation of working relations between
Republic of Indonesia through the Letter of the Board of Commissioners and the Board of
Receipt of Notification of Changes to Company Directors.
Data No. AHU-AHA.01.09-0182026 of 2025 dated
April 11, 2025. Position, Number and Composition of Members
of the Board of Directors in 2025
Board of Directors Manual The current number, composition, competence, and
In carrying out its duties and responsibilities, the integrity of the members of Bank Mega’s Board
Board of Directors of Bank Mega is guided by of Directors are aligned with the Bank’s business
the Board of Directors Manual. The Company activities and are adequate to support effective
periodically evaluates and updates the Board of decision-making by the Board of Directors. The
Directors Charter document, as needed, to maintain number, composition, competence, and integrity of
its relevance to changes and/or developments in the Board of Directors also comply with the provisions
the business, particularly in the banking sector. of the Financial Services Authority, including:
PT BANK MEGA Tbk 2025 Annual Report 301
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Corporate Governance
1. The number of members of the Board of Directors 6. No member of the Board of Directors, either
is more than 3 (three) people. individually or jointly, owns shares reaching 5%
2. All members of the Board of Directors are (five percent) or more in Bank Mega or in other
domiciled in Indonesia. banks and companies domiciled in and outside
3. Replacement and/or appointment of the the country.
Board of Directors has taken into account the 7. No member of the Board of Directors, either
recommendations of the Remuneration and individually or collectively, owns more than 25%
Nomination Committee, and obtained approval (twenty five percent) of the paid-up capital in
from the GMS. another company.
4. All members of the Board of Directors have 8. The Board of Directors does not grant general
more than 5 (five) years of experience in banking power of attorney to another party that results in
operations as bank executive officers. the transfer of duties and functions of the Board
5. Have passed the Fit & Proper Test and have of Directors.
obtained a Letter of Approval from the OJK. 9. The Board of Directors also does not use
individual advisors and/or professional services as
consultants.
The composition and position of members of the
Board of Directors of Bank Mega at the end of 2025
is as follows:
Table of Board of Directors Members, Basis of Appointment and OJK Approval
Name Position AGM OJK/BI approval
Kostaman Thayib President Director March 27, 2025 No.15/28/GBI/DPIP/Rahasia, dated July 11, 2013
Indivara Erni Vice President Director March 27, 2025 No.SR-77/PB.02/2023 dated 06 Juni 223
Martin Mulwanto Director of Treasury & March 27, 2025 No.SR-166/D.03/2014 dated September 18,
International Banking 2014
Yuni Lastianto Director of Compliance & HC March 27, 2025 No.14/90/GBI/DPIP/Rahasia, dated August 24,
2012
Madi Darmadi Lazuardi Director of Wholesale Business March 27, 2025 No.15/26/GBI/ DPIP/Rahasia, dated July 11,
2013
YB Hariantono Director of Operation & March 27, 2025 No.SR-14/PB.02/2023 dated March 21, 2023
Information Technology
Heriwan Gazali Director of Retail Business March 27, 2025 No.No.SR-309/PB.02/2025 tanggal 11 Agustus
2025
Term of Office of Board of Directors Members 4. Such temporary dismissal must be notified in
1. The term of office of the members of the Board writing to the relevant member of the Board of
of Directors is effective from the closing of the Directors, and followed up in accordance with
2025 Annual General Meeting of Shareholders applicable provisions.
until the General Meeting of Shareholders held 5. The term of office of a member of the Board of
in 2030 (twenty thirty) without prejudice to the Directors ends if:
right of the GMS to dismiss him/her at any time in a. His/her term of office ends in accordance
accordance with the Bank’s Articles of Association with the provisions of the Bank’s Articles of
and applicable provisions. Association;
2. In the event that the position of a member of b. Resigns in accordance with applicable
the Board of Directors is vacant resulting in the provisions;
number of members of the Board of Directors c. No longer meets the requirements of laws and
being less than 3 (three) people, then within a regulations;
period of 60 (sixty) calendar days at the latest, d. Dies; and
the Bank must hold a GMS to fill the vacancy. e. Dismissed based on the decision of the GMS.
3. A member of the Board of Directors may 6. Members of the Board of Directors whose term of
be temporarily dismissed by the Board of office has ended may be reappointed by taking
Commissioners by stating the reasons for the into account the applicable provisions.
dismissal.
302 PT BANK MEGA Tbk 2025 Annual Report
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Fit and Proper Assessment 10. Preparing remuneration policies and disclosing to
Candidates for the Board of Directors are required to employees the Bank’s strategic policies in the field
undergo a Fit and Proper Test and obtain approval of personnel.
from the Financial Services Authority (OJK) before 11. Providing Financial Reports and the Bank’s
carrying out their duties and functions as members business activities to authorized parties as
of the Bank’s Board of Directors. This requirement is stipulated in banking regulations and applicable
regulated under OJK Regulation No. 27/POJK.03/2016 laws.
on the Fit and Proper Assessment for Key Parties in 12. To support the effectiveness of the implementation
Financial Service Institutions. Members of the Board of its duties and responsibilities, the Board of
of Directors must demonstrate integrity, competence, Directors may form committees. In forming a
and a sound financial reputation. Members of the committee, the Board of Directors is required to
Board of Directors who have passed the Fit and evaluate the performance of the committee at the
Proper Test without any remarks and have obtained end of each financial year.
approval from the Financial Services Authority (OJK) 13. Each member of the Board of Directors is jointly
indicate that the members of the Board of Directors and severally liable for the Bank’s losses caused by
possess adequate integrity, competence, and financial errors or negligence of members of the Board of
reputation. Directors in carrying out their duties.
14. Members of the Board of Directors cannot be held
Duties and Responsibilities of the Board of responsible for the Bank’s losses if they can prove:
Director • The loss is not due to his/her fault or negligence
The Board of Directors acts as the governing body • Has carried out management in good faith, full
of the Bank, collectively responsible for managing responsibility, and caution for the benefit and
the institution in accordance with the Articles of in accordance with the intent and purpose of
Association and applicable regulations to achieve the Bank.
the Bank’s objectives. Key duties and responsibilities • Has no conflict of interest either directly or
include: indirectly over management actions that result
1. Each member of the Board of Directors must carry in losses.
out their duties and responsibilities in good faith, • Has taken action to prevent the occurrence or
with full responsibility, and with caution. continuation of such losses.
2. In carrying out their duties and responsibilities for 15. The duties and responsibilities of the Board of
management, the Board of Directors must hold Directors as the Main Entity in implementing
an Annual GMS and other GMS as stipulated in Integrated Governance of the Mega Corpora
laws and regulations and the Bank’s Articles of Financial Conglomerate, at least include:
Association. • The Board of Directors of the Main Entity
3. The Board of Directors must be accountable for must ensure the implementation of Integrated
the implementation of their duties to shareholders Governance in the financial conglomerate.
through the GMS. • Prepare Integrated Governance guidelines.
4. Create strategic policies related to the • Direct, monitor, and evaluate the
management of the Bank in accordance with the implementation of Integrated Governance
authority granted. guidelines.
5. Create and compile an annual work plan that also • Follow up on the direction or advice of the
includes the Bank’s annual budget and submit it to Board of Commissioners of the Main Entity in
the Board of Commissioners for approval. order to improve the Integrated Governance
6. Implement the principles of good governance in guidelines.
every business activity of the Bank at all levels or • Must ensure that audit findings and
levels of the organization. recommendations from the Integrated
7. Ensure that the implementation of risk Audit Work Unit, external auditors, results of
management is adequate in accordance with the supervision by the Financial Services Authority
Risk Management Policy and Risk Management and/or results of supervision by other
Strategy that have been established. authorities have been followed up.
8. Foster an anti-fraud culture and a culture of 16. The duties and responsibilities of the Board of
compliance throughout the organization. Directors as the Main Entity in the implementation
9. Following up on audit findings and external of Integrated Risk Management of the Mega
recommendations, results of supervision by the Corpora Financial Conglomerate, at least include:
Financial Services Authority, Bank Indonesia and/ • Preparing a written and comprehensive
or results of supervision by other authorities. Integrated Risk Management policy in
accordance with the provisions of the OJK
regulations.
PT BANK MEGA Tbk 2025 Annual Report 303
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Corporate Governance
• Implementing the Integrated Risk Management Scope of Work and Responsibilities of Each
policy that has been set. Member of the Board of Directors
• Developing a risk culture as part of the
implementation of Integrated Risk Management Kostaman Thayib
in the Financial Conglomerate. President Director
• Ensuring the effectiveness of human resource • Complying with the duties and authorities of the
management that includes the competence, Board of Directors as stipulated in the Bank’s
qualifications and adequacy of human Articles of Association.
resources at the Bank to carry out the • Coordinating and overseeing all Directors in
Integrated Risk Management function. carrying out their duties for the benefit of the
• Ensuring that the implementation of Integrated company, ensuring that the company’s objectives
Risk Management has been carried out and goals are achieved.
independently. • Establishing the company’s future business plans
• Evaluating the results of the Integrated Risk and strategies.
Management Work Unit review periodically of • Ensuring that supervisory functions and
the Integrated Risk Management process. risk management/risk control are properly
• Evaluating and adjusting the risk strategy implemented in accordance with the principles of
and framework as part of the Integrated Risk Good Corporate Governance across all business
Management policy at least 1 (one) time in 1 activities of the Bank at every organizational level.
(one) year or at any time in the event of changes • Ensuring that the implementation and duties of
in factors that significantly affect the business the Board of Directors comply with regulations set
activities of the Financial Conglomerate. by the Financial Services Authority (OJK) and/or
• Have adequate understanding of the risks other relevant authorities.
inherent in all business activities within the • Supervising and evaluating criminal and fraud-
Financial Conglomerate and be able to take related cases.
necessary actions in accordance with the risk • Ensuring that management’s measures in
profile of the Financial Conglomerate. addressing legal cases or issues effectively
minimize legal risks.
Division of Duties of the Board of Directors • Ensuring the timely and accurate provision of
The division of duties of the Board of Directors is as financial reports for internal and external parties
follows: while ensuring financial information complies with
1. The division of duties of the Board of Directors applicable regulations.
is decided in the GMS. In the event that the GMS • Fostering good relations with regulators (OJK,
does not determine, then the division of duties IDX, BI, KSEI), media, professional institutions
and authority of the members of the Board of (PERBANAS, IBI), and other stakeholders, while
Directors is determined based on the decision of monitoring the company’s compliance with
the Board of Directors with the approval of the obligations as a publicly listed entity in accordance
Board of Commissioners. with stock exchange, banking, and capital market
2. In carrying out their duties, each Director can regulations.
make decisions in accordance with the division of • Developing a communication strategy
duties and authority. encompassing both external and internal aspects
3. The position of each member of the Board of to ensure a continuously positive corporate
Directors is equal. The task of the President perception and effective reputation management
Director is to coordinate the activities/work in alignment with company policies.
activities of the Directors. • Ensuring the proper execution of supervision and
4. In the event that one of the Directors is audits across all Bank Mega offices to enhance
temporarily unable to do so, the President efficiency and minimize deviations, including both
Director can determine a temporary replacement financial and non-financial risks.
with the approval of the Board of Commissioners. • Overseeing the accurate and timely dissemination
Specifically for the temporary replacement of the of financial information to internal and external
Director in charge of the compliance function, stakeholders.
it must follow the regulations of the Financial • Managing the Bank’s overhead costs by
Services Authority concerning the Implementation implementing cost-efficiency measures while
of Compliance Functions for Commercial Banks. ensuring compliance with established policies and
procedures.
• Ensuring the successful achievement of the
company’s business targets.
304 PT BANK MEGA Tbk 2025 Annual Report
Page 307
Indivara Erni Financial Services Authority/OJK, and/or other
Vice President Director relevant authorities).
(Risk, Operations, Information Technology, • Be responsible for achieving targets covering
Compliance & Human Capital) portfolio, profitability, and collectibility across
• Coordinating and supervising all Risk functions all credit sectors nationwide in line with the
in carrying out their duties for the benefit of Company’s strategy.
the company so that the company’s intent and • Coordinate the development and supervision of
objectives are achieved. human resources within the Wholesale Banking
• Coordinating the Directors of Operations, Directorate to enhance employee quality and
Information Technology and Compliance & Human capabilities through training and coaching so that
Capital in carrying out their duties for the benefit all work targets are achieved.
of the company so that the company’s intent and • Collaborate with other Directorates to conduct
objectives are achieved. reviews and improvements across the dimensions
• Ensuring all functions and processes and program of people, process, product, and portfolio.
implementation in the Directorate of Operations,
Information Technology and Compliance & Human Martin Mulwanto
Capital run in harmony and achieve the set work Director of Treasury & International Banking
targets. • Coordinating and supervising all Work Units in the
• Supervising and be accountable for the Directorate of Treasury & International Banking
development of policies, procedures, work (TIB) in carrying out their duties for the benefit
processes and application systems under the Risk of the company in achieving the company’s goals
function. and objectives.
• Supervise the provision of credit proposal • Determining business strategies and targets in the
analysis with reference to applicable provisions/ Directorate of Treasury & International Banking
regulations. (TIB).
• In charge of providing information & risk analysis • Supervising and ensuring that the Minimum
results in the form of business strategy preferences Reserve Requirement is met in accordance with
(Bank portfolio management) that stipulated by BI.
• Supervising the measures required to mitigate • Supervising and managing the implementation of
risks both directly and indirectly Treasury transactions while still paying attention
• Coordinating the management of Credit Collection to the Market Risk and Liquidity Risk signs faced
and Remedial and Asset Recovery, including AYDA by the Bank.
• Coordinating the management of the collateral • Supervising and ensuring that interbank facilities
assessment process in accordance with applicable are in accordance with applicable internal and
operating standards in order to produce optimal external standard procedures or regulations.
work productivity • Fostering good relations with correspondent
• Ensuring the achievement of collection targets, banks in order to support the smooth operation
the recovery process that has been set runs of international banking transactions with the
according to procedures. principle of mutual benefit (reciprocal business).
• Minimizing the risk of loss and complaint impact • Supervising and evaluating all activities related
arising from collection. to Capital Market Services activities (including
Trustees and Custodians).
Madi D. Lazuardi • Performing supervisory functions on Treasury
Director of Credit & Financial Institution, Capital Market, and TIB
• Coordinate and oversee all work units within Business Support activities in accordance with
the Wholesale Banking Directorate in carrying applicable regulations.
out their duties in the interests of the Company • Ensuring that company targets are achieved in
to ensure that the Company’s objectives and accordance with the business plan.
purposes are achieved.
• Establish business strategies and targets within Yuni Lastianto
the Wholesale Banking Directorate. Director of Compliance & Human Capital
• Monitor and supervise action plans for the • Carry out his duties in the interests of the Company
achievement of business and profit targets set at to ensure that the Company’s aims and objectives
the Regional Offices and Branch Offices. are achieved.
• Ensure that the duties and implementation within • Establish strategies and work targets within the
the Wholesale Banking Directorate comply with Compliance & Human Capital Directorate.
applicable regulations (Bank Indonesia, the
PT BANK MEGA Tbk 2025 Annual Report 305
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Corporate Governance
• Conduct supervision to ensure that every business Heriwan Gazali
activity of the Bank complies with regulatory Retail Banking Director
requirements, prevailing laws and regulations, and • Establish strategies and business targets for Retail
the principles of Good Corporate Governance at Banking.
all levels of the organization. • Develop growth strategies for Retail Banking
• Ensure that the implementation of the Know Your business.
Customer principles at Bank Mega and the Know • Set targets for revenue, profitability, and market
Your Employee principles comply with applicable share.
regulations. • Develop market penetration strategies.
• Supervise and evaluate cases related to criminal • Achieve financial targets for Retail Banking.
acts and fraud. • Enhance product development and increase sales
• Ensure that the Company’s targets within the growth of Retail Banking products.
Compliance & Human Capital Directorate are • Strengthen the company’s brand image.
achieved in accordance with the business plan. • Improve customer loyalty through effective
• Establish policies and strategies for the protection product and program development.
of personal data of customers, employees, and • Monitor and coordinate the planning of all
partners in accordance with applicable legal marketing activities nationwide to determine
principles, fairness, transparency, and security. strategies for achieving targets.
• Supervise and evaluate all activities related to • Plan and coordinate all network activities, policies,
Human Resources. and programs, including network development,
• Supervise and evaluate all activities related to defining development strategies, branch
Public Relations. management and guidance, and setting budgets
• Act as the designated Director responsible for to achieve the business targets set for branches.
overseeing the implementation of compliance • Ensure that all Retail Banking business activities
and integrated governance of the Mega Corpora comply with regulations from OJK and Bank
Financial Conglomeration. Indonesia, as well as internal policies, while
maintaining the implementation of Good Corporate
YB Hariantono Governance (GCG) principles and risk management.
Director of Operation and Information Technology
• Establish and implement the strategy of the Concurrent Positions and Independence of the
Operations & Information Technology Directorate Board of Directors
in accordance with the Company’s policies to In accordance with the Board of Directors Charter,
support the targets set by the Company. all members of the Board of Directors of Bank Mega
• Coordinate and ensure that all Operations and do not hold concurrent positions as members of the
Information Technology functions operate in Board of Directors, Board of Commissioners, Sharia
accordance with applicable internal and external Supervisory Board, or Executive Officers in other
regulations and procedures. banks, companies, and/or institutions.
• Ensure that operational processes related to
branches, credit processes, treasury, payment Regarding independence, each member of the Board
systems, and other supporting functions operate of Directors, individually or collectively, does not own
effectively. more than 25% of the paid-up capital in any other
• Ensure and evaluate work processes to maintain company. Additionally, the Board of Directors does
adequate controls to mitigate operational risks. not engage individual advisors and/or professional
• Ensure that expenses incurred are effective and services as experts or consultants. Members of the
efficient in accordance with applicable policies. Board of Directors are also prohibited from granting
• Build a strong team by developing individuals general power of attorney to any party that would
with competencies in Information Technology and result in the delegation of their duties and functions.
Banking Operations.
• Develop systems to ensure they operate in Conflict of Interest of the Board of Directors
accordance with applicable policies. Bank Mega has an internal policy related to Conflict of
• Ensure that processes carried out by work units Interest which is stated in:
comply with the established service standards. • Decree of the Board of Directors No.99/DIRBM/22
• Coordinate with other directorates in resolving dated December 20, 2022 concerning Affiliated
issues and addressing other relevant matters. Transactions, Conflict of Interest Transactions, and
• Consistently develop and enhance work processes Material Transactions
implemented by each work unit within the • Decree of the Board of Directors No. 033/
Operations & Information Technology Directorate. DIRBM/24 dated March 26, 2024 concerning
Guidelines for Implementing Bank Governance
306 PT BANK MEGA Tbk 2025 Annual Report
Page 309
Both internal provisions refer to: Policy on Loan Provision for the Board of
• POJK No. 42/POJK.04/2020 dated July 1, 2020 Directors
concerning Affiliated Transactions and Conflict of The loan provision policy for Board of Directors is
Interest Transactions. explained in the sub-chapter Provision of Funds
• POJK No. 17/POJK.04/2020 dated April 21, 2020 to Related Parties and Management in the Chapter
concerning Material Transactions and Changes in Management Discussion and Analysis in this Annual
Business Activities. Report.
• POJK No. 17 of 2023 dated 14 September 2023
concerning the Implementation of Governance for Implementation of Duties and Responsibilities
Commercial Banks. of Board of Directors in 2025
The Board of Directors has carried out its duties
Members of the Board of Directors must avoid any and responsibilities in accordance with the authority
form of conflict of interest in carrying out their duties in stipulated in the Bank’s Articles of Association and is
managing the Bank. In the event of a conflict of interest, fully responsible for the implementation of the Bank’s
members of the Board of Directors are required to management. In addition, the Board of Directors has
disclose the conflict of interest in every decision that a Board of Directors Charter (Board Manual for Board
meets the conditions for a conflict of interest and are of Directors Members) which is a guideline and work
prohibited from taking actions that have the potential procedure that, among others, regulates: duties and
to harm the Bank or reduce the Bank’s profits. responsibilities of the Board of Directors, work ethics
and working hours, and Board of Directors meetings.
During 2025 there were no transactions containing The Board Manual is prepared based on OJK
conflicts of interest. regulations, the Company’s Articles of Association
and applicable laws and regulations.
Membership in Organizations/Associations
Membership in Organizations/ Implementation of duties and responsibilities of the
No. Name
Associations Board of Directors in 2025, among others:
1. Kostaman Thayib • Deputy Chairman of the 1. Determining the Bank’s objectives and strategies
Organizational Division of
Perbanas (Association of
for the long, medium, and annual terms as outlined
Indonesian National Banks) in the Bank’s Corporate Plan and Business Plan.
• Member of the Social Division 2. Create strategic policies related to the
of IBI (Indonesian Bankers
Association) management of the Bank in accordance with
2. Lay Diza Larentie -
the authority given, and evaluate these policies
periodically.
3. Indivara Erni -
3. Prepare remuneration policies and disclose to
4. Martin Mulwanto Coordinator 1 of the Pricing
employees regarding strategic Bank policies in the
Committee of the Indonesian
Money Market and Foreign field of personnel.
Exchange Market Association 4. Implement the principles of good governance
(APUVINDO)
and the application of risk management in every
5. Yuni Lastianto Member of FKDKP (Banking
Compliance Director
business activity of the Bank at all levels or levels
Communication Forum) of the organization.
6. Madi Darmadi Member of the Communications 5. Foster a culture of risk awareness, a culture of
Lazuardi Division of IBI (Indonesian Bankers compliance and an anti-fraud culture in all levels
Association)
of the organization.
7. C. Guntur Member of the Operational 6. Improve the knowledge, skills and abilities of
Triyudianto Director Communication Forum
all Bank employees at all levels or levels of the
8. YB. Hariantono • Member of ICIO Community
organization.
(Association of Chief
Information Officer Indonesia) 7. Conduct an evaluation of the performance of the
• Member of ASPI (Association of committee at the end of each financial year.
Indonesian Payment Systems)
8. Follow up on the findings of the Internal Audit,
9. Heriwan Gazali -
External Audit, and the results of supervision by
Bank Indonesia, the Financial Services Authority
and the results of supervision by other authorities.
9. Conduct evaluation and monitoring of the Bank’s
prudential principles and compliance and the
implementation of internal control.
PT BANK MEGA Tbk 2025 Annual Report 307
Page 310
Corporate Governance
10. Transparency of financial and non-financial conditions to Stakeholders as stipulated in banking regulations
and applicable laws.
11. Organize an annual GMS as stipulated in banking regulations and legislation and the Articles of Association,
and be accountable for the implementation of its duties to the Board of Commissioners and shareholders
through the GMS.
During 2025, the Board of Directors has issued internal policies and procedures related to the Bank’s operations,
both new and updated policies and procedures, in the form of Decrees and Circulars of the Board of Directors
(96 Decrees of the Board of Directors and 253 Circulars of the Board of Directors). These internal policies and
procedures have been published to all levels of the organization through Megaweb Intranet.
Board of Directors Meeting in 2025
Throughout 2025, Bank Mega’s Board of Directors held meetings with the following agenda:
Joint Meeting
Name Position Number of Number of
Attendance Rate
Meetings Attendance
Kostaman Thayib President Director 42 42 100%
Lay Diza Larentie* Deputy President Director 10 10 100%
Indivara Erni Deputy President Director 42 40 95%
Madi D. Lazuardi Credit Director 42 39 93%
Martin Mulwanto Treasury and International Banking 42 40 95%
Director
Yuni Lastianto Compliance and Human Resources 42 39 93%
Director
C. Guntur Triyudianto* Operations Director 10 9 90%
YB Hariantono Information Technology Director 42 40 95%
Heriwan Gazali** Retail Business Director 42 15 36%
* Resigned in accordance with the decision of the General Meeting of Shareholders on March 27, 2025
** Appointed as Director of Bank Mega in accordance with the decision of the General Meeting of Shareholders on March 27, 2025
No. Date No. of Minutes No. Date No. of Minutes
1. January 06, 2025 NT.001/DIRBM/25 22. July 21, 2025 NT.022/DIRBM/25
2. January 13, 2025 NT.002/DIRBM/25 23. July 28, 2025 NT.023/DIRBM/25
3. February 03, 2025 NT.003/DIRBM/25 24. August 04, 2025 NT.024/DIRBM/25
4. February 10, 2025 NT.004/DIRBM/25 25. August 11, 2025 NT.025/DIRBM/25
5. February 17, 2025 NT.005/DIRBM/25 26. August 25, 2025 NT.026/DIRBM/25
6. February 24, 2025 NT.006/DIRBM/25 27. September 01, 2025 NT.027/DIRBM/25
7. March 03, 2025 NT.007/DIRBM/25 28. September 08, 2025 NT.028/DIRBM/25
8. March 10, 2025 NT.008/DIRBM/25 29. September 15, 2025 NT.030/DIRBM/25
9. March 17, 2025 NT.009/DIRBM/25 30. September 22, 2025 NT.031/DIRBM/25
10. March 24, 2025 NT.010/DIRBM/25 31. September 29, 2025 NT.032/DIRBM/25
11. April 14, 2025 NT.011/DIRBM/25 32. October 06, 2025 NT.033/DIRBM/25
12. April 21, 2025 NT.012/DIRBM/25 33. October 13, 2025 NT.034/DIRBM/25
13. April 28, 2025 NT.013/DIRBM/25 34. October 20, 2025 NT.035/DIRBM/25
14. May 05, 2025 NT.014/DIRBM/25 35. October 27, 2025 NT.036/DIRBM/25
15. May 19, 2025 NT.015/DIRBM/25 36. November 10, 2025 NT.037/DIRBM/25
16 June 02, 2025 NT.016/DIRBM/25 37. November 17, 2025 NT.038/DIRBM/25
17. June 16, 2025 NT.017/DIRBM/25 38. November 24, 2025 NT.039/DIRBM/25
18. June 23, 2025 NT.018/DIRBM/25 39. December 01, 2025 NT.040/DIRBM/25
19. June 30, 2025 NT.019/DIRBM/25 40. December 08, 2025 NT.041/DIRBM/25
20. July 07, 2025 NT.020/DIRBM/25 41. December 15, 2025 NT.042/DIRBM/25
21. July 14, 2025 NT.021/DIRBM/25 42. December 22, 2025 NT.043/DIRBM/25
308 PT BANK MEGA Tbk 2025 Annual Report
Page 311
Throughout 2025, the Board of Directors has held 42 Board of Directors meetings and 31 joint meetings with the
Board of Commissioners. The frequency of meeting attendance is as follows:
Joint Meeting
Name Position Number of Number of
Attendance Rate
Meetings Attendance
Chairul Tanjung President Commissioner 31 31 100%
Achjadi Ranuwisastra Independent Commissioner 31 31 100%
Lambock V. Nahattands Independent Commissioner 31 27 87%
Hizbullah Independent Commissioner 31 31 100%
Kostaman Thayib President Director 31 31 100%
Lay Diza Larentie* Deputy President Director 8 8 100%
Indivara Erni Deputy President Director 31 30 97%
Madi D. Lazuardi Credit Director 31 29 94%
Martin Mulwanto Treasury and International Banking 31 30 97%
Director
Yuni Lastianto Compliance and Human Resources 31 28 90%
Director
C. Guntur Triyudianto* Operations Director 8 7 87%
YB Hariantono Information Technology Director 31 29 94%
Heriwan Gazali** Director xxx 13 12 92%
* Resigned, effective on 2025 AGMS on March 27
** Appointed as Director of Bank Mega at 2025 AGMS on March 27
No. Date No. of Minutes No. Date No. of Minutes
1. January 06, 2025 NT.001/DEKOM-DIRBM/25 16. July 07, 2025 NT.016/DEKOM-DIRBM/25
2. January 13, 2025 NT.002/DEKOM-DIRBM/25 17. July 14, 2025 NT.017/DEKOM-DIRBM/25
3. February 03, 2025 NT.003/DEKOM-DIRBM/25 18. August 04, 2025 NT.018/DEKOM-DIRBM/25
4. February 10, 2025 NT.004/DEKOM-DIRBM/25 19. August 11, 2025 NT.019/DEKOM-DIRBM/25
5. February 17, 2025 NT.005/DEKOM-DIRBM/25 20. September 01, 2025 NT.020/DEKOM-DIRBM/25
6. March 03, 2025 NT.006/DEKOM-DIRBM/25 21. September 08, 2025 NT.021/DEKOM-DIRBM/25
7. March 10, 2025 NT.007/DEKOM-DIRBM/25 22. September 15, 2025 NT.022/DEKOM-DIRBM/25
8. March 17, 2025 NT.008/DEKOM-DIRBM/25 23. October 06, 2025 NT.023/DEKOM-DIRBM/25
9. April 14, 2025 NT.009/DEKOM-DIRBM/25 24. October 13, 2025 NT.024/DEKOM-DIRBM/25
10. April 21, 2025 NT.010/DEKOM-DIRBM/25 25. October 27, 2025 NT.025/DEKOM-DIRBM/25
11. May 05, 2025 NT.011/DEKOM-DIRBM/25 26. November 03, 2025 NT.026/DEKOM-DIRBM/25
12. May 19, 2025 NT.012/DEKOM-DIRBM/25 27. November 10, 2025 NT.027/DEKOM-DIRBM/25
13. June 02, 2025 NT.013/DEKOM-DIRBM/25 28. November 17, 2025 NT.028/DEKOM-DIRBM/25
14. June 16, 2025 NT.014/DEKOM-DIRBM/25 29. December 01, 2025 NT.029/DEKOM-DIRBM/25
15. June 30, 2025 NT.015/DEKOM-DIRBM/25 30. December 08, 2025 NT.030/DEKOM-DIRBM/25
31. December 15, 2025 NT.031/DEKOM-DIRBM/25
Training and Competency Development for the Board of Directors 2025
Bank Mega consistently facilitates training and competency enhancement programs for the Board of Directors.
Orientation Program for New Board Members
In 2025, the Company conducted an orientation program for the new member of the Board of Directors, Heriwan
Gazali, on 26 June 2025 and 1 July 2025, with the following materials:
1. Banking Risk Management Policies and Governance at Bank Mega
2. Implementation of Good Corporate Governance (GCG) & Compliance Function
3. Bank Mega Performance Update
4. Business Strategy
5. Transformation Initiatives
PT BANK MEGA Tbk 2025 Annual Report 309
Page 312
Corporate Governance
Throughout 2025, members of the Bank’s Board of Directors have participated in the following training and
competency development programs:
No. Title of Training Attended Organizer Date Venue
1. Kostaman Thayib
Mega Leader Conference Bank Mega January 9, 2025 MBM 3rd Fl.
CEO Forum 2025 - Banking Beyond Growth: Powering a PERBANAS and January 22, 2025 Hotel Ritz Carlton
Sustainable and Inclusive Economy for 2025 Onward IBI Mega Kuningan,
South Jakarta
Annual Meeting of the Financial Services Industry OJK February 11, 2025 Jakarta International
2025: Strengthening a Stable and Inclusive Financial Convention Center
Services Sector to Support National Priority Programs (JICC)
& Seminar on Financial Services Sector Development in
Implementing the Mandate of the P2SK Law
Risk Management Level 7 Certification Refreshment BARa February 13, 2025 Online
Visa Asia Pacific Senior Client Council Meeting VISA February 25, 2025 Tokyo, Jepang
Intensive Mandarin Class Program Newton Education July 17, 2025 MBM Jakarta
Center (NEC)
Focus Group Discussion (FGD): Opportunities and Bank Indonesia August 12, 2025 Bank Indonesia Office
Challenges in Financial Intermediation and Strategies for Complex, Jakarta
Banking Liquidity Management
Visa Asia Pacific Senior Client Council Virtual Meeting - Visa Asia Pacific September 24, 2025 Online
The Future of Agentic Commerce
Forum of 100 Indonesian Economists 2025 – Domestic CNBC Indonesia October 28, 2025 Auditorium Menara
Economic Resilience as the Foundation for Navigating Bank Mega, Jakarta
Global Volatility
Festival of Indonesian Digital Economy and Finance Bank Indonesia October 30, 2025 Jakarta International
(FEKDI) x Indonesia Fintech Summit and Expo (IFSE) & OJK Convention Center
2025 – Synergy and Innovation to Accelerate Indonesia’s (JICC)
Digital Economic and Financial Transformation
Indonesia Islamic Finance Summit 2025 and the 2025 OJK November 3, 2025 The Westin Surabaya
Annual Sharia Banking Meeting
Strategic Information Security Workshop for Top Level Bank Mega November 7, 2025 MTC MBM 12th Floor
Management (Hybrid)
CEO Networking 2025: Managing Global Trade and KPEI (PT. Kliring November 18, 2025 St Regis Hotel
Empowering Business Strategy Penjaminan Efek Jakarta
Indonesia)
Kompas100 CEO Forum – Navigating Direction and Kompas November 26, 2025 Indonesia Convention
Examining Indonesia’s Resilience Strategies amid Global Exhibition (ICE), BSD,
Volatility Tangerang Banten
Bank Indonesia Annual Meeting 2025 – Resilient and Bank Indonesia November 28, 2025 Grha Bhasvara
Self-Reliant: Synergy in Driving Higher and More Icchana - Kompleks
Sustainable Economic Growth Perkantoran Bank
Indonesia, Jakarta
Executive Coretax Socialization within CT Corpora, CT Corp December 18, 2025 Menara Bank Mega,
Jakarta
CFO Forum PERBANAS 2025: Unlocking The Next PERBANAS December 3, 2025 Financial Hall ,
Growth Potential Jakarta
Financial Forum – Strengthening Indonesia’s Financial CNBC Indonesia December 3, 2025 Main Hall, Bursa Efek
System Indonesia
Year-End Dialogue between Members of the Board of OJK December 4, 2025 Hotel The Ritz-
Commissioners and the Financial Services Industry 2025 Carlton Jakarta, Mega
Kuningan
CEO Forum - Economic Outlook 2026: Navigating PERBANAS December 10, 2025 Ballroom Menara
Slower Demand for Credits in a Changing Economy BRILiaN, Jakarta
2. Lay Diza Larentie
* effective resignation based on the General Meeting of Shareholders on March 27, 2025
3. Indivara Erni
Mega Leader Conference Bank Mega January 9, 2025 MBM 3rd Fl.
Risk Management Level 7 Certification Refreshment BARa February 13, 2025 Online
310 PT BANK MEGA Tbk 2025 Annual Report
Page 313
No. Title of Training Attended Organizer Date Venue
PPATK Coordination Meeting 2025 – Optimizing PPATK PPATK February 26, 2025 PPATK Building 4th Fl.
Collaboration in Realizing the Asta Cita Agenda for
Sustainable Development
CNN Indonesia Leading Women 2025: Leading with CNN Indonesia May 15, 2025 Auditorium Menara
Purpose, Inspiring the Future Bank Mega, Jakarta
House of Representatives Economic Outlook: Indonesia detikcom May 20, 2025 Auditorium Menara
Responding to Global Economic Challenges Bank Mega, Jakarta
Chief Risk Officer (CRO) Roundtable 2025: Managing PERBANAS September 24, 2025 Griya Perbanas,
Bank Risks amidst Geopolitical and Information Jakarta
Technology Changes
Risk Appetite and Risk Culture: A Key Pillar in OJK Institute October 9, 2025 Online
Strengthening Risk Management in the Financial Sector
Focus Group Discussion (FGD) on Strengthening Financial Services October 10, 2025 Jakarta
the Integrated Supervisory System for Financial Authority
Conglomerates, Supervisory Board
Meaningful Participation: Strengthening the Integrated Financial Services October 13, 2025 Four Seasons Hotel,
Supervisory System for Financial Conglomerates Authority Jakarta
Supervisory Board
Strategic Information Security Workshop for Top Level Bank Mega November 7, 2025 MTC MBM 12th Fl.
Management (Hybrid)
Discussion on Capital Adequacy in Reference to Article OJK December 18, 2025 Online
20 of OJK Regulation No. 30 of 2024
Executive Coretax Socialization within CT Corpora CT Corp December 18, 2025 Menara Bank Mega,
Jakarta
4. Yuni Lastianto
Mega Leader Conference Bank Mega January 9, 2025 MBM 3rd Fl.
Socialization of OJK Regulation No. 45 of 2024 on the OJK February 6, 2025 Online
Development and Strengthening of Issuers and Public
Companies
Risk Management Level 7 Certification Refreshment BARa February 13, 2025 Online
Webinar on the 2025 Economic and Financial Outlook OJK Institute February 20, 2025 Online
CNBC Indonesia Economic Outlook 2025 : Riding the CNBC Indonesia February 26, 2025 The Westin Jakarta
Wave of 8% Economic Expansion
Socialization of Bank Indonesia’s Role and Support in the Bank Indonesia February 28, 2025 Online
Implementation of Government Regulation No. 8 of 2025
on Export Proceeds (DHE)
Socialization of Government Regulation No. 8 of 2025 Coordinating February 28, 2025 Online
amending Government Regulation No. 36 of 2023 on Ministry for
Export Proceeds from the Exploitation, Management, Economic Affairs
and/or Processing of Natural Resources of the Republic of
Indonesia
Forum on Strengthening the GRC Function – OJK March 3, 2025 Online
Implementation of Internal Control Over Financial
Reporting (ICOFR) to Reinforce the Financial Services
Sector
Joint Consumer Protection Education Movement Department of March 5, 2025 Online
(GEBER PK) Ramadan 2025 Payment System
Surveillance
and Consumer
Protection – Bank
Indonesia
Public Discussion: Prevention of Maladministration and Ombudsman RI May 8, 2025 Gedung Ombudsman
Law Enforcement against Crimes in the Banking Sector RI, Jakarta
House of Representatives Economic Outlook: Indonesia detikcom May 20, 2025 Auditorium Menara
Responding to Global Economic Challenges Bank Mega, Jakarta
Katadata Policy Dialogue: National Strategies to Combat Katadata & August 5, 2025 Hotel JS Luwansa,
Financial Crime Perbanas Jakarta
Discussion on Enhancing the Performance of Handling OJK September 10, 2025 Menara Radius
Consumer and Public Complaints by Banks and Payment Prawiro, Jakarta
Service Providers at the IASC (Indonesia Anti-Scam
Centre)
Focus Group Discussion (FGD) on Strengthening the Bank Indonesia October 15, 2025 Bank Indonesia,
Macroprudential Liquidity Incentive (KLM) Policy Thamrin
PT BANK MEGA Tbk 2025 Annual Report 311
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Corporate Governance
No. Title of Training Attended Organizer Date Venue
Webinar on the Importance of Integrity in the FKDKP October 16, 2025 Online
Governance of Financial Institutions
FIN EXPO 2025 – Financial Inclusion for All: Prosperous OJK October 24, 2025 Surabaya
People, an Advanced Indonesia
Strategic Information Security Workshop for Top Level Bank Mega November 7, 2025 MTC MBM 12th Floor
Management (Hybrid)
OJK Mengajar – Fostering a Financially Literate OJK Institute November 11, 2025 Online
Generation: Understanding Economic Dynamics and
Financial Stability as Pillars of the National Economy
Seminar on the Launch of the 2025 Report on Bank Indonesia December 8, 2025 Hotel Pullman,
Economic and Financial Developments and International Jakarta
Cooperation
Executive Coretax Socialization within CT Corpora CT Corp December 18, 2025 Menara Bank Mega,
Jakarta
Consignment Meeting on Accelerating Poverty OJK December 19, 2025 BRILiaN Tower,
Alleviation through Banking Corporate Social Jakarta
Responsibility (CSR) Programs
5. C. Guntur Triyudianto
* effective resignation based on the General Meeting of Shareholders on March 27, 2025
6. YB. Hariantono
Mega Leader Conference Bank Mega January 9, 2025 MBM 3rd Fl.
CNBC Indonesia Economic Outlook 2025 : Riding the CNBC Indonesia February 26, 2025 The Westin Jakarta
Wave of 8% Economic Expansion
• Risk Management Level 7 Certification Refreshment PT. Arfaidhams February 27, 2025 Online
Secret
Women Leadership Forum - AI: A Dual-Edged Sword - iCIO Community April 16, 2025 Habitate Jakarta
Unmanageable Technical Debt or the Future of Inclusive Setiabudi
Leadership?
ForceX Indonesia 2025 - Charting Indonesia's Digital BytePlus April 24, 2025 Shangri-La, Jakarta
Frontier
Executive Roundtable - Empowering Indonesias MSME: Synpulse May 15, 2025 Raffles Hotel, Jakarta
The Future of SME Banking in a Digital-First Economy Indonesia
House of Representatives Economic Outlook: Indonesia detikcom May 20, 2025 Auditorium Menara
Responding to Global Economic Challenges Bank Mega, Jakarta
Inauguration of Certified Risk Management (CEM) IRPA & BSMR June 18, 2025 Swiss-Belhotel,
BSMR and National Seminar on the Banking Industry’s Batam
Readiness to Respond to the Escalation of Climate Risk
and Cyber Risk 2025
Shaping The Future of Digital Transformation Intikom & IBM June 19, 2025 Hotel Raffles, Jakarta
ASEAN Fintech Forum - Executive Table ASEAN Economic July 17, 2025 Alila SCBD, Jakarta
Forum
PERBANAS Review of Indonesias Mid-Year Economy PERBANAS July 31, 2025 Hotel Le Meridien,
(PRIME) 2025 - Navigating Economic Headwinds: Jakarta
Responding to Weakening Consumption
Socialization of the Indonesian Banking Artificial AFTECH August 1, 2025 Thamrin Nine
Intelligence (AI) Governance Guidelines and OJK Ballroom, Jakarta
Regulation No. 11/POJK.03/2022 on Information
Technology Operations (POJK PTI)
High-Level Campaign on Local Currency Transactions Bank Indonesia August 25, 2025 Thamrin Building,
(LCT) and Cross-Border QRIS between Indonesia and Bank Indonesia
Japan
Meaningful Participation on Strengthening the Role OJK August 25, 2025 Hotel Fairmont,
of Banking in Financial Market Deepening and Fraud Jakarta
Prevention
Focus Group Discussion (FGD) on the Tax Collection Kementerian September 16, 2025 Cakti Building,
System for Overseas Digital Transactions (SPP TDLN) Keuangan Directorate General of
Taxes Headquarters,
Jakarta.
Focus Group Discussion (FGD) on Safeguarding Flexible Center for Digital September 24, 2025 UGM Campus, Jakarta
Work Security in the Public Sector: Integrating Endpoint Society (CfDS)
Security into Digital Governance
Chief Risk Officer (CRO) Roundtable 2025: Managing PERBANAS September 24, 2025 Griya Perbanas,
Bank Risks amidst Geopolitical and Information Jakarta
Technology Changes
312 PT BANK MEGA Tbk 2025 Annual Report
Page 315
No. Title of Training Attended Organizer Date Venue
Indonesia Banking Innovation Conclave (IBIC) - Data FKDOP September 30, Online
Strategy and AI Journey 2025
Focus Group Discussion (FGD) on Collaborative Policing Tim Peneliti October 10, 2025 Jakarta
in Combating Cybercrime in the Indonesian Banking Center for Legal
Industry Informatics and
Policy Studies
(CLIPS)
Festival of Indonesian Digital Economy and Finance Bank Indonesia October 31, 2025 Jakarta International
(FEKDI) x Indonesia Fintech Summit and Expo (IFSE) & OJK Convention Center
2025 – Synergy and Innovation to Accelerate Indonesia’s (JICC)
Digital Economic and Financial Transformation
Appreciation and Kick-Off of the Joint Consumer Bank Indonesia November 3, 2025 Hotel Bidakara
Protection Education Movement (GEBER PK) 2025/2026 Jakarta
Strategic Information Security Workshop for Top Level Bank Mega November 7, 2025 MTC MBM 12th Fl.
Management (Hybrid)
Launch of National Fintech Month (BFN) 2025 & Annual Asosiasi Fintech November 11, 2025 Auditorium Plaza
Members Survey 2024–2025 – Panel Discussion: From Indonesia Mandiri 3rd Floor
Digital Scale to Real Inclusion (AFTECH)
Sharing Session: Synergizing Banking and Fintech AFTECH November 12, 2025 Four Seasons Hotel,
Ecosystem to Expand Credit Access &PERBANAS Jakarta
CEO Forum - Economic Outlook 2026: Navigating PERBANAS December 10, 2025 Ballroom Menara
Slower Demand for Credits in a Changing Economy BRILiaN, Jakarta
Executive Coretax Socialization within CT Corpora CT Corp December 18, 2025 Menara Bank Mega,
Jakarta
Socialization and Sharing Session on the Digital Banking OJK December 19, 2025 Kempinski Grand
Roadmap, Ballroom, Jakarta
7. Madi Darmadi Lazuardi
Mega Leader Conference Bank Mega January 9, 2025 MBM 3rd Fl.
Risk Management Level 7 Certification Refreshment BARa February 13, 2025 Online
Socialization of Government Regulation No. 8 of 2025 Coordinating February 24, 2025 Office of the
amending Government Regulation No. 36 of 2023 on Ministry for Coordinating Ministry
Export Proceeds from the Exploitation, Management, Economic Affairs for Economic Affairs,
and/or Processing of Natural Resources of the Republic of Jakarta.
Indonesia
CNBC Indonesia Economic Outlook 2025 : Riding the CNBC Indonesia February 26, 2025 The Westin Jakarta
Wave of 8% Economic Expansion
Strategic Information Security Workshop for Top Level Bank Mega November 7, 2025 MTC MBM 12th Fl.
Management (Hybrid)
8. Martin Mulwanto
Mega Leader Conference Bank Mega January 9, 2025 MBM 3rd Fl.
Treasury Certification Level 7 Refreshment ACI FMA January 22, 2025 MBM Jakarta
Indonesia
CNBC Indonesia ESG Sustainability Forum 2025 – ESG CNBC Indonesia January 31, 2025 Auditorium Menara
and Green Financing for an Inclusive and Sustainable Bank Mega, Jakarta
Indonesian Economy
Mandiri Investment Forum 2025 - Nourishing Future Bank Mandiri & February 11, 2025 Fairmont Hotel,
Growth Mandiri Sekuritas Jakarta
Risk Management Level 7 Certification Refreshment BARa February 13, 2025 Online
CNBC Indonesia Economic Outlook 2025 : Riding the CNBC Indonesia February 26, 2025 The Westin Jakarta
Wave of 8% Economic Expansion
Strengthening National Economic Resilience amid the Kementerian April 8, 2025 Menara Mandiri
Wave of Global Trade Tariff Wars Koordinator Sudirman, Jakarta
Bidang
Perekonomian RI
CNBC Indonesia Economic Update 2025 - Striving for 8% CNBC Indonesia June 18, 2025 Hotel Borobudur,
Growth Despite Global Uncertainty Jakarta
2025 J.P. Morgan Investment Forum - The Road Ahead: J.P. Morgan September 3, 2025 The St. Regis, Jakarta
A Journey of Growth and Resilience
Panel Discussion on the Development of OIS and DNDF Kempinski Hotel, September 26, 2025 Bank Indonesia
Transactions, Jakarta
Forum of 100 Indonesian Economists 2025 – Domestic CNBC Indonesia October 28, 2025 Auditorium Menara
Economic Resilience as the Foundation for Navigating Bank Mega, Jakarta
Global Volatility
PT BANK MEGA Tbk 2025 Annual Report 313
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Corporate Governance
No. Title of Training Attended Organizer Date Venue
Strategic Information Security Workshop for Top Level Bank Mega November 7, 2025 MTC MBM 12th Fl.
Management (Hybrid)
Financial Forum – Strengthening Indonesia’s Financial CNBC Indonesia December 3, 2025 Main Hall, Bursa Efek
System Indonesia
Executive Coretax Socialization within CT Corpora CT Corp December 18, 2025 Menara Bank Mega,
Jakarta
9. Heriwan Gazali
Fit and Proper Test Preparation (Business Strategy & Bank Mega June 26, 2025 BRILiaN Tower,
Bank Mega Update) Jakarta
Strategic Information Security Workshop for Top Level Bank Mega November 7, 2025 MBM 23rd Fl.
Management
Executive Sharing: State of The Global Workspace ACCARA November 21, 2025 MTC MBM 12th Fl.
Consulting (Hybrid)
World Financial Innovation Series (WFIS) 2025 - Tradepass November 25, 2025 Hotel Mercure Jakarta
Accelerating Indonesias Financial Revolution Gatot Subroto
Risk Management Level 7 Certification Refreshment Efektif Pro November 28, 2025 Hotel Raffles Jakarta
Executive Coretax Socialization within CT Corpora CT Corp December 18, 2025 Virtual MBM, Jakarta
Assessment on the Board of Directors Assessment on the Performance of the
Performance Committees under the Board of Directors
The Board of Directors Performance Assessment As outlined in the Board Manual, the Board of
is conducted once a year with reference to the Directors may establish committees to enhance the
provisions stipulated in the Decree of the Board effectiveness of their duties and responsibilities. In
of Commissioners No. 014/DEKOM/XII/16 dated line with this, the Board of Directors is required to
December 23, 2016 concerning Self-Assessment evaluate each committee’s performance at the end
of the Board of Commissioners and Board of of the financial year. As of December 31, 2025, there
Directors, and Succession in the Board of Directors were eight committees under the Board of Directors,
Nomination Process, and/or the Decree of the Board including the Risk Management Committee, Asset and
of Commissioners No. 011/DEKOM/XI/23 dated Liability Committee (ALCO), Credit Policy Committee,
November 13, 2023 concerning the Work Guidelines Information Technology Steering Committee, Human
and Rules of Procedure of the Remuneration and Resources Committee, Product Committee, Crisis
Nomination Committee. The Board of Directors Management Committee, and Credit Committee.
Assessment is conducted in accordance with
the established criteria which include duties and Overall, the Board of Directors considers these eight
responsibilities in accordance with related regulations. committees to have effectively fulfilled their duties
Self-Assessment is followed by the implementation of and responsibilities throughout 2024. A more detailed
succession in the nomination process for Members explanation of their implementation can be found in
of the Board of Directors. This is part of the process the Committees Under the Board of Directors section.
of preparing for the sustainability of leadership by
obtaining potential candidates to occupy the position
of Directors. Ultimately, the selected potential
candidates will be nominated as Members of the
Board of Directors to the Board of Commissioners.
314 PT BANK MEGA Tbk 2025 Annual Report
Page 317
Transparency of Information related
to the Board of Commissioners and
the Board of Directors
DIVERSITY OF THE COMPOSITION OF Career and experience
THE BOARD OF COMMISSIONERS AND Members of the Board of Commissioners are
BOARD OF DIRECTORS experienced in the financial and banking industry,
with various careers that have been undertaken, such
The management of Bank Mega believes that diversity as Chairman of the National Economic Committee
in the composition of the Board of Commissioners and Coordinating Minister for the Economy, Special
and the Board of Directors plays an important role Staff of the Ministry, and have been key persons in
in the decision-making process. This diversity brings various leading banks in Indonesia.
a range of perspectives, backgrounds, experiences,
and expertise, which collectively enrich collaboration Board of Directors Diversity
among management. Furthermore, the composition Similar to the Board of Commissioners, the Board of
of the Board of Commissioners and Board of Directors Directors of Bank Mega also embodies diversity in
adheres to prevailing regulations, particularly POJK No. alignment with the provisions set forth in POJK
33/POJK.04/2014, which mandates that members of No. 17 of 2023.
the Board must possess knowledge and/or expertise
relevant to the needs of the Issuer or Public Company. Educational Background
Additionally, POJK No. 17 of 2023 stipulates that the Members of the Board of Directors have various
appointment and/or replacement of members of educational backgrounds, from S1 to S2 from within
the Board of Commissioners and Board of Directors and outside the country, with various majors such
must prioritize a composition that is professional, as engineering, geology, economics, business
independent, alignment of competencies, and administration management, and law.
diversity. This diversity encompasses various aspects,
including career background, professional experience, Age
educational qualifications, and gender representation. Members of the Board of Directors consist of various
ages, between 55 years to 62 years, which reflects
Diversity of the Board of Commissioners a long and proven track record of experience in the
In accordance with POJK No. 17 of 2023, the diversity financial and banking industry.
of the Board of Commissioners can be assessed from
four aspects: background, age, career and experience, Career and experience
and gender. Members of the Board of Directors are experienced in
the financial and banking industry with various careers
Educational background that have been undertaken such as at Bank Indonesia
Members of the Board of Commissioners of Bank and becoming key persons in leading financial and
Mega have diverse educational backgrounds, from S1 banking institutions with reliable competence.
to S3, from within and outside the country with various
majors such as dentistry, economics, management Gender
and law. Up until mid of 2025, members of the Board of
Directors number 8 people, consisting of 6 men and
Age 2 women, so that the ratio of female members of
The age range of members of the Board of the Board of Directors to the total members of the
Commissioners, ranging from 63 years to 79 years, Board of Directors is 25%. In addition, the two female
reflects a long track record of experience in the members of the Board of Directors were appointed as
financial and banking industry. Deputy President Directors of Bank Mega.
PT BANK MEGA Tbk 2025 Annual Report 315
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Corporate Governance
CONCURRENT POSITIONS OF THE Commissioners and the Board of Directors, as well as
BOARD OF COMMISSIONERS AND succession in the nomination process for the Board of
BOARD OF DIRECTORS Directors, and/or the Board of Commissioners Decree
No. 011/DEKOM/XI/23 dated November 13, 2023,
In matters of concurrent positions, the Board of concerning the Charter and Working Procedures of
Commissioners and Board of Directors of Bank the Remuneration and Nomination Committee.
Mega remain fully committed to complying with
applicable laws, regulations, and requirements set The evaluation of the Board of Directors is carried out
forth by regulatory authorities. Detailed explanations based on predetermined criteria, which include duties
regarding the concurrent positions held by each and responsibilities in accordance with applicable
member of the Board of Commissioners and Board regulations.
of Directors are provided in their respective profiles
within the Company Profile section of this Annual The Self-Assessment is followed by the
Report. implementation of succession in the nomination
process for members of the Board of Directors. This
PERFORMANCE ASSESSMENT OF THE forms part of the leadership continuity preparation
BOARD OF COMMISSIONERS AND THE process by identifying potential candidates to assume
BOARD OF DIRECTORS positions on the Board of Directors. Ultimately, the
selected potential candidates will be nominated as
In accordance with the Board Manual, the Board of members of the Board of Directors to the Board of
Commissioners implements a self-assessment policy Commissioners.
to evaluate the performance of both the Board of
Commissioners and the Board of Directors. This policy The Board of Commissioners’ assessment of the
is outlined in the Decree of the Board of Commissioners Board of Directors’ performance is based on several
No. 014/DEKOM/XII/16 dated December 23, 2016, factors, including the Bank’s positive performance
regarding the Self-Assessment of the Board of in 2025, as reflected in key financial indicators such
Commissioners and the Board of Directors and the as profitability, total assets, and lending, all of which
Succession Process in the Nomination of the Board showed positive growth, along with well-maintained
of Directors. It is also regulated in the Decree of the asset quality, supported by strong liquidity and
Board of Commissioners No. 011/DEKOM/XI/23 dated capital ratios.
November 13, 2023, concerning the Work Guidelines
and Rules of Procedure of the Remuneration and From a non-financial perspective, the Board of
Nomination Committee. Commissioners appreciates the consistency of the
Board of Directors’ performance in continuously
Board of Commissioners Performance Assessment strengthening information technology infrastructure
The performance evaluation of the Board of and carrying out ongoing digital transformation.
Commissioners is conducted once a year, in These efforts aim to maintain service excellence
accordance with the provisions set out in the Board of across all business lines, enabling the Bank to
Commissioners Decree No. 014/DEKOM/XII/16 dated consistently deliver excellent service, enhance
December 23, 2016, regarding the Self-Assessment customer satisfaction and loyalty, and support
of the Board of Commissioners and the Board of operational efficiency and effectiveness.
Directors, as well as succession in the nomination
process for the Board of Directors, and/or the Board NOMINATION AND REMUNERATION OF
of Commissioners Decree No. 011/DEKOM/XI/23 THE BOARD OF COMMISSIONERS AND
dated November 13, 2023, concerning the Charter THE BOARD OF DIRECTORS
and Working Procedures of the Remuneration and
Nomination Committee. The evaluation of the Board of The appointment of members of the Board of
Commissioners is carried out based on predetermined Commissioners and the Board of Directors, as well as
criteria, which include duties and responsibilities in the determination of their remuneration, falls under
accordance with applicable regulations. the authority of shareholders through the General
Meeting of Shareholders (GMS) mechanism.
Board of Directors Performance Assessment
The performance evaluation of the Board of Directors Nomination of the Board of Commissioners and the
is conducted once a year, in accordance with the Board of Directors
provisions set out in the Board of Commissioners The nomination process for the Board of
Decree No. 014/DEKOM/XII/16 dated December 23, Commissioners and Board of Directors is governed
2016, regarding the Self-Assessment of the Board of by the Decree of the Board of Commissioners No.
316 PT BANK MEGA Tbk 2025 Annual Report
Page 319
SK.012/DEKOM/XI/23 dated November 13, 2023, Directors is formalized in the Deed of Minutes or
concerning the Nomination Policy for the Board GMS Resolutions and reported to the Financial
of Commissioners and Members of the Board of Services Authority (OJK) no later than 10 (ten)
Directors. days after the GMS. The resolution must also be
reported to the Ministry of Law and Human Rights
The nomination mechanism for members of the through a notary no later than 30 (thirty) days
Board of Commissioners and the Board of Directors after the deed’s issuance.
is structured as follows: 5. Members of the Board of Commissioners and/or
1. The Remuneration and Nomination Committee the Board of Directors approved by the GMS must
holds a discussion meeting, documented in undergo a Fit and Proper Test conducted by OJK.
the minutes, which includes the rationale,
considerations, and qualifications of the proposed Implementation of Remuneration Governance
candidates, including their track records. The implementation of remuneration governance at
2. The Remuneration and Nomination Committee Bank Mega is regulated under the Board of Directors
provides written notification to the Board of Decree No. SK.093/DIRBM/22 dated November 24,
Commissioners regarding the candidates for the 2022, concerning Remuneration Governance at PT
Board of Commissioners and/or the Board of Bank Mega, Tbk. This policy has been in effect since
Directors. January 1, 2017, in accordance with the provisions set
3. The Board of Commissioners, after considering forth in OJK Regulation No. 45/POJK.03/2015 dated
the recommendations from the Remuneration December 23, 2015, and OJK Circular Letter No. 40/
and Nomination Committee, submits the proposal SEOJK.03/2016 dated September 26, 2016, on the
to the shareholders for discussion in the General Implementation of Governance in Remuneration for
Meeting of Shareholders (GMS). Commercial Banks. These provisions have applied to
4. The GMS decision regarding the composition remuneration calculations since 2017, with payments
of the Board of Commissioners and/or Board of made in 2018.
Remuneration of the Board of Commissioners and Directors
The Board of Commissioners and Directors receive the following remuneration and facilities packages:
Board of Commissioners Board of Directors
No Type of Income/Facilities
IDR Million IDR Million
Person Person
(gross) (gross)
1 Remuneration (Salary, bonuses, routine allowances, tantiem, 4 26,234 7 78,546
and other facilities in non-kind form)
2 Other facilities in kind (housing, health insurance, etc. that: 4 114 7 143
• Can be owned
• Cannot be owned
Total 26,348 78,689
Meanwhile, the remuneration package categorized by income levels received by members of the Board of
Commissioners and the Board of Directors over a period of one year is as follows:
Number of Member of the
Total Remunration per Person in 1 (one) Year *) Number of Directors
Board of Commissioners
Above IDR2 billion 7 4
Above IDR1 billion – IDR 2 billion 4 114
Above IDR500 million – IDR1 billion
IDR500 million and below
*)
received in cash
The number of members of the Board of Commissioners, Directors and employees who receive variable
remuneration for 1 (one) year and the total nominal amount is as follows:
Total Amount Received in 1 (one) Year
Variable Remuneration Board of Directors Board of Commissioners Employees
Person IDR Million Person IDR Million Person IDR Million
Total 7 4,098 4 1.320 43 2,416
PT BANK MEGA Tbk 2025 Annual Report 317
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Corporate Governance
Remuneration for Risk Takers
The following table explains the composition and number of parties holding positions as Material Risk Takers
(MRT) as of December 31, 2025:
MRT Position Number of MRT
Board of Commissioners 4
Board of Directors 8
Group Head 6
Regional Head 8
Selective Division Head* 21
*Selective Division Heads categorized as MRT can be adjusted annually based on Management Decision.
The amount of MRT remuneration given in 1 (one) year in 2025 is as follows:
A. Fixed Remuneration *)
1. Cash Rp 158.590
2. Shares/share-based instruments issued by the Bank -
B. Variable Remuneration *) Non Deferred Deferred
1. Cash - 7,834
2. Shares/share-based instruments issued by the Bank - -
*)
for MRT only and disclosed in IDR million
Variable remuneration for Material Risk Takers is given in cash (100%) with a deferral period carried out in stages
over a period of 3 (three) years which is given on a pro rata basis with a scheme according to the table below:
Material Risk Takers
Direct Payment 1st year payment 2nd year payment 3rd year payment
(MRT)
Board of Commissioners 80% 6.66% 6.66% 6.66%
Board of Directors
Group Head 85% 5% 5% 5%
Regional Head
Selective Division Head
The deferred bonus payment for the 1st year is paid in the following year after the direct payment and so on until
the payment for the 3rd year.
Total Reduction During Reporting Period
Types of Variable Remaining Pending Amount
Remuneration (Rp Million) Due to Explicit Due to Implicit
Adjustment (A) Adjustment (B)
Cash (IDR Million) 11,688
Shares/Share-based - - -
instruments issued by the
Bank (in share certificates and
nominal millions of Rupiah
which is the conversion of the
share certificates)
Total 11,688
318 PT BANK MEGA Tbk 2025 Annual Report
Page 321
Other Quantitative Information
Other quantitative information related to the Highest and Lowest Salary Ratio in the Bank and the number of
employees affected by termination of employment and the total nominal severance pay paid by Bank Mega in
2025 are as follows:
No Description Ratio
1 Highest and Lowest Employee Salary Ration 44.44 : 1
2 Highest and Lowest Director Salary Ratio 3:1
3 Highest and Lowest Board of Commissioners Salary Ratio 4.26 : 1
4 Highest Director Salary and Highest Employee Salary Ratio 3.94 : 1
Nominal Amount of Severance Payment Paid per Person in 1 (one) Year Number of Employees
Above IDR 1 Billion 1
Between IDR500 Million to IDR1 Billion 3
Up to IDR500 Million 181
PT BANK MEGA Tbk 2025 Annual Report 319
Page 322
Corporate Governance
Committees Under
The Board of Commissioners
In carrying out the Bank’s supervisory functions and 4. Decree of the Board of Commissioners No.
duties, the Board of Commissioners is assisted by 009/DEKOM/XI/23 dated November 13, 2023
Committees under the Board of Commissioners. This concerning the Audit Committee Charter.
is in accordance with the Board of Commissioners
Charter (Board Manual) which states that the Board Audit Committee Charter
of Commissioners shall establish an Audit Committee, The Audit Committee Charter was prepared based on
Risk Monitoring Committee, and Remuneration POJK No.55/POJK.04/2015 on the Establishment and
and Nomination Committee in order to support the Work Implementation Guidelines of Audit Committee,
effectiveness of the implementation of its duties and and Bank Mega’s Articles of Association. The Audit
responsibilities. Committee Charter was signed by the Board of
Commissioners on November 13, 2023, and regulates
among others:
AUDIT COMMITTEE 1. Composition, structure and membership
requirements;
The Audit Committee is a Committee established 2. Duties and responsibilities, and authorities;
under and accountable to the Board of Commissioners, 3. Rules of procedure;
tasked with supporting the Board in overseeing 4. Meetings, quorum and decision-making,
audit-related matters. In fulfilling its responsibilities, 5. Term of office of independent Committee
the Audit Committee provides independent opinions members;
on issues requiring the Board of Commissioners’ 6. Performance evaluation mechanism; and
attention, ensuring alignment with governance 7. Review period of guidelines and work rules.
principles and applicable laws and regulations.
Organizational Structure and Composition
Legal Basis for Establishment Bank Mega Audit Committee Charter regulates the
1. Financial Services Authority Regulation No. 17 of structure and membership of the Audit Committee,
2023 dated September 14, 2023 concerning the which is appointed and dismissed by the Board of
Implementation of General Bank Governance. Commissioners and is responsible to the Board of
2. Financial Services Authority Regulation No. Commissioners.
55/POJK.04/2015 dated December 23, 2015
concerning the Establishment and Guidelines for The Audit Committee consists of 3 (three) members,
the Implementation of the Audit Committee. with the composition of membership at the end of
3. Decree of the Board of Directors No. SK. 111/ 2024 consisting of 1 (one) Independent Commissioner
DIRBM/23 dated August 31, 2023 concerning the as Chairperson and member and 2 (two) members of
Audit Committee of PT Bank Mega Tbk. the Audit Committee from independent parties, with
the following composition:
Name Position Appointment Date Areas of expertise Concurrent Position
Hizbullah* Chairman September 1, 2023 Banking Independent Commissioner of PT Bank
Mega Tbk
Purwo Junianto Member September 1, 2023 Finance & -
Banking
Ivan Purnama Sanoesi Member September 1, 2023 Finance & a. Member of the Risk Monitoring
Banking Committee of PT Bank Hibank
Indonesia (Member of BNI)
b. Member of the Audit Committee of
PT Bank SMBC Indonesia Tbk
c. Member of the Risk Monitoring
Committee of PT Bank Ina Perdana
Tbk
d. Member of the Risk Monitoring
Committee of PT BCA Digital
* Appointed as Chairman of the Audit Committee replacing Lambock V. Nahattands on August 31, 2023
320 PT BANK MEGA Tbk 2025 Annual Report
Page 323
The Bank Mega Audit Committee is chaired by an Independent Commissioner who also serves as a member, with
the following organizational structure:
Committee Head
Independent Commissioner
Member Member
Independent parties with experience Independent parties with experience
in finance or accounting in the legal or banking sectors
The implementation of duties and responsibilities 2. The monitoring and evaluation above are at least
of Bank Mega Audit Committee is stipulated in the carried out on:
Decree of Board of Commissioners No. 009/DEKOM/ a. Implementation of the duties of the Internal Audit
XI/23 dated November 13, 2023 on Audit Committee Work Unit.
Charter. The Charter was updated based on the b. Compliance of the implementation of audits by
prevailing OJK regulations. the Public Accounting Firm with applicable audit
standards.
Independence of the Audit Committee c. Implementation of follow-up actions by the
In carrying out its duties, the Audit Committee must be Board of Directors on the findings of the Internal
independent. Each member of the Audit Committee Audit Work Unit, public accountants, and the
has met the following independence criteria: results of supervision by Bank Indonesia and the
1. Is not a person who works or has the authority and Financial Services Authority in order to provide
responsibility to plan, lead, control, supervise the recommendations to the Board of Commissioners.
activities of the Bank within the last 6 (six) months, 3. Recommending the appointment of Public
except for the Independent Commissioner. Accountants and Public Accounting Firms to
2. Does not have direct or indirect shares in the Bank. conduct annual financial report audits to the
3. Does not have an affiliated relationship with the Board of Commissioners.
Bank, members of the Board of Commissioners, 4. Evaluating the implementation of annual financial
members of the Board of Directors, or Major report audits by the Public Accounting Firm.
Shareholders of the Bank; and 5. Provide recommendations to the Board of
4. Does not have a direct or indirect business Commissioners regarding the appointment of an
relationship related to the Bank’s business independent quality controller from an external
activities. party to conduct a review of internal audit
performance.
All members of the Audit Committee have signed an 6. Provide recommendations for the termination and
Independent Statement letter documented by the appointment of the Head of the Internal Audit
Corporate Secretary. Work Unit.
Duties and Responsibilities of the Audit Profile of Audit Committee Members
Committee The complete profile of Audit Committee members
The Audit Committee has fulfilled its duties and can be seen in the Profile of Board of Commissioners
responsibilities by providing independent, professional Members and Profile of Non-Commissioners
opinions on reports and other information submitted Committee Members, in the Company Profile chapter
by the Board of Directors. Additionally, it identifies in this Annual Report.
key issues that require the attention of the Board of
Commissioners, including: Audit Committee Meetings and Attendance
1. Monitoring and evaluating the planning and Bank Mega Audit Committee held regular meetings
implementation of audits and monitoring the at least 1 (one) time in 1 (one) month, in accordance
follow-up of audit results in order to assess with the provisions in the Audit Committee Charter
the adequacy of internal control including the and POJK No. 17 of 2023.
adequacy of the financial reporting process.
PT BANK MEGA Tbk 2025 Annual Report 321
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Corporate Governance
In addition, the meeting can only be held if attended by at least 50% (fifty percent) of the total members. During
2024, the Audit Committee held 21 (twenty one) meetings, which were attended by all committee members.
The results of the Audit Committee Meeting decisions are set forth in a meeting minutes and well documented.
Audit Committee Meeting Attendance Data 2025
No Name of Meeting Participants Meeting Attendance Attendance Percentage
1. Hizbullah 21 (Twenty one) times 100%
2. Purwo Junianto 21 (Twenty one) times 100%
3. Ivan Purnama Sanoesi 21 (Twenty one) times 100%
Total Meetings During the Year 21 (Twenty one) times
Audit Committee Meeting Agenda
No. Date Agenda
1. January 15, 2025 • Evaluation of the Implementation Results of IADT PT. Bank Mega Tbk. for the Second Semester
of 2024.
• Evaluation of the Follow-up Actions by the Board of Directors on Internal and External Audit
Findings for the Second Semester of 2024.
2. January 22, 2025 Evaluation of the Work Plan and Budget for IADT PT. Bank Mega Tbk. for 2025.
3. February 5, 2025 Closing meeting with External Auditor RSM Indonesia regarding the implementation of the 2024
financial statement audit
4. February 19, 2025 Evaluation of the Implementation Results of IADT for the period of January 2025.
5. March 19, 2025 Evaluation of the Implementation Results of IADT for the period of February 2025.
6. April 23, 2025 Evaluation of the Published Financial Statements of PT Bank Mega Tbk. for the position as of
March 2025.
7. April 30, 2025 Evaluation of the IADT Report for March 2025.
8. June 4, 2025 Evaluation of the IADT Report for April - May 2025.
9. June 11, 2025 Evaluation of the Internal Control (IC) Function at PT Bank Mega Tbk.
10. July 2, 2025 Evaluation of the Implementation Results of IADT for the First Semester/2025.
11. July 16, 2025 Evaluation of the Application of Financial Reporting Integrity in the Bank.
12. July 23, 2025 Evaluation of the Published Financial Statements of PT Bank Mega Tbk. as of June 30, 2025
13. July 30, 2025 Evaluation of the Implementation Results of IADT for the period of July 2025.
14. August 27, 2025 Evaluation of the Implementation Results of IADT for the period of August 2025.
15. September 24, 2025 Proposal for the Appointment of a Public Accounting Firm for the Audit of the Financial
Statements for the 2025 Fiscal Year.
16. September 24, 2025 Evaluation of the Implementation Results of IADT for the period of September 2025.
17. October 28, 2025 Evaluation of the Published Financial Statements of PT Bank Mega Tbk. as of 30 September
2025.
18. November 5, 2025 Kick-off Meeting with the Public Accounting Firm for the Implementation of the 2025 Fiscal Year
Financial Statement Audit..
19. November 19, 2025 Evaluation of the Implementation Results of IADT for the period of October 2025.
20. December 3, 2025 Evaluation of the Implementation Results of IADT for the period of November 2025.
21. December 19, 2025 Submission of Supporting Data for the Self-Assessment of Governance Implementation for the
Second Semester of 2025
2025 Training
In 2025, members of the Audit Committee have attended various training programs. Training programs for
Audit Committee members can be seen in the Profiles of Board of Commissioners Members and Profiles of Non-
Commissioners Committee Members, in the Company Profile chapter in this Annual Report.
Audit Committee Work Program and Work Realization
Throughout 2025, the Audit Committee has conducted discussions and provided recommendations on various
key activities undertaken by the Bank, including:
322 PT BANK MEGA Tbk 2025 Annual Report
Page 325
Audit Committee Work Program 2025
No. Work Program Work Realization
1. Evaluating the 2025 Annual The evaluation of the 2025 Annual Audit Work Plan (RKAT) for IADT has been carried out.
Audit Work Plan (RKAT) for
IADT
2. Evaluating the published The evaluation of the published financial statements of PT. Bank Mega Tbk. has been
financial statements of PT. carried out on a quarterly basis..
Bank Mega Tbk.
3. Evaluating the results of the The evaluation of the audit results of PT. Bank Mega Tbk. by the Public Accounting Firm
audit of PT. Bank Mega Tbk. by for the 2024 fiscal year has been carried out.
the Public Accounting Firm
4. Making a recommendation for A recommendation has been made for the appointment of a Public Accounting Firm for
the appointment of a Public the audit of the financial statements for the 2025 fiscal year.
Accounting Firm for the 2025
fiscal year.
5. Evaluating the results of the An evaluation has been conducted on the results of the internal audit implementation and
internal audit implementation the adequacy of audit reporting. This was carried out by evaluating the monthly internal
and the adequacy of audit audit reports and documenting them in the Meeting Minutes, which are then submitted to
reporting for the year 2025. the Board of Commissioners.
6. Evaluating the implementation An evaluation has been conducted on the implementation of follow-up actions for
of follow-up actions by the improvements by the Board of Directors based on the internal and external audit findings.
Board of Directors on internal
and external audit findings.
7. Evaluating the Application of An evaluation of the Application of Financial Reporting Integrity in the Bank has been
Financial Reporting Integrity in conducted.
the Bank.
RISK MONITORING COMMITTEE Legal Basis for Establishment
Bank Mega’s Risk Monitoring Committee is formed
The Risk Monitoring Committee is a body established based on:
under and accountable to the Board of Commissioners, 1. Financial Services Authority Regulation No. 17 of
tasked with assisting in the oversight function and 2023 dated September 14, 2023 concerning the
providing recommendations to the Board of Directors. Implementation of General Bank Governance.
Its role is to ensure that the Bank’s risk management 2. Financial Services Authority Regulation No. 18/
implementation adheres to adequate procedures POJK.03/2016 dated March 16, 2016 concerning
and methodologies, allowing risks to be effectively the Implementation of Risk Management for
controlled within the predetermined limits. General Banks.
3. Decree of the Board of Directors No. SK. 025/
Statement of the Audit Committee on the DIRBM/22 dated February 25, 2022 concerning the
Adequacy of the Internal Control System and Risk Monitoring Committee of PT Bank Mega Tbk.
Risk Management System 4. Decree of the Board of Commissioners No.
In 2025, Bank Mega’s Audit Committee assessed that 010/DEKOM/XI/23 dated November 13, 2023
the internal control system and risk management concerning the Risk Monitoring Committee
system implemented within Bank Mega were effective, Charter.
adequate, and capable of managing risks as well as
business opportunities to support the achievement of Risk Monitoring Committee Charter
the Bank’s business objectives without compromising Charter signed by the Board of Commissioners of
financial performance, compliance, and/or reputation. Bank Mega on November 13, 2023, by referring to
POJK No. 17 Year 2023 on the Implementation of
Bank Mega’s internal control and risk management Governance for Commercial Banks, and SEOJK
systems have provided tools to anticipate and No. 34/SEOJK.03/2016 on the Implementation
manage risks by taking into account changes in risk of Risk Management for Commercial Banks. The
profiles resulting from shifts in business strategy, Risk Monitoring Committee Charter has also been
external factors, and regulatory requirements. This is uploaded on the Bank’s website.
reflected in the effective implementation of internal
control and risk management functions, including
internal audit, compliance, financial, and operational
control functions.
PT BANK MEGA Tbk 2025 Annual Report 323
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Corporate Governance
The Risk Monitoring Committee Charter regulates Number and Composition of Risk Monitoring
among others: Committee Members
• Composition, structure and membership The Risk Monitoring Committee consists of 3 (three)
requirements; members, with the composition of membership at
• Duties and responsibilities, as well as authority, the end of 2025 consisting of 1 (one) Independent
• Committee rules, meetings, quorum and decision Commissioner as Chairperson and member and 2
making. (two) members from independent parties, with the
• Term of office of Committee members from following composition:
independent parties;
• Performance evaluation mechanism, review
period, and work order.
Name Position Appointment Date Area of Expertise Concurrent Position
Achjadi Ranuwisastra Chairman March 1, 2022 Banking 1. Independent Commissioner of
PT Bank Mega Tbk
2. Chairman of the Committee at
PT Bank Mega Tbk:
• Remuneration and Nomination
Committee
• Integrated Governance Committee
• Risk Monitoring Committee
Iramady Irdja Member March 1, 2022 Finance -
Adrial Salam Member March 1, 2022 Risk Management -
The Risk Monitoring Committee consists of at least 3 (three) members, one of whom is a concurrent Commissioner
and 2 (two) members of the Risk Monitoring Committee from independent parties with expertise in Finance and
Risk Management.
The Bank’s Risk Monitoring Committee is chaired by an Independent Commissioner, concurrently a member, with
the following structure:
Committee Chairman
Independent Commissioner
Member Member
Independent Party Members who have expertise Independent Party Member who has expertise
in the field of finance in the field of Risk Management
Independence of the Risk Monitoring Duties and Responsibilities of the Risk
Committee Monitoring Committee
All members of the Risk Monitoring Committee are The implementation of the duties and responsibilities
independent parties with no financial, managerial, share of the Bank Mega Risk Monitoring Committee is set
ownership, and/or family relationships with the Board of out in the Decree of the Board of Commissioners
Commissioners, Board of Directors, and/or Controlling No. 010/DEKOM/XI/23 dated 13 November 2023
Shareholders, nor any affiliations with the Bank that concerning the Risk Monitoring Committee Charter.
could compromise their ability to act independently. The guideline was prepared in accordance with the
None of the independent members of the Committee applicable OJK regulations.
are former members of the Board of Directors or former
executive officers from the same bank. The Risk Monitoring Committee has assisted in the
implementation of the supervisory and coaching
All members of the Risk Monitoring Committee have functions by the Board of Commissioners towards
signed an Independent Statement letter documented the Board of Directors and its staff in terms of
by the Corporate Secretary. implementing risk management by providing
324 PT BANK MEGA Tbk 2025 Annual Report
Page 327
opinions and recommendations to the Board of Commissioners regarding the Risk Management Policy and its
implementation, namely:
1. Evaluating the suitability between the risk management policy and the implementation of the policy.
2. Monitoring and evaluating the implementation of the duties of the Risk Management Committee and the Risk
Management Work Unit in order to provide recommendations to the Board of Commissioners.
Profile of Risk Monitoring Committee Members
The profiles of the members of the Risk Monitoring Committee can be found in the Profiles of Board of
Commissioners Members and Profiles of Non-Commissioners Committee Members, in the Company Profile
chapter of this Annual Report.
Meetings and Attendance at Risk Monitoring Committee Meetings
POJK No. 17 of 2023 stipulates that the Risk Monitoring Committee shall hold a meeting at least 1 (one) time
in 1 (one) month. This is in line with the provisions in Bank Mega’s Risk Monitoring Committee Charter which
stipulates that the Risk Monitoring Committee meeting is held periodically at least 1 (one) time in 1 (one) month,
with the condition that it must be attended by majority or more than 1/2 of the members. During 2025, the
Risk Monitoring Committee held 12 (twelve) meetings, which were attended by all Committee members. The
decisions of the Risk Monitoring Committee Meetings are set out in the minutes of the meetings and are well
documented.
Attendance of the 2025 Risk Monitoring Committee Meeting
No Name of Meeting Participants Meeting Attendance Attendance Percentage
1. Achjadi Ranuwisatra 12 (twelve) times 100%
2. lramady lrdja 12 (twelve) times 100%
3. Adrial Salam 12 (twelve) times 100%
Total Meetings During the Year 12 (twelve) times
Risk Monitoring Committee Meeting Agenda 2025
No. Date Agenda
1. January 24, 2025 Evaluation of Risk Management Implementation for the Year 2024.
2. February 28, 2025 Evaluation of the RMC Report for January 2025.
3. March 26, 2025 Evaluation of the Risk Management Committee (RMC) Report for February 2025.
4. April 30, 2025 Evaluation of the Risk Profile for the First Quarter of 2025.
5 May 23, 2025 Evaluation of the RMC Report for April 2025.
6. June 25, 2025 Evaluation of the Risk Profile for the period of May 2025
7. July 18, 2025 Evaluation of the Risk Profile for the Second Quarter of 2025
8. August 29, 2025 Evaluation of the RMC Report for July 2025
9. September 19, 2025 Evaluation of the RMC Report for July 2025
10. October 17, 2025 Evaluation of the Risk Profile for the Third Quarter of 2025
11. December 5, 2025 Evaluation of the RMC Report for October 2025
12. December 19, 2025 Evaluation of the RMC Report for November 2025
2025 Training
In 2025, members of the Risk Monitoring Committee have attended various training programs. Training programs
for members of the Risk Monitoring Committee can be seen in the Profiles of Board of Commissioners Members
and Profiles of Non-Commissioners Committee Members, in the Company Profile chapter of this Annual Report.
Risk Monitoring Committee Work Program and Work Realization
discussed and submitted suggestions regarding various risk management activities carried out by the Bank,
including:
PT BANK MEGA Tbk 2025 Annual Report 325
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Corporate Governance
Risk Monitoring Committee Work Program 2025
No. Work Program Work Realization
1. Assessing the effectiveness of the The evaluation of Bank Mega’s Risk Profile for the Fourth Quarter of 2024, First Quarter
Risk Management Committee and of 2025, Second Quarter of 2025, and Third Quarter of 2025 has been conducted.
the Risk Management Unit.
The Risk Profile has been prepared in accordance with the regulations from the
Regulator. The Bank’s Risk Profile remains relatively stable throughout 2025, at a low to
moderate level.
2. Assessing the effectiveness of the Actively attending the KMR meetings every month.
Risk Management Committee and
the Risk Management Unit. The KMR and RIMG have carried out their functions as expected, ensuring that risk
management implementation has proceeded in accordance with the regulations. Risk
parameters that exceed the Risk Appetite and enter the Risk Tolerance level, as well as
breach limits, have been discussed and corrective actions have been followed up.
3. Assessing the effectiveness of Actively attending the KMRT meetings every quarter.
the Integrated Management
Committee. The KMRT at Mega Corpora Integrated Finance has been operating in accordance with
the regulations. The Integrated Risk Profile has been maintained at a low to moderate
level until October 2025.
4. Monitoring Risk Limits for Credit Evaluating the Risk Limit report every month and attending the ALCO meetings every
Risk, Market Risk, Liquidity Risk, month.
Strategic Risk, Operational Risk,
Legal Risk, Compliance Risk, and In general, the Risk Limits have been maintained within the Bank’s Risk Appetite and
Reputational Risk. Risk Tolerance range, while those that entered the Breach Limit area have had action
plans created and follow-up actions implemented.
5. Providing information and The information and recommendations were communicated through a Memorandum to
recommendations to the Board of the Board of Commissioners throughout 2025.
Commissioners.
6. Evaluation of the implementation The evaluation results were communicated through a Memorandum to the Board of
of the Recovery Plan for 2025. Commissioners.
7. Evaluating the implementation An evaluation of the compliance function implementation for the second semester of
of the compliance function per 2024 and the first semester of 2025 has been conducted
semester for the years 2024 and
2025.
REMUNERATION AND NOMINATION • Board of Directors Decree No. SK. 011/XI/23
COMMITTEE dated November 13, 2023 concerning the
Work Guidelines and Rules of Procedure of the
In supporting the Board of Directors’ succession Remuneration and Nomination Committee.
program, the Board of Commissioners is assisted • Decree of the Board of Commissioners No. 013/
by the Nomination and Remuneration Committee to DIRBM/24 dated March 1, 2024 concerning the
ensure the diversity of the composition of the Board Remuneration and Nomination Committee of PT
of Commissioners and Board of Directors consisting Bank Mega Tbk.
of individuals with the highest standards of integrity.
In addition, the Nomination and Remuneration Remuneration and Nomination Committee
Committee is also tasked with providing Charter
recommendations to the Board of Commissioners Bank Mega has a Remuneration and Nomination
regarding the remuneration package for members of Committee Charter that was prepared based on
the Board of Directors and Board of Commissioners. the prevailing laws and regulations, including POJK
No. 17 Year 2023 regarding the Implementation of
Legal Basis for Establishment Governance for Commercial Banks, and POJK
Financial Services Authority Regulation No. 34/ No. 45/POJK.03/2015 regarding the Implementation
POJK.04/2014 dated December 8, 2014 on the of Governance in Providing Remuneration for
Implementation of the Nomination and Remuneration Commercial Banks.
Committee of Issuers or Public Companies.
• Financial Services Authority Regulation No. Bank Mega’s Remuneration and Nomination
34/POJK.04/2014 dated December 8, 2014 Committee Charter was signed by Bank Mega’s
concerning the Implementation of the Nomination Board of Commissioners on November 13, 2023, and
and Remuneration Committee of Issuers or Public regulates among others: composition, structure and
Companies. membership requirements; duties and responsibilities
• Financial Services Authority Regulation No. 17 of as well as authority; committee rules; meetings,
2023 dated September 14, 2023 concerning the quorum and decision making; term of service of
Implementation of General Bank Governance. committee members from independent parties;
performance evaluation mechanism; as well as review
period of guidelines and work rules.
326 PT BANK MEGA Tbk 2025 Annual Report
Page 329
Organizational Structure and Composition
The structure of Remuneration and Nomination Committee is regulated in Bank Mega Remuneration and
Nomination Committee Charter, where the Committee shall consist of at least: 1 (one) Independent Commissioner
as the Chairman; 1 (one) Non-Independent Commissioner; and 1 (one) Executive Officer in charge of Human
Resources function, or 1 (one) employee representative of the Bank. In the event that the members of the
Remuneration and Nomination Committee are determined to be more than 3 (three) persons, the Independent
Commissioners must be at least 2 (two) persons.
Bank Mega Remuneration and Nomination Committee is chaired by an Independent Commissioner who is also a
member, with the following structure:
Committee Chairman
Independent Commissioner
Member
Member
Executive Officer in charge of HR function/Bank
Non-Independent Commissioner
Employee Representative
The composition of the Bank Mega Remuneration and Nomination Committee as of December 31, 2025 is as
follows:
Name Position Appointment Date Area of Expertise Concurrent Position
Achjadi Ranuwisastra Chairman March 6, 2025 Banking a. Independent Commissioner of
PT Bank Mega Tbk
b. Chairman of the Committee at
PT Bank Mega Tbk:
• Risk Monitoring Committee
• Integrated Governance Committee
Lambock V. March 6, 2025 a. Independent Commissioner of
Nahattands PT Bank Mega Tbk
b. Special Staff of the National
Economic Council of the Republic of
Indonesia for Law and Legislation.
M. Ade Kurniawan Anggota March 7, 2025 SDM -
Anwar V. Purba* Member March 6, 2025 SDM -
* Anwar V. Purba resigned from Bank Mega as Human Capital Management Head, effective March 8, 2025. Based on the Decree of the Board of Directors
No. 015/DIRBM/25, dated March 7, 2025, member of the Remuneration and Nomination Committee of Bank Mega is M. Ade Kurniawan.
There is no special honorarium for each member of Profile of Remuneration and Nomination
the Remuneration and Nomination Committee. The Committee Members
implementation of the duties and responsibilities The complete profile of the members of the
of the Remuneration and Nomination Committee is Remuneration and Nomination Committee can
stated in the Decree of the Board of Commissioners be seen in the Profiles of Members of the Board of
No. 011/DEKOM/XI/23 dated November 13, 2023 Commissioners and Profiles of Members of the Non-
concerning the Guidelines and Rules of Procedure of Commissioners Committee, in the Company Profile
the Remuneration and Nomination Committee. The chapter in this Annual Report.
guidelines are prepared based on the applicable OJK
provisions. Duties and Responsibilities
The Remuneration and Nomination Committee
All members of the Remuneration and Nomination has duties and responsibilities to assist the Board
Committee have signed an Independent Statement of Commissioners in carrying out its duties and
Letter documented by the Corporate Secretary. functions, relating to the remuneration and nomination
functions.
PT BANK MEGA Tbk 2025 Annual Report 327
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Corporate Governance
The duties and responsibilities of the Remuneration Implementation of Duties and Responsibilities
and Nomination Committee related to the of the Remuneration and Nomination
remuneration policy are as follows: Committee
1. Provide recommendations to the Board of The Remuneration and Nomination Committee has
Commissioners regarding the remuneration supported the Board of Commissioners in carrying
structure, remuneration policy, and amount out its supervisory and advisory functions over
of remuneration for members of the Board the Board of Directors and its management team
of Directors and/or members of the Board of regarding the implementation of remuneration and
Commissioners, which must be evaluated by the nomination policies. This has been done by providing
Remuneration and Nomination Committee at least opinions and recommendations to the Board of
1 (one) time in 1 (one) year. Commissioners, including:
2. Assist the Board of Commissioners in assessing • Conducting evaluations and recommendations on
performance with the suitability of remuneration the overall employee remuneration policy to the
received by each member of the Board of Directors Board of Commissioners.
and/or member of the Board of Commissioners. • Conducting evaluations and recommendations
3. Submit evaluation results and recommendations to on the overall remuneration policies of the Board
the Board of Commissioners regarding the overall of Commissioners and Board of Directors to the
employee remuneration policy to be submitted to Board of Commissioners.
the Board of Directors. • Providing proposals for candidates who meet the
requirements as members of the Board of Directors
Meanwhile, the duties and responsibilities of the and/or members of the Board of Commissioners
Remuneration and Nomination Committee related to to the Board of Commissioners to be determined
the nomination policy are as follows: at the General Meeting of Shareholders.
1. Provide recommendations to the Board of
Commissioners regarding the composition of the Remuneration and Nomination Committee Meeting
positions of members of the Board of Directors In accordance with POJK No. 17 of 2023 and Bank
and/or members of the Board of Commissioners, Mega’s Remuneration and Nomination Committee
policies and criteria required in the nomination Charter which stipulates that Remuneration and
process, and performance evaluation policies Nomination Committee meetings must be held
for members of the Board of Directors and/or at least 1 (one) time in 3 (three) months, Bank
members of the Board of Commissioners. Mega’s Remuneration and Nomination Committee
2. Assist the Board of Commissioners in assessing periodically holds meetings at least 1 (one) time in 3
the performance of members of the Board (three) months. Other meeting requirements are that
of Directors and/or members of the Board of it must be attended by the majority of Committee
Commissioners based on benchmarks that have members, including the presence of 1 (one)
been prepared as evaluation materials. Independent Commissioner and 1 (one) Executive
3. Provide recommendations to the Board of Officer in charge of human resources function, or 1
Commissioners regarding capacity building (one) Bank employee representative.
programs for members of the Board of Directors
and/or members of the Board of Commissioners. The attendance level of all members of Bank Mega
Remuneration and Nomination Committee in the
internal meeting of Remuneration and Nomination
Committee along with the meeting agenda in 2025
is as follows:
Remuneration and Nomination Committee Meeting Agenda 2025
No. Date Agenda
1. February 17 2025 Changes in the Composition of the Board of Directors
2. March 25, 2025 Recommendation of Appointment and Changes in the Composition of Member of the Board of
Directors of PT Bank Mega Tbk.
3. June 23, 2025 Evaluation of the Implementation of the Remuneration Policy for the First Quarter of 2025
4. July 21, 2025 Recommendation of Changes in the Composition and Determination of Duties of the Board of
Directors of PT. Bank Mega Tbk.
5. October 30, 2025 Evaluation of the Human Resources Management Policy of PT. Bank Mega Tbk
328 PT BANK MEGA Tbk 2025 Annual Report
Page 331
Attendance at Remuneration and Nomination Committee Meetings
During 2025, the Remuneration and Nomination Committee met 5 (five) times and was attended by all members
of the Remuneration and Nomination Committee (100% attendance rate of Committee members). The results
of the Remuneration and Nomination Committee Meeting decisions are set forth in a meeting minutes and are
well documented.
Work Program and Work Realization of the Remuneration and Nomination Committee
During 2025, the Remuneration and Nomination Committee has discussed and submitted suggestions regarding
various important activities carried out by the Bank, including:
Work program and realization of the Remuneration and Nomination Committee
No. Work Program Realization
1. Recommendation for the appointment of Members of Proposed to the Board of Commissioners to be determined at
the Board of Directors. the 2025 General Meeting of Shareholders of PT Bank Mega Tbk.
2. Evaluation of the implementation of the Remuneration The results of the recommendation are submitted to the Board
Policy for the First Semester of 2025. of Commissioners.
3. Recommendation on the implementation of the The results of the recommendation are submitted to the Board
Remuneration Policy for the First Semester of 2025. of Commissioners.
4. Evaluation of the Human Resources management policy The results of the recommendation are submitted to the Board
of PT Bank Mega Tbk.. of Commissioners.
Remuneration of Remuneration and In evaluating the performance of the three
Nomination Committee Members in 2025 committees, the Board of Commissioners refers
There is no special remuneration paid to members to the assessment criteria established above. The
of Remuneration and Nomination Committee other evaluation is based on the collective (collegial)
than that paid monthly as Commissioner or Executive performance of each committee, the individual
Officer. performance of each committee member, and the
performance of each committee chair. The Board of
Performance Evaluation of Committees under Commissioners considers that these committees have
the Board of Commissioners properly carried out their duties and responsibilities
The Board of Commissioners conducts periodic throughout 2025. All recommendations from each
assessments and evaluations of the performance of committee have also been accepted by the Board of
each committee under its supervision (at least once a Commissioners and have served as considerations in
year), consisting of: the decision-making process on proposals submitted
1. A collective evaluation of the performance of by the Board of Directors.
committees under the Board of Commissioners;
2. An individual evaluation of the performance of
members of the committees under the Board of
Commissioners; and
3. An evaluation of the performance of the
Chair of each committee under the Board of
Commissioners.
The Board of Commissioners has also established
criteria for evaluating the performance of committees
under its supervision, as follows:
1. Professionalism and independence;
2. Implementation of supervisory and advisory
functions; and
3. Identification of matters requiring the attention of
the Board of Commissioners.
PT BANK MEGA Tbk 2025 Annual Report 329
Page 332
Corporate Governance
Implementation of Remuneration
Governance
The implementation of Remuneration Governance at PT Bank Mega Tbk is regulated in the Board of Directors’
Decrees SK. 093/DIRBM/22 and SK. 081/DIRBM-HCRO/18 regarding the First Revision of the Remuneration
Governance Policy of PT Bank Mega Tbk. This policy is an update to SK. 081/DIRBM-HCRO/18, which was
effective from 1 January 2017 (in accordance with the provisions of OJK Regulation No. 45/POJK.03/2015 dated
23 December 2015 and OJK Circular Letter No. 40/SEOJK.03/2016 dated 26 September 2016 concerning the
Implementation of Governance in the Provision of Remuneration for Commercial Banks). These provisions have
applied to the calculation of remuneration for the year 2017, which was paid in 2018.
Remuneration for the Board of Directors and the Board of Commissioners
The Board of Directors and the Board of Commissioners receive the following remuneration and facilities
packages
Board of Commissioners Board of Directors
No Type of Income/Facilities
IDR Million IDR Million
Person Person
(gross) (gross)
1 Remuneration (Salary, bonuses, routine allowances, tantiem, 4 26,234 7 78,546
and other facilities in non-kind form)
2 Other facilities in kind (housing, health insurance, etc. that: 4 114 7 143
• Can be owned
• Cannot be owned
Total 26,348 78,689
Remuneration package categorized by income levels received by members of the Board of Directors and the
Board of Commissioners over a period of one year is as follows:
Number of Member of the
Total Remunration per Person in 1 (one) Year *) Number of Directors
Board of Commissioners
Above IDR2 billion 7 4
Above IDR1 billion – IDR 2 billion 4 114
Above IDR500 million – IDR1 billion
IDR500 million and below
*)
received in cash
Variable Remuneration
Number of members of the Board of Commissioners, Directors and employees who receive variable remuneration
for 1 (one) year and the total nominal amount:
Total Amount Received in 1 (one) Year
Variable Remuneration Board of Directors Board of Commissioners Employees
Person IDR Million Person IDR Million Person IDR Million
Total 7 4,098 4 1.320 43 2,416
Remuneration for Risk Takers (MRT)
Total Amount of Remunerations for MRT over 1 (one) year:
A. Fixed Remuneration *)
1. Cash Rp 158.590
2. Shares/share-based instruments issued by the Bank -
330 PT BANK MEGA Tbk 2025 Annual Report
Page 333
B. Variable Remuneration *) Non Deferred Deferred
1. Cash - 7,834
2. Shares/share-based instruments issued by the Bank - -
*)
for MRT only and disclosed in IDR million
Variable remuneration for Material Risk Takers is given in cash (100%) with a deferral period carried out in stages
over a period of 3 (three) years, which is given on a pro rata basis with a scheme according to the table below:
Direct 1st Year 2nd Year 3rd Year
Material Risk Takers (MRT)
Payment Payment Payment Payment
Board of Commissioners
80% 6.66% 6.66% 6.66%
Board of Directors
Group Head
Regional Head 85% 5% 5% 5%
Selective Division Head
The deferred bonus payment for the first year is paid in the following year after the direct payment and so on
until the payment for the 3rd year.
Quantitative Information
Total Reduction During Reporting Period
Remaining
Pending Due to Due to
Types of Variable Remuneration*)
Amount Explicit Implicit Total
(Rp Million) Adjustment Adjustment (A)+(B)
(A) (B)
1. Cash (in IDR Million) Rp329
2. Shares/share-based instruments issued by the Bank (in - - - -
share certificates and nominal millions of Rupiah which is the
conversion of the share certificates)
Rp 329 - - -
*)
only for MRT
Salary Ratio
The Highest and Lowest Salary in the Bank Mega in 2025 is as follows:
No Description Ratio
1 Highest and Lowest Employee Salary Ration 44.44 : 1
2 Highest and Lowest Director Salary Ratio 3:1
3 Highest and Lowest Board of Commissioners Salary Ratio 4.26 : 1
4 Highest Director Salary and Highest Employee Salary Ratio 3.94 : 1
Severance Payment
Number of employees affected by termination of employment and the total nominal severance payment paid:
Nominal Amount of Severance Payment Paid per Person in 1 (one) Year Number of Employees
Above IDR 1 Billion 1
Between IDR500 Million to IDR1 Billion 3
Up to IDR500 Million 181
PT BANK MEGA Tbk 2025 Annual Report 331
Page 334
Corporate Governance
Committees Under
The Board of Directors
As stipulated in the Board Manual, the Board of Directors may establish committees to support the effective
implementation of the duties and responsibilities of the Board of Directors. Board of Directors level committee
is also known as Executive Committee (Exco). Bank Mega has 8 (eight) Executive Committees, namely:
No. Committee Board of Directors Decree No. Date
1. Risk Management Committee SK.No.069/DIRBM/23 June 12, 2023
2. Asset and Liabilities Committee (ALCO) SK.No.064/DIRBM/23 May 4, 2023
3. Credit Policy Committee SK.No.056/DIRBM/25 10 September 2025
4. Information Technology Steering Committee SK.NO.067/DIRBM/23 June 5, 2023
5. Human Resources Committee SK.No. 057/DIRBM/25 18 September 2025
6. Product and Process Committee for Issuing New SK.No.098/DIRBM/24 August 29, 2024
Products or Activities
7. Credit Committee* SK.No.076/DIRBM/25 29 October 2025
8. Crisis Management Committee SK.No. 024/DIRBM/25 11 April 2025
Note :
* Has been updated again with SK.No.004/DIRBM/25 dated January 14, 2025
RISK MANAGEMENT COMMITTEE
Main Functions and Authorities
The Risk Management Committee has the main function and authority to provide recommendations to the
President Director, in formulating and improving policies related to risk management, as well as evaluating the
development and condition of the risk profile.
Structure and Membership
The membership composition of the Risk Management Committee as of December 31, 2025 is as follows:
Positions on the Committee Filled By
Chairman of the Committee President Director
Secretary Market, Liquidity & Integrated Risk Management (MIRG) Head.
The Secretary is assisted by other Risk Management Work Units (SKMR) in preparing meeting
materials, namely:
a. Credit Risk Management (CRMG) Head;
b. Operasional Risk Management (ORMG) Head.
c. IT & Cyber Risk Management (ITCR) Head.
Permanent Members All member of the Board of Directors
with Voting Rights
Non-Permanent Members a. Compliance & GCG (CGCG) Head;
with no Voting Rights b. Internal Audit (IADT) Head;
c. Financial Control (FICO) Head;
d. Crime & Fraud Investigation (CFIN) Head;
e. Treasury & Financial Institution (TSFI) Head;
f. Treasury & International Banking Business Support (TIBS) Head;
g. Strategic & Business Development (SBDV) Head;
h. Business Performance Management & Analytics (BPMA) Head;
i. Retail Product Management Head (RPMG) Head;
j. Corporate Funding Head (COFN) Head;
k. Human Capital Management Head (HCMG) Head;
332 PT BANK MEGA Tbk 2025 Annual Report
Page 335
Positions on the Committee Filled By
l. Human Capital Reward Operations & Service (HCRO) Head;
m. IT Infrastructure & Operations (ITSO) Head;
n. Network Operations (NTOP) Head;
o. Process Management & Internal Control (PMIC) Head;
p. Account Services (ACSS) Head;
q. Customer Experience & Customer Care (CECC) Head;
r. Corporate Affairs (COAF) Head;
s. Credit Business (CRBS) Head;
t. CCPL Marketing & Business Support (CPMB) Head.
Non-Permanent Members Related Work Unit Leaders.
with No Voting Rights
Duties and Responsibilities of the Risk No. Discussion Material
Management Committee 6. Monitoring & Review of Economic Sector Limits for
1) Preparation of Risk Management policies and January 2025
changes thereto, including Risk Management 7. Update of the Allowance for Impairment Losses
strategies, risk levels taken, and Risk tolerance, (CKPN) Guideline Book
Risk Management frameworks and contingency 8. Risk Limit Monitoring for February 2025
plans to anticipate abnormal conditions. 9. Review of Operational Risk Profile Indicator
2) Improvement of the Risk Management process
10. Monitoring of Economic Sector Limits for February
periodically or incidentally as a result of changes 2025
in external and internal conditions of the Bank that 11. ITCR Security Assessment – SDLC Process
affect capital adequacy, the Bank’s Risk Profile,
12. Report of Risk Profile of the First Quarter – 2025
and the ineffectiveness of the implementation of
13. Risk Limit Monitoring for March 2025
Risk Management based on the evaluation results.
3) Determination of policies and/or business 14. Monitoring of Economic Sector Limits for March 2025
decisions that deviate from normal procedures, 15. Risk Limit Monitoring for April 2025
such as significant business expansion exceeding 16. Monitoring & Review of Economic Sector Limits for
the Bank’s previously established business plan, or April 2025
taking a position/Risk exposure that exceeds the 17. Monitoring of ORGM Q1 2025
established limit. 18. Risk Limit Monitoring for May 2025
4) Establishing Risk Limit (Risk Appetite and Risk 19. Monitoring of Economic Sector Limits for May 2025
Tolerance) for each Risk area (Risk Taking Limit).
20. Assessment of the Bank's Health Level for the First
5) Monitoring and evaluating and implementing Risk Semester – 2025
Limits in accordance with applicable Risk Limit
21. Risk Limit Monitoring for June 2025
provisions
22. Monitoring of Economic Sector Limits for June 2025
6) Evaluating the Risk Profile Report and PTKB
Report before being submitted to the Financial 23. Risk Limit Monitoring for July 2025
Services Authority (OJK) as a routine report. 24. Review & Monitoring of Economic Sector Limits for
July 2025
7) Monitoring significant issues through reports
submitted by the Risk Management Committee 25. Risk Limit Monitoring for August 2025
secretariat. 26. Review of Risk Profile Indicator
27. Monitoring of Economic Sector Limits for August 2025
Risk Management Committee Activities in 28. Report of Risk Profile for the Third Quarter 2025
2025
29. Risk Limit Monitoring for September 2025
During 2025, the Risk Management Committee
30. Monitoring of Economic Sector Limits for September
has held a Committee meeting to discuss the
2025
implementation of risk management as follows:
31. Risk Limit Monitoring for October 2025
32. Review of Risk Limit Parameter
No. Discussion Material
33. Monitoring of Economic Sector Limits for October
1. Assessment of the Bank's Health Level for the Second
2026
Semester - 2024
34. Monitoring of ORGM Q3 2025
2. Risk Limit Monitoring for December 2024
35. Risk Limit Monitoring for November 2025
3. Economic Sector Limit Monitoring for December 2024
36. Monitoring of Economic Sector Limits for November
4. ITCR Dashboard
2025
5. Risk Limit Monitoring for Januari 2024
37. Risk Limit Monitoring for November 2025
PT BANK MEGA Tbk 2025 Annual Report 333
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Corporate Governance
ASSET AND LIABILITY COMMITTEE (ALCO)
Primary Functions and Authorities
The Asset and Liability Committee (ALCO) is established to support the Board of Directors and is responsible for
analyzing and evaluating asset and liability management, as well as assisting the Board of Directors in decision-
making by formulating policies, strategies, and objectives to manage the Bank’s assets and liabilities in an
integrated manner.
Structure and Membership
As of December 31, 2025, the composition of the Asset and Liability Committee (ALCO) is as follows:
Positions on the Committee Filled By
Chairman President Director
Vice Chairman Director of Treasury & International Banking
(concurrently as a permanent member).
Permanent Members a. Vice President Director in charge of Consumer Banking & Credit.
b. Vice President Director in charge of Risk, Operations, IT, Compliance & Human Capital.
c. Director of Credit.
d. Director of Operations.
e. Director of Information Technology.
f. Director of Compliance & Human Capital (as a non-voting member).
g. Treasury & Financial Institution Head.
h. Treasury & International Banking Business Support Head Credit Business Head.
i. Retail Product Management Head.
j. Market, Liquidity & Integrated Risk Management Head.
k. Corporate Funding Head.
Non-permanent Members Other related Work Unit Top Leaders (as other invited participants as needed).
Secretary Financial Control Head
Duties and Responsibilities of the ALCO Committee
1) Setting short-term and long-term financial targets.
2) Ensuring that the financial targets set by the Bank are approved by the Bank’s Commissioners.
3) Setting the ALMA (Asset and Liabilities Management) strategy.
4) Ensuring that in implementing the ALMA strategy, the Bank maintains the Bank-wide risk level at a level that
is in accordance with risk appetite.
ALCO Activities in 2025
During 2025, the ALCO Committee has held meetings to discuss the following matters:
No. Discussion Material
1. Economic Indicators: Inflation from various countries; geopolitical developments and global and Indonesian economic
growth; as well as macroeconomic and exchange rate developments.
2. Risk Management: Discussion of risk limits and risk tolerance for several financial indicators, including LDR, LCR, NSFR,
Capital Adequacy Ratio, and other financial indicators.
3. Financial Projections: Position/achievement of Loans, Third-Party Funds (DPK), Cost of Funds (COF), and Profit Before Tax
(PBT).
CREDIT POLICY COMMITTEE
Primary Functions and Authorities
The Credit Policy Committee serves a key function in supporting and assisting the Board of Directors in
overseeing the implementation and execution of the Bank’s Credit Policy.
Structure and Membership
As of December 31, 2025, the composition of the Credit Policy Committee is as follows:
334 PT BANK MEGA Tbk 2025 Annual Report
Page 337
Positions on the Committee Filled By
Credit Chairman President Director
Vice Chairman Vice President Director (Business)
Secretary Process Management & Internal Control Head
Permanent Members a. Directorate Vice President Director (Risk, Compliance, Operations & Information
Technology) (Deputy President Director) (Support)
b. Directorate Credit (Director)
c. Directorate Compliance (Director)
d. Directorate Operations (Director)
e. Directorate Information Technology (Director)
f. Compliance & GCG - CGCG (Head)
g. Credit Risk Management - CRMG (Head)
h. Internal Audit - IADT (Head)
i. Credit Business - CRBS (Head
j. Strategic Business Development - SBDV (Head)
k. Corporate Sales – COSA (Head)
l. Indirect Channel - INCH (Head)
m. Retail & Commercial Business - RBCS (Head)
n. Consumer Loans - CSLN (Head)
o. Corporate Legal - COLG (Head)
p. National Credit Review & Restructure - NCRR (Head)
q. Centralized Credit Operations - CCOP (Head)
r. Collection Strategy & Support - CLSS (Head)
s. Treasury & Financial Institution (Head)
Credit Card Chairman President Director
and Personal
Loan Vice Chairman Vice President Director (Business)
Secretary Process Management & Internal Control Head
Permanent Members a. Vice President Director (Risk, Compliance, Operations & Information
Technology)
(Deputy President Director) (Support)
b. Compliance Directorate (Director)
c. Operations Directorate (Director)
d. Information Technology Directorate (Director)
e. Compliance & GCG - CGCG (Head)
f. Credit Risk Management - CRMG (Head)
g. Internal Audit - IADT (Head)
h. Corporate Legal - COLG (Head)
i. Centralized Credit Operations - CCOP (Head)
j. Collection Strategy & Support - CLSS (Head)
k. CCPL Marketing & Business Support - CPMB (Head)
l. CCPL Product, Portfolio & Acquisition Marketing – CPAM (Head)
m. CCPL Partnership & Acquiring - CPPA (Head)
n. Account Services - ACSS (Head)
o. Customer Experience & Customer Care - CECC (Head)
Non-Permanent Members All other work units outside of permanent members related to the discussion
material
Duties and Responsibilities of the Credit Policy 4. Monitor and evaluate the development and
Committee quality of the overall credit or financing portfolio
1. Provide input to the Board of Directors in the including the determination of credit risk limits and
preparation of credit policies, especially those economic sector risk limits. This is done monthly
related to the formulation of prudential principles by the Credit Risk Management Work Unit.
in credit. 5. Monitor and evaluate the correctness and
2. Supervise, implement, and apply the Bank Credit quality of the use of the authority to decide on
Policy (KPB) consistently and consistently Credit or Financing through the BWMK usage
and formulate solutions if there are obstacles/ monitoring report. Done monthly by the Credit
constraints in the implementation of KPB. Risk Management Work Unit.
3. Conduct periodic reviews of KPB and provide 6. Monitor and evaluate the accuracy of the process
suggestions to the Board of Directors if changes/ of providing, development, and quality of credit or
improvements to KPB are needed. financing provided to parties related to the Bank
and certain large Debtors. This implementation
is carried out continuously by the Credit Control
Unit, Compliance Work Unit, and Internal Audit
Work Unit.
PT BANK MEGA Tbk 2025 Annual Report 335
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Corporate Governance
7. Monitor and evaluate the implementation of BMPK No. Subject of Discussion
provisions. BMPK monitoring is carried out by the 14. Update of the Provision for Credit Card Refunds and
Centralized Credit Operations Work Unit every Payment Switching at Bank Mega
month and is supervised by the Compliance Work 15. Update of the Financial Information Service System
(SLIK) Policy
Unit.
8. Monitor and evaluate compliance with the 16. Update of the Provisions for Determining Loan to
Value (LTV) for Property Loans and Property-Backed
provisions of laws and regulations and other Consumer Loans, as well as the Minimum Down
regulations in the implementation of credit Payment (DP) for Motor Vehicle Loans
provision, carried out continuously by the Credit 17. Discussion and Update on the Gradual Settlement of
Control Unit, Compliance Work Unit, and Internal Credit Card/Personal Loan
Audit Work Unit. 18. Discussion of the Policy on Credit Approval
Mechanisms, Credit Committee Meeting Policy, and
9. Monitor and evaluate the settlement of Credit Committee Secretary
problematic credit or financing in accordance
19. Update and Discussion of Credit Card Acquisition
with that stipulated in the KPB, carried out by the Channels
Special Asset Management Work Unit and the
20. Update of the Provisions for Credit Archive
Legal Work Unit. Documentation
10. Monitoring and evaluating the Bank’s efforts 21. Update of the Provisions for Credit Disbursement
in meeting the adequacy of the PPKA Asset
22. Update of the Provisions for the Credit Card Tap to
Quality Assessment Provision, and in addition Pay Service
the Allowance for Impairment Losses - CKPN, 23. Discussion on the Procedures for Credit Decision-
is carried out every month by the Credit Risk Making
Management Work Unit, the Centralized Credit 24. Update on Bank Mega QRIS Merchant (Credit Card)
Operations Work Unit, and the Financial Control 25. Update of the Indirect Channel Credit Guideline Book
Work Unit.
26. Update of Credit Segmentation
27. Update of Authority for Signing Credit Agreements
Activities of the Credit Policy Committee in
2025 28. Update of the Provision on Insurance Closure as
One of the Requirements for Granting Bank Credit
During the year 2025, the Credit Policy Committee Facilities
held meetings with discussion of materials related to
29. Update of the Credit Analysis Memorandum (MAK)
credit policy as follows: Format for Small and Medium Enterprise (SME)
Credit, Medium Enterprise Credit (KUM), Commercial,
Indirect Channel, and Corporate Segments
No. Subject of Discussion
30. Discussion on the Update of Credit Restructuring
1. Discussion of Operational Policy regarding the Policy
Provisions for Termination and Closure of Credit
Cards 31. Update on the Implementation of Sustainable Finance
2. Creation/Preparation of Interest and Fee Provisions 32. Update of Credit Provision Procedures for the
(Fee-Based Income) for Credit Cards Corporate Segment
3. Update of Provisions for Credit Card Transaction 33. Update of the Process and Procedures for Credit/
Disputes Partnership Provision in the Indirect Channel
Segment
4. Discussion of QRIS Risk Acceptance (Credit Card)
34. Update of Bank Mega Credit Committee
5. Discussion of QRIS Risk Acceptance (Credit Card)-
Continuation) 35. Update of the SME Credit Process and Procedures
6. Discussion on Credit Cards regarding the Hold of 36. Update and Discussion of Bank Mega Merchant
Funds for Secured Credit Cards (Non-Infinite and Payment Gateway
Non-Corporate Cards)
37. Creation of Provisions on the Procedures for Credit
7. Discussion of OJK Findings related to Credit Decision-Making
Disbursement
38. Discussion on the Update of the Credit Restructuring
8. Update of the Guideline Book for Determining Process and Procedures
Allowance for Impairment Losses of Financial Assets
39. Creation of Provisions for Standby Letter of Credit
9. Discussion on the Simplification of the Credit (SBLC) or Demand Guarantee (DG) Transactions
Disbursement Process
40. Discussion on Credit Card Refunds and Payment
10. Discussion on the Credit Integrated Application (CIA) Switching
11. Update of the Provision for Granting Back-to-Back 41. Update of the Credit Restructuring Committee
Credit Facilities
42. Update of the Corporate Credit Guideline Book
12. Update of the Provision for Collection of Overdue
Credit Card Payments 43. Update of the Collateral Assessment Guideline Book
of PT Bank Mega, Tbk.
13. Update of the Provision for Granting Loan Credit
Facilities Secured by Deposits
336 PT BANK MEGA Tbk 2025 Annual Report
Page 339
INFORMATION TECHNOLOGY STEERING COMMITTEE
Primary Functions and Authorities
The Information Technology Steering Committee of Bank Mega is responsible for providing recommendations
to the Board of Directors regarding strategic plans, policies, development, and implementation of the Bank’s
information technology.
Structure and Membership
As of December 31, 2025, the composition of the Information Technology Steering Committee is as follows:
Positions on the Committee Filled By
Steering Committee
a. Chairman a. President Director
b. Vice Chairman b. Director of Information Technology
c. Members c. Board of Directors
Secretary Top Leader of IT Project Management Work Unit
Working Committee a. All Top Leaders of Information Technology (IT) Work Units
b. Top Leaders of other related Work Units.
c. Top Leader of Related Initiator/Product Owner Work Units
Duties and Responsibilities of the Information 8. Efforts to resolve various problems related to
Technology Steering Committee Information Technology that cannot be resolved
Provide direction and decisions within the following by the user work unit and the Information
scope: Technology organizer effectively, efficiently, and
1. Information Technology Strategic Plan that is in on time.
line with the Bank’s strategic plan and business 9. Adequacy and allocation of resources owned by
activities. the Bank.
2. Formulation of primary Information Technology 10. Conduct evaluation and approval for the
policies, standards, and procedures. implementation of Information Technology
3. Conformity between approved Information projects that require an investment of more than
Technology projects and the Information IDR1,000,000,000 (one billion rupiah).
Technology Strategic Plan. 11. Conduct a review of the effectiveness of the
4. Conformity between the implementation of project after going live against the established
Information Technology projects and the agreed forecast/plan.
project plan.
5. Conformity between Information Technology and Activities of the Information Technology
the needs of the management information system Steering Committee in 2025
and the needs of the Bank’s business activities. During 2025, the Information Technology Committee
6. Effectiveness of steps in minimizing the risk of the has held several meetings with discussions on
Bank’s investment in the Information Technology materials related to Information Technology policies
sector so that the Bank’s investment in the as follows:
Information Technology sector contributes to
achieving the Bank’s business goals. No. Subject of Discussion
7. Monitoring of Information Technology 1. Application (RSTI Progress & Portfolio Project)
performance and efforts to improve Information
2. Technology Operation & Monitoring
Technology performance.
3. Technology Infrastructure & Security
4. Technology Budget Utilization & Approval
5. Application (RPPB Progres & Portfolio Project)
PT BANK MEGA Tbk 2025 Annual Report 337
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Corporate Governance
HUMAN RESOURCES COMMITTEE
Basic Function and Authority
The Human Resources Committee has the main function and authority to assist the Board of Directors in
managing the Bank related to human resource development.
Structure and Membership
The composition of the Information Technology Steering Committee membership as of December 31,
2025 is as follows:
Positions on the Committee Filled By
Chairman of the Committee President Director
Deputy Chairman Director in charge of Human Resources
concurrently as Member
Member of the Committee a. President Director (Chairman and member).
b. Vice President Director.
c. Director in charge of Human Resources (Vice Chairman and Member).
d. Top Leader of the Work Unit in charge of Human Resources concurrently serves as the
Secretary of the Committee.
Duties and Responsibilities of the Human Resources PRODUCT COMMITTEE
Committee
1. Study, discuss problems and determine the Main Functions and Authorities
direction and policies in the field of Human 1. Ensure that new products or activities to be
Resources. developed are in accordance with the Bank’s plans
2. Discuss and compile the organizational structure and strategies as well as the risks faced.
of PT Bank Mega Tbk, including the determination 2. Provide approval and recommendations for
of positions/job titles in the organization. proposed New Products or Activities.
3. Decide and discuss remuneration policies given to 3. Ensure completeness of documents in the process
Employees of principle approval of product proposals and
4. Determine the form or amount of awards/ registration of each submission of new products
sanctions given to Employees. or activities.
4. Monitor the fulfillment of provisions relating to the
Activities of the Human Resources Committee in issuance of new products or activities.
2025 5. Submit every report on the plan and realization
During 2025, the Human Resources Committee has of the issuance of new products or activities
conducted meetings with discussion of materials of the Bank made by the initiator to the OJK in
related to Human Resources policies, as follows: accordance with the provisions.
6. Conduct evaluations of the Bank’s products and
No. Subject of Discussion activities.
1. Discussion of cases occurring at Branch Offices. 7. Monitor the implementation of product evaluations
carried out by the initiator/product owner.
2. Recommendation of sanctions for audit findings at
Branch Offices.
3. Bank Mega Organizational Structure for 2025.
4. Review of the Periodic Salary Increase for Employees
in 2025.
338 PT BANK MEGA Tbk 2025 Annual Report
Page 341
Structure and Membership
The membership composition of the Product Committee as of December 31, 2025 is as follows:
Positions on the Committee Filled By
Chairman Steering Committee President Director
Member Steering Committee Board of Directors.
Secretary (concurrently Chair a. Funding Products and Consumer Credit Products:
of the Working Committee): Retail Product Management Head.
b. Non-Consumer Credit Products:
Strategic & Business Development Head.
c. Credit Card Products:
CCPL Product, Portfolio & Acquisition Marketing Head.
d. Treasury Products:
Treasury & International Banking Business Support Head.
Working Committee: a. Compliance & GCG Head.
b. Anti Money Laundering Head.
c. Internal Audit Head.
d. Risk Management (Operational Risk Management Head, Credit Risk Management Head, Market,
Liquidity & Integrated Risk Management Head, dan IT & Cyber Risk Management).
e. Personal Data Protection Head.
f. Process Management & Internal Control Head.
g. Corporate Legal Head.
h. Financial Control Head.
i. Process & System Development Head.
j. IT Project Management Head.
k. Transformation Project Head.
l. Head other related.
m. Head Initiator/Product Owner.
Duties and Responsibilities of the Product Activities of the Product Committee in 2025
Committee The Product Committee has held several meetings
1. Ensure that new products or activities to be with discussion of product development materials
developed are in accordance with the Bank’s plans throughout 2025 as follows:
and strategies as well as the risks faced.
2. Provide approval and recommendations for No. Subject of Discussion
proposed New Products or Activities. 1. Information Technology Service Provider related to
3. Ensure completeness of documents in the process the Debit Card Business of PT Bank Mega Syariah.
of principle approval of product proposals and 2. New Savings Product “Mega Rencana USD”.
registration of each submission of new products 3. Personal Accident Insurance with a Distribution
or activities. Business Model.
4. Monitor the fulfillment of provisions relating to the 4. Micro Home Insurance (Follow-up Bancassurance
issuance of new products or activities. Product).
5. Submit every report on the plan and realization 5. Overnight Index Swap (OIS)
of the issuance of new products or activities 6. Indonesia Credit Card
of the Bank made by the initiator to the OJK in
7. Gen Z Biv Credit Card
accordance with the provisions.
8. QRIS Credit Card Funding Source
6. Conduct evaluations of the Bank’s products and
activities. 9. Launching of Tap to Pay Garmin
7. Monitor the implementation of product evaluations 10. Garmin Pay Licence
carried out by the initiator/product owner. 11. Collaboration on a Credit Life Insurance Product
under a Referral Business Model for the Bank’s
product with PT Asuransi Simas Jiwa.
PT BANK MEGA Tbk 2025 Annual Report 339
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Corporate Governance
CREDIT COMMITTEE • Treasury & International Banking (Tib) Credit
Committee - Business Entity Bonds for Credit
Main Functions and Authorities Facility (Money Market Line and Bonds Issuer
The Credit Committee has the main function and Line)
authority to assist in carrying out the duties of the • Treasury & International Banking (Tib) Credit
Board of Directors, particularly in relation to credit Committee - Business Entity Bonds for Trading
management. Facility (Bonds Trading Line)
• Credit Card Credit Committee And/Or Personal
Structure and Membership Loan
Bank Mega Credit Committee as of December 31,
2025, consists of: Duties and Responsibilities of the Credit
• Corporate Credit Committee Committee
• Commercial Credit Committee 1. Make decisions on credit applications in
• Small and Medium Enterprises (SME) Credit accordance with its authority.
Committee 2. Coordinate with the Asset and Liabilities
• Consumer Credit Committee Committee (ALCO) in terms of funding.
• Indirect Channel Credit Committee 3. Maintain the quality of the Bank’s credit portfolio
• Treasury & International Banking (Tib) Credit 4. Prevent or minimize Bank losses arising from the
Committee - Prime Bank & State-Owned Bank impact of problematic credit
• Treasury & International Banking (Tib) Credit 5. Carry out its duties with full responsibility,
Committee - Non-Prime Bank especially in relation to providing objective,
• Treasury & International Banking (Tib) Credit honest and thorough credit approvals.
Committee - Non-Bank Financial Institutions 6. Reject requests and/or influence from parties
(Asset and Securities Management Companies) interested in credit applicants to provide formal
• Treasury & International Banking (Tib) Credit credit approvals;
Committee - Foreign Exchange of Business 7. Comply with and follow all existing provisions,
Entities both provisions of the Regulator and internal Bank
• Treasury & International Banking (Tib) Credit provisions.
Committee - Individual Foreign Exchange
Credit Committee Activities in 2025
The Credit Committee has held meetings with discussion of materials related to credit management policies
throughout 2025 which are summarized in the following table:
Total Number of Credit Proposals
Approved During 2025
Credit Segment
Credit Restructuring
Credit Committee Total
Committee
Corporate Credit 97 3 100
Treasury Credit & International Banking 18 0 18
Commercial Credit 41 6 47
SME Credit - KUM 170 9 179
Total 326 18 344
340 PT BANK MEGA Tbk 2025 Annual Report
Page 343
CRISIS MANAGEMENT COMMITTEE
Main Functions and Authorities
The Crisis Management Committee has the primary function of assisting the Board of Directors in the management
of the Bank, particularly in relation to crisis management.
Structure and Membership
The composition of the Crisis Management membership as of December 31, 2025 is as follows:
Positions on the Committee Filled By
Chairman of the Committee President Director
Member of the Committee All Members of the Board of Directors
Secretary (also serves as Vice President Director (Support), in daily implementation assisted by Market, Liquidity &
Head of Working Group) Integrated Risk Management
Head (MIRG Head)
Working Group a. Top Leader of the Work Unit related to the Recovery Plan a. Market Liquidity & Integrated Risk
Management (MIRG);
b. Credit Risk Management (CRMG);
c. Operational Risk Management (ORMG);
d. IT & Cyber Risk Management (ITCR);
e. Financial Control (FICO);
f. Treasury & International Banking (TIBS);
g. Treasury & Financial Institutions (TSFI);
h. Centralized Credit Operations (CCOP);
i. Centralized Transactional Operations (CTOP);
j. Property & Facility Services (PRFS);
k. CCPL Marketing & Business Support (CPMB);
l. Strategic & Business Development (SBDV);
m. Business Performance Management & Analytics (BPMA);
n. Retail Product Management (RPMG);
o. Corporate Funding (COFN);
p. National Credit Review & Restructure (NCRR);
q. Credit Collection & Remedial (CCRD);
r. Credit Asset Recovery (CARC);
s. Retail & Commercial Business (RECB);
t. Corporate Sales (COSA);
u. CCPL Collection;
v. Corporate Affairs (COAF); and
w. Other related Work Unit Leaders (if required).
Duties and Responsibilities of the Crisis Crisis Management Committee Activities in
Management Committee 2025
1. Ensure that the preparation of the Recovery Plan The Crisis Management Committee has held several
document has been carried out realistically and meetings to discuss the best crisis management
comprehensively and in accordance with the policies throughout 2025 as follows:
provisions of the regulator/Financial Services
Authority (OJK). No. Subject of Discussion
2. Communicate the Recovery Plan to all levels of 1. Review of Capital Trigger Levels
the Bank’s organization.
2. Review of Recovery Options for Liquidity Indicators
3. Implement the Recovery Plan effectively and on
3. Stress Testing of the Recovery Action Plan
time.
4. Evaluate and test the Recovery Plan periodically
and ensure that the Recovery Plan indicators are
above the minimum requirements.
5. Committee members are required to recommend
to the Committee Chairperson regarding the
Recovery Plan which includes the preparation of
Recovery Plan guidelines and changes thereto
and contingency plans to anticipate abnormal
conditions and the choice of actions that the Bank
will take to respond to financial stress experienced
by the Bank in preventing, recovering or improving
financial conditions.
PT BANK MEGA Tbk 2025 Annual Report 341
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Corporate Governance
Frequency of Meetings of he Executive Committee under the Board of Directors
Number of Activity/
No Committee Name Minutes of Meeting Meeting Attendance
Meeting in 2025
1. Risk Management 12 Complete 83% - 100%
2. ALCO 12 Complete 83% - 100%
3. Credit Policy 43 Complete 67% - 100%
4. IT Steering 2 Complete 100%
5. HC 7 Decision by circulation (Circulation via official
memorandum)
6. Product :
Fund Disbursement Products 3 Decision by circulation (Circulation via official
(Productive), Other Activities / memorandum)
Operations Related to Credit Products
and Risk
Fundraising Products, Fund 4 Decision by circulation (Circulation via official
Disbursement (Consumer), Fund memorandum)
Disbursement (Productive –
Investment Backed Loan), and Other
Activities/Operations
Credit Card Product 10 Complete 100%
Treasury Product 1 Decision by circulation (Circulation via official
memorandum)
7. Crisis Management 1 Complete 100%
8. Credit Committee Credit decisions are made circularly and have met the quorum in accordance with
internal regulations.
COMMITTEES IN MEGA CORPORA FINANCIAL CONGLOMERATION
As part of the Mega Corpora Financial Conglomeration, the Bank, in its role as the Main Entity, has established
the following Committees to fulfill its duties and responsibilities:
No. Committee Decree Number Decree Date
1. Integrated Risk Management Committee Board of Directors Decree No. SK.051/DIRBM/24 10 June 2024
2. Integrated Governance Committee No.SK.001/DEKOM/I/26 7 January 2026
(updated from SK BOC No.SK.002/DEKOM/VI/25)
INTEGRATED RISK MANAGEMENT COMMITTEE
Legal basis for establishment
• Financial services authority regulation No. 30 of 2024 dated December 19, 2024 concerning financial
conglomerates and financial conglomerate holding companies.
• Financial services authority regulation No. 17/POJK.03/2014 dated November 18, 2014 concerning the
implementation of integrated risk management for financial conglomerates.
• Financial services authority circular letter No. 14/SEOJK.03/2015 dated may 25, 2015 concerning the
implementation of integrated risk management for financial conglomerates.
• Board of Directors decree No. 051/DIRBM/24 dated June 10, 2024 concerning the integrated risk management
committee.
342 PT BANK MEGA Tbk 2025 Annual Report
Page 345
Structure and membership of the integrated risk management committee
Committee Chairman Vice President Director (Support) PT Bank Mega Tbk
Secretary Market, Liquidity, & Integrated Risk Management (MIRG) Bank Mega
Permanent Members with Voting Board of Directors of PT Mega Corpora
Rights President Director of PT Bank Mega Tbk
All Directors representing and appointed from LJK in the Mega Corpora Financial Conglomerate
who oversees the Risk Management function
Permanent Members without The Work Unit Leader who represents and is appointed from the LJK in the Mega Corpora
Voting Rights Financial Conglomerate, including the Main Entity, which oversees the Risk Management function
by considering the representation of each financial services sector
Non-Permanent Members The Work Unit Leader of the LJK in the Mega Corpora Financial Conglomerate including the Main
(without Voting Rights) Entity, which oversees other related functions
Authorities and Responsibilities of the Integrated Risk Management Committee:
The authority and responsibility of the Integrated Risk Management Committee is to evaluate and provide
recommendations to the Board of Directors of the Main Entity regarding the implementation of Integrated Risk
Management which at least includes:
1. Preparation of Integrated Risk Management policies and improvements or refinements based on the results
of the implementation evaluation, including the Integrated Risk Management strategy, the level of risk taken
(risk appetite) and risk tolerance, the Integrated Risk Management framework, and contingency plans to
anticipate abnormal conditions.
2. Evaluation of the Integrated Risk Profile Report and the Integrated Minimum Capital Requirement (KPMM)
Report.
3. Discussion of risk events that are considered to have a high risk to determine mitigation steps.
4. Monitoring of significant issues through reports submitted by the KMRT secretariat.
5. Forms of follow-up actions required based on the results of the implementation of risk identification,
measurement and monitoring
Agenda of Discussion of the Integrated Risk Management Committee Meeting in 2025
No. Date of Meeting No of Minutes of Meetings Agenda
1. February 6, 2025 001/MIRG-KMRT/2025 1. Financial Highlight of Mega Corpora for the period of December
2024
2. Integrated Risk Profile Report for the period of December 2024
3. Follow-up on the OJK Inspection Results of Mega Corpora Credit
Cards
4. Monitoring of LJK Concerns for the period of December 2024
5. Integrated KPMM Report for the period of December 2024
6. Integrated Risk Limit Report for the period of December 2024
7. Integrated Stress Test Report for the period of December 2024
2. May 8, 2025 002/MIRG-KMRT/2025 1. Financial Highlight of Mega Corpora for the period of March 2025
2. Integrated Risk Profile Report for the period of March 2025
3. Monitoring of LJK Concerns for the period of March 2025
4. Integrated KPMM Report for the period of March 2025
5. Integrated Risk Limit Report for the period of March 2025
3. August 12, 2025 003/MIRG-KMRT/2025 1. Financial Highlight of Mega Corpora for the period of June 2025
2. Integrated Risk Profile for the period of June 2025
3. Integrated KPMM for the period of June 2025
4. Integrated Risk Limit for the period of June 2025
5. Integrated Stress Test for the period of June 2025
6. Monitoring of LJK Concerns for the period of June 2025
4. November 6, 2025 004/MIRG-KMRT/2025 1. Financial Highlight of Mega Corpora for the period of September
2025
2. Regulatory Issues
3. Integrated Risk Profile Report for the period of September 2025
4. Integrated KPMM Report for the period of September 2025
5. Integrated Risk Limit Report for the period of September 2025
6. Monitoring of LJK Concerns
Total of Meetings 4 Times
PT BANK MEGA Tbk 2025 Annual Report 343
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Corporate Governance
INTEGRATED GOVERNANCE COMMITTEE
In implementing Integrated Governance of Mega Corpora Financial Conglomerate, Bank Mega as the Main Entity
has formed an Integrated Governance Committee.
Legal Basis for Establishment
• Financial Services Authority Regulation No. 30 of 2024 dated December 19, 2024 concerning Financial
Conglomerates and Financial Conglomerate Holding Companies.
• Financial Services Authority Regulation No. 18/POJK.03/2014 dated November 18, 2014 concerning
Implementation of Integrated Governance for Financial Conglomerates.
• Financial Services Authority Circular Letter No.15/SEOJK.03/2015 dated May 25, 2015 concerning
Implementation of Integrated Governance for Financial Conglomerates.
• Decree of the Board of Commissioners No. 006/DEKOM/23 dated May 15, 2023 concerning the Integrated
Governance Committee.
Structure and membership of the Integrated Governance Committee
Committee Chairman Independent Commissioner of Main Entity (EU) PT Bank Mega Tbk
Secretary Director of Compliance & Human Capital EU
The Secretary is assisted by the Integrated Compliance Working Unit (SKKT) under the
Compliance & GCG Head.
Permanent Members with Voting - Independent Commissioner representing and appointed by the Financial Services Institution
Rights (LJK) of the Financial Conglomerate (KK) Mega Corpora
- Independent Party (Member of the Assistant Committee of the Board of Commissioners at the
EU)
- Representative of the Controlling Shareholder (PT. Mega Corpora)
- Sharia Supervisory Board (DPS) of the Sharia Banking LJK
Authorities and Responsibilities of the Integrated Governance Committee:
The authority and responsibility of the Integrated Governance Committee is to evaluate and provide
recommendations to the Board of Commissioners (EU) regarding Integrated Governance which at least includes:
a. Evaluating the implementation of Integrated Governance at least through an assessment of the adequacy
of internal control and the implementation of integrated compliance functions, including monitoring the
implementation of Banking Synergy cooperation.
b. Providing recommendations to the Board of Commissioners of the Main Entity for the improvement of the
Integrated Governance Committee Work Guidelines.
c. Holding Integrated Governance Committee meetings.
Implementation of the Integrated Governance Committee Meeting in 2025
No. Date of Meeting No of Minutes of Meetings Agenda
1. February 7, 2025 001/KTKT/2025 1. Follow up on the recommendations of the TKT Committee
August 2024.
2. Monitoring of commitments on the results of the OJK
examination of the Financial Conglomeration in 2024.
3. TKT Mega Corpora Self Assessment Semester II – 2024.
4. POJK No.30 of 2024 dated December 19, 2024 concerning
Financial Conglomerates (KK) and Financial Conglomerate
Holding Companies (PIKK).
5. POJK No.48 of 2024 dated December 30, 2024 concerning
Good Corporate Governance for Financing Institutions,
Venture Capital, Microfinance Institutions, and Other
Financial Services Institutions.
2. August 15, 2025 002/KTKT/2025 1. Follow up on the recommendations of the TKT Committee
dated February 7, 2025.
2. TKT Mega Corpora Self Assessment Semester I – 2025.
3. Governance assessment of Financial Services Institutions
related to the Mega Corpora Financial Conglomeration.
Total Meetings 2 Times
344 PT BANK MEGA Tbk 2025 Annual Report
Page 347
Training and development program of Members of Committees under the BOD in 2025
Title
NIP Employee Name Position Date Type
Training
17046423 RANGGA BAYU Market, Liquidity & Integrated Mega Leader Conference 09-Jan-2025 Inhouse
PAMUNGKAS Risk Management Head
Introduction to Risk 15-Jan-2025 E-Learning
Management
Sharing Session on the 21-Feb-2025 Inhouse
Implementation of POJK 15 –
Reporting Integrity
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Operational Risk Management 30-Apr-2025 E-Learning
Security Awareness 31-Jul-2025 E-Learning
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
04034381 DICKY PRAMAYUDHA Credit Risk Management Head Introduction to Risk 02-Jan-2025 E-Learning
Management
Mega Leader Conference 09-Jan-2025 Inhouse
Sharing Session on the 21-Feb-2025 Inhouse
Implementation of POJK 15 –
Reporting Integrity
Operational Risk Management 21-Apr-2025 E-Learning
Occupational Health and Safety 07-May-2025 E-Learning
Module Two
Occupational Health and Safety 16-May-2025 E-Learning
PESSAT Cyber Learning 19-May-2025 E-Learning
Good Corporate Governance 23-Jun-2025 E-Learning
Security Awareness 22-Jul-2025 E-Learning
Customer Complaint Handling 07-Aug-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 11-Nov-2025 E-Learning
13118143 NOVA AFRIYANTI Operational Risk Management Mega Leader Conference 09-Jan-2025 Inhouse
Head
Introduction to Risk 14-Jan-2025 E-Learning
Management
Socialization of Audit Findings & 20-Feb-2025 Inhouse
Lessons Learned
Sharing Session on the 21-Feb-2025 Inhouse
Implementation of POJK 15 –
Reporting Integrity
Operational Risk Management 16-Apr-2025 E-Learning
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Occupational Health and Safety 14-May-2025 E-Learning
Module Two
Occupational Health and Safety 16-May-2025 E-Learning
Good Corporate Governance 26-Jun-2025 E-Learning
Security Awareness 25-Jul-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 18-Nov-2025 E-Learning
IT Workshop: Bankwide Cyber 26-Nov-2025 Inhouse
Exercise
Socialization of ITGC Working 08-Dec-2025 Inhouse
Papers
PT BANK MEGA Tbk 2025 Annual Report 345
Page 348
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
22070989 Y. WAHYU AGUNG IT & Cyber Risk Management Mega Leader Conference 09-Jan-2025 Inhouse
PRASETYO Head
Introduction to Risk 13-Jan-2025 E-Learning
Management
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
OJK Idea Talks Volume 7: Credit 21-Apr-2025 Offhouse
Scoring
Operational Risk Management 05-May-2025 E-Learning
Webinar: The Future of 05-Jun-2025 Offhouse
Cybersecurity Threats,
Challenges, and Innovations
Good Corporate Governance 14-Jul-2025 E-Learning
Training: Introduction to ISO 24-Jul-2025 Inhouse
27701:2019 Standard (Privacy
Information Management
System)
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Socialization of Mega Koperasi 06-Nov-2025 Inhouse
KPNO
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 11-Nov-2025 E-Learning
IT Workshop: Bankwide Cyber 26-Nov-2025 Inhouse
Exercise
Socialization of ITGC Working 08-Dec-2025 Inhouse
Papers
04044566 OMAR SOEHARTO Compliance & GCG Head Introduction to Risk 08-Jan-2025 E-Learning
Management
Mega Leader Conference 09-Jan-2025 Inhouse
Sharing Session on the 21-Feb-2025 Inhouse
Implementation of POJK 15 –
Reporting Integrity
Socialization of the Role and 28-Feb-2025 Offhouse
Support of Bank Indonesia
in the Implementation of
Government Regulation No.
8 of 2025 concerning Export
Proceeds (DHE)
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Occupational Health and Safety 16-Jun-2025 E-Learning
Module Two
Operational Risk Management 16-Jun-2025 E-Learning
Good Corporate Governance 07-Jul-2025 E-Learning
Security Awareness 31-Jul-2025 E-Learning
Customer Complaint Handling 13-Aug-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 14-Nov-2025 E-Learning
02012847 DRA HARLINA WATI Internal Audit Head Mega Leader Conference 09-Jan-2025 Inhouse
LAHARDJA
Socialization of Audit Findings & 20-Feb-2025 Inhouse
Lessons Learned
Sharing Session on the 21-Feb-2025 Inhouse
Implementation of POJK 15 –
Reporting Integrity
E-Learning APU PPT 2025: 18-Mar-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Occupational Health and Safety 27-May-2025 E-Learning
Module Two
346 PT BANK MEGA Tbk 2025 Annual Report
Page 349
Title
NIP Employee Name Position Date Type
Training
02012847 DRA HARLINA WATI Internal Audit Head PESSAT Cyber Learning 28-May-2025 E-Learning
LAHARDJA
Operational Risk Management 02-Jun-2025 E-Learning
Good Corporate Governance 04-Jul-2025 E-Learning
Training: Introduction to ISO 24-Jul-2025 Inhouse
27701:2019 Standard (Privacy
Information Management
System)
Security Awareness 25-Jul-2025 E-Learning
Customer Complaint Handling 06-Aug-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 24-Nov-2025 E-Learning
Socialization of ITGC Working 08-Dec-2025 Inhouse
Papers
05076017 ADISTIA SUKYANTHO Financial Control Head Mega Leader Conference 09-Jan-2025 Inhouse
Sharing Session on the 21-Feb-2025 Inhouse
Implementation of POJK 15 –
Reporting Integrity
Bank Guarantee 18-Mar-2025 E-Learning
Operational Risk Management 25-Apr-2025 E-Learning
PESSAT Cyber Learning 22-May-2025 E-Learning
Occupational Health and Safety 02-Jun-2025 E-Learning
Module Two
Good Corporate Governance 02-Jul-2025 E-Learning
Security Awareness 28-Jul-2025 E-Learning
Customer Complaint Handling 11-Aug-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Webinar: IDX-IAI Socialization 29-Oct-2025 Offhouse
of Sustainability Disclosure
Standards (PSPK 1 and PSPK 2)
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 13-Nov-2025 E-Learning
Socialization of Coretax – 03-Dec-2025 Offhouse
Procedures for Filing Annual
Corporate Income Tax Returns
(SPT) for Banking Sector
Taxpayers
Socialization of ITGC Working 08-Dec-2025 Inhouse
Papers
05096328 BUDI SETIO WIBOWO Crime & Fraud Investigation Mega Leader Conference 09-Jan-2025 Inhouse
Head
Personal Data Protection 13-Jan-2025 E-Learning
Introduction to Risk 13-Jan-2025 E-Learning
Management
Refresher & Recertification 25-Feb-2025 Offhouse
CAFM (Certified Anti-Fraud
Manager)
PESSAT Cyber Learning 28-May-2025 E-Learning
Webinar: Breaking the Scam 26-Jun-2025 Offhouse
Chain – Synergy and Strategies
for Consumer Protection in the
Financial Sector
Operational Risk Management 10-Jul-2025 E-Learning
Good Corporate Governance 15-Jul-2025 E-Learning
Customer Complaint Handling 12-Aug-2025 E-Learning
PT BANK MEGA Tbk 2025 Annual Report 347
Page 350
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
05096328 BUDI SETIO WIBOWO Crime & Fraud Investigation Security Awareness 12-Aug-2025 E-Learning
Head
Training on Compliance 10-Oct-2025 Inhouse
Function, Governance
& Regional Operational
Coordination Forum (Surabaya)
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Training: Artificial Intelligence 05-Nov-2025 Inhouse
for Business & Banking
Transformation
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 20-Nov-2025 E-Learning
18059655 RALPH BIRGER Treasury & Financial Institution Mega Leader Conference 09-Jan-2025 Inhouse
POETIRAY Head
Bank Guarantee 10-Mar-2025 E-Learning
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Webinar: The Domino Effect 15-May-2025 Offhouse
of Trump Tariffs – Threat or
Opportunity for Indonesia’s
Economy?
Occupational Health and Safety 15-May-2025 E-Learning
Module Two
PESSAT Cyber Learning 27-May-2025 E-Learning
Operational Risk Management 16-Jun-2025 E-Learning
Good Corporate Governance 23-Jun-2025 E-Learning
Security Awareness 01-Aug-2025 E-Learning
Customer Complaint Handling 09-Aug-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 14-Nov-2025 E-Learning
15010228 CYNTHIA RIKASARI Treasury & International Banking Mega Leader Conference 09-Jan-2025 Inhouse
Business Support Head
Introduction to Risk 14-Jan-2025 E-Learning
Management
Bank Guarantee 11-Mar-2025 E-Learning
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Occupational Health and Safety 04-Jun-2025 E-Learning
Module Two
Operational Risk Management 13-Jun-2025 E-Learning
Good Corporate Governance 02-Jul-2025 E-Learning
Security Awareness 29-Jul-2025 E-Learning
Customer Complaint Handling 12-Aug-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 18-Nov-2025 E-Learning
09045886 DEWITRI PRASDIANA Strategic & Business Mega Leader Conference 09-Jan-2025 Inhouse
Development Head
Introduction to Risk 19-Jan-2025 E-Learning
Management
Socialization of Production CIA 18-Feb-2025 Inhouse
KC Tendean
348 PT BANK MEGA Tbk 2025 Annual Report
Page 351
Title
NIP Employee Name Position Date Type
Training
09045886 DEWITRI PRASDIANA Strategic & Business Socialization of the Role and 28-Feb-2025 Offhouse
Development Head Support of Bank Indonesia
in the Implementation of
Government Regulation No.
8 of 2025 concerning Export
Proceeds (DHE)
Socialization of Government 28-Feb-2025 Offhouse
Regulation No. 8 of 2025
regarding Amendments to
Government Regulation
No. 36 of 2023 on Export
Proceeds from the Exploitation,
Management, and/or Processing
of Natural Resources
Bank Guarantee 07-Mar-2025 E-Learning
Trade Finance 12-Mar-2025 Inhouse
Knowledge Sharing in the Credit 19-Mar-2025 Inhouse
Sector
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
ICC Indonesia Banking 22-May-2025 Offhouse
Commission: Latest
Developments in International
Trade – POJK 26 & LCT –
Transaction Schemes Using
Local Currency
Occupational Health and Safety 27-May-2025 E-Learning
Module Two
Implementation of the 23-Jun-2025 Offhouse
Indonesian Sustainable
Finance Taxonomy (TKBI)
and the Digitalization Plan for
Sustainability Reports (SR) and
Sustainable Finance Action
Plans (RAKB)
Good Corporate Governance 07-Jul-2025 E-Learning
Operational Risk Management 07-Jul-2025 E-Learning
Security Awareness 12-Aug-2025 E-Learning
FGD: Preparation for the 26-Aug-2025 Offhouse
Adoption of Sustainability
Disclosure Standards for
Financial Sector Business
Actors, Issuers, and Public
Companies
Forum on Publication, 02-Sep-2025 Offhouse
Reporting, and Determination
of Base Lending Rates and Loan
Interest Rates in Banking
Webinar: AEI GRI 102 & GRI 103 03-Sep-2025 Offhouse
– Climate Change and Energy
Topic Standards
Webinar: Latest Trends in 18-Sep-2025 Offhouse
Money Laundering Methods
and Schemes – Identification,
Mitigation, and Law
Enforcement Strategies
Training: Socialization of Mega 10-Oct-2025 Inhouse
Retail Biz Loan Program
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Webinar: IDX-IAI Socialization 29-Oct-2025 Offhouse
of Sustainability Disclosure
Standards (PSPK 1 and PSPK 2)
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Discussion on the Trade Finance 14-Nov-2025 Offhouse
Registry (TFR) Ecosystem in
Indonesia and Its Development
Direction
PT BANK MEGA Tbk 2025 Annual Report 349
Page 352
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
09045886 DEWITRI PRASDIANA Strategic & Business Socialization of Reference Rate 26-Nov-2025 Inhouse
Development Head Changes to IndONIA
Socialization of Banking 05-Dec-2025 Offhouse
Regulations
24081069 OKTO PREDI HUTAJULU Business Performance Personal Data Protection 01-Jan-2025 E-Learning
Management & Analytics Head
Mega Leader Conference 09-Jan-2025 Inhouse
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Security Awareness 23-Oct-2025 E-Learning
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Retail Banking & Network Forum 04-Dec-2025 Inhouse
18069966 HERSEN Retail Funding Product & Mega Leader Conference 09-Jan-2025 Inhouse
Transaction Banking Head
Security Awareness 21-Mar-2025 E-Learning
User Experience of Cross- 30-Jun-2025 Offhouse
Border QR Code Payment
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Retail Banking & Network Forum 04-Dec-2025 Inhouse
00101508 DESY MIRANDA Corporate Funding Head Mega Leader Conference 09-Jan-2025 Inhouse
Personal Data Protection 12-Mar-2025 E-Learning
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Operational Risk Management 22-May-2025 E-Learning
Technical Training: Easy Ways to 18-Sep-2025 Inhouse
Learn Credit
Technical Training: Creditology – 09-Oct-2025 Inhouse
Learning Credit from Real Case
Studies (Batch III)
Security Awareness 10-Oct-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
E-Learning APU PPT 2025: 23-Oct-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
22050669 M. ADE KURNIAWAN Human Capital Head Mega Leader Conference 09-Jan-2025 Inhouse
Artificial Intelligence Forum: 20-Feb-2025 Offhouse
Empowering Organizational
Leaders through AI-Driven
English Proficiency for Global
Excellence
Bank Guarantee 18-Mar-2025 E-Learning
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Financial Planner Sharing 27-May-2025 Inhouse
Session with DPLK Bank BJB
Good Corporate Governance 07-Aug-2025 E-Learning
Occupational Health and Safety 07-Aug-2025 E-Learning
Module Two
Security Awareness 07-Aug-2025 E-Learning
Customer Complaint Handling 12-Aug-2025 E-Learning
Operational Risk Management 13-Aug-2025 E-Learning
350 PT BANK MEGA Tbk 2025 Annual Report
Page 353
Title
NIP Employee Name Position Date Type
Training
22050669 M. ADE KURNIAWAN Human Capital Head Socialization Health Talk: 25-Aug-2025 Inhouse
Autoimmune and Productivity
Indonesia Human Capital & 02-Sep-2025 Offhouse
Beyond Summit (IHCBS) 2025
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Socialization Health Talk: 18-Nov-2025 Inhouse
The Key to Mental Health
Approaching Retirement Age
Company Regulation 2025 21-Nov-2025 E-Learning
IT Workshop: Bankwide Cyber 26-Nov-2025 Inhouse
Exercise
Retail Banking & Network Forum 04-Dec-2025 Inhouse
Indonesia HR Expo – Great 10-Dec-2025 Offhouse
Performance: People, Process,
and Technology (Strategies
for Building a High-Performing
Organization)
15060953 DEDY CURYANI IT Infrastructure Service & Personal Data Protection 03-Jan-2025 E-Learning
Operations Head
Mega Leader Conference 09-Jan-2025 Inhouse
CPX (Check Point Experience) 18-Feb-2025 Offhouse
Asia Pacific 2025 (the Industry’s
Premier Cyber Security Event)
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
F5 AppWorld 2025 Conference 30-May-2025 Offhouse
PESSAT Cyber Learning 02-Jun-2025 E-Learning
Training: Internal Audit for ISO 15-Jul-2025 Inhouse
27001:2022, ISO 27701:2019, and
ISO 19011:2018 Certification
Training: Introduction to ISO 24-Jul-2025 Inhouse
27701:2019 Standard (Privacy
Information Management
System)
Security Awareness 11-Aug-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
IT Workshop: Bankwide Cyber 26-Nov-2025 Inhouse
Exercise
Socialization of ITGC Working 08-Dec-2025 Inhouse
Papers
10092121 ARY SATRIO Network Operations Head Introduction to Risk 06-Jan-2025 E-Learning
Management
Mega Leader Conference 09-Jan-2025 Inhouse
Operations Forum 15-Jan-2025 Inhouse
Briefing for SKSP Level 6 14-Feb-2025 Offhouse
(Executive) – Cash Management
Subfield
Socialization of Audit Findings & 20-Feb-2025 Inhouse
Lessons Learned
Bank Guarantee 18-Mar-2025 E-Learning
Briefing for SKSP Level 6 14-Apr-2025 Offhouse
(Executive) – Fund Transfer
Management Subfield
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Socialization of PPATK Policy 21-May-2025 Inhouse
regarding Dormant Accounts
PT BANK MEGA Tbk 2025 Annual Report 351
Page 354
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
10092121 ARY SATRIO Network Operations Head PESSAT Cyber Learning 28-May-2025 E-Learning
Occupational Health and Safety 05-Jun-2025 E-Learning
Module Two
SKSP Level 6 Examination – 10-Jun-2025 Offhouse
Cash Management Subfield
SKSP Level 6 Examination – 17-Jun-2025 Offhouse
Fund Transfer Management
Subfield
Good Corporate Governance 23-Jun-2025 E-Learning
Operational Risk Management 23-Jun-2025 E-Learning
SKSP Level 6 Examination – 30-Jun-2025 Offhouse
Foreign Exchange Services &
Cross-Border Cash Carrying
(UKA) Subfield
Security Awareness 31-Jul-2025 E-Learning
Socialization of Regional 23-Aug-2025 Inhouse
Operations Forum Jakarta 2
Customer Complaint Handling 29-Aug-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 19-Nov-2025 E-Learning
14119964 TRI GANGGA WIRATMA Process Management & Internal Mega Leader Conference 09-Jan-2025 Inhouse
Control Head
Process Management & Internal Personal Data Protection 10-Jan-2025 E-Learning
Introduction to Risk 13-Jan-2025 E-Learning
Management
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Operational Risk Management 30-Apr-2025 E-Learning
PESSAT Cyber Learning 19-May-2025 E-Learning
Occupational Health and Safety 26-May-2025 E-Learning
Module Two
Good Corporate Governance 01-Jul-2025 E-Learning
Debt Collection Ethics 02-Jul-2025 E-Learning
Security Awareness 22-Jul-2025 E-Learning
Customer Complaint Handling 06-Aug-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 13-Nov-2025 E-Learning
13012477 GUNAWAN Account Services Head Mega Leader Conference 09-Jan-2025 Inhouse
SKSP Level 6 Examination – 05-Feb-2025 Offhouse
Payment Transaction Processing
Subfield
Introduction to Risk 28-Feb-2025 E-Learning
Management
Bank Guarantee 20-Mar-2025 E-Learning
E-Learning APU PPT 2025: 20-Mar-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
PESSAT Cyber Learning 04-Jun-2025 E-Learning
Webinar: The Future of 05-Jun-2025 Offhouse
Cybersecurity Threats,
Challenges, and Innovations
Operational Risk Management 05-Jun-2025 E-Learning
352 PT BANK MEGA Tbk 2025 Annual Report
Page 355
Title
NIP Employee Name Position Date Type
Training
13012477 GUNAWAN Account Services Head Occupational Health and Safety 10-Jun-2025 E-Learning
Module Two
Webinar: Breaking the Scam 26-Jun-2025 Offhouse
Chain – Synergy and Strategies
for Consumer Protection in the
Financial Sector
Good Corporate Governance 03-Jul-2025 E-Learning
Security Awareness 31-Jul-2025 E-Learning
Customer Complaint Handling 13-Aug-2025 E-Learning
Webinar: Latest Trends in 18-Sep-2025 Offhouse
Money Laundering Methods
and Schemes – Identification,
Mitigation, and Law
Enforcement Strategies
Webinar: Generative AI 25-Sep-2025 Offhouse
Transformation – Opportunities
for Generative Engine
Optimization (GEO) in Shifting
the Dominance of Search Engine
Optimization (SEO)
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
The Role of Digital Forensics 16-Oct-2025 Offhouse
in Handling and Uncovering
Financial Crimes
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
16032646 DENNY TAKARADA Customer Experience & Mega Leader Conference 09-Jan-2025 Inhouse
HERLAMBANG
PESSAT Cyber Learning 04-Jun-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
15101777 CHRISTIANA MARIA Corporate Affairs Head Mega Leader Conference 09-Jan-2025 Inhouse
DAMANIK
ACMF-ISSB Technical Training 28-May-2025 Offhouse
on IFRS Sustainability Disclosure
Standards for Corporate
Preparers
Socialization of SPRINT Module 04-Jun-2025 Offhouse
PIKK (Financial Conglomerate
Holding Company)
Seminar for Issuers 2025 – 08-Jul-2025 Offhouse
Navigating Global Dynamics:
The Resilience of Indonesia’s
Economic and Financial Systems
Good Corporate Governance 09-Jul-2025 E-Learning
Socialization of the 17-Jul-2025 Offhouse
Implementation of Indonesia
Savings Day (HIM) and the Peak
of Financial Literacy Month
(BLK) 2025
Katadata SAFE (Sustainability 10-Sep-2025 Offhouse
Action for the Future Economy)
2025: Green for Resilience
ESG Talk Series #6: IFRS S2 19-Sep-2025 Offhouse
Governance & the Strategic Role
of ESG Committees
Security Awareness 13-Oct-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
FIN EXPO 2025 – Financial 24-Oct-2025 Offhouse
Inclusion for All, Prosperous
People, Advanced Indonesia
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
PT BANK MEGA Tbk 2025 Annual Report 353
Page 356
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
15101777 CHRISTIANA MARIA Corporate Affairs Head OJK Teaching – Fostering a 11-Nov-2025 Offhouse
DAMANIK Financially Literate Generation:
Understanding Economic
Dynamics and Financial Stability
as Pillars of the National
Economy
IT Workshop: Bankwide Cyber 26-Nov-2025 Inhouse
Exercise
Socialization of Coretax for 18-Dec-2025 Offhouse
Executives within CT Corpora
Socialization of the Obligation 19-Dec-2025 Offhouse
to Submit Share Ownership
Reports or Any Changes in
Share Ownership as well as
Reports on Share Pledging
Activities Electronically
21060728 FERRY OKTAVIANUS Credit Business Head Mega Leader Conference 09-Jan-2025 Inhouse
MANTIRI
Introduction to Risk 14-Jan-2025 E-Learning
Management
Webinar: How to Achieve Peak 17-Jan-2025 Offhouse
Performance in 2025
Socialization of Government 24-Feb-2025 Offhouse
Regulation No. 8 of 2025
regarding Amendments to
Government Regulation
No. 36 of 2023 on Export
Proceeds from the Exploitation,
Management, and/or Processing
of Natural Resources
Socialization of the Role and 28-Feb-2025 Offhouse
Support of Bank Indonesia
in the Implementation of
Government Regulation No.
8 of 2025 concerning Export
Proceeds (DHE)
Socialization of Government 28-Feb-2025 Offhouse
Regulation No. 8 of 2025
regarding Amendments to
Government Regulation
No. 36 of 2023 on Export
Proceeds from the Exploitation,
Management, and/or Processing
of Natural Resources
Trade Finance 12-Mar-2025 Inhouse
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Occupational Health and Safety 21-May-2025 E-Learning
Module Two
PESSAT Cyber Learning 28-May-2025 E-Learning
Operational Risk Management 08-Jul-2025 E-Learning
Security Awareness 01-Aug-2025 E-Learning
Webinar: Mid-Year Capital 07-Aug-2025 Offhouse
Market Review 2025 – Market
Performance Evaluation and
Future Investment Strategies
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Socialization of Reference Rate 26-Nov-2025 Inhouse
Changes to IndONIA
24121969 RIZA ZENIES Credit Card & Unsecured Loan Mega Leader Conference 09-Jan-2025 Inhouse
Head
Induction Program: Corporate 16-Jan-2025 Inhouse
Overview
Induction Program: Company 16-Jan-2025 Inhouse
Regulation
Induction Program: Personal 16-Jan-2025 Inhouse
Data Protection
354 PT BANK MEGA Tbk 2025 Annual Report
Page 357
Title
NIP Employee Name Position Date Type
Training
24121969 RIZA ZENIES Credit Card & Unsecured Loan Induction Program: Information 16-Jan-2025 Inhouse
Head Security Awareness
C
Induction Program: Credit Card 16-Jan-2025 Inhouse
Induction Program: Service, 16-Jan-2025 Inhouse
Standard Grooming & Greeting
Induction Program: Good 16-Jan-2025 Inhouse
Corporate Governance
Induction Program: APU & PPT 16-Jan-2025 Inhouse
Induction Program: Fraud 16-Jan-2025 Inhouse
Prevention
Security Awareness 21-Feb-2025 E-Learning
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Risk Management Certification 27-May-2025 Inhouse
Level 5
SKSP Level 6 Examination – 26-Jun-2025 Offhouse
Payment Transaction Processing
Subfield
E-Learning APU PPT 2025: 17-Jul-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Training: Introduction to ISO 24-Jul-2025 Inhouse
27701:2019 Standard (Privacy
Information Management
System)
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Risk Management Certification 21-Nov-2025 Offhouse
Refresher Level 5
Retail Banking & Network Forum 04-Dec-2025 Inhouse
20024285 HENRY DANIEL BUKIT Corporate Sales Head Introduction to Risk 03-Jan-2025 E-Learning
Management
Personal Data Protection 08-Jan-2025 E-Learning
Mega Leader Conference 09-Jan-2025 Inhouse
Trade Finance 12-Mar-2025 Inhouse
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Security Awareness 30-Oct-2025 E-Learning
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Socialization of Reference Rate 26-Nov-2025 Inhouse
Changes to IndONIA
Risk Management Certification 19-Dec-2025 Offhouse
Refresher Level 6
11116852 LEONARD PANJAITAN Indirect Channel Head Mega Leader Conference 09-Jan-2025 Inhouse
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Security Awareness 14-Oct-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
09056016 ADANG ISNANDAR Corporate Legal Head Personal Data Protection 06-Jan-2025 E-Learning
Introduction to Risk 08-Jan-2025 E-Learning
Management
Mega Leader Conference 09-Jan-2025 Inhouse
Bank Guarantee 14-Mar-2025 E-Learning
Operational Risk Management 16-Apr-2025 E-Learning
PT BANK MEGA Tbk 2025 Annual Report 355
Page 358
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
09056016 ADANG ISNANDAR Corporate Legal Head Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Occupational Health and Safety 02-Jun-2025 E-Learning
Module Two
Good Corporate Governance 26-Jun-2025 E-Learning
Security Awareness 28-Jul-2025 E-Learning
Customer Complaint Handling 11-Aug-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Training: IT Security Awareness 17-Oct-2025 Inhouse
for Employees
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 13-Nov-2025 E-Learning
07018733 WINDY SRI EKAWATI National Credit Review & Mega Leader Conference 09-Jan-2025 Inhouse
Restructure Head
Introduction to Risk 10-Jan-2025 E-Learning
Management
Socialization of the Role and 28-Feb-2025 Offhouse
Support of Bank Indonesia
in the Implementation of
Government Regulation No.
8 of 2025 concerning Export
Proceeds (DHE)
Knowledge Sharing in the Credit 19-Mar-2025 Inhouse
Sector
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
PESSAT Cyber Learning 26-May-2025 E-Learning
Occupational Health and Safety 02-Jun-2025 E-Learning
Module Two
Operational Risk Management 04-Jun-2025 E-Learning
Security Awareness 28-Jul-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
00061162 MUTESA HOLDIN Centralized Credit Operations Introduction to Risk 08-Jan-2025 E-Learning
Head Management
Mega Leader Conference 09-Jan-2025 Inhouse
Sharing Session on the 21-Feb-2025 Inhouse
Implementation of POJK 15 –
Reporting Integrity
Bank Guarantee 19-Mar-2025 E-Learning
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Security Awareness 24-Jul-2025 E-Learning
Risk Management Certification 28-Aug-2025 Offhouse
Refresher Level 7
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 02-Dec-2025 E-Learning
12068393 DEDEP IHSAN FAUZI Collection Strategy & Support Mega Leader Conference 09-Jan-2025 Inhouse
Head
Personal Data Protection 17-Jan-2025 E-Learning
Introduction to Risk 17-Jan-2025 E-Learning
Management
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Trade Finance 30-Apr-2025 E-Learning
356 PT BANK MEGA Tbk 2025 Annual Report
Page 359
Title
NIP Employee Name Position Date Type
Training
12068393 DEDEP IHSAN FAUZI Collection Strategy & Support PESSAT Cyber Learning 20-May-2025 E-Learning
Head
Good Corporate Governance 30-Jun-2025 E-Learning
Operational Risk Management 30-Jun-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
25060564 YAN ADISESHA GANDHI CCUL Product & Portfolio Head Induction Program: Corporate 19-Jun-2025 Inhouse
Overview
Induction Program: Company 19-Jun-2025 Inhouse
Regulation
Induction Program: APU & PPT 19-Jun-2025 Inhouse
Induction Program: Service, 19-Jun-2025 Inhouse
Standard Grooming & Greeting
Induction Program: Credit Card 19-Jun-2025 Inhouse
Induction Program: Fraud 19-Jun-2025 Inhouse
Prevention
Induction Program: Good 19-Jun-2025 Inhouse
Corporate Governance
Induction Program: Information 19-Jun-2025 Inhouse
Security Awareness
Induction Program: Personal 19-Jun-2025 Inhouse
Data Protection
Training: Introduction to ISO 24-Jul-2025 Inhouse
27701:2019 Standard (Privacy
Information Management
System)
Branch Grooming and Greeting 13-Aug-2025 E-Learning
APU & PPT 16-Aug-2025 E-Learning
Security Awareness 18-Aug-2025 E-Learning
Debt Collection Ethics 23-Aug-2025 E-Learning
Customer Complaint Handling 23-Aug-2025 E-Learning
Personal Data Protection 25-Aug-2025 E-Learning
Company Regulation 29-Aug-2025 E-Learning
Introduction to Sustainable 30-Aug-2025 E-Learning
Finance Action
KPNO Grooming and Greeting 31-Aug-2025 E-Learning
Risk Management Certification 01-Sep-2025 Inhouse
Briefing Level 5
Good Corporate Governance 05-Sep-2025 E-Learning
Introduction to Risk 06-Sep-2025 E-Learning
Management
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 07-Dec-2025 E-Learning
20121370 RIRI ER SHINTA WALLAD CCUL Partnership & Acquiring Mega Leader Conference 09-Jan-2025 Inhouse
Head
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Security Awareness 10-Oct-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
PBK SP Level 5 (Supervisor) – 06-Nov-2025 Offhouse
Payment Transaction Processing
Field
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
PT BANK MEGA Tbk 2025 Annual Report 357
Page 360
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
18059572 SANTOSO WIBOWO IT Project Management Head Mega Leader Conference 09-Jan-2025 Inhouse
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Security Awareness 29-Oct-2025 E-Learning
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Silverlake Customer Connect 19-Nov-2025 Offhouse
Conference (SCC) – Banking in
the Age of AI Native: Reimagine
Core Intelligence
Socialization of ITGC Working 08-Dec-2025 Inhouse
Papers
11014283 YOYO JUHARTOYO IT Electronic Channel Head Mega Leader Conference 09-Jan-2025 Inhouse
Introduction to Risk 14-Jan-2025 E-Learning
Management
Operational Risk Management 02-May-2025 E-Learning
Transforming Payments & 07-May-2025 Offhouse
Innovations Forum 2025
Security Awareness 30-Jul-2025 E-Learning
Backbase Engage Asia 10-Sep-2025 Offhouse
Pacific 2025 – AI and Digital
Transformation in the Banking
Industry
Infobank Outlook 2026 14-Oct-2025 Offhouse
– Connected Banking
Architecture: Real-Time,
Resilient, Revenue-Ready
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 04-Dec-2025 E-Learning
Socialization of ITGC Working 08-Dec-2025 Inhouse
Papers
IT Solution Forum 09-Dec-2025 Inhouse
25111384 FIRDILA SARI Digital Banking Head Induction Program: Good 04-Dec-2025 Inhouse
Corporate Governance
Induction Program: Fraud 04-Dec-2025 Inhouse
Prevention
Induction Program: Information 04-Dec-2025 Inhouse
Security Awareness
Induction Program: Personal 04-Dec-2025 Inhouse
Data Protection
Induction Program: Company 04-Dec-2025 Inhouse
Regulation
Induction Program: APU & PPT 04-Dec-2025 Inhouse
Induction Program: Corporate 04-Dec-2025 Inhouse
Overview
Induction Program: Credit Card 04-Dec-2025 Inhouse
Induction Program: Service, 04-Dec-2025 Inhouse
Standard Grooming & Greeting
20070839 ENGGAH RAMDANI Anti Money Laundering Head Personal Data Protection 02-Jan-2025 E-Learning
Mega Leader Conference 09-Jan-2025 Inhouse
Introduction to Risk 15-Jan-2025 E-Learning
Management
Increasing Awareness of 06-Mar-2025 Offhouse
Criminal Risks Related to
Investment Fraud and Green
Financial Crime
358 PT BANK MEGA Tbk 2025 Annual Report
Page 361
Title
NIP Employee Name Position Date Type
Training
20070839 ENGGAH RAMDANI Anti Money Laundering Head E-Learning APU PPT 2025: 16-Apr-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Mentoring Program Based 08-May-2025 Offhouse
on Criminal Risks of Money
Laundering, Terrorism Financing,
and Cybercrime in 2025
Discussion on Banking 22-May-2025 Offhouse
Issues Related to Offices and
Representatives of Foreign
Countries in Indonesia
Occupational Health and Safety 17-Jun-2025 E-Learning
Module Two
In-depth for FIR Group C 2025 24-Sep-2025 Offhouse
Training on Compliance 10-Oct-2025 Inhouse
Function, Governance
& Regional Operational
Coordination Forum (Surabaya)
Security Awareness 13-Oct-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 17-Nov-2025 E-Learning
Dissemination of FIR 27-Nov-2025 Offhouse
Assessment Results on ML/TF
2025 and Award Presentation
Webinar: Socialization of 28-Nov-2025 Offhouse
Financial Services Authority
Regulation No. 24 of 2025
on Account Management in
Commercial Banks
POJK on Account Management 17-Dec-2025 Offhouse
in Commercial Banks
24060658 R. DEWO TRIATMOKO Personal Data Protection Head Mega Leader Conference 09-Jan-2025 Inhouse
Introduction to Risk 10-Jan-2025 E-Learning
Management
Joint Movement for Consumer 05-Mar-2025 Offhouse
Protection Education (GEBER
PK) Ramadan 2025
Bank Guarantee 11-Mar-2025 E-Learning
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Occupational Health and Safety 19-May-2025 E-Learning
Module Two
Webinar: Safe Strategies for 19-Jun-2025 Offhouse
Cryptocurrency and Digital
Finance Transactions – Personal
Data Protection and the Impact
of Biometric Technology in
Indonesia
Good Corporate Governance 23-Jun-2025 E-Learning
25-Jun-2025 E-Learning
Training: Introduction to ISO 24-Jul-2025 Inhouse
27701:2019 Standard (Privacy
Information Management
System)
Security Awareness 28-Jul-2025 E-Learning
Customer Complaint Handling 06-Aug-2025 E-Learning
Socialization of Business and 03-Sep-2025 Inhouse
Card Acquisition Policies –
Regional Jakarta 1
Webinar: Latest Trends in 18-Sep-2025 Offhouse
Money Laundering Methods
and Schemes – Identification,
Mitigation, and Law
Enforcement Strategies
PT BANK MEGA Tbk 2025 Annual Report 359
Page 362
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
24060658 R. DEWO TRIATMOKO Personal Data Protection Head Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 11-Nov-2025 E-Learning
IT Workshop: Bankwide Cyber 26-Nov-2025 Inhouse
Exercise
21071014 ACHMAD Process & System Development Mega Leader Conference 09-Jan-2025 Inhouse
AGUSTIYATAMA Head
Introduction to Risk 07-Feb-2025 E-Learning
Management
FSI Tech Leader Dinner by Telin 12-Feb-2025 Offhouse
– A Night of Insight & Innovation
Socialization of QRIS Cross- 19-Mar-2025 Offhouse
Border South Korea & India
PESSAT Cyber Learning 19-May-2025 E-Learning
User Experience: Cross-Border 30-Jun-2025 Offhouse
QR Code Payment
Good Corporate Governance 10-Jul-2025 E-Learning
Training: Introduction to ISO 24-Jul-2025 Inhouse
27701:2019 Standard (Privacy
Information Management
System)
Security Awareness 01-Aug-2025 E-Learning
GROWTH Summit 2025 07-Aug-2025 Offhouse
Customer Complaint Handling 15-Aug-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 21-Nov-2025 E-Learning
Socialization of ITGC Working 08-Dec-2025 Inhouse
Papers
04034439 MARIANA HARYANI Procurement & General Services Introduction to Risk 02-Jan-2025 E-Learning
Head Management
Mega Leader Conference 09-Jan-2025 Inhouse
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Webinar: Domino Effect of 15-May-2025 Offhouse
Trump’s Tariffs – Threat or
Opportunity for the Indonesian
Economy?
Webinar: Customer Experience 22-May-2025 Offhouse
Strategies for Success in the
Digital Era
Webinar: Achieving a 21-Aug-2025 Offhouse
Prosperous Retirement –
Strategies to Increase Pension
Fund Participation in the
Informal Sector
Security Awareness 13-Oct-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
IT Workshop: Bankwide Cyber 26-Nov-2025 Inhouse
Exercise
17036049 HERMAWATI Regional Head Mega Leader Conference 09-Jan-2025 Inhouse
Socialization of Regional 20-Jan-2025 Inhouse
Operations Forum Jakarta 1
Socialization of Giro Transaction 04-Feb-2025 Inhouse
Program Jakarta 1
PPL WAPERD (Repeat) 20-Feb-2025 Offhouse
360 PT BANK MEGA Tbk 2025 Annual Report
Page 363
Title
NIP Employee Name Position Date Type
Training
17036049 HERMAWATI Regional Head Bank Guarantee 16-Apr-2025 E-Learning
Socialization and Briefing by the 17-Apr-2025 Inhouse
President Commissioner
Socialization of Operations 07-May-2025 Inhouse
Forum
Operational Risk Management 19-May-2025 E-Learning
Socialization of Clear Desk & 02-Jun-2025 Inhouse
Clear Screen Policy
Operations Forum 04-Jun-2025 Inhouse
Socialization of Funding & 19-Jun-2025 Inhouse
Credit Card Business
Socialization of Garmin Pay 08-Jul-2025 Inhouse
Event
Socialization of Funding & 17-Jul-2025 Inhouse
Credit Card Business
Socialization of Funding & 06-Aug-2025 Inhouse
Credit Card Business
Socialization of KPI – Regional 07-Aug-2025 Inhouse
Jakarta 1
Security Awareness 12-Aug-2025 E-Learning
Socialization of Funding & 20-Aug-2025 Inhouse
Credit Card Business
E-Learning APU PPT 2025: 25-Aug-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Socialization of Funding 02-Sep-2025 Inhouse
Business
Socialization of Business and 03-Sep-2025 Inhouse
Card Acquisition Policies –
Regional Jakarta 1
Technical Training in 11-Sep-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch I
Socialization of Company 26-Sep-2025 Inhouse
Regulation 2025–2027
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Company Regulation 2025 24-Oct-2025 E-Learning
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Leaderpreneur Program for 13-Nov-2025 Inhouse
Branch Managers – Batch 4
Retail Banking & Network Forum 04-Dec-2025 Inhouse
Socialization of Funding & 08-Dec-2025 Inhouse
Credit Card Business
Socialization of Funding 15-Dec-2025 Inhouse
Business
07059826 SANDRA RUSTANDI Regional Head Introduction to Risk 03-Jan-2025 E-Learning
Management
Mega Leader Conference 09-Jan-2025 Inhouse
Sharing Session: IT Architecture 15-Jan-2025 Inhouse
Socialization of Giro Transaction 10-Feb-2025 Inhouse
Program Jakarta 2
Socialization of Audit Findings & 20-Feb-2025 Inhouse
Lessons Learned
Socialization of Business for 06-Mar-2025 Inhouse
All AM, BM, SBM – Regional
Jakarta 2
Socialization of KPI – Regional 21-Mar-2025 Inhouse
Jakarta 2
E-Learning APU PPT 2025: 10-Apr-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
PT BANK MEGA Tbk 2025 Annual Report 361
Page 364
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
07059826 SANDRA RUSTANDI Regional Head Socialization of Business for All 11-Apr-2025 Inhouse
AM, BM, SBM – Regional Jakarta
2, April 2025 Period
Socialization of Report 15-Apr-2025 Inhouse
Discussion KYE – SLIK
Employees
Socialization of Business for All 08-May-2025 Inhouse
AM, BM, SBM – Regional Jakarta
2, May 2025 Period
PESSAT Cyber Learning 20-May-2025 E-Learning
Operational Risk Management 19-Jun-2025 E-Learning
Socialization of Business for 07-Jul-2025 Inhouse
AM, BM, SBM, and Sales Force –
Regional Jakarta 2
Socialization of Latest KPI – 28-Jul-2025 Inhouse
CFO
Security Awareness 10-Oct-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Technical Training in 23-Oct-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch
IV
Company Regulation 2025 30-Oct-2025 E-Learning
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Retail Banking & Network Forum 04-Dec-2025 Inhouse
Leaderpreneur Program for 11-Dec-2025 Inhouse
Branch Managers – Batch 5
99090787 RIKA RAHAYU Regional Head Branch Forum & Credit and 06-Jan-2025 Inhouse
BEGAWAN Funding Knowledge Sharing
– January 2025, Regional
Bandung
Mega Leader Conference 09-Jan-2025 Inhouse
Introduction to Risk 13-Jan-2025 E-Learning
Management
Socialization of Property Forum 07-Feb-2025 Inhouse
– Regional Bandung
Branch Forum & Credit and 07-Feb-2025 Inhouse
Funding Knowledge Sharing
with Vice President Director
Socialization of Giro Transaction 14-Feb-2025 Inhouse
Program – Bandung
Socialization of Audit Findings & 20-Feb-2025 Inhouse
Lessons Learned
Branch Forum & Credit and 06-Mar-2025 Inhouse
Funding Knowledge Sharing –
March 2025, Regional Bandung
E-Learning APU PPT 2025: 25-Mar-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Credit Forum – Regional 08-Apr-2025 Inhouse
Bandung with Credit Director
Bank Guarantee 11-Apr-2025 E-Learning
Socialization of Report 15-Apr-2025 Inhouse
Discussion KYE – SLIK
Employees
Socialization of Special Rate 21-Apr-2025 Inhouse
Deposit Terms – Regional
Bandung
Socialization of Latest 30-Apr-2025 Inhouse
Regulations Regarding KPI &
Mega First – Regional Jakarta 1,
Bandung, Semarang & Medan
Socialization & Briefing by the 02-May-2025 Inhouse
President Commissioner
362 PT BANK MEGA Tbk 2025 Annual Report
Page 365
Title
NIP Employee Name Position Date Type
Training
99090787 RIKA RAHAYU Regional Head Operational Risk Management 27-May-2025 E-Learning
BEGAWAN
Branch Forum – Regional 02-Jun-2025 Inhouse
Bandung
Socialization of Clear Desk & 02-Jun-2025 Inhouse
Clear Screen Policy
Branch Forum – Regional 03-Jul-2025 Inhouse
Bandung
Socialization & Briefing by the 25-Jul-2025 Inhouse
President Director
Socialization & Briefing by the 15-Aug-2025 Inhouse
Retail Banking Director
Branch Forum – Regional 04-Sep-2025 Inhouse
Bandung, September 2025
Customer Complaint Handling 12-Sep-2025 E-Learning
Technical Training in 25-Sep-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch
II
Branch Forum – Regional 02-Oct-2025 Inhouse
Bandung, October 2025
Security Awareness 10-Oct-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Socialization of Profit Before Tax 22-Oct-2025 Inhouse
(PBT) – Batch 1, October Period
Company Regulation 2025 04-Nov-2025 E-Learning
Branch Forum – Regional 05-Nov-2025 Inhouse
Bandung, November 2025
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Retail Banking & Network Forum 04-Dec-2025 Inhouse
Branch Forum – Regional 10-Dec-2025 Inhouse
Bandung, December 2025
16043117 LIVIANA DEWI HIE Regional Head Mega Leader Conference 09-Jan-2025 Inhouse
Socialization of Audit Findings & 20-Feb-2025 Inhouse
Lessons Learned
Socialization of Latest 30-Apr-2025 Inhouse
Regulations Regarding KPI &
Mega First – Regional Jakarta 1,
Bandung, Semarang & Medan
Operational Risk Management 18-Jul-2025 E-Learning
Introduction to Risk 30-Jul-2025 E-Learning
Management
E-Learning APU PPT 2025: 31-Jul-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Customer Complaint Handling 31-Jul-2025 E-Learning
Funding Program Refresher and 22-Sep-2025 Inhouse
Socialization of QRIS & DPK
Competition
Leaderpreneur Program for 10-Oct-2025 Inhouse
Branch Managers – Batch 2,
Regional Semarang
Socialization of Mega 13-Oct-2025 Inhouse
Investment-Backed Loan (MIBL)
– Regional Jakarta 1 & Semarang
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Security Awareness 17-Oct-2025 E-Learning
Technical Training in 23-Oct-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch
IV
PT BANK MEGA Tbk 2025 Annual Report 363
Page 366
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
16043117 LIVIANA DEWI HIE Regional Head Socialization of Profit Before Tax 03-Nov-2025 Inhouse
(PBT) – Batch 1, November 2025
Period
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Retail Banking & Network Forum 04-Dec-2025 Inhouse
06016751 SANDHORA ALFONCIA Regional Head Mega Leader Conference 09-Jan-2025 Inhouse
Introduction to Risk 15-Jan-2025 E-Learning
Management
Socialization of Audit Findings & 20-Feb-2025 Inhouse
Lessons Learned
Socialization with Mr. Chairul 22-Feb-2025 Inhouse
Tanjung
Socialization of Report 15-Apr-2025 Inhouse
Discussion KYE – SLIK
Employees
Bank Guarantee 21-Apr-2025 E-Learning
E-Learning APU PPT 2025: 21-Apr-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Socialization of Latest 02-May-2025 Inhouse
Regulations Regarding KPI &
Mega First – Regional Jakarta 2,
Surabaya, Makassar & Kali
Operational Risk Management 27-May-2025 E-Learning
Business & Operations 18-Jul-2025 Inhouse
Coordination Forum – Regional
Surabaya
Customer Complaint Handling 30-Jul-2025 E-Learning
Socialization of Funding 07-Aug-2025 Inhouse
Business
Socialization of KPI – Regional 11-Aug-2025 Inhouse
Surabaya
Security Awareness 13-Aug-2025 E-Learning
Socialization of Bancassurance 15-Aug-2025 Inhouse
Program
Socialization of Funding 02-Oct-2025 Inhouse
Business
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Training: Enhancing Compliance 23-Oct-2025 Inhouse
Function and Governance
Implementation
Technical Training in 23-Oct-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch
IV
Business Team Coordination 06-Nov-2025 Inhouse
Forum – Regional Surabaya
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Leaderpreneur Program for 07-Nov-2025 Inhouse
Branch Managers – Batch 3,
Regional Surabaya
PPL WPPE-P, November 2025 20-Nov-2025 Offhouse
Period
Retail Banking & Network Forum 04-Dec-2025 Inhouse
Company Regulation 2025 07-Dec-2025 E-Learning
21010071 LINA WU Regional Head Introduction to Risk 05-Jan-2025 E-Learning
Management
Mega Leader Conference 09-Jan-2025 Inhouse
Socialization of Audit Findings & 20-Feb-2025 Inhouse
Lessons Learned
364 PT BANK MEGA Tbk 2025 Annual Report
Page 367
Title
NIP Employee Name Position Date Type
Training
21010071 LINA WU Regional Head BM Forum – Kick Off 2025 21-Feb-2025 Inhouse
E-Learning APU PPT 2025: 14-Mar-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Bank Guarantee 11-Apr-2025 E-Learning
Socialization of Report 15-Apr-2025 Inhouse
Discussion KYE – SLIK
Employees
Socialization of Latest 30-Apr-2025 Inhouse
Regulations Regarding KPI &
Mega First – Regional Jakarta 1,
Bandung, Semarang & Medan
Operational Risk Management 19-May-2025 E-Learning
Socialization & Kickoff of 26-May-2025 Inhouse
MegaFirst Proposition Program
PESSAT Cyber Learning 26-May-2025 E-Learning
Socialization of Clear Desk & 02-Jun-2025 Inhouse
Clear Screen Policy
Good Corporate Governance 04-Jun-2025 E-Learning
Webinar: Safe Strategies for 19-Jun-2025 Offhouse
Cryptocurrency and Digital
Finance Transactions – Personal
Data Protection and the Impact
of Biometric Technology in
Indonesia
Webinar: Agentic AI in Finance 03-Jul-2025 Offhouse
– A New Era of Autonomous
Decision-Making
Customer Complaint Handling 23-Jul-2025 E-Learning
Webinar: Mid-Year Capital 07-Aug-2025 Offhouse
Market Review 2025 – Market
Performance Evaluation and
Future Investment Strategies
Security Awareness 08-Aug-2025 E-Learning
Socialization of Funding & 21-Aug-2025 Inhouse
Credit Card Business
Socialization of Mega 03-Sep-2025 Inhouse
Cooperative – Regional Medan
Funding Program Refresher and 22-Sep-2025 Inhouse
Socialization of QRIS & DPK
Competition
Webinar: Generative AI 25-Sep-2025 Offhouse
Transformation – Opportunities
of Generative Engine
Optimization (GEO) to Shift the
Dominance of Search Engine
Optimization (SEO)
Socialization of Company 26-Sep-2025 Inhouse
Regulation 2025–2027
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Technical Training in 23-Oct-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch
IV
Socialization of Tactical Bonus 27-Oct-2025 Inhouse
KPI
Company Regulation 2025 27-Oct-2025 E-Learning
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Retail Banking & Network Forum 04-Dec-2025 Inhouse
21020144 HENGKY TANRING Regional Head Mega Leader Conference 09-Jan-2025 Inhouse
Introduction to Risk 09-Jan-2025 E-Learning
Management
Socialization of Giro Transaction 30-Jan-2025 Inhouse
Program – Makassar
PT BANK MEGA Tbk 2025 Annual Report 365
Page 368
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
21020144 HENGKY TANRING Regional Head Socialization of Audit Findings & 20-Feb-2025 Inhouse
Lessons Learned
Socialization with Mr. Chairul 07-Mar-2025 Inhouse
Tanjung
E-Learning APU PPT 2025: 19-Mar-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Bank Guarantee 11-Apr-2025 E-Learning
Socialization of Report 15-Apr-2025 Inhouse
Discussion KYE – SLIK
Employees
Socialization of Special Rate 24-Apr-2025 Inhouse
Deposit Terms – Regional
Makassar
Operational Risk Management 19-May-2025 E-Learning
PESSAT Cyber Learning 26-May-2025 E-Learning
Socialization of Clear Desk & 02-Jun-2025 Inhouse
Clear Screen Policy
Good Corporate Governance 03-Jun-2025 E-Learning
Customer Complaint Handling 23-Jul-2025 E-Learning
Socialization of KPI – Regional 06-Aug-2025 Inhouse
Makassar
Socialization of KPI – Regional 07-Aug-2025 Inhouse
Bandung
Security Awareness 07-Aug-2025 E-Learning
Socialization of Bancassurance 15-Aug-2025 Inhouse
Program
Technical Training in 25-Sep-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch
II
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Company Regulation 2025 24-Oct-2025 E-Learning
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
BM Forum – Regional Makassar, 14-Nov-2025 Inhouse
November 2025 Period
Retail Banking & Network Forum 04-Dec-2025 Inhouse
14119878 ANDREW WONGJAYA Regional Head Introduction to Risk 07-Jan-2025 E-Learning
Management
Mega Leader Conference 09-Jan-2025 Inhouse
Socialization of Giro Transaction 03-Feb-2025 Inhouse
Program – Banjarmasin
E-Learning APU PPT 2025: 19-Mar-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Bank Guarantee 11-Apr-2025 E-Learning
Socialization of Latest 02-May-2025 Inhouse
Regulations Regarding KPI &
Mega First – Regional Jakarta 2,
Surabaya, Makassar & Kali
Operational Risk Management 23-May-2025 E-Learning
PESSAT Cyber Learning 03-Jun-2025 E-Learning
Good Corporate Governance 10-Jun-2025 E-Learning
Customer Complaint Handling 01-Aug-2025 E-Learning
Socialization of KPI – Regional 07-Aug-2025 Inhouse
Banjarmasin
Socialization of KPI – Regional 11-Aug-2025 Inhouse
Jakarta 2
Security Awareness 12-Aug-2025 E-Learning
366 PT BANK MEGA Tbk 2025 Annual Report
Page 369
Title
NIP Employee Name Position Date Type
Training
14119878 ANDREW WONGJAYA Regional Head Technical Training in 11-Sep-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch I
Funding Program Refresher and 22-Sep-2025 Inhouse
Socialization of QRIS & DPK
Competition
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Company Regulation 2025 30-Oct-2025 E-Learning
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Retail Banking & Network Forum 04-Dec-2025 Inhouse
11094877 MUH FAJAR RAMADHAN Retail & Commercial Credit Mega Leader Conference 09-Jan-2025 Inhouse
Review Head
Socialization & Briefing by the 17-Apr-2025 Inhouse
Board of Commissioners
Good Corporate Governance 23-Jun-2025 E-Learning
Security Awareness 10-Oct-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 14-Nov-2025 E-Learning
09056162 SUSI ANDRIYANI Retail & Commercial Credit Mega Leader Conference 09-Jan-2025 Inhouse
BACHTIAR Review Head
Introduction to Risk 14-Jan-2025 E-Learning
Management
Bank Guarantee 17-Mar-2025 E-Learning
Occupational Health & Safety 10-Jun-2025 E-Learning
Module Two
Operational Risk Management 12-Jun-2025 E-Learning
Good Corporate Governance 02-Jul-2025 E-Learning
Security Awareness 01-Aug-2025 E-Learning
Customer Complaint Handling 15-Aug-2025 E-Learning
Socialization of Company 17-Sep-2025 Inhouse
Regulation 2025–2027
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top-Level
Management
Company Regulation 2025 27-Nov-2025 E-Learning
04074820 FERY SYAHRUDIN Credit Deputy Regional Head Mega Leader Conference 09-Jan-2025 Inhouse
Socialization of Operations 20-Jan-2025 Inhouse
Forum – Regional Jakarta 1
CRM Onboarding Training 21-Feb-2025 Inhouse
Knowledge Sharing in Credit 19-Mar-2025 Inhouse
Division
Socialization & Briefing by the 17-Apr-2025 Inhouse
Board of Commissioners
Bank Guarantee 23-Apr-2025 E-Learning
Socialization of Operations 07-May-2025 Inhouse
Forum
Credit Onboarding Training – 16-May-2025 Inhouse
MMDP XXI Graduates
Occupational Health & Safety 19-May-2025 E-Learning
PT BANK MEGA Tbk 2025 Annual Report 367
Page 370
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
04074820 FERY SYAHRUDIN Credit Deputy Regional Head E-Learning APU PPT 2025: 26-May-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
PESSAT Cyber Learning 27-May-2025 E-Learning
Operational Risk Management 28-May-2025 E-Learning
Operations Forum 04-Jun-2025 Inhouse
Good Corporate Governance 17-Jun-2025 E-Learning
Socialization of Operations 09-Jul-2025 Inhouse
Forum
Socialization of Funding & 06-Aug-2025 Inhouse
Credit Card Business
Socialization of KPI – Regional 07-Aug-2025 Inhouse
Jakarta 1
Socialization of Funding 02-Sep-2025 Inhouse
Business
Credit Onboarding Training for 03-Sep-2025 Inhouse
New CRM – MMDP
Technical Training in 11-Sep-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch I
Socialization of Funding 02-Oct-2025 Inhouse
Business
Training: Socialization of Mega 10-Oct-2025 Inhouse
Retail Biz Loan Program
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Socialization of Profit Before Tax 24-Oct-2025 Inhouse
(PBT) – Batch 3, October 2025
Period
Company Regulation 2025 07-Nov-2025 E-Learning
Leaderpreneur Program for 13-Nov-2025 Inhouse
Branch Managers – Batch 4
Socialization of Funding 15-Dec-2025 Inhouse
Business
99120872 TETY PUSPITAWATY Credit Deputy Regional Head Mega Leader Conference 09-Jan-2025 Inhouse
IT Architecture Sharing Session 15-Jan-2025 Inhouse
Socialization of Production CIA 18-Feb-2025 Inhouse
– KC Tendean
Socialization of Audit Findings & 20-Feb-2025 Inhouse
Lessons Learned
Socialization of Business for 06-Mar-2025 Inhouse
All AM, BM, SBM – Regional
Jakarta 2
Trade Finance 12-Mar-2025 Inhouse
Knowledge Sharing in Credit 19-Mar-2025 Inhouse
Division
Socialization of KPI – Regional 21-Mar-2025 Inhouse
Jakarta 2
Socialization of Business for All 11-Apr-2025 Inhouse
AM, BM, SBM – Regional Jakarta
2, April 2025 Period
Operational Risk Management 14-Apr-2025 E-Learning
Socialization of Report 15-Apr-2025 Inhouse
Discussion KYE – SLIK
Employees
Socialization & Briefing by the 17-Apr-2025 Inhouse
Board of Commissioners
Socialization of Business for All 08-May-2025 Inhouse
AM, BM, SBM – Regional Jakarta
2, May 2025 Period
Socialization of Business for 07-Jul-2025 Inhouse
AM, BM, SBM, and Sales Force –
Regional Jakarta 2
368 PT BANK MEGA Tbk 2025 Annual Report
Page 371
Title
NIP Employee Name Position Date Type
Training
99120872 TETY PUSPITAWATY Credit Deputy Regional Head Credit Onboarding Training for 03-Sep-2025 Inhouse
New CRM – MMDP
Socialization of KPI for CRM & 15-Sep-2025 Inhouse
CBM
Funding Program Refresher and 22-Sep-2025 Inhouse
Socialization of QRIS & DPK
Competition
Technical Training in 25-Sep-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch
II
Security Awareness 14-Oct-2025 E-Learning
Risk Management Certification 21-Nov-2025 Offhouse
Refresher Level 5
E-Learning APU PPT 2025: 27-Nov-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Company Regulation 2025 03-Dec-2025 E-Learning
Leaderpreneur Program for 11-Dec-2025 Inhouse
Branch Managers – Batch 5
09056003 ARIE STEVANUS Credit Deputy Regional Head Introduction to Risk 02-Jan-2025 E-Learning
Management
Branch Forum & Credit and 06-Jan-2025 Inhouse
Funding Knowledge Sharing
– January 2025, Regional
Bandung
Mega Leader Conference 09-Jan-2025 Inhouse
Socialization of Property Forum 07-Feb-2025 Inhouse
– Regional Bandung
Branch Forum & Credit and 07-Feb-2025 Inhouse
Funding Knowledge Sharing
with Deputy President Director
Branch Forum & Credit and 06-Mar-2025 Inhouse
Funding Knowledge Sharing –
March 2025, Regional Bandung
Credit Forum – Regional 11-Mar-2025 Inhouse
Bandung: How to Achieve PBT
at the Branch
Trade Finance 12-Mar-2025 Inhouse
E-Learning APU PPT 2025: 14-Mar-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Credit Forum – Regional 08-Apr-2025 Inhouse
Bandung with Credit Director
Socialization of Report 15-Apr-2025 Inhouse
Discussion KYE – SLIK
Employees
Socialization & Briefing by the 02-May-2025 Inhouse
Board of Commissioners
Operational Risk Management 28-May-2025 E-Learning
Branch Forum – Regional 02-Jun-2025 Inhouse
Bandung
Good Corporate Governance 12-Jun-2025 E-Learning
Branch Forum – Regional 03-Jul-2025 Inhouse
Bandung
Socialization & Briefing by the 25-Jul-2025 Inhouse
President Director
Customer Complaint Handling 31-Jul-2025 E-Learning
Security Awareness 12-Aug-2025 E-Learning
Socialization & Briefing by the 15-Aug-2025 Inhouse
Retail Banking Director
Credit Onboarding Training for 03-Sep-2025 Inhouse
New CRM – MMDP
Branch Forum – Regional 04-Sep-2025 Inhouse
Bandung, September 2025
PT BANK MEGA Tbk 2025 Annual Report 369
Page 372
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
09056003 ARIE STEVANUS Credit Deputy Regional Head Branch Forum – Regional 02-Oct-2025 Inhouse
Bandung, October 2025
Technical Training in 09-Oct-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch
III
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Company Regulation 2025 29-Oct-2025 E-Learning
Branch Forum – Regional 05-Nov-2025 Inhouse
Bandung, November 2025
Branch Forum – Regional 10-Dec-2025 Inhouse
Bandung, December 2025
Leaderpreneur Program for 11-Dec-2025 Inhouse
Branch Managers – Batch 5
14048442 JURIS NOVIANDI Credit Deputy Regional Head Mega Leader Conference 09-Jan-2025 Inhouse
( IVAN )
Introduction to Risk 20-Jan-2025 E-Learning
Management
Trade Finance 12-Mar-2025 Inhouse
E-Learning APU PPT 2025: 30-Mar-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Bank Guarantee 14-Apr-2025 E-Learning
Socialization of Report 15-Apr-2025 Inhouse
Discussion KYE – SLIK
Employees
PESSAT Cyber Learning 23-May-2025 E-Learning
Operational Risk Management 28-May-2025 E-Learning
Customer Complaint Handling 24-Jul-2025 E-Learning
Socialization of KPI – Regional 07-Aug-2025 Inhouse
Semarang
Webinar: Mid-Year Capital 07-Aug-2025 Offhouse
Market Review 2025 – Market
Performance Evaluation and
Future Investment Strategy
Security Awareness 14-Aug-2025 E-Learning
Refresher Program Funding and 22-Sep-2025 Inhouse
Socialization of QRIS & DPK
Competition
Technical Training in 25-Sep-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch
II
Leaderpreneur Program for 10-Oct-2025 Inhouse
Branch Managers – Batch 2,
Regional Semarang
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Training: Artificial Intelligence 05-Nov-2025 Inhouse
for Business & Banking
Transformation
Training: Effective Project 11-Nov-2025 Inhouse
Management – Principles,
Prioritization, and Closure
15010296 BINTORO WINOTO Credit Deputy Regional Head Mega Leader Conference 09-Jan-2025 Inhouse
Socialization Session with Mr. 22-Feb-2025 Inhouse
Chairul Tanjung
Trade Finance 12-Mar-2025 Inhouse
E-Learning APU PPT 2025: 17-Mar-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Bank Guarantee 09-Apr-2025 E-Learning
Socialization of Report 15-Apr-2025 Inhouse
Discussion KYE – SLIK
Employees
370 PT BANK MEGA Tbk 2025 Annual Report
Page 373
Title
NIP Employee Name Position Date Type
Training
15010296 BINTORO WINOTO Credit Deputy Regional Head Operational Risk Management 27-May-2025 E-Learning
Good Corporate Governance 05-Jun-2025 E-Learning
Business & Operations 18-Jul-2025 Inhouse
Coordination Forum – Regional
Surabaya
Customer Complaint Handling 28-Jul-2025 E-Learning
Socialization of Funding 07-Aug-2025 Inhouse
Business
KPI Socialization – Regional 11-Aug-2025 Inhouse
Surabaya
Security Awareness 13-Aug-2025 E-Learning
Socialization of Funding 02-Oct-2025 Inhouse
Business
Technical Training in 09-Oct-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch
III
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Training: Enhancing Compliance 23-Oct-2025 Inhouse
Functions and Governance
Implementation
Company Regulation 2025 31-Oct-2025 E-Learning
Business Team Coordination 06-Nov-2025 Inhouse
Forum – Regional Surabaya
Leaderpreneur Program for 07-Nov-2025 Inhouse
Branch Managers – Batch 3,
Regional Surabaya
08042240 FAHMI IDRIS Credit Deputy Regional Head Introduction to Risk 08-Jan-2025 E-Learning
Management
Mega Leader Conference 09-Jan-2025 Inhouse
BM Forum – Kickoff 2025 21-Feb-2025 Inhouse
E-Learning APU PPT 2025: 13-Mar-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Bank Guarantee 23-Apr-2025 E-Learning
Training: Introduction to 25-Apr-2025 Inhouse
Inheritance Law & Tax Planning
Operational Risk Management 15-May-2025 E-Learning
Webinar: Customer Experience 22-May-2025 Offhouse
Strategies for Success in the
Digital Era
PESSAT Cyber Learning 26-May-2025 E-Learning
Good Corporate Governance 03-Jun-2025 E-Learning
Webinar: The Future of 05-Jun-2025 Offhouse
Cybersecurity Threats,
Challenges, and Innovations
Customer Complaint Handling 22-Jul-2025 E-Learning
Security Awareness 06-Aug-2025 E-Learning
Socialization of Funding 21-Aug-2025 Inhouse
Business & Credit Cards
Refresher Program Funding and 22-Sep-2025 Inhouse
Socialization of QRIS & DPK
Competition
Technical Training in 25-Sep-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch
II
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Company Regulation 2025 24-Oct-2025 E-Learning
PT BANK MEGA Tbk 2025 Annual Report 371
Page 374
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
03124219 NOFI BUDIAWAN Credit Deputy Regional Head Introduction to Risk 03-Jan-2025 E-Learning
Management
Mega Leader Conference 09-Jan-2025 Inhouse
Socialization of AUM Policy for 15-Jan-2025 Inhouse
2025
Health Talk Socialization – 28-Feb-2025 Inhouse
Kidney Failure in Young Age
Socialization Session with Mr. 07-Mar-2025 Inhouse
Chairul Tanjung
Trade Finance 12-Mar-2025 Inhouse
E-Learning APU PPT 2025: 19-Mar-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Bank Guarantee 11-Apr-2025 E-Learning
Socialization of Report 15-Apr-2025 Inhouse
Discussion KYE – SLIK
Employees
Operational Risk Management 21-May-2025 E-Learning
PESSAT Cyber Learning 22-May-2025 E-Learning
Good Corporate Governance 04-Jun-2025 E-Learning
Customer Complaint Handling 24-Jul-2025 E-Learning
KPI Socialization – Regional 06-Aug-2025 Inhouse
Makassar
KPI Socialization – Regional 07-Aug-2025 Inhouse
Bandung
Security Awareness 12-Aug-2025 E-Learning
Training: Socialization of Mega 10-Oct-2025 Inhouse
Retail Biz Loan Program
Socialization of Mega 14-Oct-2025 Inhouse
Investment Backed Loan (MIBL)
– Regional Makassar
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Technical Training in 23-Oct-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch
IV
Training: Artificial Intelligence 05-Nov-2025 Inhouse
for Business & Banking
Transformation
Socialization of Mega 05-Nov-2025 Inhouse
Cooperative – Regional
Makassar
Company Regulation 2025 05-Nov-2025 E-Learning
BM Forum – Regional Makassar, 14-Nov-2025 Inhouse
November 2025 Period
09066227 DAVID CHAN Credit Deputy Regional Head Introduction to Risk 07-Jan-2025 E-Learning
Management
Mega Leader Conference 09-Jan-2025 Inhouse
Trade Finance 12-Mar-2025 Inhouse
E-Learning APU PPT 2025: 18-Mar-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Socialization of Report 15-Apr-2025 Inhouse
Discussion KYE – SLIK
Employees
Bank Guarantee 23-Apr-2025 E-Learning
Operational Risk Management 26-May-2025 E-Learning
PESSAT Cyber Learning 28-May-2025 E-Learning
Good Corporate Governance 12-Jun-2025 E-Learning
Customer Complaint Handling 01-Aug-2025 E-Learning
372 PT BANK MEGA Tbk 2025 Annual Report
Page 375
Title
NIP Employee Name Position Date Type
Training
09066227 DAVID CHAN Credit Deputy Regional Head KPI Socialization – Regional 07-Aug-2025 Inhouse
Banjarmasin
KPI Socialization – Regional 11-Aug-2025 Inhouse
Jakarta 2
Security Awareness 15-Aug-2025 E-Learning
Technical Training in 11-Sep-2025 Inhouse
Creditology: Learning Credit
from Real Case Studies – Batch I
Refresher Program Funding and 22-Sep-2025 Inhouse
Socialization of QRIS & DPK
Competition
Socialization of Mega 09-Oct-2025 Inhouse
Cooperative – Regional
Banjarmasin
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Company Regulation 2025 05-Nov-2025 E-Learning
18039052 DONNY INDRA LUKITO Treasury Product & Sales Head Mega Leader Conference 09-Jan-2025 Inhouse
E-Learning APU PPT 2025: 21-May-2025 E-Learning
Enhanced Due Diligence (EDD)
for Prospective Affiliated PEP
Customers
Sharing Session with Financial 27-May-2025 Inhouse
Planner in Collaboration with
DPLK Bank BJB
Socialization of Operations 09-Jul-2025 Inhouse
Forum
Security Awareness 13-Oct-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top Level
Management
06107619 EMMYLIA SOESANTI Centralized Transactional Mega Leader Conference 09-Jan-2025 Inhouse
Operations Head
Centralized Transactional Briefing on SK SP Level 6 13-Jan-2025 Offhouse
Operations Head (Executive) – Subdivision
Payment Transaction Processing
Centralized Transactional Introduction to Risk 14-Jan-2025 E-Learning
Operations Head Management
Centralized Transactional Briefing on SK SP Level 6 17-Jan-2025 Offhouse
Operations Head (Executive) – Subdivision
Foreign Exchange Handling and
Transport of Foreign Banknotes
Centralized Transactional Bank Guarantee 23-Mar-2025 E-Learning
Operations Head
Centralized Transactional Socialization and Briefing by the 17-Apr-2025 Inhouse
Operations Head Main Commissioner
Centralized Transactional SK SP Level 6 Exam – 02-Jun-2025 Offhouse
Operations Head Subdivision Payment
Transaction Processing
Centralized Transactional Occupational Health & Safety 03-Jun-2025 E-Learning
Operations Head Module Two
Centralized Transactional Training & Certification of 10-Jun-2025 Offhouse
Operations Head Payment System Competency
Assessors
Centralized Transactional Operational Risk Management 16-Jun-2025 E-Learning
Operations Head
Centralized Transactional Training on Business Processes 22-Jun-2025 Inhouse
Operations Head & Recording of Bond Security
Transactions
Centralized Transactional Good Corporate Governance 10-Jul-2025 E-Learning
Operations Head
Centralized Transactional SK SP Level 6 Exam – 28-Jul-2025 Offhouse
Operations Head Subdivision Cash Management
Centralized Transactional Security Awareness 31-Jul-2025 E-Learning
Operations Head
PT BANK MEGA Tbk 2025 Annual Report 373
Page 376
Corporate Governance
Title
NIP Employee Name Position Date Type
Training
06107619 EMMYLIA SOESANTI Centralized Transactional Customer Complaint Handling 15-Aug-2025 E-Learning
Operations Head
Training of Trainers (ToT) for 25-Sep-2025 Offhouse
LPK SP Instructors
SK SP Level 6 Exam – 02-Oct-2025 Offhouse
Subdivision Fund Transfer
Management (Recertification/
Refreshment I)
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Prima Executive Gathering 2025 23-Oct-2025 Offhouse
(Beyond Resilience: Accelerating
Impact – Progressive Growth)
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top Level
Management
Company Regulation 2025 21-Nov-2025 E-Learning
Briefing on SK SP Level 6 09-Dec-2025 Offhouse
(Executive) – Subdivision
Treasury Transaction Settlement
15111890 DIMAS PRASETYO Property & Facility Services Mega Leader Conference 09-Jan-2025 Inhouse
Head
05086193 YEREMIA ARIYANTO Out Region CCUL Collection & Introduction to Risk 07-Jan-2025 E-Learning
IMANUEL Remedial Head Management
Mega Leader Conference 09-Jan-2025 Inhouse
Personal Data Protection 20-Jan-2025 E-Learning
Unsecured Credit Cycle 21-Jan-2025 E-Learning
Operational Risk Management 25-Apr-2025 E-Learning
PESSAT Cyber Learning 22-May-2025 E-Learning
Occupational Health & Safety 03-Jun-2025 E-Learning
Module Two
Collection Ethics 15-Jul-2025 E-Learning
Good Corporate Governance 15-Jul-2025 E-Learning
Customer Complaint Handling 07-Aug-2025 E-Learning
Security Awareness 07-Aug-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 6
Socialization of Mega KPNO 06-Nov-2025 Inhouse
Cooperative
Strategic Information Security 07-Nov-2025 Inhouse
Workshop for Top Level
Management
Company Regulation 2025 21-Nov-2025 E-Learning
01032121 YUHENDRY Commercial Banking Specialist Mega Leader Conference 09-Jan-2025 Inhouse
Introduction to Risk 31-Jan-2025 E-Learning
Management
Socialization of Production CIA 18-Feb-2025 Inhouse
KC Tendean
Trade Finance 12-Mar-2025 Inhouse
Knowledge Sharing in Credit 19-Mar-2025 Inhouse
Sector
Operational Risk Management 30-Apr-2025 E-Learning
Occupational Health & Safety 08-May-2025 E-Learning
Module Two
Occupational Health & Safety 21-May-2025 E-Learning
PESSAT Cyber Learning 22-May-2025 E-Learning
Good Corporate Governance 11-Jul-2025 E-Learning
Risk Management Certification 16-Oct-2025 Inhouse
Refresher Level 5
Company Regulation 2025 18-Nov-2025 E-Learning
Socialization of Reference Rate 26-Nov-2025 Inhouse
Change to IndONIA
374 PT BANK MEGA Tbk 2025 Annual Report
Page 377
Corporate
Secretary
Bank Mega has a Corporate Secretary whose primary COAF/15 dated November 2, 2015. This appointment
duties and responsibilities include maintaining the complies with OJK Regulation No. 35/POJK.04/2014
Bank’s image and safeguarding its interests by dated December 8, 2014.
fostering communication and strong relationships
with stakeholders. The Corporate Secretary also
serves as a liaison between the Bank, shareholders, CORPORATE SECRETARY PROFILE
and other stakeholders. Additionally, the Corporate
Secretary is responsible for ensuring the Bank’s The profile of Christiana M. Damanik, as Corporate
compliance with prevailing laws and regulations, Secretary and Corporate Affairs Head, is available
particularly in the capital markets sector. in the Corporate Secretary Profile section of the
Corporate Profile chapter in this Annual Report.
LEGAL BASIS
TERM OF OFFICE AND DOMICILE
Bank Mega appointed Ms. Christiana M. Damanik as
Corporate Secretary and Corporate Affairs Head, in Christiana M. Damanik has been serving as the
accordance with the report submitted to the Indonesia Corporate Secretary effectively since November 15,
Stock Exchange (IDX) and the Financial Services 2015 and continues to hold this position until now. She
Authority (OJK) under Letter No. 262/DIRBM- is domiciled in Bogor, Indonesia.
Corporate Secretary Organizational Structure
Compliance & Human Capital Director
Corporate Affairs Head
Corporate Secretariat Head
Corporate Secretariat Board Office Support Corporate Communication &
Specialist Staff Culture Specialist
PT BANK MEGA Tbk 2025 Annual Report 375
Page 378
Corporate Governance
ROLE OF THE CORPORATE SECRETARY 4. To act as a liaison between Bank Mega and the
Financial Services Authority, PT Bursa Efek
Based on the Board Manual, the role of the Corporate Indonesia (BEI), other regulators and the public.
Secretary in the working relationship between the 5. To prepare a special list of shares.
Board of Commissioners and the Board of Directors 6. To maintain and be responsible for the availability
is as follows: of the minutes of the meetings of the Board of
• Organize document management activities Directors and the joint meetings of the Board of
related to policies issued, minutes of meetings, Commissioners and the Board of Directors.
and minutes of meetings attended by the Board 7. To prepare the necessary materials in connection
of Commissioners and Directors. with the routine reports/activities of the Directors
• Act as a liaison between the Board of Directors and that are to be presented to external parties.
the Board of Commissioners with shareholders, 8. To be responsible for the organization of the
related agencies, the community, and other General Meeting of Shareholders.
stakeholders.
• Perform protocol functions for the activities
of the Board of Directors and the Board of IMPLEMENTATION OF DUTIES IN 2025
Commissioners, the implementation of the GMS
and the official activities of the Bank. Training and Competency Development
• Serve as the Bank’s spokesperson to external The Corporate Secretary of Bank Mega has
parties and collect information related to the Bank participated in various training and competency
and parties outside the Bank related to the Bank’s development programs throughout 2025. Further
business activities and implement communication details can be found in the profile of Christiana M.
strategies in accordance with the Bank’s needs. Damanik in the Corporate Profile chapter of this
• Other functions as specified in the Bank’s Internal Annual Report.
Regulations.
Information Disclosure in 2025
The Corporate Secretary of Bank Mega has
DUTIES AND RESPONSIBILITIES disseminated various information related to Bank Mega
to the public through mass media, the IDX website,
Corporate Secretary has the following duties and and the Bank Mega website (https://bankmega.
responsibilities: com/id/tentang-kami/hubungan-investor-new/),
1. To keep abreast of developments in the capital available in both Indonesian and English. In addition,
market, in particular the regulations applicable to the Corporate Secretary has published press releases
the capital market sector. regarding Bank Mega throughout 2024, which can
2. Provide services for any information required be accessed at (https://bankmega.com/id/tentang-
by shareholders and the public regarding the kami/profil-bank-mega/). The Corporate Secretary
condition of the Bank, such as requests for annual has also submitted both periodic and incidental
reports and annual general meetings. reports to IDX and OJK, as follows:
3. To assist the Board of Directors in complying with
capital market regulations and their implementing
rules.
Outgoing Mail List 2025
No Description Date Recipient
1 Affiliated Transaction Report December 10, 2025 OJK
2 Registration Activity Report as of November 2025 December 5, 2025 OJK ; BEI
3 Affiliated Transaction Report December 5, 2025 OJK
4 Report on Material Information or Facts regarding the Replacement of the Public November 28, 2025 OJK ; BEI
Accountant Auditing the Bank
5 Affiliated Transaction Report November 24, 2025 OJK
6 Affiliated Transaction Report November 19, 2025 OJK
7 Affiliated Transaction Report November 19, 2025 OJK
8 Registration Activity Report as of October 2025 November 6, 2025 OJK ; BEI
9 Publication of PT Bank Mega Tbk Financial Statements as of September 30, 2025 October 31, 2025 OJK
376 PT BANK MEGA Tbk 2025 Annual Report
Page 379
No Description Date Recipient
10 Submission of Interim Financial Statements September 2025 October 31, 2025 OJK
11 Registration Activity Report as of September 2025 October 6, 2025 OJK ; BEI
12 Registration Activity Report as of August 2025 September 9, 2025 OJK ; BEI
13 Explanation on Securities Transaction Volatility August 29, 2025 BEI
14 Response to the Review of the 2024 Annual Report and 2024 Sustainability Report August 29, 2025 OJK
15 Publication of Financial Statements of PT Mega Corpora and Subsidiaries August 15, 2025 OJK ; BEI
16 Report on the Appointment of the Retail Banking Director of PT Bank Mega Tbk August 13, 2025 OJK
17 Submission of Organizational Structure of PT Bank Mega Tbk August 5, 2025 OJK
18 Registration Activity Report as of July 2025 August 5, 2025 OJK ; BEI
19 Submission of Interim Financial Statements June 2025 July 31, 2025 OJK
20 Publication of PT Bank Mega Tbk Financial Statements as of June 30, 2025 July 31, 2025 OJK
21 Affiliated Transaction Report July 16, 2025 OJK
22 Follow-up to OJK Letter No. SR-35/PB.0211/2025 July 14, 2025 OJK
23 Registration Activity Report as of June 2025 July 7, 2025 OJK ; BEI
24 Affiliated Transaction Report July 3, 2025 OJK
25 Registration Activity Report as of May 2025 June 5, 2025 OJK ; BEI
26 Explanation regarding IDX Letter No. S-05182/BEI.PP3/05-2025 June 2, 2025 BEI
27 Registration Activity Report as of April 2025 May 5, 2025 OJK ; BEI
28 Submission of PT Mega Corpora Annual Report (Parent Company of PT Bank Mega May 2, 2025 OJK
Tbk)
29 Publication of Financial Statements of PT Mega Corpora and Subsidiaries May 2, 2025 OJK ; BEI
30 Submission of Interim Financial Statements March 2025 April 30, 2025 OJK
31 Submission of Deed of PT Bank Mega Tbk April 28, 2025 OJK ; BEI
32 Instruction for the Distribution of Cash Dividends for PT Bank Mega Tbk (MEGA) Shares April 24, 2025 KSEI
33 Bank Account Number of PT Bank Mega Tbk (MEGA) April 24, 2025 KSEI
34 Public Expose Report of PT Bank Mega Tbk April 10, 2025 BEI
35 Information on Changes in Management April 9, 2025 OJK ; BEI
36 Submission of Summary of Minutes and Resolutions of the Annual General Meeting of April 9, 2025 OJK ; BEI
Shareholders of PT Bank Mega Tbk
37 Registration Activity Report as of March 2025 April 8, 2025 OJK ; BEI
38 Report on Information regarding Changes in Management March 27, 2025 OJK ; BEI
39 Submission of Revised 2024 Annual Report and Sustainability Report of PT Bank Mega March 26, 2025 OJK ; BEI
Tbk
40 Resignation of the Operations Director of PT Bank Mega Tbk March 25, 2025 OJK
41 Report on Material Information or Facts regarding the Resignation of the Operations March 25, 2025 OJK ; BEI
Director of PT Bank Mega Tbk
42 Affiliated Transaction Report March 25, 2025 OJK
43 Submission of Public Expose Materials March 24, 2025 BEI
44 Affiliated Transaction Report March 21, 2025 OJK
45 Affiliated Transaction Report March 21, 2025 OJK
46 Affiliated Transaction Report March 18, 2025 OJK
47 Report on Public Expose Plan of PT Bank Mega Tbk March 13, 2025 BEI
48 Submission of the 2024 Annual Report and Sustainability Report of PT Bank Mega Tbk March 5, 2025 OJK ; BEI
49 Notice of the Annual General Meeting of Shareholders of PT Bank Mega Tbk March 5, 2025 OJK ; BEI
50 Registration Activity Report as of February 2025 March 5, 2025 OJK; BEI
51 Affiliated Transaction Report March 4, 2025 OJK
52 Announcement of the Annual General Meeting of Shareholders of PT Bank Mega Tbk February 18, 2025 OJK ; BEI
53 Notification of the Plan to Hold the Annual General Meeting of Shareholders of PT Bank February 11, 2025 OJK
Mega Tbk
PT BANK MEGA Tbk 2025 Annual Report 377
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Corporate Governance
No Description Date Recipient
54 Foreign Currency Debt Report as of January 31, 2025 February 10, 2025 OJK
55 Registration Activity Report as of January 2025 February 5, 2025 OJK ; BEI
56 Business Group Structure Report January 21, 2025 OJK
57 Resignation of the Vice President Director of PT Bank Mega Tbk January 16, 2025 OJK
58 Report on Material Information or Facts regarding the Resignation of the Vice President January 16, 2025 OJK ; BEI
Director of PT Bank Mega Tbk
59 Foreign Currency Debt Report as of December 31, 2024 January 10, 2025 OJK
60 Registration Activity Report as of December 2024 January 6, 2025 OJK
List of Press Releases in 2025
No Judul Date
1 Bank Mega Holds “Fun Walk 3K Like A Billionaire” in Surabaya January 12, 2025
2 Bank Mega Collaborates with IHH Healthcare Singapore to Provide Healthcare Services for February 26, 2025
Megafirst Customers
3 Bank Mega Distributes 15,000 Basic NecessitiesPackages March 20, 2025
4 Bank Mega Holds Annual General Meeting of Shareholders and Presents 2024 Financial March 27, 2025
Performance
5 Customer Appreciation at Bank Mega’s 56th Anniversary: Mega Pop Up x Fresh Garden Offers April 21, 2025
Rp20,000 Promo Deals
6 Bank Mega KCP Bontang Customer Becomes a Billionaire through Meriah Bareng Mega Program April 29, 2025
with Rp1 Billion Grand Prize
7 Bank Mega and IPB Establish Strategic Partnership to Support Banking Services and Financial July 3, 2025
Inclusion in the Academic Environment
8 Exclusive Collaboration between Bank Mega, Visa and Garmin Introduces Indonesia’s First “Pay July 12, 2025
with Your Watch” Payment Method
9 Bank Mega Facilitates Settlement between Customer and Former Employee August 8, 2025
10 Mega Travel Fair Comes to Bandung: Enjoy Various Attractive Promotions August 29, 2025
11 Bank Mega Celebrates National Customer Day 2025: Serving with Heart through Personal Touch September 4, 2025
and Building Customer Loyalty
12 Mega Travel Fair Comes to Jakarta: Enjoy Various Attractive Promotions September 11, 2025
13 Mega Travel Fair Comes to Surabaya: Enjoy Various Attractive Promotions September 18, 2025
14 Bank Mega Continues to Support Digital Payment Innovation for Greater Customer Convenience October 30, 2025
15 Bank Mega Achieves ISO 27001:2022 and ISO 27701:2019 Certifications November 7, 2025
16 Season of Elegance Fashion Show December 12, 2025
378 PT BANK MEGA Tbk 2025 Annual Report
Page 381
Internal
Audit
Bank Mega has an Internal Audit unit that functions 5. Monitoring, analyzing, and reporting on the
to provide independent and objective assurances implementation of agreed-upon corrective actions
and consultations, with the aim of increasing the with the audited work unit’s management;
Bank’s value and improving its operations. This is 6. Conducting audits outside the RKAT (special)
done through a systematic approach by evaluating if deemed necessary by Internal Audit (IADT),
and enhancing the effectiveness of risk management, considering potential risks to the bank;
controls, and the Bank’s governance processes. 7. In carrying out the function as the Integrated
Internal Audit Work Unit, referring to the
Internal Audit Charter Integrated Governance Guidelines of PT Mega
The Internal Audit (IADT) has an Internal Audit Charter, Corpora’s Financial Conglomerate, the Internal
which was updated on January 24, 2025, establishing Audit (IADT) performs the following tasks:
the mission, objectives, scope of activities, position, a. Monitoring the implementation of internal
authority, duties, and responsibilities of the Internal audits at each Financial Services Institution
Audit. (LJK) affiliated within the Financial
Conglomerate;
Duties and Responsibilities b. Submitting reports on the implementation of
Referring to POJK No. 1/2019, Bank Mega has integrated audits to the Director appointed to
established the duties and responsibilities of the supervise the Financial Services Institutions
Internal Audit Unit as outlined in the Internal Audit (LJK) within the Financial Conglomerate and
Unit Charter, as follows: the Board of Commissioners of the Parent
1. Assisting the President Director and the Board Entity, as well as the Director overseeing the
of Commissioners in carrying out supervision Compliance function of the Parent Entity.
by preparing and realizing the Annual Audit
Work Plan (RKAT) approved by the President Organizational Structure and Composition of
Director and the Board of Commissioners, taking the Internal Audit Unit
into account the recommendations of the Audit Structurally, the Internal Audit (IADT) of Bank Mega is
Committee; led by the Internal Audit Head, who is appointed and
2. Monitoring the implementation of corrective and dismissed by the President Director after receiving
preventive actions that must be taken by the approval from the Board of Commissioners, taking
auditee related to the findings of the audit; into account the recommendations from the Audit
3. Analyzing, evaluating, and assessing the adequacy Committee, and reported to the OJK. The Internal
and effectiveness of the implementation of Audit Head directly reports to and is responsible to
governance, risk management, and internal the President Director and may communicate with
control in the fields of finance, accounting, human the Board of Directors, the Board of Commissioners,
resources, information technology, marketing, and the Audit Committee to inform them of matters
operations, and other activities through the audit related to audit activities. Internal Auditors are
process; responsible in a hierarchical manner through the
4. Providing suggestions or recommendations for Head of Audit Section to the IADT Head, as explained
effective improvements to be implemented at all in the following chart:
levels of management, related to the audit review;
PT BANK MEGA Tbk 2025 Annual Report 379
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Corporate Governance
President Director
Internal Audit Head
Head Office, Integration
Regional & Branch
& Professional Practices IT Audit Head
Audit Head
Audit Head
Regional & Branch Head Office Quality Assurance &
IT Audit Auditor
Audit Auditor Audit Auditor Integration Specialist
Profile of the Head of Internal Audit 2. Able to express views and thoughts without
Harlina Wati Lahardja was appointed as the Head of influence or pressure from any party;
Internal Audit effective December 16, 2024, based on 3. Free from conflicts of interest regarding the object
the Board of Directors’ Decree No. SK.1555/DIRBM/ or activities being audited, and if an Internal
PJGP/24, and this has been reported to the Indonesia Auditor has a conflict of interest, they must
Stock Exchange and the Financial Services Authority declare their involvement so they are not assigned
(OJK) through Letter No. 216/DIRBM-HCRO/24 to audit the object or activity in question;
dated December 12, 2024. The profile of Harlina Wati 4. Not engaged in operational activities outside of
Lahardja as the Head of Internal Audit can be found internal audit functions.
in the Company Profile section of this Annual Report.
Participation in Professional Associations
Human Resources of the Internal Audit Unit
As of December 31, 2025, the IADT is supported by Implementation of Internal Audit Unit Activities
human resources, most of whom are certified in risk in 2025
management, as follows: Throughout 2025, the Internal Audit (IADT) has
carried out activities and tasks as follows:
Employee Certification Data a. Conducted operational and business audits on
Ceritified Number of 50 Regional Offices/Branch Offices/Sub-Branch
No Remark
(SMR) Employee Offices.
1 Level 4 2 Section Head b. Conducted audits on 32 objects at the Non-
IADT Head, Department Operational Head Office (KPNO), including audits
2 Level 5 2
Head and Auditor on Divisions, mandatory audits according to
Total 4 Regulators, and thematic audits.
c. Conducted Information Technology audits on 21
Independence of the Internal Audit Unit objects.
The Internal Audit Charter stipulates that each member d. Monitored audit findings across all auditees.
of the Internal Audit Unit must meet the requirements e. Monitored the implementation of internal audits
related to independence. The independence of each on 11 Financial Services Institutions (LJK) within
member of the Internal Audit Unit can be measured the Mega Corpora Financial Conglomerate.
by fulfilling the following criteria: f. Acted as the counterpart for Bank Indonesia/
1. Having the freedom to determine the methods, Financial Services Authority (OJK).
scope, procedures, techniques, and audit g. Carry out a consulting function regarding the
approaches to be conducted, as well as reporting issuance of internal policies, asset write-offs,
the results; and other matters as requested by management,
providing opinions/recommendations/advice
without compromising audit independence.
380 PT BANK MEGA Tbk 2025 Annual Report
Page 383
h. Conducted regular and continuous improvement Throughout 2025, the Head of Internal Audit (IADT)
of human resource skills by involving employees communicated directly with the Board of Directors,
in various training programs and seminars/ the Board of Commissioners, and the Audit Committee
workshops. to inform them of matters related to audit activities.
The audit results are documented in the Audit Report Training During the Fiscal Year
(LHA), which contains all findings and responses Throughout 2025, the Internal Audit Unit continuously
from the auditee (the audited parties), as well as and periodically improved the quality of its human
the auditee’s commitment to address the audit resources by participating in various seminar and
findings within the specified time frame. The LHA training programs as follows:
is submitted to the President Director or the Board
of Commissioners, with copies sent to the Board
of Commissioners, the Audit Committee, and the
Compliance Director.
Number of
No Training/Webinar
Employees
1 E-Learning Good Corporate Governance 24
2 E-Learning Security Awareness 33
3 E-Learning Customer Complaint Handling 31
4 E-Learning Company Regulations 2025 33
5 E-Learning Operational Risk Management 1
6 E-Learning SPPUR - PUT 1 sd. 4 1
7 Data Processing & Analysis Bootcamp: From Basic to Advanced Sesi 1 - Sesi 7 5
8 Training on Artificial Intelligence for Business & Banking Transformation 17
9 Risk Management Certification Refresher Levels 6 & 5 2
10 ITGC Working Paper Socialization 2
11 Health Talk Socialization (Key to Mental Health Approaching Retirement Age) 2
12 Mega Cooperative Socialization at KPNO 1
13 Company Regulations 2025-2027 Socialization 1
14 Strategic Information Security Workshop for Top Level Management 7
15 Training Data Anonymization (PDP) 5
16 Training Effective Project Management: Principles, Prioritization, and Closure (Sesi 1 to Sesi 5) 4
17 Training Internal Audit for ISO 27001:2022, ISO 27701:2019 dan ISO 19011:2018 Certification 7
18 Training Introduction to Standard ISO 27701:2019 (Privacy Information Management System) 7
19 Workshop IT - Cyber Exercise Bankwide 2
20 Webinar Agentic AI in Finance: A New Era of Autonomous Decision-Making 1
21 Webinar on Geopolitical Dynamics and National Resilience: Strategies to Strengthen Indonesia’s Economy 6
22 Webinar on Achieving a Prosperous Retirement: Strategies to Increase Pension Fund Participation in the 5
Informal Sector
23 Webinar on Mid-Year Capital Market Review 2025: Market Performance Evaluation and Future Investment 8
Strategies
24 Webinar on the Role of Digital Forensics in Handling and Uncovering Financial Crimes 13
25 Webinar on Generative AI Transformation: Opportunities in Generative Engine Optimization (GEO) to Shift 3
the Dominance of Search Engine Optimization (SEO)
26 Webinar on the Latest Money Laundering Trends and Schemes: Strategies for Identification, Mitigation, and 6
Law Enforcement
PT BANK MEGA Tbk 2025 Annual Report 381
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Corporate Governance
Compliance
Function
Bank Mega’s Compliance Function is guided by POJK risk exposures, especially in this era of advances in
No.46/POJK.03/2017 on the Implementation of information technology, globalization and financial
Compliance Function of Commercial Banks, which is market integration.
to perform a series of preventive actions or steps (ex-
ante) to ensure that policies, provisions, systems, and Compliance Structure
procedures, as well as business activities conducted Bank Mega has appointed a Director in charge of
by the Bank are in accordance with OJK and laws the compliance function (Director of Compliance &
and regulations, and to ensure the Bank’s compliance Human Capital) and formed a Compliance Work Unit
with commitments made by the Bank to OJK and/ (Compliance & GCG) that is independent from the
or other authorized supervisory authorities. The operational work unit. The Organizational Structure
Compliance function plays a very important role in of the Compliance & Human Capital Directorate
strengthening the Bank’s structure against possible refers to the Decree of the Board of Directors No.114/
DIRBM/24 dated October 7, 2024.
Compliance & Human Capital Director
Compliance & GCG Head
Liabilities & Operation Policy
Credit Policy Compliance GCG & Governance
Compliance Assurance
Assurance Specialist Integration Specialist
Specialist
The Compliance Work Unit (Compliance & GCG) has In carrying out the compliance function, the Director
been supported by human resources, most of whom of Compliance together with the Compliance Work
have been certified in risk management as follows: Unit have submitted the following Compliance
Reports:
Number of 1. Report to OJK:
No. Risk Management Certification
Employees a. Compliance Report for Semester I – 2025
1. Level 4 1 through Letter No. 030/DIR-CHC/25 dated
2. Level 5 1 July 23, 2025.
3. Level 6 1
b. Compliance Report for Semester II – 2025
through Letter No. 005/DIR-CHC/2026 dated
January 26, 2026.
Currently, the Compliance work unit is supported
by 10 personnel who possess strong competencies 2. Report to the President Director (copy to the
in their respective fields. The Head of the unit and Board of Commissioners):
two employees have obtained Risk Management a. Compliance Report for Quarter I of 2025 was
Certification (through certification equalization submitted via Official Memo No. MD.020/DIR-
in accordance with OJK Circular Letter No. 28/ CHC/25 dated April 30, 2025.
SEOJK.03/2022 concerning Risk Management b. Compliance Report for Quarter III of 2025 was
Certification for Human Resources of Commercial submitted via Official Memo No. MD.044/DIR-
Banks). CHC/25 dated October 27, 2025.
382 PT BANK MEGA Tbk 2025 Annual Report
Page 385
In addition to the above report, the Compliance 10. Conduct self-assessment of the implementation
Work Unit (CGCG) submits a monthly report on of Good Corporate Governance (GCG) and
the implementation of compliance and governance prepare a Governance Implementation Report in
functions to the Director of Compliance. accordance with the provisions of the Financial
Services Authority.
Compliance Framework 11. Act as an Integrated Compliance Work Unit
1. Taking steps to support the creation of a (Integrated Governance in the Mega Corpora
Compliance Culture in all Bank business activities Financial Conglomerate), and conduct self-
at every level of the organization. assessment of the implementation of Integrated
2. Identifying, measuring, monitoring, and controlling Governance (TKT) and report the implementation
Compliance Risks by referring to the applicable of TKT to OJK.
Financial Services Authority Regulations (POJK)
(in coordination with SKMR). Implementation of Compliance Function in
3. Making efforts to ensure that the Bank›s policies 2025
and procedures, as well as business activities, are The Compliance Function has carried out its duties
in accordance with the provisions of the Financial and responsibilities throughout 2025. The work
Services Authority (OJK), Bank Indonesia (BI) and programs and work realization of the Compliance
applicable laws and regulations. Function in that year are as follows:
4. Conducting reviews and/or recommending
updates and improvements to policies and 1. Review of Policy Draft
procedures that have been owned and/or will be a. Conducting a review of the draft operational,
issued by the Bank to comply with the provisions credit, product & other internal policies.
of the Financial Services Authority (OJK)/Bank b. Conducting a review of the draft policy related
Indonesia (BI) and applicable laws and regulations. to the implementation of the compliance and
governance functions.
5. Creating a compliance checklist for plans to issue
new products, synergy cooperation within one 2. Credit Provision Monitoring
Bank Business Group (KUB) and the Mega Corpora a. Reviewing credit proposals with a certain
Financial Conglomerate. ceiling and cooperation proposals for credit
6. Ensuring the Bank›s compliance with commitments distribution (joint financing, etc.).
made by the Bank to the Financial Services b. Monitoring credit quality.
Authority (OJK)/Bank Indonesia (BI) and/or other c. Monitoring the achievement of the
authorized supervisory authorities. Macroprudential Inclusive Financing Ratio
7. Conducting socialization regarding matters (RPIM).
related to the Compliance Function and applicable
policies and procedures. 3. Implementation of Provisions Socialization
8. Acting as a contact person for Bank compliance As an effort to increase employee awareness
issues for internal and external parties. of compliance risks and foster and realize the
9. Coordinating the preparation of reports related implementation of a compliance culture at all
to the compliance function in accordance with levels of the Bank’s organization and business
applicable Financial Services Authority (OJK) activities, the Bank, in this case the CGCG
regulations, such as: work unit, has implemented the following steps:
a. Compliance Reports as regulated in the a. Direct socialization that has been carried out is
applicable Financial Services Authority as follows:
Regulations (POJK). 1) Becoming a facilitator in the Bank›s
b. Compliance work plan contained in the Bank internal training programs such as:
Business Plan career development programs (Mega
c. Special report (if there is a significant deviation Management Development Program
from the provisions of the Financial Services and Operation Supervisor Development
Authority (OJK)/Bank Indonesia and/or Program) and training for new employees
applicable laws and regulations) addressed to (New Employee Induction Program).
the Financial Services Authority (OJK).
PT BANK MEGA Tbk 2025 Annual Report 383
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Corporate Governance
2) Organizing socialization/training on b. Ensure the implementation of dual control
Improving the Implementation of (check & balance) in various business and
Compliance and Governance Culture for operational activities and be guided by the
Regional Office and Branch Office Officials Bank›s prudent principles.
with discussion materials: Compliance c. Ensure that each employee has carried out
and Governance Functions, Anti-Fraud their duties and responsibilities in accordance
Strategy, Implementation of APU PPT & with their respective job descriptions.
PPPSPM and Operations. d. Increase employee knowledge by discussing
b. Indirect socialization is carried out in the policies and procedures on an ongoing basis
following ways: and fostering a culture of compliance and risk
1) Through Bank Mega’s internal website awareness.
media that can be accessed by all e. Provide suggestions/input for improvements
employees. to policies and procedures that are no
2) Create Service Memos to all work units and longer appropriate/relevant to business and
Branch Offices/Sub-Branches regarding operational activity conditions, while still
internal and external provisions issued considering risks and prioritizing the Bank›s
every month. During 2024, 12 Service prudent principles.
Memos have been created.
6. Review of the completeness of documents for:
3) Create Service Memos to work units a. Submission of approval for new Bank follow-
related to the implementation of external up products to the regulator.
provisions (OJK, BI and other authorities) b. Synergy cooperation carried out by Bank Mega
that require a review of internal provisions with Banks in the Bank Business Group.
and/or the creation of an action plan for c. Cooperation in the context of Bancassurance.
their implementation. During 2025, 38 d. Bank cooperation as a Mutual Fund Selling
Service Memos have been created. Agent (APERD).
4. Monitoring of Prudential Principles 7. Monitoring the Fulfillment of Bank Commitments
Monitoring has been carried out on the fulfillment In collaboration with the Internal Audit Work
of OJK and BI regulations and the implementation Unit, the Compliance Work Unit also monitors
of the Bank›s prudential principles in fulfilling the the fulfillment of the Bank›s commitments to
provisions of capital, liquidity, Maximum Credit regulators (Financial Services Authority and Bank
Limit, asset/credit quality, GWM and foreign Indonesia), especially regarding the results of the
exchange management. audits conducted by the regulators.
5. Guidance on Bank Operational Activities The Bank’s commitments in 2024 related to the
Based on the analysis of the Internal Audit audits by the Financial Services Authority (OJK)
Findings Report in the operational, funding and and Bank Indonesia (BI) have been followed up
credit fields for 2025, 40 guidance Service Memos according to the agreed deadline and have been
have been made addressed to work unit leaders reported to OJK and BI.
at the Head Office, Regional and Branch Offices to
improve the supervision and guidance function. 8. Monitoring Compliance Risk Limits
In collaboration with the Risk Management Work
Guidance through Service Memos is one of the Unit, the Compliance Work Unit conducts periodic
efforts to reduce repeated audit findings (the monitoring and assessment (self-assessment) of
same findings in several branch offices) and high the Bank›s compliance risks.
risks which are expected to improve the culture
of compliance, where all work unit leaders at the
Head Office, Regional and Branch Offices to:
a. Ensure that every business and operational
activity is in accordance with applicable
policies and procedures and the limits of
authority granted.
384 PT BANK MEGA Tbk 2025 Annual Report
Page 387
Compliance Indicators 2025
Indicators 2025 fulfillment 2024 fulfillment
CAR Ratio 30.49% 25.77%
Net NPL 1.07% 1.22%
Average Rupiah Reserve Requirement 4.72% 7.95%
(GWM)
Average Foreign Currency Reserve 4.01% 4.12%
Requirement (GWM)
LCR 179.10% 214.96%
NSFR 126.96% 125.19%
NOP (on & off balance sheet) 0.25% 0.34%
Compliance Work Unit Work Plan for 2026 Efforts to improve the culture of compliance
1. Improving the culture of compliance at every and employee awareness of Compliance Risk
level of the organization as a preventive measure/ are also carried out through monitoring the
effort (ex-ante) to ensure the implementation of implementation of the Board of Directors› policies
compliance with the provisions of the OJK, Bank regarding the submission of reports and fulfillment
Indonesia and applicable laws and regulations as of regulatory provisions, employee sanctions and
well as the implementation of prudential banking integrity commitments.
principles, which include:
a. Conducting a review of the draft internal Through this Board of Directors› policy, it is
policies and procedures and Bank products expected to discipline employees to be more
that will be issued and implemented. careful in completing their work and prevent
b. Monitoring the updating of the Bank›s internal violations, whether intentionally or unintentionally,
policies and procedures in accordance with which pose risks and are detrimental to the Bank
the provisions newly issued by the OJK, Bank and are expected to maintain the Bank›s health
Indonesia and other authorities. and governance levels in good condition.
c. Monitoring the provision of credit by reviewing
and providing opinions on proposed credit 2. Regarding efforts to minimize fines/reprimands
facilities that have certain credit ceilings from regulators, especially reporting obligations
and segmentation. The review and opinion to regulators, the Bank has and will carry out:
in question include compliance with the a. Monitoring to ensure that reporting obligations
provisions and application of the principle of are in accordance with the specified deadline.
prudence. b. Periodic coaching for the Reporting PIC to
d. The compliance work unit will coordinate submit reports correctly and on time so as not
with the work unit that carries out the Ex- to incur fines.
Post function (internal control and internal
audit) in ensuring compliance with the credit 3. For the period of 2025, the Bank will maintain the
disbursement requirements (covenant). Bank’s governance implementation assessment at
e. Monitoring and ensuring that Bank activities a value of 2 (Good), including through:
are in accordance with regulatory provisions, a. Ensuring that the principles of good
such as: completeness of documents and/or governance, namely transparency,
completeness of PKS for certain activities. accountability, responsibility, independence
f. Monitoring the availability of work guidelines and fairness, are implemented at all
for all work units according to the Bank›s levels of the organization in the Bank›s
organizational structure. activities. The implementation of the Bank›s
business activities must be in line with the
Bank›s vision, mission, corporate values and
strategies based on the principle of prudence
and regulations of the Financial Services
Authority, Bank Indonesia and applicable laws
and regulations.
PT BANK MEGA Tbk 2025 Annual Report 385
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Corporate Governance
b. Improvement of the governance structure and c. Ensure the implementation of Governance
governance process, including: based on Good Governance Guidelines for
• Improving human resource management Public Companies, through the fulfillment of
in line with the Bank›s development recommendations set out in the guidelines
based on competency, integrity and risk and conducting periodic evaluations for their
management. improvement.
• Procurement/updating and review of
internal policies and procedures to support
the implementation of good governance for
the Bank guided by regulatory provisions,
especially related to aspects of governance
and the quality of credit risk management
implementation.
• Consistent supervision and monitoring (ex-
ante and ex-post) of the implementation of
internal policies and procedures in banking
activities
• Conduct coaching and conduct effective
socialization/training as well as improve
internal control to minimize audit findings,
fraud and fines and warnings from OJK,
Bank Indonesia and other authorities.
386 PT BANK MEGA Tbk 2025 Annual Report
Page 389
Internal
Control System
The Internal Control System (ICS) at Bank Mega is Financial and Operational Controls
a critical component of the Bank’s management Bank Mega’s Internal Control System comprises two
framework, serving as the foundation for safe and key aspects, namely operational control and financial
sound operational activities. An effective Internal control. Internal controls over operations and
Control System aids management in safeguarding financial reporting are implemented in accordance
the Bank’s assets, ensuring the reliability of financial with international standards outlined in the COSO
and managerial reporting, enhancing compliance - Internal Control Integrated Framework - which
with prevailing regulations and legal provisions, consists of five key control components:
and mitigating the risks of losses, irregularities, and 1. Control Environment
breaches of prudential principles. 2. Risk Assessment
3. Control Activities
The implementation of risk management and the 4. Information and Communication
Internal Control System is a collective responsibility 5. Monitoring Activities
across all levels of Bank Mega, from senior
management to operational staff. Risk awareness is Additionally, Bank Mega has established policies
continuously instilled throughout the organization. on internal audit and control conducted by the
Bank Mega periodically reviews the adequacy of task Operational Control Unit. The objectives of these
segregation, dual control/dual custody mechanisms, policies are:
as well as policies and procedures related to the 1. To regulate internal audit and control procedures
Internal Control System to provide a sufficient level carried out by Branch Operations Control, the
of assurance. Head Office & Jakarta Operations Control Unit,
and the Operations Development & Support Unit
Legal Basis for Determination within the Process Management & Internal Control
Bank Mega’s Internal Control System is established division, ensuring structured, effective, and
in accordance with the Financial Services Authority efficient monitoring activities.
(OJK) Circular Letter No. 35/SEOJK.03/2017 on 2. To serve as a reference for other relevant units
Internal Control Standards for Commercial Banks. The (such as Internal Audit and others) in implementing
implementation of this system is expected to support the Internal Control System.
the achievement of the Bank’s vision and mission,
enhance value for various stakeholders, ensure Operational Control in practice is related to the
compliance with prevailing regulations, and minimize Defense Line Work Unit in order to implement a
the risk of financial losses. good internal control system, The Operations Control
Work Unit cooperates with the controlling work unit
Alignment of Internal Control System through the Three Lines of Defense (TLD) concept.
Implementation with COSO (Internal Control The First Line is Operational Defense; The Second
Framework) Line is Risk Management; and the Third Line is IADT.
Bank Mega adheres to the Committee of Sponsoring
Organizations of the Treadway Commission (COSO) The role of Operations Control within the TLD
– Internal Control Integrated Framework to ensure concept is as the independent Assessor from the First
the adequacy of operational and financial controls, Line (Operational Implementation Work Unit), and is
financial reporting, operational effectiveness and done by providing reasonable assurance regarding
efficiency, and compliance with applicable laws and the implementation of control and Operational Risk
regulations. Management.
Any findings indicating potential fraud by the
Process Management & Internal Control Unit are
communicated to the fraud control unit. If the findings
are confirmed as fraud, the resolution process is
managed by the fraud control unit.
PT BANK MEGA Tbk 2025 Annual Report 387
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Corporate Governance
Evaluation of Internal Control System The ICoFR team was established by involving all
Effectiveness lines of internal control (lines of defense) so that
Bank Mega conducts evaluations of its Internal each line can function synergistically in carrying
Control System in accordance with the COSO Internal out the combined assurance function. The Bank has
Control Integrated Framework. Control activities are established a Special Work Unit (UKK) as the second
systematically planned and implemented to mitigate line of defense for the ICoFR function, responsible for
risks that could impact the Bank’s performance or coordinating and monitoring the implementation of
result in financial losses. Issues related to internal ICoFR in the Bank to ensure it runs smoothly. The role
control adequacy are reported to the Board of of each line is crucial to the successful implementation
Directors, the Board of Commissioners, and the Audit of ICoFR. Collaboration with the Internal Audit
Committee, with follow-up actions taken to minimize Work Unit (SKAI) as the third line of defense is also
risks. important to ensure the reliability of internal controls.
SKAI is responsible for providing assurance on both
Internal Control over Financial Report (ICoFR) the design of controls and the effectiveness of their
In order to enhance the quality of internal control, implementation through Test of Design (TOD) and
Bank Mega has strengthened its internal control Test of Effectiveness (TOE).
through the implementation of the Internal Control
over Financial Reporting (ICoFR) roadmap according The implementation of ICoFR at Bank Mega is
to the designed journey. The implementation of divided into three control levels: Entity Level
ICoFR aims to ensure the accuracy, correctness, and Control (ELC), Information Technology General
transparency of financial information, as well as the Control (ITGC), and Transaction Level Control (TLC).
integrity of the financial statements produced. ICoFR Each control level follows the same overall stages:
implementation also seeks to improve the efficiency Design, Implementation & Monitoring, Evaluation,
and effectiveness of business processes based Remediation, and concludes with Reporting, with the
on internal controls, ensure data and information details explained as follows:
accuracy, strengthen the adequacy of applicable
policies and regulations, ensure the reliability of 1. Entity Level Control (ELC)
supporting systems, and foster a risk-aware culture ELC begins with the Special Work Unit, together
applied to every activity. Bank Mega recognizes the with the second line (Risk Management Work Unit
importance of implementing internal control over – SKMR), preparing ELC control working papers in
financial reporting (ICoFR) to support the integrity the form of a questionnaire containing questions
and reliability of financial reporting processes to derived from the 5 Principles of the COSO Internal
external parties and compliance with applicable Control Framework. The working papers are
regulatory requirements. then completed by the relevant work units (self-
assessment), and the results are validated by the
The implementation of ICoFR at Bank Mega is divided ICoFR Special Work Unit (second line).
into several phases. The determination of each phase
is aligned with the scope defined by the Bank. The 2. Information Technology General Control (ITGC)
year 2025 has been designated as Phase 1. The scope The first stage of ITGC implementation involves
for 2025 focuses on corporate loans. The scope was mapping the IT applications used in business
determined based on significant accounts according processes within each work unit that contributes
to the materiality of the financial statements, where according to the scope of significant accounts
corporate loan accounts represent 34% of total determined (for 2025, corporate loans are the
assets, 70% of total loans, and contribute 42% of focus). Afterward, the ICoFR Special Work Unit
Bank Mega’s total revenue. The review process for and the second line (SKMR) prepare the Business
significant accounts and materiality is conducted Process Mapping and Risk Control Matrices working
continuously to determine subsequent phases and papers, which contain risk issues and controls
their scope until all material areas are covered. Bank based on COBIT 2019. The IT work units associated
Mega has planned to implement ICoFR up to Phase 4, with these applications conduct a Control Self-
which is targeted to be completed by 2028. Assessment on the previously prepared working
papers. The results of the Control Self-Assessment
are validated by a Validator Team appointed by
the Special Work Unit, and the process concludes
with a final validation by the Internal Audit Work
Unit.
388 PT BANK MEGA Tbk 2025 Annual Report
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3. Transaction Level Control (TLC) Management Statement on the Effectiveness
In TLC, the process begins with the preparation of of Internal Control over Financial Reporting
Business Process Mapping (BPM) and Risk Control (ICoFR) Implementation
Matrices (RCM) working papers by the Special Management assesses that the implementation
Work Unit and SKMR, which are then filled with of ICoFR at Bank Mega has been carried out in
risk issues and controls by the relevant work units. accordance with the applicable principles and
These working papers are validated by the Internal regulations. This is reflected in the results of control
Audit Work Unit (SKAI) as part of the Test of Design implementation assessments, which were deemed
(TOD). If any adjustments are needed based on effective based on the validation conducted. Any
the TOD results, the design must be corrected necessary improvements will be addressed as a focus
first before a self-assessment is conducted by for further enhancement in the future. Nevertheless,
the relevant work unit. Once finalized, the BPM management sees the need to continuously strengthen
and RCM designs can be independently assessed the internal control system, particularly those related
by the relevant work units (self-assessment). The to ICoFR. This is carried out to improve the efficiency
results of the self-assessment conducted by the and effectiveness of business processes, ensure the
work units are validated by the Special Work Unit reliability of financial reporting, and promote synergy
(UKK) with the support of the Validator Team across the lines of defense.
(internal control function unit). The validation
results from the UKK and Validator Team are
then further validated by the SKAI team as part
of assessing the effectiveness of controls over the
tested business activities (Test of Effectiveness).
Based on the validation results of the control self-
assessments conducted at each level—ELC, ITGC, and
TLC—it can be concluded that the implementation
of internal controls over financial reporting within
the scope of corporate loans in 2025 is considered
“effective,” although some minor notes requiring
improvement were identified for the following period.
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Corporate Governance
Implementation of
Other Corporate Governance
IMPLEMENTATION OF THE ANTI- effectiveness of the implementation of the AML,
MONEY LAUNDERING PROGRAM, CFT, and PPPSPM programs, as their active
PREVENTION OF TERRORISM involvement will influence the achievement of the
FINANCING, AND PROLIFERATION OF organization’s goals.
WEAPONS OF MASS DESTRUCTION
FINANCING (AML, CFT, AND PPPSPM The forms of active supervision by the Board of
Directors and the Board of Commissioners include
In line with the increasingly complex developments of the following:
globalization and advances in information technology, a. Approval by the Board of Directors of the
Bank Mega recognizes that the business risks it faces establishment of the AMLA Division (Anti
are becoming more diverse. Therefore, appropriate Money Laundering) responsible for the
and prudent risk mitigation measures are essential, implementation of the AML, CFT, and PPPSPM
particularly in formulating strategies to address the programs.
risks of money laundering, terrorism financing, and/or The function of those responsible for the
the financing of the proliferation of weapons of mass implementation of the AML, CFT, and PPPSPM
destruction. programs at Bank Mega is carried out by the
AMLA Division (Anti Money Laundering) at
Beyond merely fulfilling regulatory obligations, the the Head Office. Meanwhile, to assist and
APU, PPT, and PPPSPM programs implemented at facilitate the AMLA Division in coordinating
Bank Mega also demonstrate its commitment as with all Branch Offices and other related
a Financial Services Institution (LJK) to building a work units at the Head Office {Capital Market
healthy and sustainable financial industry ecosystem, (Custodian Bank and Trustee) and Credit Card},
free from all forms of money laundering, terrorism Representative Officers have been appointed,
financing, and/or the financing of the proliferation of consisting of Transaction Representative
weapons of mass destruction. Officers and Non-Transaction Representative
Officers.
In its effort to prevent and minimize the use of banks
as a means for money laundering, terrorism financing, The duties and responsibilities of the AMLA
and proliferation of weapons of mass destruction (Anti-Money Laundering) Division include:
financing, Bank Mega has implemented the AML, • Conducting periodic analysis of the risk
CFT, and PPPSPM programs in accordance with the assessment of money laundering (TPPU),
provisions of POJK 8 of 2023. In the formulation of terrorism financing (TPPT), and/or
these provisions, international best practices and proliferation financing (PPSPM) related to
FATF recommendations have also been taken into Customers, Countries, Products, Services,
account Transactions, or Distribution Networks
(delivery channels) at least once a year;
The implementation of the APU, PPT, and PPPSPM • Developing, updating, and proposing
programs in 2025 is carried out in the following policies and procedures for the
forms: implementation of Bank Mega’s APU, PPT,
1. Risk assessment of money laundering, terrorism and PPPSPM Programs, which are designed
financing, and/or proliferation of weapons of mass to manage and mitigate risks based on
destruction financing (TPPU, TPPT, and/or PPSPM) risk assessments, for consideration by the
or Individual Risk Assessment of the Bank with a Board of Directors;
risk-based approach, conducted periodically by • Ensuring that internal systems within
assessing inherent risk and control effectiveness. Bank Mega are capable of effectively
identifying, analyzing, monitoring, and
2. Active supervision by the Board of Directors providing reports on customer profiles,
and the Board of Commissioners. The active characteristics, and transaction behavior
role of the Board of Directors and the Board patterns.
of Commissioners is essential in ensuring the
390 PT BANK MEGA Tbk 2025 Annual Report
Page 393
• Ensuring that internal policies and 3. The existence of Policies and Procedures
procedures within Bank Mega are aligned formulated by the AMLA Division, which are
with changes and developments, including reviewed/updated/improved periodically in
products, services, and technology in the accordance with applicable regulations. In order
financial services sector; the business to strengthen the implementation of the AML,
activities and complexity of Bank Mega; the CFT, and PPPSPM programs, procedures related to
transaction volume of Bank Mega; and the the implementation of the AML, CFT, and PPPSPM
evolving typologies of money laundering programs are also regulated in each banking
(TPPU), terrorism financing (TPPT), and/or product and activity procedure. Additionally, the
proliferation financing (PPSPM); AMLA Division conducts supervision to identify
• Monitoring customer accounts and and assess the risks of money laundering, terrorism
transaction activities, as well as evaluating financing, and/or proliferation of weapons of
the results of transaction monitoring mass destruction financing for each product and
and analysis to determine the presence activity.
or absence of Suspicious Financial
Transactions (TKM), Cash Financial The Policies and Procedures for the implementation
Transactions (TKT), and/or Cross-Border of the AML, CFT, and PPPSPM programs include:
Fund Transfer Transactions (TKL); a. Customer Due Diligence (CDD) and/or
• Ensuring the updating of customer data Enhanced Due Diligence (EDD) procedures
and profiles, as well as customer transaction for prospective customers/clients/Beneficial
data and profiles. Owners (BO)/Walk-in Customers (WIC);
• Ensuring that all business activities with b. Screening procedures to ensure that
high risk exposure to money laundering prospective customers/clients/Beneficial
(TPPU), terrorism financing (TPPT), and/or Owners (BO)/Walk-in Customers (WIC) are not
proliferation financing (PPSPM) have been included in the List of Suspected Terrorists and
effectively identified in accordance with the Terrorist Organizations (DTTOT) and/or the
applicable internal policies and procedures Proliferation of Weapons of Mass Destruction
of Bank Mega; Financing List (DPPSPM), and other relevant
• Periodically monitoring and ensuring watchlists.
follow-up actions regarding the List
of Suspected Terrorists and Terrorist To comply with the screening obligations,
Organizations (DTTOT) and the List of the Bank has 8 (eight) types of data sources,
Proliferation Financing of Weapons of namely:
Mass Destruction (DPPSPM) at Bank Mega • List of Suspected Terrorists and Terrorist
in compliance with prevailing laws and Organizations, as well as Proliferation of
regulations concerning the prevention and Weapons of Mass Destruction Funders;
eradication of terrorism financing (TPPT) • List of Politically Exposed Persons (PEP)
and proliferation financing (PPSPM); and PEP affiliates;
• Monitoring, analyzing, and recommending • List of Online Gambling Operators;
training needs related to the APU, PPT, and • List of Unlicensed Online Loan Providers
PPPSPM Programs for Bank Mega’s officers (Illegal Loan Apps);
and/or employees. • List of names issued by relevant Authorities
b. Approval by the Board of Directors and the related to the prohibition of providing
Board of Commissioners of the Policies and banking facilities;
Procedures for the AML, CFT, and PPPSPM • OFAC (Office of Foreign Assets Control)
programs; List;
c. Conducting evaluations of the Policies and • UN (United Nations) List; and
Procedures for the AML, CFT, and PPPSPM • EU Sanctions Lists.
programs;
d. Approval by the Board of Directors of the c. Implementation of the AML, CFT, and PPPSPM
Report on the Plan and Realization of Customer programs based on a risk-based approach
Data Updates; (Risk-Based Approach);
e Conducting discussions on the implementation d. Procedures for monitoring customer profiles,
of the AML, CFT, and PPPSPM programs at monitoring customer transactions, and Walk-in
meetings of the Board of Directors and the Customers (WIC);
Board of Commissioners.
PT BANK MEGA Tbk 2025 Annual Report 391
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Corporate Governance
e. Procedures for the customer data update 6. Human Resources and Training
program; Bank Mega continuously organizes training,
f. Procedures for rejecting account openings, socialization, and reminders regarding the
rejecting transactions, and closing accounts; implementation of the AML, CFT, and PPPSPM
g. Procedures for conducting Individual Risk programs for officials and/or all employees to
Assessment (IRA); enhance their competencies. This is carried out
h. Procedures for fund transfers; through the following:
i. Procedures for cross-border correspondent a. Training methods are conducted either online/
banking (CBCB); electronic-based or in-person, namely:
j. Procedures for the implementation of reporting • Electronic or online-based training is
LTKT, LTKL, and LTKM/LTKMP; conducted via Zoom or through e-learning
k. Procedures for reporting the implementation media, which includes pre-tests and post-
of the AML, CFT, and PPPSPM programs to tests for all participants;
management. • In-person training is provided to all new
employees in the form of the New Induction
4. Effective and independent internal control in the Program (NEIP) and the Mega Management
implementation of the AML, CFT, and PPPSPM Development Program (MMDP).
programs is carried out through: b. Increasing awareness and employee
a. Having adequate internal policies and competency through the creation of an AML
procedures to monitor the AML, CFT, and Forum with various discussion topics presented
PPPSPM programs; in the form of questions and answers (Q&A)
b. Having clear authority and responsibility limits to assist in understanding the application of
in each unit related to the implementation of the provisions of the AML, CFT, and PPPSPM
the AML, CFT, and PPPSPM programs, whether programs at branch offices. The AML Forum is
through the first line of defense (risk-taking presented to all Branch Offices or Sub-Branch
unit), second line of defense, or third line of Offices.
defense; c. Increasing awareness and competency of
c. Conducting independent audits to ensure all employees at Bank Mega, especially
the effectiveness of the implementation of employees in the AMLA Division, regarding the
the AML, CFT, and PPPSPM programs by the implementation of the AML, CFT, and PPPSPM
Internal Audit Unit (IADT Division – Internal programs through certification, refreshers,
Audit); socialization, and training.
d. Following up on all audit results, both
internal and external audits, related to the 7. Implementing the customer data quality update
implementation of the program. program.
The Data Update Program is carried out periodically
5. Information Management System in accordance with applicable regulations and
To optimize transaction monitoring in the stipulates that the Bank is required to submit the
implementation of the AML, CFT, and PPPSPM Target and Actual Data Update Implementation to
programs, Bank Mega continuously develops OJK (Financial Services Authority) every year.
information system technology, including:
a. Improving the system and supporting Periodic assistance is provided to all branches by
applications for the implementation of the distributing a data list containing information that
AML, CFT, and PPPSPM programs, named needs to be followed up for completion and/or
ADMS (AML Data Management System); require data updating corrections.
b. Developing applications for Beneficial Owners
(BO) and Walk-in Customers (WIC) related to 8. Improving the quality of reporting Suspicious
the obligation to calculate the risk level for BO Financial Transactions (LTKM), Cash Financial
and WIC; Transactions Report (LTKT), International Fund
c. Developing internal applications to support Transfer Financial Transactions Report (LTKL), and
reporting obligations in accordance with the the Integrated Service Users Information System
reporting format requirements of goAML (SIPESAT) in accordance with the Regulator’s
PPATK; provisions;
d. Developing the goAML interface system to
support reporting obligations that have been
adjusted to the goAML regulations.
392 PT BANK MEGA Tbk 2025 Annual Report
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9. Establishing and maintaining good relations, The survey is conducted simultaneously
cooperation, and coordination with Regulators nationwide using a web-based/online
and Law Enforcement Authorities, particularly data collection application, assisted by
in fulfilling requests for customer data and/or an independent surveying institution with
information, as well as providing statements in extensive experience and competence;
efforts to prevent and combat Money Laundering,
Terrorism Financing, and/or Proliferation of d. 23rd Anniversary of the AML and CFT Regime in
Weapons of Mass Destruction Financing. Indonesia The participation provided by Bank
Mega in supporting this anniversary event
10. Actively participating in work programs or includes:
activities organized by the Regulator, which i. Participating in the AML CTF Office Battle
include: 2025, organized to promote the spirit of anti-
a. Preparation of the National Money Laundering money laundering and counter-terrorism
and Terrorism Financing Risk Assessment financing in the context of preventing
(National Risk Assessment - NRA) and Sectoral and combating money laundering (TPPU)
Risk Assessment (Sectoral Risk Assessment - and terrorism financing (TPPT), as well
SRA); as raising awareness of the dangers and
threats of TPPU and TPPT for Indonesia and
b. Implementation of the FIR on ML/TF (Financial the international community. This activity
Integrity Rating on Money Laundering & was divided into three selection stages:
Terrorism Financing) by PPATK. The FIR on the preliminary round, semifinal round, and
ML/TF refers to an assessment through the final round;
completion of a questionnaire, supported by ii. Support for socialization in the form of
related attachments, followed by an in-depth creating a flyer for the 23rd Anniversary
interview. The measurement is based on of the AML and CFT Regime in Indonesia,
qualitative and quantitative data related to the which was displayed on Bank Mega’s
assessment of the integrity of the reporting website; and
party in supporting the effectiveness of the iii. Technical support in the form of tree planting
implementation of the AML, CFT, and PPPSPM for the 23rd Anniversary of the AML and
programs. Bank Mega received the Best FIR CFT Regime in Indonesia. The tree planting
Award in the KBMI 3 Bank PJK Category was carried out together with 9 other
2025. The award was presented by the Head banks under the coordination of FKDKP
of PPATK at the Financial Integrity Rating on (Forum Komunikasi Direktur Kepatuhan
Money Laundering and Terrorism Financing Perbankan), located in Ngargoretno Village,
(FIR on ML/TF) Dissemination event held at Magelang Regency, Central Java.
the PPATK Building on Thursday, November 27,
2025. Bank Mega’s Compliance and Adherence in
Implementing the APU, PPT, and PPPSPM
c. Implementation of the Survey and Effectiveness Programs
Index Assessment of PPATK’s Performance
in Efforts to Prevent and Combat Money Bank Mega ensures full compliance and adherence to
Laundering (TPPU) and Terrorism Financing the laws and regulations applicable to the financial
(TPPT) in 2024 for the banking sector. services sector, particularly the banking industry,
in carrying out its operational activities. Through
The index is intended as a tool for periodic the implementation of the APU, PPT, and PPPSPM
monitoring and evaluation of PPATK’s Programs, Bank Mega in 2025 avoided all forms of
performance in the previous year through a legal cases related to money laundering, terrorism
national survey targeting stakeholders of the financing, and/or the financing of the proliferation of
AML and CFT regime (Anti-Money Laundering weapons of mass destruction.
and Counter-Terrorism Financing) who have
collaborated or received products/outputs
from PPATK.
PT BANK MEGA Tbk 2025 Annual Report 393
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Corporate Governance
Challenges in Implementing the AML, CFT, and To minimize these challenges, Bank Mega anticipates
PPPSPM Programs in 2026 them by ensuring the existence of a reliable supporting
system for the implementation of the AML, CFT, and
With the rapid advancement of digital technology, PPPSPM Programs, as well as the support of qualified
supported by the era of digitization, financial human resources (HR) in terms of both competence
service users now have the freedom to carry out and adequacy of numbers.
transactions anytime and anywhere. This condition
will certainly pose significant and diverse challenges In addition to the internal requirements that must be
in the effective implementation of the AML, CFT, and met by Bank Mega, support from related government
PPPSPM program provisions. agencies/authorities to assist in the effectiveness
of customer identification processes in the financial
services sector plays a crucial role in supporting the
overall implementation of the AML, CFT, and PPPSPM
programs.
Insider Trading Prevention Policy
The insider trading prevention policy is outlined in the Similarly, insider trading is also prohibited for
Integrity Commitment Guidelines, which have been employees, as stipulated in Section G, Point 14.
signed by the Board of Commissioners and the Board Employees are expressly forbidden from leveraging
of Directors of Bank Mega. This policy defines insider their position for personal gain beyond the salary
trading as trading transactions conducted for personal and allowances provided by the Company, including
gain or for the benefit of internal parties within the engaging in insider trading.
Bank, based on privileged information to which they
are not entitled. Such actions are strictly prohibited
for the Board of Directors, as stated in Section F,
Prohibitions for the Board of Directors, Point 9, which
explicitly forbids directors from deriving personal
benefits from the Company’s activities beyond their
salary and allowances, including engaging in insider
trading.
394 PT BANK MEGA Tbk 2025 Annual Report
Page 397
Anti-Corruption and Fraud Policy
The Bank’s anti-corruption and fraud policy is bribery, and fraud in connection with their roles within
outlined in the Integrity Commitment Guide, which the Bank’s organizational structure. Furthermore,
has been signed by the Board of Commissioners the Integrity Commitment Guide establishes clear
and the Board of Directors of Bank Mega. This guide obligations for the Board of Commissioners (Point
defines corruption as any act committed fraudulently 15), the Board of Directors (Point 15), and employees
or unlawfully by members of the Board of Directors, (Point 19) to avoid conflicts of interest and uphold a
Board of Commissioners, Bank Management, workplace that is free from corruption and fraudulent
Managers, or Employees that contradicts the Bank’s activities.
interests or involves the misuse of authority or trust
for personal gain or the benefit of others or specific Fraud is defined as any act of deviation or omission
groups. deliberately carried out to deceive, mislead, or
manipulate the Bank, its customers, or other parties.
Bank Mega places a strong emphasis on anti- Such fraudulent activities may occur within the
corruption and fraud prevention, making it a Bank’s environment or involve the use of Bank
fundamental part of the Bank’s management and facilities, leading to financial losses for the Bank, its
employee commitments. Specifically, Commitment customers, or other stakeholders, while providing
Point 3 requires all management and employees to financial benefits to the perpetrator, either directly or
foster a work environment free from corruption, indirectly.
PT BANK MEGA Tbk 2025 Annual Report 395
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Corporate Governance
Corporate Support
for Anti-Corruption
Bank Mega is strongly committed to supporting If, in the future, any alleged corruption or fraudulent
efforts to prevent and eradicate corruption while actions are discovered, Bank Mega will follow up in
upholding good governance principles in all aspects accordance with internal regulations and applicable
of its operations. To ensure a transparent, fair, and laws. The handling process includes:
corruption-free work environment, the company has • independent investigation by the Crime & Fraud
established an anti-fraud and anti-corruption policy Investigation Unit,
applicable to all employees, including the Board • proper securing of evidence and documentation,
of Directors and the Board of Commissioners. This and
policy underscores that Bank Mega does not tolerate • application of disciplinary sanctions according to
any form of corruption, abuse of power, or actions the severity of the violation.
taken for personal gain.
In cases where violations involve criminal elements, the
Bank Mega has conducted a comprehensive fraud risk Bank will cooperate with law enforcement authorities
assessment to identify potential risks that could lead and regulators to ensure that legal processes are
to fraud across various operational areas. All work units conducted transparently and accountably. The Bank
at Bank Mega, representing 100% of the organization, will also re-evaluate the effectiveness of internal
participate in this risk assessment process. Each unit is controls, update relevant procedures, and provide
responsible for evaluating existing risks and assessing additional training to prevent similar incidents from
the effectiveness of mitigation controls implemented occurring in the future.
to reduce or prevent fraud. This fraud risk assessment
is crucial for maintaining transparent and accountable Furthermore, in 2025, Bank Mega also conducted
operations while preventing vulnerabilities that could an Anti-Fraud Declaration, in which all levels of
be exploited for corrupt practices. the organization, from the Board of Directors to all
employees, signed a commitment to uphold a strict
Risk Mitigation and Internal Control Anti-Fraud stance, emphasizing Zero Tolerance for
As a follow-up to the results of the risk assessment, fraud, criminal acts, and other serious violations.
Bank Mega has implemented various mitigation This signing was carried out simultaneously across
measures, including: Indonesia by all Bank Mega employees.
• strengthening segregation of duties as well as
limiting authority and authorization, Anti-Fraud and Anti-Corruption Training and
• enhancing controls over credit and procurement Socialization [205-2]
processes, Bank Mega actively conducts socialization of anti-
• implementing layered monitoring for certain corruption policies to all employees and relevant
transactions, and stakeholders. The socialization and training are
• improving the verification and validation processes carried out through:
for documents and supporting data. • face-to-face training and internal classes,
• mandatory e-learning modules,
Cases and Handling of Alleged Corruption • integrity commitment guidelines, and
(GRI 205-3) • continuous development programs covering AML
Throughout 2025, Bank Mega did not face any legal CFT and PPPSPM, cybersecurity, personal data
cases or sanctions related to alleged corruption, protection, as well as ethical collection practices.
indicating that its prevention policies, control
measures, and reporting mechanisms have been
functioning effectively, supported by a growing
culture of integrity across the organization.
396 PT BANK MEGA Tbk 2025 Annual Report
Page 399
Through this program, all employees are equipped with an understanding of prohibitions and obligations in
preventing corruption, early indicators of fraud, as well as mechanisms for reporting violations, either through
direct supervisors or the Whistleblowing System, which is managed independently and guarantees the
confidentiality of the reporter.
Number of Participants
Category
2025 2024 2023
E-Learning Anti-Fraud Strategy 7 261 4,407
New Employee Induction Program (NEIP) – including Anti-Fraud materials 1,618 1,599 1,911
Off-House Training related to Anti-Fraud 112 142 3
In-House Training related to Anti-Fraud 1,457 5,292 287
TOTAL 3,194 7,294 6,608
Description 2025 2024 2023
Board of Directors 1 8 1
Board of Commissioners - - -
Executive Officers 23 137 110
Other Employees 2,570 7,149 6,497
SUBTOTAL 2,594 7,294 6,608
Partners / Outsourced Personnel (TAD) 600 - -
TOTAL 3,194 7,294 6,608
Throughout 2025, Bank Mega did not face any legal Bank Mega’s commitment to anti-corruption
cases related to alleged corruption, demonstrating extends beyond policies and is realized through
that the anti-fraud and anti-corruption policies concrete actions, including risk assessments, internal
implemented by the company are operating supervision, training, and periodic evaluations. With
effectively. This proves that Bank Mega’s internal a strong dedication to the principles of transparency,
control system, training, and socialization efforts accountability, and integrity, Bank Mega strives to
successfully prevent acts of fraud and corruption. foster a work environment free from all forms of
corruption and fraud. The bank also continues to
innovate in developing anti-fraud and anti-corruption
policies to ensure the sustainability of a clean, fair,
and responsible business.
PT BANK MEGA Tbk 2025 Annual Report 397
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Corporate Governance
Implementation of the Personal Data
Protection Law and Consumer &
Public Protection Efforts in
the Financial Services Sector
In an era of rapidly advancing digitalization in the To embed a culture of personal data protection from
financial services sector, Bank Mega’s commitment to the outset, the Bank has adopted the principles of
the protection of personal data under its management Privacy by Design and Privacy by Default across all
serves as a fundamental pillar in fostering trust and aspects of its operations. The integration of these
ensuring sustainable operations. In this regard, the principles not only ensures regulatory compliance but
Bank proactively strengthens the implementation also serves as the foundation for delivering secure
of the Personal Data Protection Law (PDP) while and reliable services.
continuously enhancing its information security
systems. These efforts form an integral part of a To further strengthen governance, the Bank has
responsible personal data processing framework and established a dedicated Personal Data Protection
the adoption of best practices in accordance with structure responsible for instilling accountability
prevailing regulation. across all business units. Through its Personal Data
Protection unit, the Bank collaborates with various
The implementation of personal data protection stakeholders to plan, implement, and continuously
principles is carried out consistently across all monitor PDP strategies. Regular review processes
organizational levels through the synergy of and personal data risk assessments are conducted
competent human capital, advanced technology, to develop increasingly robust personal data security
reliable systems, and the acceleration of policies solutions.
and procedures. This ensures that all risks related to
personal data are properly identified, managed, and As a financial institution managing personal data on
mitigated. a large scale, the Bank is committed to implementing
the highest standards through the following strategic
As part of its commitment to transparency and measures:
accountability, the Bank provides a clear and easily
accessible Privacy Policy for all customers via https:// 1. Implementation of a Personal Data
bankmega.com/id/privacy-policy/. Customers may Protection Framework
also submit requests regarding their privacy rights by The Bank has implemented a Personal Data
contacting MegaCall at 08041500010 or by visiting Protection Framework that adopts best practice
the nearest branch office. Each request is handled with standards through a structured approach
due consideration, in accordance with applicable laws comprising Governance (G), Assess (A), Protect
and regulations as well as legitimate legal interests. (P), Sustain (S), and Respond (R).
398 PT BANK MEGA Tbk 2025 Annual Report
Page 401
Bank Mega Personal Data Protection Framework
• Evaluating processes,
procedures, management, and
• Handling requests related to
personal data management
Data Subject Rights
practices within the Bank
• Managing Personal Data
• Building an understanding
Protection (PDP) incident
of how the Bank aligns with
responses
ND AS applicable PDP best practices
O and regulatory requirements
SP
SE
RE
SS
GOVERN
• Vision & Mission
• Privacy Strategy
Programs
• Privacy Organization
Structure
SU
• Integrating PDP principles
• Continuous monitoring of the and information security
ST
A
CT
implementation of the Personal IN management best practices into
OT
E
Data Protection Law the Bank’s operational activities
• Communication, awareness, and PR • Fulfilling personal data
training programs related to PDP protection obligations as
provisions stipulated by applicable laws and
• Privacy audit programs regulations
As a demonstration of its commitment, the Bank has 2. Strengthening Human Capital Capacity
successfully obtained ISO/IEC 27701 certification for through Training
its Privacy Information Management System (PIMS). The Bank regularly conducts comprehensive PDP
This certification affirms that the Bank has met training and awareness programs for all employees,
international standards in managing personal data, including outsourced personnel and third-party
both as a Controller and a Processor Personal Data, partners. These initiatives aim to build collective
through robust governance, privacy risk management, awareness and ensure a consistent level of technical
third-party management, fulfillment of data subject competence in safeguarding personal data.
rights, and incident handling mechanisms. This
achievement serves as a key pillar in supporting Through these comprehensive training programs, all
regulatory compliance and business sustainability. employees are expected to develop a uniform level
of awareness and understanding of Personal Data
Protection. This, in turn, fosters a strong culture of
compliance across all elements of the Bank, where
each employee is accountable for protecting the
personal data managed within their respective
business units.
Throughout 2025, the Bank conducted various training programs related to Personal Data Protection.
Total Number of Trainings Total Hours of Training Total Number of Participants
15 Trainings 18,787 hours 9,943 participants
The details of the Personal Data Protection training programs that have been conducted are as follows:
PT BANK MEGA Tbk 2025 Annual Report 399
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Corporate Governance
Number of Total Hours of
Training Date Training Title
Participants Training
January – December 2025 Personal Data Protection – NEIP Program 1,620 1,215
January – December 2025 Personal Data Protection Awareness E-Learning 5,713 11,426
February 4, 6, 11, 13, 2025 Awareness Training Program for Outsourced Employees of 915 1,830
Bank Mega
April 16, 24, 2025 Privacy Risk Management Training 89 623
June 10, 19, 2025 Workshop on Mega Privacy System Implementation for RoPA 110 550
Module
July 16, 17, 2025 Data Anonymization Training 39 234
August 13, 14, 2025 PDP Policy Refreshment Training for Branch Office Employees 396 792
September 3, 2025 Training for Credit Loan Officers (CLO) – Jakarta Region 1 58 116
October 10, 2025 Training for CLO – All Regions 768 768
October 14, 16, 2025 Training on Managing Data Subject Rights Requests for 36 180
Business and Human Resources
November 13, 18, 2025 Training on Managing Data Subject Rights Requests for Call 90 630
Center Operations (4 Batches)
December 2, 2025 Personal Data Protection Awareness Training for Mega Prima 54 108
(Frontliner Internship Program)
December 16, 17, 2025 Personal Data Protection Training for Third Parties (Vendors) 41 287
December 18, 2025 Personal Data Protection – OSDP Program 14 28
Jumlah 9,943 18,787
In addition to organizing Personal Data Protection training programs, the Bank also conducted awareness
initiatives through email blast communications to all employees as part of its efforts to enhance employee
awareness of Personal Data Protection implementation, as outlined below:
Publication Date Publication Title
January 8, 2025 Personal Data Security: A Shared Responsibility
January 22, 2025 Optimizing Personal Data Protection
February 5, 2025 Bank Mega’s Obligations (as Controller) in Personal Data Processing
February 12, 2025 Personal Data Breaches and Examples
March 5, 2025 Sanctions for Personal Data Violations
March 19, 2025 PDP Complaints: Issues with Personal Data? Here’s How to Report Them Quickly
April 16, 2025 6 Quick Tips to Protect Personal Data
April 30, 2025 How to Protect Customer Personal Data
May 14, 2025 Reward or Trap? Beware of Personal Data Sales Disguised as Promotions
May 28, 2025 Understanding the Privacy Policy
June 18, 2025 What Constitutes a Personal Data Protection Failure?
July 2, 2025 How to Differentiate Types of Personal Data
September 10, 2025 Request for Opinions on Personal Data Protection
September 26, 2025 The Importance of Documentation and Record-Keeping of Personal Data Processing Activities
October 6, 2025 Employee PDP Declaration
October 20, 2025 Let’s Get Used to Classifying Documents
December 5, 2025 Personal Data Subject Rights Requests
400 PT BANK MEGA Tbk 2025 Annual Report
Page 403
3. Development and Enhancement of Personal The Bank has informed Customers regarding the
Data Protection Policies security of their Personal Data through a Privacy
The Bank recognizes that the personal data it Notice that can be accessed by Customers
manages constitutes a highly valuable asset through the Bank’s website.
that must be safeguarded. Accordingly, the
Bank actively develops and updates a range of 2. Implementation of Education and Socialization
comprehensive policies related to Personal Data on Personal Data Protection
Protection, including: The Bank has and will continuously conducting
• Privacy Notice and Personal Data Protection awareness programs and providing education
Policy; to both customers and employees on personal
• Personal Data Protection Opinion Policy; data protection. This socialization and education
• Record of Processing Activities (RoPA) Policy; program includes:
• Policies related to personal data risk • Data security awareness campaigns:
assessments, such as Data Protection Impact Conducted through multiple communication
Assessment (DPIA), Legitimate Interest channels, including the official website, banking
Assessment (LIA), Third-Party Privacy Risk applications, and social media, to enhance
Assessment, and Transfer Impact Assessment customer awareness of the importance of
(TIA); safeguarding personal data.
• Personal Data Breach Incident Management • Training for All Employees: Through training
Policy; materials provided to all employees at all
• Cross-Border Personal Data Transfer Policy; levels regarding the importance of protecting
• Data Anonymization Policy; Customer personal data.
• Data Subject Rights Fulfillment Policy (Data
Subject Request – DSR); and 3. Effective Handling of Customer Complaints
• Third-Party Personal Data Processing Policy. The Bank has established dedicated and easily
accessible channels to receive and resolve
These policies are regularly communicated to all customer complaints related to data protection
employees to ensure a thorough understanding, and other banking services.
the internalization of privacy values in day-to-day • Customer Service Center: The Bank provides
activities, effective risk mitigation, and enhanced a hotline number and online complaint service
compliance with applicable regulations. that is ready to serve customers 24/7
• Clear Complaint Escalation Procedure: The
Consumer & Public Protection Efforts Bank will respond to complaints quickly,
To enhance customer protection, PT Bank Mega Tbk. providing information on the terms of the
(the Bank) is committed to implementing various applicable Complaint Service Process,
protection strategies in accordance with applicable including the timeframe for resolution.
regulations. This commitment is realized through the • Provision of Dispute Resolution Mechanism: The
following measures and operational policies: Bank has cooperation with a mediation institution
1. Improving Customer Personal Data Security for dispute resolution, as a last step if customer
In accordance with applicable laws and regulations, complaints cannot be resolved internally.
the Bank guarantees that all customer personal
information is processed, stored, and used in
accordance with the principles of transparency,
security, and consent from the data owner. In
this case, the Bank secures data by encrypting
sensitive data, using a valid authentication system
for every access to customer data, and has a strict
data retention policy.
PT BANK MEGA Tbk 2025 Annual Report 401
Page 404
Corporate Governance
Resolution Status
Type of Product and/or
No Total Resolved Not Resolved In Process
Service
Total Percentage Total Percentage Total Percentage
1 Savings 489 435 89% 0 0% 54 11%
2 Other Fund Disbursement 41 39 95% 0 0% 2 5%
3 ATM/Debit Card / ATM 1,001 967 97% 0 0% 34 3%
Machine
4 Credit Card 7,864 6,276 80% 0 0% 1,588 20%
5 Electronic Banking 1,160 1,113 96% 0 0% 47 4%
6 E-Commerce 30 30 100% 0 0% 0 0%
7 Mesin EDC/Merchant QRIS 38 37 97% 0 0% 1 3%
8 Reksadana 2 2 100% 0 0% 0 0%
9 Safe Deposit 1 0 0% 0 0% 0 100%
10 Other Cooperation Products 3 3 100% 0 0% 0 0%
11 SMS Banking/Mobile Banking 1,285 1,285 100% 0 0% 0 0%
12 Kliring 1 1 100% 0 0% 0 0%
Total 11,915 10,188 86% 0 0% 1,727 14%
Status data per 31/12/2025
402 PT BANK MEGA Tbk 2025 Annual Report
Page 405
Violation Reporting System
(Whistleblowing System)
As a form of commitment to implementing good detection of potential violations, but also consistently
corporate governance (Good Corporate Governance), fosters a high-integrity work culture. This initiative is
Bank Mega has established a Whistleblowing System an important part of maintaining stakeholder trust and
(WBS) as a secure, independent, and reliable channel supporting sustainable business practices grounded
for reporting violations. This system is designed to in honesty, responsibility, and professionalism.
support the creation of a clean, transparent work
environment free from practices that violate laws, Bank Mega’s Strategic Role in Combating Illegal
ethics, and corporate values. Financial Activities – Indonesia Anti-Scam Center
(IASC)
The WBS provides broad access for all stakeholders—
including employees, business partners, and the As part of its ongoing commitment to strengthening
general public—to report various alleged violations, organizational integrity and consumer protection, Bank
including fraud, corruption, breaches of the code of Mega continues to optimize the implementation of a
conduct, discrimination, sexual harassment, and other transparent, accountable, and reliable Whistleblowing
forms of misconduct. In its implementation, the system System (WBS). This system not only functions as
ensures the confidentiality of the whistleblower’s an effective internal reporting mechanism, but also
identity, offers an option for anonymous reporting, serves as an important foundation in supporting the
and provides protection against potential retaliation, Bank’s active role in national efforts to combat illegal
thereby encouraging active participation in financial activities.
maintaining corporate integrity.
In line with this, Bank Mega has further strengthened
Throughout 2025, Bank Mega’s WBS received 80 its strategic role through active involvement in the
reports related to alleged fraud and other violations. Illegal Financial Activities Eradication Task Force
All reports were followed up professionally by (Satgas PASTI) and the Indonesia Anti-Scam Center,
the Crime & Fraud Investigation Unit through a coordinated by the Financial Services Authority
comprehensive and structured investigation process. (Otoritas Jasa Keuangan). Through the appointment
This process includes the collection, examination, and of the Crime & Fraud Investigation Unit as the Person
verification of evidence, assessment of the severity In Charge (PIC) in Satgas PASTI and the Indonesia
of violations, and the determination of corrective Anti-Scam Center, Bank Mega directly contributes to
actions and appropriate sanctions. the handling and eradication of various fraud schemes
and illegal financial activities that harm the public,
At every stage, Bank Mega upholds the principles both through digital and conventional channels.
of fairness, independence, transparency, and
accountability, while ensuring that all processes are Throughout 2025, Bank Mega received and followed
well documented and can be properly accounted for. up on 706 reports submitted through the Indonesia
Anti-Scam Center application. This figure reflects
Through the effective implementation of the Bank Mega’s active role in the national financial fraud
Whistleblowing System (WBS), Bank Mega not complaint handling ecosystem, while also indicating
only strengthens its supervisory function and early increasing public trust in integrated and responsive
reporting channels.
PT BANK MEGA Tbk 2025 Annual Report 403
Page 406
Corporate Governance
As one of the Persons in Charge (PIC) appointed by The synergy between the implementation of the
the Financial Services Authority within the Indonesia Whistleblowing System (WBS) and active involvement
Anti-Scam Center, Bank Mega plays a strategic role in Satgas PASTI and the Indonesia Anti-Scam Center
in accelerating the verification process and follow-up enhances Bank Mega’s capability to detect, prevent,
of suspected fraud reports. Through an integrated and respond to financial crime risks comprehensively.
cross-financial institution coordination mechanism, Through these continuous improvements, Bank Mega
each report can be promptly addressed, including reinforces its position not only as an institution that
through account blocking measures and coordination is responsive to violation reporting, but also as an
with other banks, payment service providers, and law active contributor in safeguarding the integrity of
enforcement authorities. This approach is effective the national financial system. Ultimately, these efforts
in reducing potential public losses while improving strengthen stakeholder trust and support the creation
the speed and accuracy of the industry’s response to of a secure, transparent, and sustainable banking
increasingly complex financial crime schemes. ecosystem.
The Whistleblowing System can be accessed through
E-mail: fbi@bankmega.com
Telephone (Fixed Line): +6221-7915000 via ex. 15.112, 15.115, 15212 and 15215.
Phone/SMS/Whatsapp: 0822-0822-0500 and 0822-0822-1999
Address:
Crime & Fraud Investigation (CFIN) Unit,
Menara Bank Mega 15th Floor
Jl. Kapten Tendean No. 12-14 A Jakarta 12790
404 PT BANK MEGA Tbk 2025 Annual Report
Page 407
Flow of Whistleblowing System Mechanism
01 02
The whistleblower may Incoming complaints are
report suspected violations verified and analyzed
or fraud through the
designated reporting
channels, in accordance
with applicable policies and
.procedures
03 04 05
If the results of the analysis If the results of the report If the results of the analysis
do not find any elements involve elements of the code found one of the elements
of fraud, the report will of ethics, it will be forwarded of fraud, and/or criminal
be submitted back to the to the work unit that handles elements, then the Crime &
Whistleblower that the report it (for example: Human Fraud Investigation Head
does not meet the elements Capital Reward, Operations instructs the investigation
of fraud. & Services Unit). process.
07 06
The results of the
Imposition of sanctions in
investigation are submitted
accordance with company
to the President Director
regulations and applicable
and relevant Directors with
legal provisions
a copy to the President
Commissioner / Board of
Commissioners.
Protection for the Reporter: 2. Recommend to the Board of Directors that the
To improve the effectiveness of the Whistleblower Reporter be transferred/mutated to a work
system, a reporter may submit a request for protection location and residence that are safer, taking into
to the Crime Fraud & Investigation (CFIN) Work Unit account several considerations related to personal
if they experience pressure or threats from related security issues, safety, and potential risks that may
parties, with the following steps: occur to the Reporter.
1. The CFIN Work Unit submits a request to the Board 3. The implementation of protection for the reporter
of Directors to provide protection guarantees for will be monitored by the CFIN Work Unit.
the reporter (in cases involving fraud that result in
company losses), including:
a. Protection from physical and/or psychological
threats from superiors or from the alleged
perpetrators;
b. Legal assistance for the reporter if there is
legal retaliation from the reported individuals;
c. Concealing or keeping the reporter’s identity
confidential, except when the reporter acts
as a witness and the case proceeds to legal
proceedings.
PT BANK MEGA Tbk 2025 Annual Report 405
Page 408
Corporate Governance
Code of Ethics
Bank Mega believes that a code of conduct is essential In addition to the principles above, the behavior of
for a bank. Bank Mega has long established and Bank Mega employees refers to and is regulated in the
implemented a code of conduct that serves as a guide Code of Ethics and Code of Conduct which contains
for all management and employees in carrying out the following:
daily business activities. These behavioral guidelines
are outlined in various documents and directives, all Integrity Commitment Statement
of which are integrally incorporated into Bank Mega’s The Integrity Commitment applies to all Bank Mega
Integrity Commitment. Overall, Bank Mega’s Integrity employees, regardless of their role or position within
Commitment includes: the organization. All members of the Board of
1. Integrity Commitment Charter Commissioners and Board of Directors have signed
2. Management and Employee Commitment the Integrity Commitment Statement Charter, which
3. Benefits of Integrity Commitment includes a pledge to adhere to every provision
4. GCG Principles outlined in the Code of Conduct.
5. Work Ethics and Culture
6. Code of Ethics Socialization of The Code Of Ethics
7. Obligations for the Board of Commissioners, Socialization of the Code of Ethics is carried out
Directors, and Employees continuously and consistently in order to foster
8. Prohibitions for the Board of Commissioners, employee awareness and understanding of behavior
Directors, and Employees that is in accordance with the Bank’s Main Values in
9. Conflict of Interest carrying out their daily work. Socialization is carried
10. Anti-Fraud Declaration out through the “e-Integrity Commitment” system
11. Sanctions with the implementation process outlined in the Board
of Directors’ Circular No. SE 148/DIRBM-PMOC/2020
dated August 24, 2020. Various other methods are
BANK MEGA’S CORE VALUES AND also carried out, including through seminars or
CORPORATE CULTURE workshops, training and socialization through the
Bank’s internal media to all employees.
The corporate culture is formed based on Bank Mega’s
Core Values which serve as the basis for implementing Violations and Sanctions
the duties and responsibilities of management and all Bank Mega provides strict sanctions for employees
levels of work units and employees in order to achieve and/or management who violate the Code of Ethics
the goals set by the Bank. The Main Values of Bank and Code of Conduct based on Company regulations,
Mega that underlie the corporate culture are: Board of Directors’ Regulation policies, and applicable
1. Dynamic laws and regulations. Thus, it is hoped that this will
2. Entrepreneurship have a deterrent effect on violators and as a means of
3. Trust learning for other employees to always comply with
4. Ethics the Code of Ethics and Code of Conduct.
5. Commitment
6. Synergy
406 PT BANK MEGA Tbk 2025 Annual Report
Page 409
Legal Cases
Civil legal issues from up to December 2025 and their All of these legal cases are civil cases with a brief
settlement status are as follows: description as follows:
a. Civil cases that have been concluded through
Legal Issues Total litigation and have obtained final and binding
decisions (inkracht van gewijsde) at the District
Has permanent legal force In the Settlement 1,126
Process Court, High Court, or Supreme Court levels
In Process of Settlement 154
handled by Bank Mega up to December 31, 2025,
total 1,280 cases. Meanwhile, 154 cases are still
Total 1,280
ongoing at the District Court, High Court, and
Supreme Court levels.
b. The majority of civil cases handled by Bank
Mega with the legal issues primarily based on the
following matters:
a) Disputes with debtors and third parties (derden
verzet).
b) Disputes arising from the failure to fulfill the
requirements of legal subjects.
c) Disputes over collateral ownership related to
PKPU/Bankruptcy.
d) State Administrative Disputes.
e) Industrial Relations Disputes.
The cases with claim values exceeding Rp10 billion that are still ongoing are as follows:
Bank's
No Type of Case Case Description Case Value Case Proceedings
Position
1 Civil The Plaintiff, as the owner of the Rp12,949,980,000,00 Defendant Upholds the decision
certificate used as collateral for of the South Jakarta
the Bank Debtor’s facility, filed a District Court No. 450/
lawsuit regarding the auction of the Pdt.Bth/2022/PN.Jkt.Sel
collateral object on the grounds dated 6 February 2023,
that the price was below the market which declares that the
value. Plaintiff’s claim cannot be
accepted.
2 Civil The Plaintiff is a depositor customer Rp12,900,000,000,00 Defendant Rejects the Cassation
who filed a lawsuit against the Petition of the Cassation
Bank on the grounds that the Petitioner..
Bank was negligent in: maintaining
the security of its information
systems, safeguarding deposits
(customer funds), and maintaining
the confidentiality and security of
customer data and/or information in
accordance with Law No. 4 of 2023
(UUP2SK).
3 Civil The Plaintiff is a third party who Rp10,978,100,000,00 Defendant Rejects the Plaintiff’s
claims to be the owner of the lawsuit in its entirety.
collateral used as security for the
Bank debtor’s credit facility. The
Plaintiff argues that they have
purchased the collateral object from
the debtor and have made payments
on the debtor’s credit facility to
the Bank; therefore, the Plaintiff
claims to be the rightful owner of
the collateral and that the Bank
must hand over the collateral to the
Plaintiff.
PT BANK MEGA Tbk 2025 Annual Report 407
Page 410
Corporate Governance
Bank's
No Type of Case Case Description Case Value Case Proceedings
Position
4 Civil The Bank filed a lawsuit against the Rp196,633,939,763,00 Defendant Rejects the cassation
Attorney General’s Office of the petition from the Bank as
Republic of Indonesia regarding the the cassation petitioner
seizure carried out by the institution (High Court Decision:
on assets (land and buildings) that Declares that the
serve as collateral for a credit facility Plaintiff’s (Bank’s) lawsuit
received by the debtor from the cannot be accepted)
Bank. The Attorney General’s Office
argues that the assets are affiliated
with a party convicted of corruption.
5 Civil The Plaintiff claims to be the owner Rp22,500,000,000,00 Defendant The lawsuit is withdrawn.
of the asset used as collateral for
a credit facility in the debtor’s
name. The Plaintiff objects to the
Bank’s attempt to auction the credit
collateral on the grounds that:
the Plaintiff never signed a power
of attorney to sell or a voluntary
surrender letter for the collateral
object; the Plaintiff did not receive
any explanation regarding the risks
to be borne as the owner of the
collateral; and the determination
of the auction limit was set below
the market and liquidation value
(thus rendering the auction legally
defective).
6 Civil (Unlawful The Plaintiff is a Bank debtor Rp11,080,000,000,00 Defendant The lawsuit is withdrawn.
Act) (based on a Cession Deed between
the Bank and another bank). The
Plaintiff argues that the Credit
Agreement made by the Bank
constitutes a standard clause, and
requests that the Court annul the
Credit Agreement and other related
documents on the grounds that they
are invalid.
7 Civil (Unlawful The Plaintiff is a depositor customer Rp19,863,000,000,00 Defendant The lawsuit is withdrawn.
Act)) at the Bank. The Plaintiff filed a
lawsuit against the Bank over the
loss of their funds at the Bank, which
were transferred from the Bank’s
banking application to another
Bank’s banking application by the
Branch Manager, and not directly by
the Plaintiff.
8 Civil The Plaintiff is a Bank debtor and Rp14,000,000,000,00 Defendant Court Proceedings
the owner of the collateral, who filed
a lawsuit against the Bank on the
grounds that the auction conducted
by the Bank on the collateral is
legally defective because it does not
comply with the regulations.
9 Civil (Unlawful The Plaintiff is one of the owners Rp1,300,000,000,000,00 Defendant Court Proceedings
Act) of the assets used as collateral for
the credit facility of the debtor
(Defendant I) and other debtors
(Defendant II). The Plaintiff argues
that the Bank committed an Unlawful
Act in relation to the transfer of
the Plaintiff’s assets by Defendant
I and Defendant II as AYDA for the
settlement of the debts of Defendant
I and Defendant II. The Bank also
neglected to provide information
regarding rental income and
expenses that should be paid during
the AYDA period, causing losses to
the Plaintiff.
408 PT BANK MEGA Tbk 2025 Annual Report
Page 411
Bank's
No Type of Case Case Description Case Value Case Proceedings
Position
10 Civil (Unlawful The Plaintiff is a Bank debtor (based Rp11,083,060,000,00 Defendant Court Proceedings
Act) on a Cession Deed between the
Bank and another bank). The Plaintiff
argues that the Credit Agreement
made with the Bank constitutes
a standard clause and requests
that the Court annul the Credit
Agreement and other documents
(cession, mortgage) as invalid, and
return to the Plaintiff the certificate
used as collateral.
Throughout 2025, there were no legal cases that had a material impact on the Bank.
Administrative Sanctions
During the year 2025, Bank Mega received administrative sanctions in the form of fines from the Financial
Services Authority (OJK) and Bank Indonesia 18 (eighteen) times, with a total fine amounting to IDR 110,159,375.
The imposition of these administrative sanctions was largely due to delays in submitting the debtor’s corrected
SLIK report.
PT BANK MEGA Tbk 2025 Annual Report 409
Page 412
Corporate Governance
Adequacy of Transparency
Financial and Non-Financial
In 2025, as in the previous years, Bank Mega has The transparency of the Bank’s non-financial condition
fulfilled its obligations in terms of transparency and is also carried out as follows:
publication of financial and non-financial conditions • Information regarding the Bank’s products is
to stakeholders, as well as reporting them to the provided in accordance with regulations governing
Financial Services Authority (OJK) in accordance the transparency of bank product information and
with applicable OJK provisions. the use of customer personal data, presented in the
form of brochures, leaflets, and other promotional
The transparency of the Bank’s financial condition is media, as well as on Bank Mega’s website.
carried out as follows: • Information about the Customer Complaint
• Monthly and Quarterly Public Financial Statements Submission Procedure and the dispute resolution
are submitted to regulators and published on process is provided through the Customer
Bank Mega’s website; Complaint system, which can be accessed by
• Bank Mega’s Annual Report is prepared and customers through Bank Mega’s website, Call
presented in accordance with Bank Indonesia and Center, or communicated via bank staff.
OJK regulations, and is submitted to shareholders, • Bank Mega has prepared a Governance
regulators, rating agencies, various banking Implementation Report, which is part of the Bank’s
institutions, and published on Bank Mega’s Annual Report, with coverage in accordance with
website; applicable regulations and provisions. The report
• Quarterly and Annual Risk Exposure and Capital is accompanied by the Bank’s assessment of the
Adequacy Disclosure Reports in accordance with implementation of Governance in accordance
OJK regulations are published on Bank Mega’s with the indicators set by the Financial Services
website. Authority (OJK), and is submitted to OJK and
published on Bank Mega’s website.
Self-Assessment of The Implementation
of Commercial Bank Governance
As a demonstration of its commitment to implementing sound governance in a commercial bank, Bank Mega
has conducted a self-assessment of its Governance (GCG) implementation for the first and second semesters
of 2025. The results of this self-assessment form an integral part of the corporate governance implementation
report. The self-assessment of GCG implementation is based on POJK Number 17 of 2023.and SEOJK Number
13/SEOJK.03/2017 on the Implementation of Governance for Commercial Banks,.
The results of Bank Mega’s GCG self-assessment for 2025 are as follows:
Self Assessment
Assessment Period Definition of Rating
Results
Semester I – 2024 Individual 2 It reflects that the Bank’s management has generally implemented good corporate
governance. This is evident from the adequate adherence to governance principles.
Semester II - 2024 Individual 2 In cases where there are weaknesses in the implementation of governance principles,
these weaknesses are generally insignificant and can be addressed through normal
actions by the Bank’s management.
The OJK has assessed the implementation of Bank governance for the first half of 2025 based on the prudential
meeting on October 29, 2025, with a score of 2 (Good).
410 PT BANK MEGA Tbk 2025 Annual Report
Page 413
Implementation of Guidelines
for Public Company Governance
As a publicly listed company, Bank Mega is also required to comply with the Guidelines for Good Corporate
Governance of Public Companies, as regulated in Financial Services Authority Regulation No. 21/POJK.04/2015
dated November 16, 2015, concerning the Implementation of Guidelines for Good Corporate Governance of
Public Companies, and Financial Services Authority Circular Letter No. 32/SEOJK.04/2015 dated November 17,
2015, regarding the Guidelines for Good Corporate Governance of Public Companies.
The Guidelines for Good Corporate Governance of Public Companies outline good corporate governance practices
in accordance with international standards, covering five aspects, eight principles of good corporate governance,
and twenty-five recommendations for implementing these aspects and principles. The implementation at Bank
Mega is as follows:
No Recommendation Response Implementation
Improving the Quality of the General Meeting of Shareholders (GMS) Implementation
1 The Company has technical methods or Implemented The Bank has technical procedures for vote
procedures to collect votes (voting), either openly collection as stipulated in the GMS rules of
or by closed voting, which prioritize independence procedure.
and the interests of Shareholders.
2 All members of the Board of Directors and the Implemented Several members of the Bank’s management
Board of Commissioners of the Public Company attended the Annual GMS.
attend the Annual GMS.
3 A summary of the minutes of the GMS is available Implemented
on the Public Company’s website for at least one
(1) year.
Improving the Quality of Communication between the Public Company and Shareholders or Investors
4 The Public Company has a communication policy Implemented The Bank provides communication channels
with shareholders or investors. for shareholders through Public Expose, Press
Releases, and email on the Bank’s official website.
5 The Public Company discloses its communication Implemented The Bank provides access to information disclosure
policy with shareholders or investors on its through the Company’s official website.
website.
Strengthening the Membership and Composition of the Board of Commissioners
6 The determination of the number of members Implemented The Bank has complied with the applicable
of the Board of Commissioners considers the provisions for the Company based on POJK No.
condition of the Public Company. 17 of 2023. The number of members of the Bank’s
Board of Commissioners is four (4) persons.
7 The determination of the number of members of Implemented The Bank has complied with the applicable
the Board of Directors considers the condition of provisions for the Company based on POJK No.
the Public Company. 17 of 2023. The number of members of the Bank’s
Board of Directors is seven (7) persons.
8 The determination of the composition of the Implemented The Bank has complied with the applicable
Board of Commissioners considers the diversity of provisions based on POJK No. 17 of 2023.
expertise, knowledge, and experience required.
9 The determination of the composition of the Implemented The Bank has complied with the applicable
Board of Directors considers the diversity of provisions based on POJK No. 17 of 2023.
expertise, knowledge, and experience required.
10 Members of the Board of Directors overseeing Implemented The Bank has complied with the applicable
accounting or finance have expertise and/or provisions based on POJK No. 17 of 2023. The
knowledge in accounting. Bank’s Directors have experience in finance and
banking.
11 The Board of Commissioners has a self Implemented The Bank has a self assessment policy for the
assessment policy to evaluate the performance of Board of Commissioners and the Board of
the Board of Commissioners. Directors, as well as succession in the nomination
process for the Board of Directors.
12 The Board of Directors has a self assessment Implemented The Bank has a self assessment policy for the
policy to evaluate the performance of the Board Board of Commissioners and the Board of
of Commissioners. Directors, as well as succession in the nomination
process for the Board of Directors.
PT BANK MEGA Tbk 2025 Annual Report 411
Page 414
Corporate Governance
No Recommendation Response Implementation
13 The self assessment policy to evaluate the Implemented The Bank already has a self assessment policy
performance of the Board of Commissioners is which is disclosed in the Annual Report.
disclosed through the Annual Report of the Public
Company.
14 The self assessment policy to evaluate the Implemented The Bank already has a self assessment policy for
performance of the Board of Directors is disclosed the Board of Directors and the results are disclosed
through the Annual Report of the Public Company. in the Annual Report.
15 The Board of Commissioners has a policy Implemented The policy regarding the resignation of members
regarding the resignation of members of the of the Board of Commissioners is stipulated in
Board of Commissioners if they are involved in the Board Manual and the Bank’s Articles of
financial crimes. Association and is in accordance with applicable
laws and regulations.
16 The Board of Directors has a policy regarding the Implemented The policy regarding the resignation of members
resignation of members of the Board of Directors of the Board of Directors is stipulated in the Board
if they are involved in financial crimes. Manual and the Bank’s Articles of Association
and is in accordance with applicable laws and
regulations.
17 The Board of Commissioners or the Committee Implemented The Bank already has a succession policy in the
performing the Nomination and Remuneration nomination process of members of the Board of
function prepares a succession policy in the Directors.
nomination process of members of the Board of
Directors.
Enhancing Corporate Governance through Stakeholder Participation
18 The Public Company has a policy to prevent Implemented The Bank has a policy to prevent insider trading as
insider trading. stipulated in the Integrity Commitment Guidelines.
19 The Public Company has anti corruption and anti Implemented The Company has policies to prevent corruption
fraud policies. and anti fraud as stipulated in the Anti Fraud
Strategy Policy and Integrity Commitment
Guidelines.
20 The Public Company has a policy regarding the Implemented The Company has policies regarding vendor
selection and capacity building of suppliers or qualification, verification, and evaluation.
vendors.
21 The Public Company has a policy regarding the Implemented The fulfillment of creditors’ rights is regulated in
fulfillment of creditors’ rights. detail in the Credit Agreement between the Bank
and creditors.
22 The Public Company has a whistleblowing system Implemented The Bank has a whistleblowing system policy as
policy. stipulated in the Anti Fraud Strategy Policy.
23 The Public Company has a policy on long Implemented The Bank has a policy on long term incentives for
term incentives for the Board of Directors and the Board of Directors and employees as stipulated
employees. in the remuneration governance policy.
Improving the Implementation of Information Disclosure
24 The Public Company utilizes information Implemented The Bank uses social media, the Company’s official
technology more broadly beyond the website as a website, and the IDX website to fulfill information
medium for information disclosure. disclosure requirements.
25 The Annual Report of the Public Company Implemented The Bank discloses the ultimate beneficial owner
discloses the ultimate beneficial owner in the in the Company’s share ownership as stated in this
share ownership of the Public Company of at least Annual Report.
5% (five percent), in addition to the disclosure
of ultimate beneficial owners through major and
controlling shareholders.
412 PT BANK MEGA Tbk 2025 Annual Report
Page 415
Implementation of
Integrated Governance
Bank Mega, as the Main Entity, has carried out Bank Mega, as the Main Entity, has submitted
monitoring of governance implementation within reports related to the Implementation of Integrated
the affiliated Financial Services Institutions (LJK – Governance throughout 2025 to OJK through the
Financial Services Institutions) in the Mega Corpora SIPENA application as follows:
financial conglomerate. Efforts undertaken to enhance a. Report on the Implementation of Integrated
the implementation of Integrated Governance during Governance of the Mega Corpora Financial
2025 in order to carry out Integrated Governance Conglomerate for 2024 (Letter No. 020/DIR-
include the following: CHC/2025 dated May 26, 2025).
1. Conducted coordination meetings with members b. Self-Assessment Report on Integrated Governance
of the Integrated Governance Support Group of the Mega Corpora Financial Conglomerate for
within the Mega Corpora Financial Conglomerate Semester I – 2025 (Letter No. 042/DIR-CHC/25
twice during 2025, as well as knowledge-sharing dated August 15, 2025).
sessions with PT Bank Sulteng and PT Bank c. Self-Assessment Report on Integrated Governance
Sulutgo twice. for Semester II – 2025 (Letter No. 009/DIR-
2. Held meetings of the Integrated Governance CHC/26 dated February 10, 2026).
Committee, with a total of two meetings
conducted during 2025.
3. Monitored the fulfillment of recommendations
from the Integrated Governance Committee.
4. Implemented oversight of Integrated Governance
by the Board of Commissioners of the Main Entity,
assisted by the Integrated Governance Committee.
During 2025, the Board of Commissioners of the
Main Entity held nine meetings, two of which
discussed the implementation of Integrated
Governance.
5. Monitored the fulfillment of commitments arising
from the results of the Financial Conglomerate
examination by OJK as of June 30, 2025.
PT BANK MEGA Tbk 2025 Annual Report 413
Page 416
Corporate Governance
Access to
Information and Data
All stakeholders have easy access to all material information and data of Bank Mega, including corporate actions,
annual reports, financial reports and releases to journalists and investors, which can be accessed through the
company’s website at https://www/bankmega .com. Furthermore, the Bank provides disclosure information that
can be accessed via:
Corporate Secretary corsec@bankmega.com
Address Menara Bank Mega
Jl. Kapten Tendean No. 12-14A, Jakarta 12790
Mega Call 08041500010
(+62-21) 29601600 (from abroad)
Telephone (+62-21) 7917 5000
Facsimile (+62-21) 7918 7100
Electronic Media Social Media
Company Website www.bankmega.com Instagram @bankmegaid
Capital Market Website www.idx.co.id Facebook BankMegaID
Custodian Website www.ksei.co.id X @BankMegaID
OJK Website www.ojk.go.ig Youtube Bank Mega Indonesia
TikTok @bankmega
414 PT BANK MEGA Tbk 2025 Annual Report
Page 417
Berlaku 15-16 April 2025 Info: bit.ly/BM-HUT56 | *Khusus pengguna Smartphone Android dengan NFC Bank Mega berizin dan diawasi oleh Otoritas Jasa Keuangan & Bank Indonesia | Bank Mega merupakan peserta penjamin Lembaga Penjamin Simpanan
Page 418
Sustainability Report 416 PT BANK MEGA Tbk 2025 Annual Report
Page 419
Sustainability
Report
Bank Mega is committed to protecting the
environment by always pay attention to social
aspects and implementing good governance.
In this case, the Bank has implemented several
policies and practices to meet Environmental,
Social, and Governance (LST/ESG) standards.
In addition, to implement Financial Services
Authority Regulation No.51/POJK.03/2017
Concerning Sustainable Finance, Bank
Mega is fully committed to implementing a
sustainable TJSL program.
In 2025, sustainable finance was implemented
by the Bank’s Sustainable Finance Action
Plan (RAKB). Implementation of Bank
Mega’s sustainability principles is discussed
thoroughly and presented in the Sustainability
Report, an inseparable part of the 2025
Annual Report.
PT BANK MEGA Tbk 2025 Annual Report 417
Page 420
SEOJK No. 16/SEOJK.04/2021:
Annual Report of Public Company
Description Page
I. General Provision
1. In this Financial Services Authority Circular Letter what is meant by:
a. The Annual Report is a report on the Board of Directors and Board of Commissioners accountability
in managing and supervising issuers or public companies within a period of 1 (one) fiscal year to the
✓
general meeting of shareholders prepared based on the provisions of the Financial Services Authority
Regulation concerning the Annual Report of issuers or public companies
b. Issuers are parties who make public offerings ✓
c. A Public Company is a company whose shares are owned by at least 300 (three hundred) sharehold-
ers and has a paid-up capital of at least Rp3,000,000,000.00 (three billion rupiah) or a number of ✓
shareholders and paid-up capital as determined by the Financial Services Authority
d. A Public Company is an Issuer that has made a public offering of equity securities or a Publically- list-
✓
ed Company
e. A Sustainability Report is a report published to the public that contains the economic, financial, social,
and environmental performance of a financial service institution, Issuer, and Public Company in run- ✓
ning a sustainable business
f Board of Directors:
1) For an Issuer or a Public Company in the form of a limited liability company, it is the Board of
Directors as referred to in the Financial Services Authority Regulation concerning the Board of ✓
Directors and Board of Commissioners of an Issuer or Public Company; and
2) For an Issuer or a Public Company in the form of a legal entity other than a limited liability compa-
ny, it is the body that carries out the management of the legal entity as referred to in the laws and ✓
regulations concerning the legal entity.
g. Board of Commissioners:
1) For an Issuer or a Public Company in the form of a limited liability company, the Board of Com-
missioners as referred to in the Financial Services Authority Regulation concerning the Board of ✓
Directors and Board of Commissioners of an Issuer or Public Company; and
2) For the Issuer or Public Company in the form of a legal entity other than a limited liability com-
pany, it is the body that supervises the legal entity as referred to in the laws and regulations ✓
concerning the legal entity.
h. General Meeting of Shareholders hereinafter abbreviated as GMS:
1) For an Issuer or a Public Company in the form of a limited liability company, it is the GMS as
referred to in the Financial Services Authority Regulation concerning the Planning and Organizing ✓
of the General Meeting of Shareholders of a Public Company; and
2) For an Issuer or Public Company in the form of a legal entity other than a limited liability compa-
ny, it is the body that has authority that is not given to any other body that carries out manage-
✓
ment and supervisory functions, within the limits specified in the legislation and/or articles of
association governing the legal entity.
2. The Annual Report of Issuers or Public Companies is an important source of information for investors or
shareholders as one of the basic considerations in making investment decisions and a means of supervision ✓
of Issuers or Public Companies.
3. Along with the development of the capital market and the increasing need for information disclosure by
investors or shareholders, the Board of Directors and the Board of Commissioners are required to present ✓
quality, accurate, and accountable information through the Annual Reports of Issuers or Public Companies.
4. Annual Reports that are prepared regularly and informatively can provide convenience for investors or
✓
shareholders and stakeholders in obtaining the required information.
5 This Financial Services Authority Circular is a guideline for Issuers or Public Companies that must be ap-
✓
plied in preparing Annual Reports and Sustainability Reports.
II. Format of Annual Report
1. Annual Report should be presented in the printed format and in electronic document copy. ✓
2. The printed version of the Annual Report should be printed on light-colored paper of fine quality, in A4
✓
size, bound and can be reproduced in good quality.
3. The Annual Report may present information in the form of pictures, graphs, tables, and/or diagrams by
✓
including clear titles and/or descriptions, so that they are easy to read and understand.
4. The Annual Report presented in electronic document format is the Annual Report converted into pdf
✓
format.
418 PT BANK MEGA Tbk 2025 Annual Report
Page 421
Description Page
III. Content of Annual Report
1. Annual Report should contain at least the following information:
a. Summary of key financial information; 14
b. Stock information (if any); 19
c. The Board of Directors report; 40
d. The Board of Commissioners report; 38
e. Profile of Issuer or Public Company; 58
f. Management discussion and analysis; 130
g. Corporate governance applied by the Issuer or Public Company; 282
h. Corporate social and environmental responsibility of the Issuer or Public Company; 417
i. Audited annual report; and 434
j. Statement that the Board of Directors and the Board of Commissioners are fully responsible for the
54-55
Annual Report;
2. Description of Content of Annual Report
a. Summary of Key Financial Information
Summary of Key Financial Information contains financial information presented in comparison with
previous 3 (three) fiscal years or since commencement of business if the Issuers or the Public Company
commencing the business less than 3 (three) years, at least contain:
1) income/sales;
2) gross profit;
3) profit (loss);
4) total profit (loss) attributable to equity holders of the parent entity and non-controlling interest;
5) total comprehensive profit (loss);
6) total comprehensive profit (loss) attributable to equity holders of the parent entity and non con-
trolling interest;
7) earning (loss) per share;
14-17
8) total assets;
9) total liabilities;
10) total equities;
11) profit (loss) to total assets ratio;
12) profit (loss) to equities ratio;
13) profit (loss) to income ratio;
14) current ratio;
15) liabilities to equities ratio;
16) liabilities to total assets ratio; and
17) other information and financial ratios relevant to the Issuer or Public Company and type of indus-
try;
b. Stock Information
Stock Information (if any) at least contains:
1) shares issued for each three-month period in the last 2 (two) fiscal years (if any), at least covering:
a) number of outstanding shares;
b) market capitalization based on the price at the Stock Exchange where the shares listed on;
c) highest share price, lowest share price, closing share price at the Stock Exchange where the
shares listed on; and
19-21
d) share volume at the Stock Exchange where the shares listed on;
Information in point a) should be disclosed by the Issuer, the public company whose shares is
listed or not listed in the Stock Exchange;
Information in point b), point c), and point d) only be disclosed if the Issuer is a public company
whose shares is listed in the Stock Exchange;
2) in the event of corporate actions, including stock split, reverse stock, dividend, bonus share, and
change in par value of shares, then the share price referred to in point 1), should be added with
explanation on:
a) date of corporate action;
b) stock split ratio, reverse stock, dividend, bonus shares, and change in par value of shares;
c) number of outstanding shares prior to and after corporate action; and
d) The number of convertible securities exercised (if any); and
e) share price prior to and after corporate action;
PT BANK MEGA Tbk 2025 Annual Report 419
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Description Page
3) in the event that the company’s shares were suspended and/or delisted from trading during the
year under review, then the Issuers or Public Company should provide explanation on the reason
for the suspension and/or delisting; and
4) in the event that the suspension and/or delisting as referred to in point 3) was still in effect until
the date of the Annual Report, then the Issuer or the Public Company should also explain the
corporate actions taken by the company in resolving the suspension and/or delisting;
c. The Board of Directors Report 40-51
The Board of Directors Report should at least contain the following items:
1) the performance of the Issuer or Public Company, at least covering:
a) strategy and strategic policies of the Issuer or Public Company; 42
b) Role of the Board of Directors in formulating strategies and strategic policies of Issuers or
44
Public Companies;
c) Process carried out by the Board of Directors to ensure the implementation of the Issuer’s or
44
Public Company’s strategy;
d) comparison between achievement of results and targets; and 45
e) challenges faced by the Issuer or Public Company;
2) description on business prospects; 47
3) implementation of good corporate governance by Issuer or Public Company; and 50
4) changes in the composition of the Board of Directors and the reason behind (if any); 51
d. The Board of Commissioners Report 30-37
The Board of Commissioners Report should at least contain the following items:
1) Assessment on the performance of the Board of Directors in managing the Issuer or the Public
33
Company;
2) Supervision on the implementation of the strategy of the Issuer or Public Company; 33
3) View on the business prospects of the Issuer or Public Company as established by the Board of
34
Directors;
4) View on the implementation of the corporate governance by the Issuer or Public Company; 35
5) Changes in the composition of the Board of Commissioners and the reason behind (if any); and 37
e. Profile of the Issuer or Public Company 58-127
Profile of the Issuer or Public Company should cover at least:
1) Name of Issuer or Public Company, including change of name, reason of change, and the effective
60
date of the change of name during the year under review;
2) access to Issuer or Public Company, including branch office or representative office, where public
can have access of information of the Issuer or Public Company, which include:
a) Address;
b) Telephone number; 58
c) Facsimile number;
d) E-mail address; and
e) Website address;
3) Brief history of the Issuer or Public Company; 59
4) Vision and mission of the Issuer or Public Company; 72
5) Line of business according to the latest Articles of Association, and types of products and/or
63
services produced;
6) Operational area of the Issuer or Public Company 70
7) Structure of organization of the Issuer or Public Company in chart form, at least 1 (one) level be-
74
low the Board of Directors, with the names and titles;
8) List of industry association memberships both on a national and international scale related to the
112
implementation of sustainable finance;
420 PT BANK MEGA Tbk 2025 Annual Report
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Description Page
9) The Board of Directors profiles include:
a) Name and short description of duties and functions;
b) Latest photograph;
c) Age;
d) Citizenship;
e) Education;
f) history position, covering information on:
(1) Legal basis for appointment as member of the Board of Directors to the said Issuer or
Public Company; 81-90
(2) Dual position, as member of the Board of Directors, member of the Board of Commis-
sioners, and/or member of committee, and other position (if any); and
(3) Working experience and period in and outside the Issuer or Public Company;
g) Affiliation with other members of the Board of Directors, members of the Board of Commissioners,
majority and controlling shareholders, either directly or indirectly to individual owners, including
names of affiliated parties. In the event that a member of the Board of Directors has no affiliation, the
Issuer or Public Company shall disclose this matter; and
h) Changes in the composition of the members of the Board of Directors and the reasons for the
changes. In the event that there is no change in the composition of the members of the Board of
Directors, this matter shall be disclosed;
10) The Board of Commissioners profiles, at least include:
a) Name;
b) Latest photograph;
c) Age;
d) Citizenship;
e) Education;
f) History position, covering information on:
(1) Legal basis for the appointment as member of the Board of Commissioners who is not
Independent Commissioner at the said Issuer or Public Company;
(2) Legal bases for the first appointment as member of the Board of Commissioners who
also Independent Commissioner at the said Issuer or Public Company; 76-80
(3) Dual position; as member of the Board of Commissioners, member of the Board of Directors,
and/or member of committee and other position (if any); and
(4) Working experience and period in and outside the Issuer or Public Company;
g) Affiliation with other members of the Board of Commissioners, major shareholders, and con-
trollers either directly or indirectly to individual owners, including names of affiliated parties; In
the event that a member of the Board of Commissioners has no affiliation, the Issuer or Public
Company shall disclose this matter;
h) Statement of independence of Independent Commissioner in the event that the Independent
Commissioner has been appointed more than 2 (two) periods (if any);
i) Changes in the composition of the members of the Board of Commissioners and the reasons
for the changes. In the event that there is no change in the composition of the members of
the Board of Commissioners, this matter shall be disclosed;
11) In the event that there were changes in the composition of the Board of Commissioners and/or
the Board of Directors occurring between the period after year-end until the date the Annual Re-
91
port submitted, then the last and the previous composition of the Board of Commissioners and/or
the Board of Directors shall be stated in the Annual Report;
12) Number of employees by gender, position, age, education level, and employment status (permanent/
193-194
contracted) in the fiscal year; Disclosure of information can be presented in tabular form.
13) Names of shareholders and ownership percentage at the end of the fiscal year, including:
a) Shareholders having 5% (five percent) or more shares of Issuer or Public Company;
b) Commissioners and Directors who own shares of the Issuers or Public Company; and 104-105
c) Groups of public shareholders, or groups of shareholders, each with less than 5% (five per-
cent) ownership shares of the Issuers or Public Company;
14) The percentage of indirect ownership of the shares of the Issuer or Public Company by members of
the Board of Directors and members of the Board of Commissioners at the beginning and end of the
fiscal year, including information on shareholders registered in the shareholder register for the benefit 105
of indirect ownership of members of the Board of Directors and members of the Board of Commis-
sioners;
PT BANK MEGA Tbk 2025 Annual Report 421
Page 424
Description Page
15) Number of shareholders and ownership percentage at the end of the fiscal year, based on:
a) Ownership of local institutions;
b) Ownership of foreign institutions; 104-105
c) Ownership of local individual; and
d) Ownership of foreign individual;
16) Information on major shareholders and controlling shareholders the Issuers of Public Company,
106
directly or indirectly, and also individual shareholder, presented in the form of scheme or diagram;
17) Name of subsidiaries, associated companies, joint venture controlled by Issuers or Public Compa-
ny, with entity, percentage of stock ownership, line of business, total assets and operating status
of the Issuers of Public Company (if any); 110
For subsidiaries, include the addresses of the said subsidiaries;
18) Chronology of share listing, number of shares, par value, and bid price from the beginning of
listing up to the end of the financial year, and name of Stock Exchange where the Issuers of Public 110
Company shares are listed;
19) Other securities listing information other than the securities as referred to in number 18), which
have not yet matured in the fiscal year, at least contain the name of the securities, year of issue, 107
interest rate/yield, maturity date, offering value, and securities rating (if any);
Information on the use of a Public Accountant (AP) and a Public Accounting firm (KAP) services
and their networks/associations/alliances include:
a) name and address;
b) period of assignment;
113
c) informasi jasa audit dan/atau non audit yang diberikan;
d) Audit and/or non-audit fees for each assignment given during the fiscal year; and
e) In the event that AP and KAP and their network/association/alliance, which are appointed do
not provide non-audit services, then the information is disclosed; and
21) Name and address of capital market supporting institutions and/or professionals other than AP
and KAP
f. Management Discussion and Analysis
Management Analysis and Discussion Annual should contain discussion and analysis on financial
statements and other material information emphasizing material changes that occurred during the year
under review, at least including:
1) Operational review per business segment, according to the type of industry of the Issuer or Public
Company including:
a) Production, including process, capacity, and growth; 134-152
b) Income/sales; and
c) Profitability;
2) comprehensive financial performance analysis which includes a comparison between the financial
performance of the last 2 (two) fiscal years, and explanation on the causes and effects of such
changes, among others concerning:
a) Current assets, non-current assets, and total assets;
b) Short term liabilities, long term liabilities, total liabilities; 154-165
c) Equities;
d) Sales/operating revenues, expenses and profit (loss), other comprehensive revenues, and
total comprehensive profit (loss); and
e) Cash flows
3) The capacity to pay debts by including the computation of relevant ratios; 163
4) Accounts receivable collectability of the Issuer or Public Company, including the computation of
164
the relevant ratios;
5) Capital structure and management policies concerning capital structure, including the basis for
166
determining the said policy;
6) discussion on material ties for the investment of capital goods, including the explanation on at
least:
a) The purpose of such ties;
b) Source of funds expected to fulfill the said ties;
167
c) Currency of denomination; and
d) Steps taken by the Issuer of Public Company to protect the position of a related foreign
currency against risks;
422 PT BANK MEGA Tbk 2025 Annual Report
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Description Page
7) Discussion on investment of capital goods which was realized in the last fiscal year, at least in-
clude:
a) Type of investment of capital goods; 173
b) Objective of the investment of capital goods; and
c) Value of the investment of capital goods;
8) Material Information and facts that occurring after the date of the accountant’s report (if any); 168
9) Information on the prospects of the Issuer or the Company in connection with industry,economy
190-191
in general, accompanied with supporting quantitative data if there is a reliable data source;
10) Comparison between target/projection at beginning of year and result (realization), concerning:
a) Income/sales;
b) Profit (loss);
189
c) Capital structure; or
d) Dividend policy; or
e) Others that deemed necessary for the Issuer or Public Company;
11) Target/projection at most for the next one year of the Issuer or Public Company, concerning:
a) Income/sales;
b) Profit (loss);
189
c) Capital structure; or
d) Dividend policy;
e) Or others that deemed necessary for the Issuer or Public Company;
12) Marketing aspects of the company’s products and/or services the Issuer or Public Company,
152
among others marketing strategy and market share;
13) Description regarding the dividend policy during the last 2 (two) fiscal years, at least:
a) Dividend policy;
b) The date of the payment of cash dividend and/or date of distribution of non-cash dividend;
c) Amount of cash per share (cash and/or non cash); and 169
d) Amount of dividend per year paid;
Disclosure of information can be presented in tabular form. In the event that the Issuer or Public
Company does not distribute dividends in the last 2 (two) years, this matter shall be disclosed.
14) Use of proceeds from Public Offerings, under the condition of:
a) during the year under review, on which the Issuer has the obligation to report the realization
of the use of proceeds, then the realization of the cumulative use of proceeds until the year
end should be disclosed; and 173
b) In the event that there were changes in the use of proceeds as stipulated in the Regulation
of the Financial Services Authority on the Report of the Utilization of Proceeds from Public
Offering, then Issuer should explain the said changes;
15) Material information (if any), among others concerning investment, expansion, divestment, acqui-
sition, debt/capital restructuring, transactions with related parties and transactions with conflict
of interest that occurred during the year under review, among others include:
a) Transaction date, value, and object;
b) Name of transacting parties;
c) Nature of related parties (if any);
d) Description of the fairness of the transaction; and
e) Compliance with related rules and regulations;
f) In the event that there is an affiliation relationship, apart from disclosing the information as
referred to in letter a) to letter e), the Issuer or Public Company also discloses information:
173-185
1) A statement from the Board of Directors that the affiliate transaction has gone through
adequate procedures to ensure that the affiliate transaction is carried out in accordance
with generally accepted business practices, by complying with the arms-length princi-
ple; and
2) The role of the Board of Commissioners and the audit committee in carrying out
adequate procedures to ensure that affiliated transactions are carried out in accord-
ance with generally accepted business practices, by complying with the arms-length
principle;
g) For affiliated transactions or material transactions which are business activities carried out to
generate business income and are carried out regularly, repeatedly, and/or continuously, an ex-
planation is added that the affiliated transactions or material transactions are business activities
carried out to generate operating income. and run regularly, repeatedly, and/or continuously;
PT BANK MEGA Tbk 2025 Annual Report 423
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Description Page
h) For disclosure of affiliated transactions and/or conflict of interest transactions resulting from
the implementation of affiliated transactions and/or conflict of interest transactions that have
been approved by independent shareholders, additional information regarding the date of
the GMS which approved the affiliated transactions and/or conflict of interest transactions is 174
added;
i) In the event that there is no affiliated transaction and/or conflict of interest transaction, then
this shall be disclosed;
16) Changes in regulation which have a significant effect on the Issuer or Public Company and im-
186
pacts on the company (if any); and
17) Changes in the accounting policy, rationale and impact on the financial statement (if any); 188
g. Corporate Governance of the Issuer or Public Company 282-414
Corporate Governance of the Issuer or Public Company contains at least:
1) GMS, at least contains:
a) Information regarding the resolutions of the GMS in the fiscal year and 1 (one) year prior to
the fiscal year include:
1) Resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year realized
in the fiscal year; and 286-293
2) Resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal year that have
not been realized and the reasons for not realizing them;
b) In the event that the Issuer or Public Company uses an independent party in the conduct of
the GMS to calculate the votes, then this matter shall be disclosed;
2) The Board of Directors, covering:
a) The tasks and responsibilities of each member of the Board of Directors;
b) Statement that the Board of Directors has already have board manual or charter;
c) Policies and implementation of the frequency of meetings of the Board of Directors, meet-
ings of the Board of Directors with the Board of Commissioners, and the level of attendance
of members of the Board of Directors in the meeting including attendance at the GMS;
d) Training and/or competency development of members of the Board of Directors:
(1) Policies for training and/or improving the competence of members of the Board of Directors,
including an orientation program for newly appointed members of the Board of Directors (if
any); and 301-314
(2) Training and/or competency improvement attended by members of the Board of Direc-
tors in the fiscal year (if any);
e) The Board of Directors’ assessment of the performance of the committees that support the
implementation of the Board of Directors’ duties for the fiscal year shall at least contain:
(1) Performance appraisal procedures; and
(2) The criteria used are performance achievements during the fiscal year, are competence
and attendance at meetings; and
f) In the event that the Issuer or Public Company does not have a committee that supports the
implementation of the duties of the Board of Directors, this matter shall be disclosed.
3) The Board of Commissioners, among others include:
a) Duties and responsibilities of the Board of Commissioners;
b) Statement that the Board of Commissioner has already have the board manual or charter;
c) Policies and implementation of the frequency of meetings of the Board of Commissioners, meet-
ings of the Board of Commissioners with the Board of Directors and the level of attendance of
members of the Board of Commissioners in these meetings including attendance at the GMS;
d) Training and/or competency improvement of members of the Board of Commissioners:
(1) Policy on competency training and/or development of members of the Board of Commission-
ers, including orientation programs for newly appointed members of the Board of Commis-
sioners (if any); and
(2) Competency training and/or development attended by members of the Board of Commis-
sioners in the fiscal year (if any); 294-300
e) The assessment on the performance of the Board of Directors and Board of Commissioners
and the implementation, at least covering:
(1) procedure for the implementation of performance assessment;
(2) Criteria used are performance achievements during the fiscal year, competency and
attendance at meetings; and
(3) Assessor;
f) Board of Commissioners’ assessment of the performance of the Committees that support the
implementation of the duties of the Board of Commissioners in the fiscal year includes:
(1) Performance appraisal procedures; and
(2) The criteria used are performance achievements during the fiscal year, competency and
attendance at meetings;
424 PT BANK MEGA Tbk 2025 Annual Report
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4) The nomination and remuneration of the Board of Directors and the Board of Commissioners shall
at least contain:
a) Nomination procedure, including a brief description of the policies and process for nomina-
tion of members of the Board of Directors and/or members of the Board of Commissioners;
and
b) Procedures and implementation of remuneration for the Board of Directors and the Board of
Commissioners, among others: 330
(1) Procedures for determining remuneration for the Board of Directors and the Board of
Commissioners;
(2) The remuneration structure of the Board of Directors and the Board of Commissioners
such as salary, allowances, tantiem/bonus and others; and
(3) The amount of remuneration for each member of the Board of Directors and member of
the Board of Commissioners
5) Sharia Supervisory Board, for Issuer or Public Company that conduct business based on sharia
law, as stipulated in the articles of association, at least containing:
a) name;
b) Legal basis for the appointment of the sharia supervisory board;
c) Period of assignment of the sharia supervisory board;
d) duty and responsibility of Sharia Supervisory Board; and
e) frequency and procedure in providing advice and suggestion, as well as the compliance of
Sharia Principles by the Issuer or Public Company in the Capital Market;
6) Audit Committee, among others covering:
a) Name and position in the committee;
b) Age;
c) Citizenship;
d) Education background;
e) History of position; including:
(1) Legal basis for appointment as committee member;
(2) Dual position, as member of Board of Commissioners, member of Board of Directors,
and/or member of committee, and other position (if any); and 320-323
(3) working experience and period in and outside the Issuer or Public Company;
f) Period and terms of office of the member of Audit Committee;
g) statement of independence of the Audit Committee;
h) Training and/or competency improvement that have been followed in the fiscal year (if any);
i) Policies and implementation of the frequency of audit committee meetings and the level of
attendance of audit committee members in those meetings; and
j) the activities of the Audit Committee in the year under review, in accordance with the Audit
Committee Charter;
7) The nomination and remuneration committee or function of the Issuer or Public Company, at least
containing:
a) Name and position in committee membership;
b) Age;
c) Nationality;
d) Educational history;
e) Position history, including information on:
(1) Legal basis for appointment as committee member;
(2) Concurrent positions, either as a member of the Board of Commissioners, member of
the Board of Directors, and/or committee member and other positions (if any); and
(3) Work experience and period of time both inside and outside the Issuer or Public Com-
pany;
f) Period and term of office of the committee members; 326-329
g) Statement of committee independence;
h) Training and/or competency improvement that have been followed in the fiscal year (if any);
i) Description of duties and responsibilities;
j) A statement that it has a guideline or charter;
k) Policies and implementation of the frequency of meetings and the level of attendance of
members at the meeting;
l) Brief description of the implementation of activities in the fiscal year; and
m) In the event that no nomination and remuneration committee is formed, the Issuer or Public
Company is sufficient to disclose the information as referred to in letter i) to letter l) and
disclose:
(1) Reasons for not forming the committee; and
(2) The party carrying out the nomination and remuneration function;
PT BANK MEGA Tbk 2025 Annual Report 425
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Description Page
8) Other committees owned by Issuers or Public Companies in order to support the functions and tasks of
the Board of Directors (if any) and / or committees that support the functions and duties of the Board of
Commissioners, the least contains:
a) Name and position in the Committee;
b) Age;
c) Citizenship;
d) Education background;
e) History of position, including:
(1) Legal basis for the appointment as member of the committee;
(2) Dual position, as member of Board of Commissioners, member of Board of Directors,
and/or member of committee, and other position (if any); and 323-374
(3) Working experience and period in and outside the Issuer or Public Company;
f) Period and terms of office of the member of Audit Committee;
g) Statement of committee independence;
h) Training and/or competency improvement that have been followed in the fiscal year (if any);
and
i) Description of duties and responsibilities;
j) A statement that the committee has had guidelines or charters;
k) Policies and implementation of the frequency of committee meetings and the level of attend-
ance of committee members at the meeting; and
l) A brief description of the committee’s activities for the fiscal year;
9) Corporate Secretary, including:
a) name;
b) domicile;
c) history of position, including:
(1) legal basis for the appointment as Corporate Secretary; and
375-378
(2) working experience and period in and outside the Issuer or Public Company;
d) education background;
e) education and/or training during the year under review; and
f) brief description on the implementation of duties of the Corporate Secretary in the year
under review;
10) Internal Audit Unit, among others including:
a) Name of Head of Internal Audit Unit;
b) History of position, including:
(1) Legal basis for the appointment as Head of Internal Audit Unit; and
(2) Working experience and period in and outside the Issuer or Public Company;
c) Qualification or certification as internal auditor (if any); 379-381
d) Education and/or training during the year under review;
e) Structure and position of Internal Audit Unit;
f) Description of duties and responsibilities;
g) Statement that the Internal Audit Unit has already have Internal Audit Unit charter; and
h) Brief description on the implementation of duty of Internal Audit Unit during the year under review;
11) Description on internal control system adopted by the Issuer or Public Company, at least covering:
a) Financial and operational control, and compliance to the other prevailing rules; and
b) Review on the effectiveness of internal control systems; 387
c) Statement of the Board of Directors and/or Board of Commissioners on the adequacy of the internal
control system;
12) Risk management system implemented by the company, at least includes:
a) General description about the company’s risk management system the Issuer or Public Com-
pany;
b) Types of risk and the management; and
204-279
c) Review the effectiveness of the risk management system applied by the Issuer or Public
Company;
d) Statement of the Board of Directors and/or the Board of Commissioners or the audit committee on
the adequacy of the risk management system;
426 PT BANK MEGA Tbk 2025 Annual Report
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Description Page
13) Legal cases that have a material impact faced by Issuers or Public Companies, subsidiaries,
members of the Board of Directors and members of the Board of Commissioners (if any), at least
contain:
a) Substance of the case/claim; 407-408
b) Status of settlement of case/claim; and
c) Potential impacts on the condition of the Issuer or Public Company;
14) information about administrative sanctions imposed to Issuer or Public Company, members of the
Board of Commissioners and the Board of Directors, by the Capital Market Authority and other 409
authorities during the last fiscal year (if any);
15) information about codes of conduct of the Issuer or Public Company, includes:
a) Key points of the code of conduct;
b) Socialization of the code of conduct and enforcement; and 406
c) Statement that the code of conduct is applicable for the Board of Commissioners, the Board
of Directors, and employees of the Issuer of Public Company;
16) A brief description of the policy of providing long-term performance-based compensation to
management and/or employees owned by the Issuer or Public Company (if any), including the
management stock ownership program (MSOP) and/or program employee stock ownership
(ESOP); Information disclosed on the compensation in the form of a management stock owner-
ship program (MSOP) and/or employee stock ownership program (ESOP) shall at least include:
171
a) Number of shares and/or options;
b) Implementation period;
c) Requirements for eligible employees and/or management; and
d) Exercise price or determination of exercise price;
17) A brief description of the information disclosure policy regarding:
a) Share ownership of members of the Board of Directors and members of the Board of Com-
missioners no later than 3 (three) working days after the occurrence of ownership or any 403-405
change in ownership of shares of a Public Company; and
b) Implementation of the policy;
18) Description of whistleblowing system at the Issuer or Public Company (if any), among others
include:
a) Mechanism for violation reporting;
b) Protection for the whistleblower;
c) Handling of violation reports; 395-397
d) Unit responsible for handling of violation report; and
e) Results from violation report handling, at least includes:
(1) Number of complaints received and processed during the fiscal year; and
(2) Follow up of complaints;
19) A description of the anti-corruption policy of the Issuer or Public Company, at least containing:
a) Programs and procedures implemented in overcoming corrupt practices, kickbacks, fraud,
411-412
bribery and/or gratification in Issuers or Public Companies; and
b) Anti-corruption training/socialization to employees of Issuers or Public Companies;
Implementation of the Guidelines of Corporate Governance for Public Companies for Issuer issu-
ing Equity-based Securities or Public Company, including:
a) statement regarding recommendation that have been implemented; and/or
b) description of recommendation that have not been implemented, along with the reason and
alternatives of implementation (if any);
h. Social and Environmental Responsibility of the Issuer or Public Company
1) The information disclosed in the social and environmental responsibility section is a Sustainability
Report as referred to in the Financial Services Authority Regulation Number 51/POJK.03/2017
concerning the Implementation of Sustainable Finance for Financial Services Institutions, Issuers,
and Public Companies, at at least includes:
a) Explanation of the sustainability strategy; Sustainability
Report
b) Overview of sustainability aspects (economic, social, and environmental); Sustainability
Report
c) Brief profile of the Issuer or Public Company; Sustainability
Report
d) Explanation of the Board of Directors; Sustainability
Report
e) Sustainability governance; Sustainability
Report
f) Sustainability performance; Sustainability
Report
PT BANK MEGA Tbk 2025 Annual Report 427
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Description Page
g) Written verification from an independent party, if any; Sustainability
Report
h) Feedback sheet for readers, if any; and Sustainability
Report
i) The response of the Issuer or Public Company to the previous year’s report feedback; Sustainability
Report
2) The Sustainability Report as referred to in number 1) must be prepared in accordance with the
Technical Guidelines for the Preparation of a Sustainability Report for Issuers and Public Com- Sustainability
panies as contained in Appendix II which is an integral part of this Financial Services Authority Report
Circular Letter;
3) Information on the Sustainability Report in number 1) can: Sustainability
Report
a) Disclosed in other relevant sections outside the Social and Environmental Responsibility
Sustainability
section, such as the Directors’ explanation regarding the Sustainability Report disclosed in the
Report
section related to the Directors’ Report; and/or
b) Refers to other sections outside the Social and Environmental Responsibility section by still
referring to the Technical Guidelines for the Preparation of Sustainability Reports for Issuers Sustainability
and Public Companies as listed in Appendix II which is an integral part of this Financial Ser- Report
vices Authority Circular Letter, such as the profile of the Issuer or Public Company;
4) The Sustainability Report as referred to in number 1) is an inseparable part of the Annual Report Sustainability
but can be presented separately from the Annual Report; Report
5) In the event that the Sustainability Report is presented separately from the Annual Report, the
information disclosed in the Sustainability Report must:
a) Contains all the information as referred to in number 1); and Sustainability
Report
b) Prepared in accordance with the Technical Guidelines for the Preparation of a Sustainability
Sustainability
Report for Issuers and Public Companies as listed in Appendix II which is an integral part of
Report
this Financial Services Authority Circular Letter;
6) In the event that the Sustainability Report is presented separately from the Annual Report, then
the Social and Environmental Responsibility section contains information that information on Sustainability
Social and Environmental Responsibility has been disclosed in the Sustainability Report which is Report
presented separately from the Annual Report; and
7) Submission of the Sustainability Report which is presented separately from the Annual Report Sustainability
must be submitted together with the Annual Report. Report
i Audited Annual Financial Statement
Financial Statements included in Annual Report should be prepared in accordance with the Financial
Accounting Standards in Indonesia and audited by an Accountant. The said financial statement should
be included with statement of responsibility for financial report as stipulated in the legislations in the
433
Capital Markets sector governing the responsibility of the Board of Directors on the financial report or
the legislations in the Capital Markets sector governing the periodic reports of securities company in
the event the Issuer is a Securities Company; and
j Letter of Statement of the Board of Directors and the Board of Commissioners regarding the Responsi-
bility for Annual Reporting
Letter of statement of the Board of Directors and the Board of Commissioners regarding the respon-
sibility for Annual Reporting should be prepared according to the format of letter of statement of
member of Board of Directors and the Board of Commissioners regarding the responsibility for Annual 54-55
Reporting as attached in the Attachment, which is an integral part of this Circulation Letter of the
Financial Services Authority.
428 PT BANK MEGA Tbk 2025 Annual Report
Page 431
Financial
Statements
PT BANK MEGA Tbk 2025 Annual Report 429
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PT BANK MEGA TBK PT BANK MEGA TBK Laporan Keuangan Financial Statements Untuk Tahun-Tahun yang Berakhir For the Years Ended Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
Page 433
PT BANK MEGA TBK PT BANK MEGA TBK
Halaman/
Daftar Isi Page Table of Contents
Surat Pernyataan Direksi Directors’ Statement Letter
Laporan Auditor Independen Independent Auditor’s Report
Laporan Keuangan Financial Statements
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
Laporan Posisi Keuangan 1 Statements of Financial Position
Laporan Laba Rugi dan Penghasilan Statements of Profit or Loss and Other
3
Komprehensif Lain Comprehensive Income
Laporan Perubahan Ekuitas 4 Statements of Changes in Equity
Laporan Arus Kas 5 Statements of Cash Flows
Catatan Atas Laporan Keuangan 7 Notes to the Financial Statements
Page 434
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PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2025 2024
ASET ASSETS
Kas 4 872,657 873,509 Cash
Giro pada Bank Indonesia 5 8,040,206 7,525,245 Current accounts with Bank Indonesia
Giro pada bank lain 6 Current accounts with other banks
Pihak berelasi 39 110 360 Related parties
Pihak ketiga 630,501 955,032 Third parties
630,611 955,392
Dikurangi: Less:
Cadangan kerugian penurunan nilai (952) (2,186) Allowance for impairment losses
Giro pada bank lain - neto 629,659 953,206 Current account with other banks - net
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 7 and other banks
Pihak berelasi 39 200,000 -- Related parties
Pihak ketiga 7,843,656 831,826 Third parties
8,043,656 831,826
Dikurangi: Less:
Cadangan kerugian penurunan nilai (3,171) -- Allowance for impairment losses
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - neto 8,040,485 831,826 and other banks - net
Efek-efek 8 Securities
Pihak berelasi 39 -- 198,832 Related parties
Pihak ketiga 40,335,916 49,304,778 Third parties
40,335,916 49,503,610
Dikurangi: Less:
Cadangan kerugian penurunan nilai -- -- Allowance for impairment losses
Efek-efek - neto 40,335,916 49,503,610 Securites - neto
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali 9 6,717,210 1,389,981 agreement to resell
Tagihan derivatif 10 Derivative receivables
Pihak berelasi 39 -- 2,101 Related parties
Pihak ketiga 44,389 46,633 Third parties
44,389 48,734
Kredit yang diberikan 11 Loans
Pihak berelasi 39 1,900,828 1,743,050 Related parties
Pihak ketiga 65,338,563 62,911,602 Third parties
67,239,391 64,654,652
Pendapatan bunga yang Unearned
ditangguhkan (8,857) (9,371) interest income
67,230,534 64,645,281
Dikurangi: Less:
Cadangan kerugian penurunan nilai (804,800) (664,877) Allowance for impairment losses
Kredit yang diberikan - neto 66,425,734 63,980,404 Loans - net
Tagihan akseptasi 12 986 9,234 Acceptance receivables
Dikurangi: Less:
Cadangan kerugian penurunan nilai (1) (12) Allowance for impairment losses
Tagihan akseptasi - neto 985 9,222 Acceptance receivables - net
Aset pajak tangguhan 21.f -- 105,542 Deferred tax assets
Aset tetap dan aset hak-guna 13 8,445,004 8,205,441 Fixed assets and right-of-use assets
Dikurangi: Less:
Akumulasi penyusutan (1,882,967) (2,131,428) Accumulated depreciation
Aset tetap dan Fixed assets
aset hak-guna - neto 6,562,037 6,074,013 and right-of-use assets - net
Aset lain-lain 14 Other assets
Pihak berelasi 39 7,665 15,681 Related parties
Pihak ketiga 3,151,101 3,604,521 Third parties
3,158,766 3,620,202
TOTAL ASET 140,828,044 134,915,494 TOTAL ASSETS
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
1
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PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN POSISI KEUANGAN (Lanjutan) STATEMENTS OF FINANCIAL POSITION (Continued)
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2025 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 15 163,685 179,318 Obligations due immediately
Simpanan dari nasabah Deposits from customers
Giro 16 Current accounts
Pihak berelasi 39 334,931 387,246 Related parties
Pihak ketiga 12,140,492 9,995,402 Third parties
12,475,423 10,382,648
Tabungan 17 Saving deposits
Pihak berelasi 39 67,111 72,339 Related parties
Pihak ketiga 15,597,846 17,115,305 Third parties
15,664,957 17,187,644
Deposito berjangka 18 Time deposits
Pihak berelasi 39 952,077 622,090 Related parties
Pihak ketiga 75,038,491 63,476,915 Third parties
75,990,568 64,099,005
Simpanan dari bank lain 19 Deposits from other banks
Pihak berelasi 39 492,600 1,808,949 Related parties
Pihak ketiga 5,273,945 2,024,083 Third parties
5,766,545 3,833,032
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 20 repurchased agreements
Pihak berelasi 39 -- 236,275 Related parties
Pihak ketiga 993,223 12,710,913 Third parties
993,223 12,947,188
Liabilitas derivatif 10 Derivative payables
Pihak berelasi 39 6,767 -- Related parties
Pihak ketiga 106,319 121,059 Third parties
113,086 121,059
Utang pajak 21.a 167,808 222,064 Tax payable
Pinjaman yang diterima 22 3,534,000 3,987,600 Fund borrowings
Utang akseptasi 12.b 986 9,234 Acceptance payables
Liabilitas pajak tangguhan - neto 21.f 201,095 -- Deferred tax liabilities - net
Liabilitas imbalan Post-employment
pasca-kerja 36 294,958 296,414 benefits liability
Obligasi subordinasi 23 Subordinated bonds
Pihak berelasi 39 50,000 48,000 Related parties
Pihak ketiga -- 2,000 Third parties
50,000 50,000
Beban yang masih harus Accrued expenses
dibayar dan liabilitas lain-lain 24 and other liabilities
Pihak berelasi 39 2,306 1,912 Related parties
Pihak ketiga 333,046 416,175 Third parties
335,352 418,087
TOTAL LIABILITAS 115,751,686 113,733,293 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Share capital - par value Rp500
Rp500 (nilai penuh) per saham (full amount) per share
Modal dasar Authorized capital
- 27.000.000.000 saham - 27,000,000,000 shares
Modal ditempatkan dan disetor
penuh 11.740.923.365 saham Issued and fully paid-up capital
pada tanggal 31 Desember 2025 11,740,923,365 shares
dan 2024 25 5,870,462 5,870,462 in December 31, 2025 and 2024
Tambahan modal disetor 26 6,347,491 6,347,491 Additional paid-in capital
Penghasilan komprehensif lain - neto 8, 13, 21, 36 3,597,504 2,291,442 Other comprehensive income - net
Cadangan umum 27 1,841 1,786 General reserve
Saldo laba 9,259,060 6,671,020 Retained earnings
TOTAL EKUITAS 25,076,358 21,182,201 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 140,828,044 134,915,494 TOTAL LIABILITIES AND EQUITY
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
2
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PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN LABA RUGI DAN STATEMENTS OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2025 2024
PENDAPATAN DAN OPERATING INCOME AND
BEBAN OPERASIONAL EXPENSE
Pendapatan bunga 28, 39 10,197,196 10,289,306 Interest income
Beban bunga 29, 39 (5,268,586) (5,189,567) Interest expense
PENDAPATAN BUNGA - NETO 4,928,610 5,099,739 NET INTEREST INCOME
Pendapatan operasional lainnya Other operating income
Provisi dan komisi 30 1,667,138 1,696,891 Fees and commissions
Keuntungan penjualan efek-efek - neto 1,107,394 70,465 Gain on sale of securities - net
Keuntungan transaksi Gain on foreign exchange
mata uang asing - neto 5,992 36,466 transactions - net
Keuntungan (kerugian) perubahan nilai Gain (loss) from the changes in fair
wajar instrumen keuangan - neto (3,302) 3,202 value of financial instruments - net
Lain-lain 11,310 8,332 Others
TOTAL
PENDAPATAN OPERASIONAL LAINNYA 2,788,532 1,815,356 TOTAL OTHER OPERATING INCOME
Beban operasional lainnya Other operating expenses
Provisi dan komisi 30 (18,516) (12,536) Fees and commissions
Beban cadangan kerugian Provision for impairment losses
penurunan nilai aset keuangan on financial assets and
dan aset non-keuangan - neto 31 (488,713) (216,464) non-financial assets - net
Beban umum dan administrasi 32 (1,851,824) (2,055,670) General and administrative expenses
Beban gaji dan tunjangan lainnya 33, 39 (1,318,299) (1,399,207) Salary expenses and other allowances
TOTAL BEBAN OPERASIONAL LAINNYA (3,677,352) (3,683,877) TOTAL OTHER OPERATING EXPENSES
PENDAPATAN OPERASIONAL - NETO 4,039,790 3,231,218 OPERATING INCOME - NET
Pendapatan non-operasional - neto 34 121,052 25,688 Non-operating income - Net
LABA SEBELUM BEBAN PAJAK 4,160,842 3,256,906 INCOME BEFORE TAX EXPENSE
Beban pajak - neto 21.b (796,107) (625,852) Tax expense - net
LABA BERSIH 3,364,735 2,631,054 NET INCOME
Penghasilan komprehensif lain : Other comprehensive income:
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi: to profit or loss:
Pengukuran kembali liabilitas Remeasurement of post-
imbalan pasca-kerja - neto 36 (47,711) (50,745) employment benefits liability - net
Pos yang akan direklasifikasi Item that will be reclassified
ke laba rugi: to profit or loss:
Surplus revaluasi aset tetap - neto 13 607,540 -- Revaluation surplus of fixed assets - net
Perubahan nilai wajar efek-efek Changes in fair value of securities
yang diukur pada nilai wajar melalui measured at fair value through
penghasilan komprehensif lain - neto 8g 1,021,993 (696,131) other comprehensive income - net
TOTAL PENGHASILAN
KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 4,946,557 1,884,178 INCOME FOR THE YEAR
LABA PER SAHAM BASIC EARNINGS
DASAR PER SHARE
(nilai penuh) 37 287 224 (full amount)
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
3
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PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions Rupiah, unless otherwise stated)
Penghasilan Komprehensif Lain/Other Comprehensive Income
Keuntungan/
(kerugian) yang
belum direalisasi
atas perubahan
nilai wajar efek-efek
yang diukur pada
nilai wajar melalui
Pengukuran penghasilan
kembali atas komprehensif lain -
liabilitas Imbalan neto/
Modal Surplus pasca-kerja - Neto/ Unrealized gain/
ditempatkan dan Tambahan revaluasi Remeasurement (loss) on changes Total penghasilan
disetor penuh/ modal disetor/ Cadangan aset tetap - neto/ of post- in fair value komprehensif lain/
Issued Additional umum/ Saldo laba/ Revaluation employment through other Total other
Catatan/ and fully paid-in- General Retained surplus of benefits comprehensive comprehensive Total ekuitas/
Notes paid-up capital capital reserve earnings fixed assets - net liability - net income - net income Total equity
Saldo 31 Desember 2023 5,870,462 6,347,491 1,716 6,221,696 3,309,118 (136,781) 141,741 3,314,078 21,755,443 Balance as of December 31, 2023
Laba tahun berjalan 2024 -- -- -- 2,631,054 -- -- -- -- 2,631,054 Income for the year 2024
Pemindahan surplus aset tetap -- Transfer of revaluation surplus of fixed
ke saldo laba -- -- -- 275,760 (275,760) -- -- (275,760) -- assets to retained earnings
Pengukuran kembali atas liabilitas -- Remeasurement of post-employment
imbalan pascakerja - neto 36 -- -- -- -- -- (50,745) -- (50,745) (50,745) benefit liability - net
Kerugian dari perubahan nilai atas -- Unrealized loss on changes in fair
efek-efek yang diukur pada nilai wajar -- value of securities through
melalui penghasilan komprehensif lain - neto 8.g -- -- -- -- -- -- (696,131) (696,131) (696,131) other comprehensive income - net
Dividen tunai 27 -- -- -- (2,457,420) -- -- -- -- (2,457,420) Cash dividend
Pembentukan cadangan umum 27 -- -- 70 (70) -- -- -- -- -- Allocation for general reserve
Saldo 31 Desember 2024 5,870,462 6,347,491 1,786 6,671,020 3,033,358 (187,526) (554,390) 2,291,442 21,182,201 Balance as of December 31, 2024
Laba tahun berjalan 2025 -- -- -- 3,364,735 -- -- -- -- 3,364,735 Income for the year 2025
Pemindahan surplus aset tetap Transfer of revaluation surplus of fixed
ke saldo laba -- -- -- 275,760 (275,760) -- -- (275,760) -- assets to retained earnings
Surplus revaluasi aset tetap - neto 13 -- -- -- -- 607,540 -- -- 607,540 607,540 Revaluation surplus of fixed assets net
Pengukuran kembali atas liabilitas Remeasurement of post-employment
imbalan pascakerja - neto 36 -- -- -- -- -- (47,711) -- (47,711) (47,711) benefit liability - net of tax
Keuntungan dari perubahan nilai atas Unrealized gain on changes in fair
efek-efek yang diukur pada nilai wajar value of securities through
melalui penghasilan komprehensif lain - neto 8.g -- -- -- -- -- -- 1,021,993 1,021,993 1,021,993 other comprehensive income - net
Dividen tunai 27 -- -- -- (1,052,400) -- -- -- -- (1,052,400) Cash dividend
Pembentukan cadangan umum 27 -- -- 55 (55) -- -- -- -- -- Allocation for general reserve
Saldo 31 Desember 2025 5,870,462 6,347,491 1,841 9,259,060 3,365,138 (235,237) 467,603 3,597,504 25,076,358 Balance as of December 31, 2025
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
4
Page 446
PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan bunga 10,190,709 10,092,211 Interest received
Penerimaan pendapatan provisi Fees and commissions
dan komisi - neto 1,648,622 1,684,355 income received - net
Penerimaan dari kredit yang Recovery from written
telah dihapus buku 247,360 262,082 off loans
Penerimaan dari penjualan Proceeds from sale of
agunan yang diambil alih 114,652 34,394 foreclosed assets
Penerimaan pendapatan Other operating income
operasional lainnya 11,310 8,332 received
Pembayaran bunga dan Payments of interest and other
beban pembiayaan lainnya (5,296,363) (5,198,609) financing charges
Pembayaran beban operasional lainnya (2,816,931) (3,103,068) Payments of other operating expenses
Pembayaran pajak penghasilan (841,437) (638,772) Payment of income tax
Pendapatan non-operasional - neto 5,194 25,817 Non-operating income - net
Kenaikan/penurunan dalam Increase/decrease in operating
aset dan liabilitas operasi: assets and liabilities:
Aset operasi: Operating assets:
Efek-efek 3,494,778 2,761,041 Securities
Efek-efek yang dibeli dengan janji Securities purchased under
dijual kembali (5,327,229) 5,825,460 agreement to resell
Kredit yang diberikan (3,175,313) 1,220,912 Loans
Aset lain-lain 375,826 166,282 Other assets
Liabilitas operasi: Operating liabilities:
Liabilitas segera (15,634) (116,861) Obligations due immediately
Simpanan dari nasabah: Deposits from customers:
Giro 2,092,775 256,923 Current accounts
Tabungan (1,522,501) 1,525,403 Saving deposits
Deposito berjangka 11,891,563 451,221 Time deposits
Simpanan dari bank lain 1,933,513 (39,564) Deposits from other banks
Efek-efek yang dijual dengan janji Securities sold under
dibeli kembali (11,953,965) 373,957 repurchased agreement
Beban yang masih harus dibayar Accrued expenses
dan liabilitas lain-lain (54,826) (128,482) and other liabilities
Kas neto yang diperoleh dari Net cash provided by
aktivitas operasi 1,002,103 15,463,034 operating activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penerimaan dari penjualan aset Proceeds from
keuangan yang diukur pada nilai sale of financial
wajar melalui penghasilan assets at fair value through
komprehensif lain 30,315,402 4,097,463 other comprehensive income
Penerimaan dari penjualan aset tetap 13 1,952 1,275 Proceeds from sale of fixed assets
Pembayaran atas aset keuangan yang Payments for financial assets
diukur pada nilai wajar melalui at fair value through other
penghasilan komprehensif lain (22,019,757) (19,486,696) comprehensive income
Perolehan aset tetap Acquisition of fixed assets
dan aset hak-guna 13 (135,153) (189,108) and right-of-use assets
Pembayaran atas aset keuangan yang
yang diukur pada biaya perolehan Proceeds for financial assets
yang diamortisasi (250,000) -- at amortized cost
Kas neto yang (digunakan untuk)/ Net cash (used in)/
diperoleh dari aktivitas investasi 7,912,444 (15,577,066) provided by investing activities
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
5
Page 447
PT BANK MEGA TBK PT BANK MEGA TBK
LAPORAN ARUS KAS (Lanjutan) STATEMENTS OF CASH FLOWS (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam jutaan Rupiah, (Expressed in millions Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan pinjaman yang diterima 22 2,034,000 2,487,600 Proceeds from fund borrowings
Pembayaran pinjaman yang diterima 22 (2,487,600) (1,409,228) Payments of fund borrowings
Pembayaran liabilitas sewa (7,389) (479) Payment of lease liabilities
Pembayaran dividen tunai 27 (1,052,400) (2,457,420) Payments of cash dividends
Kas neto yang digunakan untuk Net cash used in
aktivitas pendanaan (1,513,389) (1,379,527) financing activities
KENAIKAN (PENURUNAN) NETO KAS NET INCREASE (DECREASE) IN CASH
DAN SETARA KAS 7,401,158 (1,493,559) AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 10,185,972 11,679,531 AT BEGINNING OF THE YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS,
AKHIR TAHUN 17,587,130 10,185,972 AT THE END OF THE YEAR
Kas dan setara kas terdiri dari: Cash and cash equivalents consist of:
Kas 4 872,657 873,509 Cash
Current account with
Giro pada Bank Indonesia 5 8,040,206 7,525,245 Bank Indonesia
Giro pada bank lain 6 630,611 955,392 Current accounts with other banks
Penempatan pada Bank Indonesia
dan bank lain - jangka waktu jatuh Placements with Bank Indonesia
tempo 3 bulan atau kurang sejak and other banks - maturing within
tanggal perolehan 7 8,043,656 831,826 3 months since acquisition date
Total kas dan setara kas 17,587,130 10,185,972 Total cash and cash equivalents
*)Tambahan informasi arus kas disajikan pada catatan 48 *)Additional information of cash flow presented in note 48
Catatan terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes form an integral part of these
laporan keuangan secara keseluruhan financial statements taken as a whole
6
Page 448
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. Umum 1. General
1.a. Pendirian Bank dan Informasi Umum 1.a. Establishment of the Bank and General
Information
PT Bank Mega Tbk didirikan di negara PT Bank Mega Tbk was established in the
Republik Indonesia dengan nama PT Bank Republic of Indonesia under the business
Karman berdasarkan akta pendirian No. 32 name of PT Bank Karman based on Notarial
tanggal 15 April 1969 yang kemudian diubah Deed No. 32 dated April 15, 1969 which was
dengan akta tanggal 26 November 1969 No. amended by Notarial Deed No. 47 dated
47, kedua akta tersebut dibuat di hadapan Mr. November 26, 1969, both deeds were effected
Oe Siang Djie, notaris di Surabaya. Akta by Mr. Oe Siang Djie, notary in Surabaya. The
pendirian ini disahkan oleh Menteri Kehakiman deed of establishment was approved by the
Republik Indonesia dalam Surat Keputusan Minister of Justice of the Republic of Indonesia
No. J.A 5/8/1 tanggal 16 Januari 1970 dan in its Decision Letter No. J.A 5/8/1 dated
telah diumumkan dalam Tambahan No. 55 January 16, 1970 and was published in
pada Berita Negara Republik Indonesia No. 13. Supplement No. 55 to the State Gazette of the
Anggaran dasar Bank telah mengalami Republic of Indonesia No. 13. The articles of
beberapa kali perubahan, perubahan terakhir association have been amended several times,
dilakukan dengan Akta Notaris Dharma with the latest amendment effected by Notarial
Akhyuzi, S.H., No. 08 tanggal 10 Maret 2023 Deed No. 08 of Dharma Akhyuzi, S.H., dated
mengenai perubahan modal ditempatkan dan March 10, 2023, regarding changes in issued
disetor. Perubahan tersebut telah diterima dan and paid-up capital. The amendment has been
dicatat oleh Menteri Hukum dan Hak Asasi accepted and recorded by the Minister of Law
Manusia Republik Indonesia dalam Surat and Human Rights of the Republic of
Keputusan No. AHU-0015234.AH.01.02 Indonesia in Decree No. AHU-
tanggal 10 Maret 2023. 0015234.AH.01.02, dated March 10, 2023.
Bank mulai beroperasi secara komersial sejak The Bank started its commercial operations in
tahun 1969 di Surabaya. Pada tahun 1992 1969 in Surabaya. In 1992, the Bank changed
nama Bank berubah menjadi PT Mega Bank its name to PT Mega Bank and on January 17,
dan pada tanggal 17 Januari 2000 berubah 2000 was changed to PT Bank Mega Tbk.
menjadi PT Bank Mega Tbk.
PT Mega Corpora adalah entitas induk dari PT Mega Corpora is the parent entity of the
Bank. Entitas induk terakhir Bank adalah Bank. The ultimate holding entity of the Bank is
CT Corpora. CT Corpora.
Sesuai dengan Pasal 3 anggaran dasar Bank, According to Article 3 of the Bank’s articles of
ruang lingkup kegiatan usaha Bank adalah association, the Bank is engaged in general
menjalankan kegiatan umum perbankan. Bank banking activities. The Bank was granted with
memperoleh izin usaha sebagai bank umum the license to conduct general banking
berdasarkan Surat keputusan Menteri activities based on the decision letter of the
Keuangan Republik Indonesia No. D.15.6.5.48 Minister of Finance of the Republic of
tanggal 14 Agustus 1969. Pada tanggal Indonesia No. D.15.6.5.48 dated August 14,
2 Agustus 2000, Bank memperoleh izin untuk 1969. On August 2, 2000, the Bank was
menyelenggarakan kegiatan usaha sebagai granted with the license to conduct custodian
wali amanat dari Badan Pengawas Pasar activities by the Capital Market and Financial
Modal - Lembaga Keuangan (“BAPEPAM-LK”). Institution Supervisory Agency ("BAPEPAM-
Bank juga memperoleh izin untuk menjalankan LK"). The Bank was also granted with the
aktivitas sebagai bank devisa berdasarkan license to conduct foreign exchange activities
surat keputusan Deputi Gubernur Senior Bank based on the decision letter of Senior Deputy
Indonesia No. 3/1/KEP/DGS/2001 tanggal Governor of Bank Indonesia No.
31 Januari 2001. 3/1/KEP/DGS/2001 dated January 31, 2001.
Kantor Pusat Bank berlokasi di Menara Bank The Bank’s Head Office is located at Menara
Mega, JI. Kapten Tendean 12-14A, Jakarta. Bank Mega, Jl. Kapten Tendean 12-14A,
Bank memiliki kantor sebagai berikut (tidak Jakarta. The Bank has the following offices
diaudit): (unaudited):
7
Page 449
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2025 2024
Kantor Wilayah 8 8 Regional Offices
Kantor Fungsional -- 2 Functional Offices
Kantor Cabang 55 55 Branches
Kantor Cabang Pembantu 300 306 Sub-branches
1.b. Penawaran Umum Saham Bank dan 1.b. The Bank’s Public Offerings and Increase
Penambahannya of Share Capital
Sesuai dengan Keputusan Rapat Umum Based on the decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 17 Januari 2000 January 17, 2000, which was notarized under
yang diaktakan dengan Akta Notaris Imas Notarial Deed No. 9 of lmas Fatimah, S.H., the
Fatimah, S.H., No 9. Bank telah melakukan Bank conducted an initial public offering of its
penawaran umum saham perdana kepada 112,500,000 shares with par value of Rp500
masyarakat sebanyak 112.500.000 saham (full amount) per share at offering price of
dengan nilai nominal Rp500 (nilai penuh) per Rp1,200 (full amount) per share. On March 15,
saham dan harga penawaran Rp1.200 (nilai 2000, in accordance with the letter from the
penuh) per saham. Pada tanggal 15 Maret chairman of BAPEPAM-LK No. S-
2000 sesuai dengan surat ketua BAPEPAM-LK 493/PM/2000, the Bank’s Registration
No. S-493/PM/2000, Pernyataan Pendaftaran Statement for the initial public offering became
Bank untuk menerbitkan saham kepada effective and on April 17, 2000, the shares
masyarakat di Indonesia menjadi efektif dan were listed and traded in the Indonesia Stock
pada tanggal 17 April 2000, saham-saham Exchange.
yang ditawarkan tersebut dicatat dan
diperdagangkan di Bursa Efek Indonesia.
Sesuai dengan Keputusan Rapat Umum Based on the decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholder held on
diselenggarakan pada tanggal 29 Maret 2001, March 29, 2001, which was notarized under
yang diaktakan dengan Akta Notaris Imas Notarial Deed No. 21 of lmas Fatimah, S.H.,
Fatimah, S.H., No. 21, Bank telah membagikan the Bank declared bonus shares of Rp69,526
saham bonus sebesar Rp69.526 dengan by issuing 139,052,000 bonus shares at par
menerbitkan sejumlah 139.052.000 saham value of Rp500 (full amount) per share which
bonus dengan nilai nominal Rp500 (nilai came from additional paid-in capital and
penuh) per saham yang berasal dari tambahan declared stock dividends of Rp63,785 or
modal disetor - agio saham dan membagikan 56,698,000 shares which came from retained
dividen saham sebesar Rp63.785 atau earnings using the closing price of the Bank’s
sejumlah 56.698.000 saham yang berasal dari shares published by the Indonesian Stock
saldo laba dengan menggunakan harga Exchange on March 28, 2001, at Rp1,125 (full
penutupan saham Bank di Bursa Efek amount) per share. Accordingly, the issued
Indonesia tanggal 28 Maret 2001 yaitu sebesar and fully paid-up capital of the Bank increased
Rp1.125 (nilai penuh) per saham. Dengan to Rp379,125 which represent 758,250,000
demikian, modal saham ditempatkan dan shares.
disetor penuh meningkat menjadi Rp379.125
yang terdiri dari 758.250.000 saham.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 22 Mei 2002 May 22, 2002, which was notarized under
yang diaktakan dengan Akta Notaris Imas Notarial Deed No. 33 of Imas Fatimah, S.H.,
Fatimah, S.H., No. 33, Bank telah melakukan the Bank offered Limited Public Offering I with
Penawaran Umum Terbatas I dengan Hak Pre-emptive Rights of 181,980,000 shares at
Memesan Efek Terlebih Dahulu seluruhnya par value of Rp500 (full amount) per share at
181.980.000 saham dengan nilai nominal offering price of Rp1,100 (full amount) per
Rp500 (nilai penuh) per saham dan harga share.
penawaran sebesar Rp1.100 (nilai penuh) per
saham.
8
Page 450
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Dengan Penawaran Umum Terbatas ini, modal With this Limited Public Offering, the issued
saham ditempatkan dan disetor penuh menjadi and fully paid-up share capital of the Bank
sebesar Rp470.115 yang terdiri dari became Rp470,115 representing 940,230,000
940.230.000 saham. Penawaran Umum shares. The Limited Public Offering I with Pre-
Terbatas I dengan Hak Memesan Efek Terlebih emptive Rights became effective through the
Dahulu tersebut telah memperoleh pernyataan chairman of BAPEPAM-LK’s letter No. S-
efektif dari ketua BAPEPAM-LK pada tanggal 1023/PM/2002 dated May 20, 2002.
20 Mei 2002 melalui surat No.S-1023/PM/2002.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 10 Maret 2005 March 10, 2005, which was notarized under
yang diaktakan dengan Akta Notaris Imas Notarial Deed No. 22 of Imas Fatimah, S.H.,
Fatimah, S.H., No. 22, Bank telah membagikan the Bank declared bonus shares of Rp141,034
saham bonus sebesar Rp141.034 dengan by issuing 282,068,998 bonus shares at par
menerbitkan sejumlah 282.068.998 saham value of Rp500 (full amount) per share, which
bonus dengan nilai nominal Rp500 (nilai came from additional paid-in capital and
penuh) per saham yang berasal dari tambahan declared stock dividends of Rp477,260
modal disetor - agio saham dan membagikan representing 203,089,644 shares, which came
dividen saham sebesar Rp477.260 atau from retained earnings using the closing price
sejumlah 203.089.644 saham yang berasal dari published by the Indonesian Stock Exchange
saldo laba dengan menggunakan harga on March 9, 2005, at Rp2,350 (full amount) per
penutupan saham Bank di Bursa Efek share. Accordingly, the issued and fully paid-in
Indonesia tanggal 9 Maret 2005 yaitu sebesar share capital increased to Rp712,694 which
Rp2.350 (nilai penuh) per saham. Dengan represent 1,425,388,642 shares.
demikian, modal saham ditempatkan dan
disetor penuh meningkat menjadi Rp712.694
yang terdiri dari 1.425.388.642 saham.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 24 Maret 2006 March 24, 2006, as notarized under Notarial
yang diaktakan dengan Akta Notaris Imas Deed No. 98 of Imas Fatimah, S.H., it is
Fatimah, S.H., No. 98, disetujui untuk resolved to offer Limited Public Offering Il with
melakukan Penawaran Umum Terbatas II Pre-emptive Rights representing 200,054,546
dengan Hak Memesan Efek Terlebih dahulu shares at par value of Rp500 (full amount) per
sejumlah 200.054.546 saham dengan nilai share at offering price of Rp2,500 (full amount)
nominal Rp500 (nilai penuh) per saham dengan per share. With this Limited Public Offering II,
harga penawaran sebesar Rp2.500 (nilai the issued and fully paid-in share capital of the
penuh) per saham. Dengan Penerbitan Umum Bank became Rp812,722 which represent
Terbatas II ini, modal saham ditempatkan dan 1,625,443,188 shares.
disetor penuh menjadi sebesar Rp812.722
yang terdiri dari 1.625.443.188 saham.
Keputusan Rapat Umum Pemegang Saham The decision of Annual General Meeting of
Tahunan yang diselenggarakan pada tanggal Shareholders held on May 20, 2009 as
20 Mei 2009 yang diaktakan dengan Akta notarized under Notarial Deed No. 49 on the
Notaris Imas Fatimah, S.H., No. 49 pada same date by lmas Fatimah, S.H., declared
tanggal yang sama, menyetujui pembagian bonus shares at a maximum of 1,555,781,337
saham bonus sebanyak-banyaknya shares which came from additional paid-in
1.555.781.337 saham yang berasal dari capital amounted to Rp777,890 which was
kapitalisasi agio saham sebesar Rp777.890 distributed proportionaly to the listed
yang dibagikan kepada para pemegang saham shareholders (Recording Date) with a ratio of
secara proporsional dengan ketentuan saham 67 new shares with par value of Rp500 (full
bonus akan dibagikan kepada pemegang amount) per share for every 70 shares owned
saham yang tercatat pada daftar pemegang by each shareholder, provided that any
saham yang berhak (Recording Date) dengan remaining fractional shares due to the division
9
Page 451
PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
rasio setiap pemegang 70 saham berhak based on the ratio are returned to the Bank.
mendapatkan 67 saham baru dengan harga With the declaration of these bonus shares, the
sebesar nilai nominal yaitu Rp500 (nilai penuh) issued and fully paid-in share capital of the
setiap saham dengan ketentuan apabila Bank became Rp1,590,612 which represent
terdapat sisa pecahan saham akibat 3,181,224,188 shares.
pembagian berdasarkan rasio tersebut maka
sisa pecahan tersebut dikembalikan kepada
Bank. Dengan pembagian saham bonus ini,
modal saham ditempatkan dan disetor penuh
menjadi sebesar Rp1.590.612 yang terdiri dari
3.181.224.188 saham.
Pendaftaran Umum Terbatas II dengan Hak The Limited Public Offering II with Pre-emptive
Memesan Efek Terlebih Dahulu tersebut telah Rights became effective through the chairman
memperoleh pernyataan efektif dari ketua of BAPEPAM-LK letter No. S-702/PM/2006
BAPEPAM-LK pada tanggal 23 Maret 2006 dated March 23, 2006. According to the
melaIui surat No. S-702/PM/2006. Sehubungan decision of Extraordinary General Meeting of
dengan hasil keputusan Rapat Umum Shareholders held on June 5, 2008, which was
Pemegang Saham Luar Biasa pada tanggal notarized under Notarial Deed No. 03 on the
5 Juni 2008, sebagaimana dinyatakan dalam same date by Imas Fatimah, S.H., the
Akta Notaris Imas Fatimah, S.H., No. 03 pada shareholders approved, among others, the
tanggal yang sama, pemegang saham Bank increase of the Banks authorized share capital
telah menyetujui antara lain peningkatan modal from Rp900,000 representing 1,800,000,000
dasar Bank dari Rp900.000 terdiri dari shares to Rp3,200,000 representing
1.800.000.000 saham menjadi Rp3.200.000 6,400,000,000 shares. The amendment of the
terdiri dari 6.400.000.000 saham. Perubahan Banks articles of association was received and
anggaran dasar tersebut telah diterima dan registered by the Minister of Law and Human
dicatat oleh Menteri Hukum dan Hak Asasi Right of the Republic of Indonesia in its
Manusia Republik Indonesia dalam Surat Decision Letter No. AHU-45346.AH.01.02 Year
Keputusan No. AHU-45346.AH.01.02 tanggal 2008 dated July 28, 2008. This amendment
28 Juli 2008. Perubahan ini juga telah was also registered under the Corporate
didaftarkan dalam Daftar Perusahaan dengan Registration under No. AHU-
No. AHU-0064063.AH.01.09 tanggal 28 Juli 0064063.AH.01.09 Year 2008 dated July 28,
2008. 2008.
Keputusan Rapat Umum Pemegang Saham The decision of Annual General Meeting of
Tahunan yang diselenggarakan pada tanggal Shareholders held on May 12, 2011 as
12 Mei 2011 yang diaktakan dengan Akta notarized under Notarial Deed No. 02 on the
Notaris Dharma Akhyuzi, S.H., No. 02 pada same date by Dharma Akhyuzi, S.H., declared
tanggal yang sama, menyetujui pembagian the issuance of 464,731,862 stock dividends
dividen saham sebanyak 464.731.862 saham which came from retained earnings at an
yang berasal dari saldo laba maksimum amount not to exceed Rp1,603,325 with par
sebesar Rp1.603.325 dengan harga sebesar value of Rp500 (full amount) per share,
nilai nominal yaitu Rp500 (nilai penuh) setiap provided that any remaining fractional shares
saham, dengan ketentuan apabila terdapat sisa are returned to the Bank. With the declaration
pecahan saham akibat pembagian berdasarkan of these stock dividends, the issued and fully
rasio tersebut maka sisa pecahan tersebut paid-in share capital of the Bank became
dikembalikan kepada Bank. Dengan Rp1,822,978 which represent 3,645,956,050
pembagian dividen saham ini, modal saham shares.
ditempatkan dan disetor penuh menjadi
sebesar Rp1.822.978 yang terdiri dari
3.645.956.050 saham.
Keputusan Rapat Umum Pemegang Saham The decision of Annual General Meeting of
Tahunan yang diselenggarakan pada tanggal Shareholders held on April 17, 2013, as
17 April 2013 yang diaktakan dengan Akta notarized under Notarial Deed No. 08 on the
Notaris Dharma Akhyuzi, S.H., No. 08 pada same date by Dharma Akhyuzi, S.H., declared
tanggal yang sama, menyetujui pembagian the issuance of 167,713,978 stock dividends
10
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
dividen saham sebanyak 167.713.978 saham which came from retained earnings at an
yang berasal dari saldo laba maksimum amount not to exceed Rp684,568 with par
sebesar Rp684.568 dengan harga sebesar nilai value of Rp500 (full amount) per share,
nominal yaitu Rp500 (nilai penuh) setiap provided that any remaining fractional shares
saham, dengan ketentuan apabila terdapat sisa are returned to the Bank.
pecahan saham akibat pembagian berdasarkan
rasio tersebut maka sisa pecahan tersebut
dikembalikan kepada Bank.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of Extraordinary
Pemegang Saham Luar Biasa yang General Meeting of Shareholders held on
diselenggarakan pada tanggal 17 April 2013, April 17, 2013 as notarized under notarial deed
yang diaktakan dengan Akta Notaris Dharma No. 09 on the same date by Dharma Akhyuzi,
Akhyuzi, S.H., No. 09 pada tanggal yang sama, S.H., the Bank declared bonus shares at a
Bank telah membagikan saham bonus maximum of 2,741,758,949 shares which
maksimum sebanyak 2.741.758.949 saham came from additional paid-in capital maximum
yang berasal dari tambahan modal disetor amounted to Rp1,370,959 which was
maksimum sebesar Rp1.370.959 yang distributed proportionaly to the shareholders
dibagikan kepada para pemegang saham with a ratio of 376 bonus shares with par value
secara proporsional dengan rasio pembagian of Rp500 (full amount) per share for every 500
setiap pemegang 500 saham memperoleh 376 shares owned by each shareholder, and
saham bonus dengan harga sebesar nilai declared stock dividends at a maximum of
nominal yaitu Rp500 (nilai penuh) per saham 408,347,077 stock dividends which came from
dan membagikan dividen saham maksimum retained earnings with a ratio for every 500
sebanyak 408.347.077 dividen saham yang shares owned by each shareholder received
berasal dari saldo laba dengan rasio 56 shares which was distributed proportionally
pembagian setiap pemegang 500 saham at an amount not to exceed Rp1,664,849 using
memperoleh 56 saham yang dibagikan secara the closing price of the Bank’s shares
proporsional maksimum sebesar Rp1.664.849 published by the Indonesia Stock Exchange on
dengan menggunakan harga penutupan saham April 16, 2013 at Rp4,050 (full amount) per
Bank di Bursa Efek Indonesia tanggal 16 April share, provided that any remaining fractional
2013 yaitu sebesar Rp4.050 (nilai penuh) per shares are returned to the Bank. With the
saham, dengan ketentuan apabila terdapat sisa declaration of these bonus shares and stock
pecahan saham akibat pembagian berdasarkan dividends, the issued and fully paid-in share
rasio tersebut maka sisa pecahan tersebut capital of the Bank became Rp3,481,888 which
dikembalikan kepada Bank. Dengan represent 6,963,775,206 shares.
pembagian saham bonus dan dividen saham
ini, modal saham ditempatkan dan disetor
penuh menjadi sebesar Rp3.481.888 yang
terdiri dari 6.963.775.206 saham.
Sesuai dengan Keputusan Rapat Umum Based on the Decision of the Annual General
Pemegang Saham Tahunan yang Meeting of Shareholders held on February 25,
diselenggarakan pada tanggal 25 Februari 2022, which was notarized under Notarial
2022, yang diaktakan dengan akta notaris Deed No. 09 of Dharma Akhyuzi, S.H., on the
Dharma Akhyuzi, S.H., No. 09 pada tanggal same date, the Bank declared bonus shares of
yang sama, Bank telah membagikan saham Rp2,043,868 by issuing 4,087,736,045 bonus
bonus sebanyak 4.087.736.045 saham pada shares at par value of Rp500 (full amount) per
harga sebesar nilai nominal yaitu Rp500 (nilai share, which came from the additional paid-up
penuh) setiap saham, yang berasal dari capital which were distributed to shareholders
tambahan modal disetor sebesar Rp2.043.868 in proportion to the distribution ratio for each
yang dibagikan kepada para pemegang saham holder of 1,000 shares receiving 587 bonus
secara proporsional dengan rasio pembagian shares and declared stock dividends of
setiap pemegang 1.000 saham memperoleh 689,413,745 shares which came from the
587 saham bonus dengan harga sebesar nilai retained earnings with a distribution ratio for
nominal yaitu Rp500 (nilai penuh) per saham each holder of 1,000 shares obtaining 99
dan membagikan dividen saham sebanyak shares distributed proportionally in the amount
11
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
689.413.745 saham yang berasal dari of Rp6,687,304 using the closing price of the
kapitalisasi saldo laba dengan rasio pembagian Bank's shares on the Indonesia Stock
setiap pemegang 1.000 saham memperoleh 99 Exchange dated March 11, 2022, at Rp9,700
saham yang dibagikan secara proporsional (full amount) per share, provided that any
sebesar Rp6.687.304 dengan menggunakan remaining fractional shares are returned to the
harga penutupan saham Bank di Bursa Efek Bank. With the declaration of these bonus
Indonesia tanggal 11 Maret 2022 yaitu Rp9.700 shares and stock dividends, the issued and
(nilai penuh) per saham, dengan ketentuan fully paid-in share capital of the Bank became
apabila terdapat sisa pecahan saham akibat Rp5,870,462 which represent 11,740,923,365
pembagian berdasarkan rasio tersebut maka shares.
sisa pecahan tersebut dikembalikan kepada
Bank. Dengan pembagian saham bonus dan
dividen saham ini, modal saham ditempatkan
dan disetor penuh menjadi sebesar
Rp5.870.462 yang terdiri dari 11.740.923.365
saham.
1.c. Dewan Komisaris, Direksi, Komite Audit dan 1.c. Boards of Commissioners, Directors, Audit
Karyawan Committee and Employees
Susunan Dewan Komisaris dan Direksi Bank The composition of the Bank’s Boards of
pada tanggal 31 Desember 2025 dan 2024, Commissioners and Directors as of
adalah sebagai berikut: December 31, 2025 and 2024 are as follows:
2025 2024
Dewan Komisaris: Board of Commisioners:
Komisaris Utama Chairul Tanjung Chairul Tanjung President Commissioner
Komisaris Independen Achjadi Ranuwisastra Achjadi Ranuwisastra Independent Commissioner
Komisaris Independen Lambock V Nahattands Lambock V Nahattands Independent Commissioner
Komisaris Independen Hizbullah Hizbullah Independent Commissioner
Direksi: Board of Directors:
Direktur Utama Kostaman Thayib Kostaman Thayib President Director
Wakil Direktur Utama Indivara Erni Indivara Erni Deputy President Director
Wakil Direktur Utama -- Lay Diza Larentie*) Deputy President Director
Direktur Kredit -- Madi D Lazuardi Loan Director
Direktur Treasuri dan Treasury and International
International Banking Martin Mulwanto Martin Mulwanto Banking Director
Direktur Kepatuhan dan Compliance and Human Capital
Sumber Daya Manusia Yuni Lastianto Yuni Lastianto Director
Direktur Operasi -- C. Guntur Triyudianto*) Operational Director
Direktur Teknologi Informasi -- Y. B Hariantono Information Technology Director
Direktur Wholesale Banking **) Madi D Lazuardi -- Wholesale Banking Director **)
Direktur Operasi dan Operations and
Teknologi Informasi***) Y. B Hariantono -- Information Technology Director ***)
Direktur Retail Banking **) Heriwan Gazali*) -- Retail Banking Director **)
*) Pengunduran diri Lay Diza Larentie sebagai Wakil *) The resignation of Mrs. Lay Diza Larentie from her
Direktur Utama dan C. Guntur Triyudianto serta position as Vice President Director and Mr. C. Guntur
pengangkatan Heriwan Gazali sebagai Direktur Retail Triyudianto as well as the appointment of Heriwan
Banking telah disetujui melalui Akta Notaris Dharma Gazali as Retail Banking Director has been formally
Akhyuzi, S.H. No.11 tanggal 27 Maret 2025 mengenai approved pursuant to Notarial Deed No. 11 dated
Pernyataan Keputusan Rapat. March 27, 2025, by Dharma Akhyuzi, S.H., regarding
the Statement of Meeting Resolutions.
**) Pada tahun 2025, Direktur Wholesale Banking dan **) In 2025, Wholesale Banking Director and Retail
Direktur Retail Banking merupakan pemisahan struktur Banking Director roles are separate positions form
dari Direktur Kredit. Loan Director.
***) Pada tahun 2025, Direktur Operasi dan Teknologi ***) In 2025, The Operations and Information Technology
Informasi merupakan penggabungan struktur dari Director role was formed by merging the Operations
Direktur Operasi dan Direktur Teknologi Informasi. Director and Information Technology Director roles.
Susunan Komite Audit Bank pada tanggal The composition of the Bank’s Audit
31 Desember 2025 dan 2024 adalah sebagai Committee as of December 31, 2025 and 2024
berikut: is as follows:
12
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2025 2024
Ketua Hizbullah Hizbullah Chairman
Anggota Purwo Junianto Purwo Junianto Member
Anggota Ivan Purnama Sanoesi Ivan Purnama Sanoesi Member
Pembentukan Komite Audit Bank telah The establishment of Bank’s Audit Committee
dilakukan sesuai dengan Peraturan Otoritas has complied with Financial Services Authority
Jasa Keuangan No. 55/POJK.04/2015 tanggal Regulation No. 55/POJK.04/2015 dated
29 Desember 2015. December 29, 2015.
Dewan Komisaris dan Direksi pada tanggal The Boards of Commissioners and Directors
31 Desember 2025 ditentukan berdasarkan as of December 31, 2025 were appointed
Rapat Umum Pemegang Saham Tahunan based on the decision of Annual General
pada tanggal 27 Maret 2025, yang berita Meeting of Shareholders held on March 27,
acaranya telah diaktakan dengan akta notaris 2025, the minutes of which were notarized
No. 10, Dharma Akhyuzi, S.H., pada tanggal through Notarial Deed No. 10 of Dharma
yang sama. Akhyuzi, S.H., on the same date.
Dewan Komisaris dan Direksi pada tanggal The Boards of Commissioners and Directors
31 Desember 2024 ditentukan berdasarkan as of December 31, 2024 were appointed
Rapat Umum Pemegang Saham Tahunan based on the decision of Annual General
pada tanggal 1 Maret 2024, yang berita Meeting of Shareholders held on March 1,
acaranya telah diaktakan dengan akta notaris 2024, the minutes of which were notarized
No. 07, Dharma Akhyuzi, S.H., pada tanggal through Notarial Deed No. 01 of Dharma
yang sama. Akhyuzi, S.H., on the same date.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the Bank
Bank memiliki karyawan tetap masing-masing has 3,847 and 4,271 permanent employees
3.847 dan 4.271 orang (tidak diaudit). (unaudited), respectively.
2. Informasi Kebijakan Akuntansi Material 2. Material Accounting Policy Information
Kebijakan akuntansi material yang diterapkan The material accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank
adalah seperti dijabarkan di bawah ini: are set out below:
Pernyataan Kepatuhan Statement of Compliance
Laporan keuangan Bank telah disusun dan The Bank’s financial statements were prepared
disajikan sesuai dengan Standar Akuntansi and presented in accordance with Indonesian
Keuangan di Indonesia yang meliputi Financial Accounting Standards which include
Pernyataan Standar Akuntansi Keuangan the Statement of Financial Accounting
(PSAK) dan Interpretasi Standar Akuntansi Standards (PSAK) and Interpretation of
Keuangan (ISAK) yang diterbitkan oleh Dewan Financial Accounting Standards (ISAK) issued
Standar Akuntansi Keuangan–Ikatan Akuntan by the Financial Accounting Standard
Indonesia (DSAK–IAI), serta peraturan Pasar Board–Indonesian Institute of Accountant
Modal yang berlaku antara lain Peraturan (DSAK–IAI), and regulations in the Capital
Otoritas Jasa Keuangan/Badan Pengawas Market include Regulations of Financial
Pasar Modal dan Lembaga Keuangan Sevices Authority/Capital Market and
(OJK/Bapepam-LK) No. VIII.G.7 tentang Supervisory Board and Financial Institution
pedoman penyajian laporan keuangan, (OJK/Bapepam-LK) No. VIII.G.7 regarding
keputusan Ketua Bapepam-LK guidelines for the presentation of financial
No. KEP-347/BL/2012 tentang penyajian dan statements, decree of Chairman of Bapepam-
pengungkapan laporan keuangan emiten atau LK No. KEP-347/BL/2012 regarding
perusahaan publik. presentation and disclosure of financial
statements of the issuer or public company.
13
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2.a. Dasar penyusunan laporan keuangan 2.a. Basis for preparation of the financial
statements
Laporan keuangan disusun berdasarkan harga The financial statements have been prepared
perolehan, kecuali untuk aset keuangan yang under the historical cost principle except for
diukur pada nilai wajar melalui penghasilan financial assets at fair value through
komprehensif lain dan aset dan liabilitas comprehensive income, financial assets and
keuangan yang diukur pada nilai wajar melalui liabilities measured at fair value through profit
laba rugi dan seluruh instrumen derivatif yang and loss and all of the derivative instruments
diukur berdasarkan nilai wajar dan aset tanah measured at fair value and land and building
dan gedung yang diukur pada nilai wajar sejak assets measured at fair value since
31 Desember 2015. Laporan keuangan disusun December 31, 2015. The financial statements
berdasarkan prinsip akuntansi berbasis akrual, have been prepared based on accrual
kecuali laporan arus kas. principle, excluding the statement of cash
flows.
Laporan arus kas disusun dengan The statements of cash flows were prepared
menggunakan metode langsung dengan based on the direct method with cash flows
mengelompokkan arus kas dalam aktivitas classified into cash flows from operating,
operasi, investasi dan pendanaan. Untuk tujuan investing and financing activities. For the
laporan arus kas, kas dan setara kas purpose of the statements of cash flows, cash
mencakup kas, giro pada Bank Indonesia dan and cash equivalents include cash, current
giro pada bank lain, penempatan pada Bank accounts with Bank Indonesia and other
Indonesia dan bank lain, Sertifikat Bank banks, placements with Bank Indonesia and
Indonesia dan Sertifikat Deposito Bank other banks, Certificates of Bank Indonesia
Indonesia yang jatuh tempo dalam 3 (tiga) and Deposits Certificates of Bank Indonesia
bulan sejak tanggal perolehan, sepanjang tidak maturing within 3 (three) months or less from
digunakan sebagai jaminan untuk pinjaman the acquisition date as long as they are not
serta tidak dibatasi penggunaannya. being pledged as collateral for borrowing nor
restricted.
Pos-pos dalam penghasilan komprehensif The items under other comprehensive income
lainnya disajikan terpisah antara akun-akun are presented separately between items to be
yang akan direklasifikasikan ke laba rugi dan reclassified to profit or loss and those items not
akun-akun yang tidak akan direklasifikasikan ke to be reclassified to profit or loss.
laba rugi.
Dalam penyusunan laporan keuangan sesuai The preparation of financial statements in
dengan Standar Akuntansi Keuangan di conformity with Financial Accounting
Indonesia, dibutuhkan estimasi dan asumsi Standards in Indonesia requires the use of
yang mempengaruhi: estimates and assumptions that affect:
• Nilai aset dan liabilitas dilaporkan, dan • The reported amounts of assets and
pengungkapan atas aset dan liabilitas liabilities and disclosure of contingent
kontinjensi pada tanggal laporan keuangan, assets and liabilities at the date of the
financial statements,
• Jumlah pendapatan dan beban selama • The reported amounts of revenues and
periode pelaporan. expenses during the reporting period.
Walaupun estimasi ini dibuat berdasarkan Although these estimates are based on
pengetahuan terbaik manajemen atas kejadian management’s best knowledge of current
dan tindakan saat ini, hasil yang timbul events and activities, actual results may differ
mungkin berbeda dengan jumlah yang from those estimates.
diestimasi semula.
14
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Estimasi-estimasi dan asumsi-asumsi yang Estimates and underlying assumptions are
digunakan ditelaah secara berkesinambungan. reviewed on an ongoing basis. Revisions to
Revisi atas estimasi akuntansi diakui pada accounting estimates are recognized in the
periode dimana estimasi tersebut direvisi dan period in which the estimate is revised and in
periode yang akan datang yang dipengaruhi any future periods affected.
oleh revisi estimasi tersebut.
Secara khusus, informasi mengenai hal-hal In particular, information about significant
penting yang terkait dengan ketidakpastian areas of estimation uncertainty and critical
estimasi dan pertimbangan-pertimbangan judgments in applying accounting policies that
penting dalam penerapan kebijakan akuntansi have material effect on the amount recognized
yang memiliki dampak yang material terhadap in the financial statements are described in
jumlah yang diakui dalam laporan keuangan Note 3.
dijelaskan di Catatan 3.
Mata uang penyajian yang digunakan pada The presentation currency used in the financial
laporan keuangan adalah Rupiah, yang statements is Indonesian Rupiah, which is the
merupakan mata uang fungsional Bank. functional currency of the Bank.
Seluruh angka dalam laporan keuangan ini, Figures in the financial statements are rounded
kecuali dinyatakan lain, dibulatkan menjadi to and stated in millions of Rupiah unless
jutaan Rupiah. otherwise stated.
Bank telah menyusun laporan keuangan The Bank has prepared the financial
dengan dasar bahwa Bank akan terus statements on the basis that it will continue to
mempertahankan kelangsungan usaha. operate as going concern.
2.b. Transaksi dan saldo dalam mata uang asing 2.b. Transactions and balances in foreign
currency
Transaksi dalam mata uang asing dicatat Transactions in foreign currencies are
dalam Rupiah berdasarkan kurs yang berlaku recorded in Rupiah based on the rates
pada saat transaksi dilakukan. Pada tanggal prevailing at the transaction dates. On the
pelaporan, aset dan liabilitas moneter dalam reporting date, monetary assets and liabilities
mata uang asing dijabarkan ke dalam Rupiah denominated in foreign currencies are
berdasarkan kurs tengah Reuters pukul 16.00 converted into Rupiah based on the Reuters’
WIB. Laba atau rugi selisih kurs yang terjadi middle rate at 16.00 Western Indonesian Time.
dikreditkan atau dibebankan pada laba rugi Exchange gains or losses from foreign
tahun yang bersangkutan. exchange transactions are credited or charged
to the current year profit or loss.
Kurs mata uang asing utama yang digunakan The major exchange rates used to translate
untuk menjabarkan mata uang asing ke dalam foreign currencies into Rupiah were as follows
Rupiah adalah sebagai berikut (nilai penuh): (full amount):
2025 2024
1 Poundsterling Inggris 22,440 20,219 1 Great Britain Poundsterling
1 Franc Swiss 21,026 17,815 1 Swiss Franc
1 Euro Eropa 19,571 16,758 1 European Euro
1 Dolar Amerika Serikat 16,675 16,095 1 United States Dollar
1 Dolar Singapura 12,965 11,845 1 Singapore Dollar
1 Dolar Australia 11,152 10,014 1 Australian Dollar
1 Dolar Selandia Baru 9,626 9,068 1 New Zealand Dollar
1 Yuan China 2,385 2,205 1 Chinese Yuan
1 Dolar Hong Kong 2,142 2,073 1 Hong Kong Dollar
1 Yen Jepang 107 103 1 Japanese Yen
15
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2.c. Informasi segmen 2.c. Segment information
Segmen operasi adalah komponen dari Bank An operating segment is a component of the
yang terlibat dalam aktivitas bisnis yang Bank that engages in business activities from
menghasilkan pendapatan dan menimbulkan which it may earn revenues and incur
beban, termasuk pendapatan dan beban yang expenses, including revenues and expenses
terkait dengan transaksi dengan komponen lain that relate to transactions with any of the
Bank, dimana hasil operasinya dikaji ulang Bank’s other components, whose operating
secara berkala oleh pengambil keputusan results are reviewed regularly by the Bank’s
utama dalam operasional Bank untuk membuat chief operating decision maker to make
keputusan mengenai sumber daya yang akan decision about resources allocated to the
dialokasikan pada segmen tersebut dan menilai segment and assess its performance, and for
kinerjanya, serta tersedia informasi keuangan which discrete financial information is
yang dapat dipisahkan. Hasil segmen yang available. Segment results that are reported to
dilaporkan kepada pengambil keputusan the Bank’s chief operating decision maker
operasional Bank meliputi komponen- include items directly attributable to a segment,
komponen yang dapat diatribusikan secara as well as those that can be allocated on a
langsung kepada suatu segmen, dan reasonable basis.
komponen-komponen yang dapat dialokasikan
dengan dasar yang wajar.
2.d. Transaksi dengan pihak berelasi 2.d. Transactions with related parties
Dalam menjalankan usahanya, Bank In the normal course of its business, the Bank
melakukan transaksi dengan pihak-pihak enters into transactions with related parties
berelasi seperti yang didefinisikan dalam PSAK which are defined under PSAK 224 regarding
No. 224 tentang “Pengungkapan Pihak-pihak “Related Party Disclosures”.
Berelasi”.
Pihak berelasi adalah orang atau entitas yang A related party is a person or an entity that is
terkait dengan entitas pelapor: related to the reporting entity:
a. Orang atau anggota keluarga dekatnya a. A person or a close member of that
mempunyai relasi dengan entitas pelapor person’s family is related to a reporting
jika orang tersebut: entity if that person:
i. Memiliki pengendalian atau i. Has control or joint control over the
pengendalian bersama atas entitas reporting entity;
pelapor;
ii. Memiliki pengaruh signifikan atas ii. Has significant influence over the
entitas pelapor; atau reporting entity; or
iii. Merupakan personel manajemen kunci iii. Is a member of the key management
entitas pelapor atau entitas induk dari personnel of the reporting entity or of a
entitas pelapor. parent of the reporting entity.
b. Suatu entitas berelasi dengan entitas b. An entity is related to the reporting entity if
pelapor jika memenuhi salah satu hal any of the following conditions applies:
berikut:
i. Entitas dan entitas pelapor adalah i. The entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group (which
sama (artinya entitas induk, entitas means that each parent, subsidiary,
anak, dan sesama entitas anak saling and fellow subsidiaries are related to
berelasi dengan entitas anak lainnya); each others);
16
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
ii. Satu entitas adalah entitas asosiasi ii. One entity is an associate or joint
atau ventura bersama dari entitas lain venture of the other entity (or an
(atau entitas asosiasi atau associate or joint venture of a
ventura bersama yang merupakan member of a group of which the other
anggota suatu kelompok usaha, entity is a member);
dimana 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. Satu entitas adalah ventura bersama iv. One 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 of the third entity;
ketiga;
v. Entitas tersebut adalah suatu program v. The entity is a post-employment
imbalan pascakerja untuk imbalan benefit plan for the benefit of
kerja dari salah satu entitas pelapor employees of either the reporting
atau entitas yang terkait dengan entitas entity, or an entity related to the
pelapor. Jika entitas pelapor adalah reporting entity. If the reporting entity
entitas yang menyelenggarakan in itself such a plan, the sponsoring
program tersebut, maka entitas employers are also related to the
sponsor juga berelasi dengan entitas reporting entity;
pelapor;
vi. Entitas yang dikendalikan atau vi. The entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified in (a);
diidentifikasi dalam huruf (a);
vii. Orang yang diidentifikasi dalam huruf vii. A person identified in (a) (i) has
(a) (i) memiliki pengaruh signifikan atas significant influence over the entity or
entitas atau merupakan personil is a member of the key management
manajemen kunci entitas (atau entitas personnel of the entity (or a parent of
induk dari entitas); atau the entity); or
viii. Entitas atau anggota dari kelompok di viii. The entity or any members of a group
mana entitas merupakan bagian dari of which it is a part, provides key
kelompok tersebut, menyediakan jasa management personnel service to the
personil manajemen kunci kepada reporting entity or to the parent of the
entitas pelapor atau kepada entitas reporting entity.
induk dari entitas pelapor.
Transaksi dengan pihak berelasi dilakukan Transactions with related parties are made on
berdasarkan persyaratan yang disetujui oleh terms agreed by both parties. Material
kedua belah pihak. Seluruh transaksi dan saldo transactions and balances with related parties
yang material dengan pihak-pihak berelasi are disclosed in the notes to the financial
diungkapkan dalam catatan atas laporan statements and the relevant details have been
keuangan yang relevan dan rinciannya telah presented in Note 39 of the financial
disajikan dalam Catatan 39 atas laporan statements.
keuangan.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2.e. Aset dan liabilitas keuangan 2.e. Financial assets and liabilities
Aset keuangan dan liabilitas keuangan Bank The Bank’s financial assets and liabilities
terdiri atas: mainly consist of:
Golongan (ditentukan oleh
Kategori yang didefinisikan oleh PSAK 109/
Bank)/Class (as determined by Subgolongan/Subclasses
Category as defined in PSAK 109
the Bank)
Aset keuangan yang diukur pada nilai wajar melalui Efek-efek/Marketable securities
laba-rugi/ Financial assets at fair value through profit
or loss Tagihan derivatif/Derivative receivables
Kas/Cash
Giro pada Bank Indonesia/Current accounts with Bank Indonesia
Giro pada bank lain/Current accounts with other banks
Penempatan pada Bank Indonesia dan bank lain/Placements with Bank Indonesia
and other banks
Efek-efek/Securites
Efek-efek yang dibeli dengan janji dijual kembali/ Securities purchased under
Aset keuangan yang diukur pada biaya perolehan agreement to resell
Aset keuangan/Financial
yang diamortisasi/Financial assets at amortized cost
Assets Tagihan akseptasi/Acceptance receivables
Kredit yang diberikan/Loans
Bunga yang masih akan diterima/Accrued
interest receivables
Piutang sewa/ Lease receivables
Setoran jaminan/Guarantee deposits
Tagihan penjualan surat berharga/ Receivables
Aset lain-lain/Other assets
from sales of marketable securities
Aset keuangan yang diukur pada nilai wajar melalui
penghasilan komprehensif lain/Financial assets at Aset yang diblokir/ Restricted assets
fair value through other comprehensive income
Liabilitas keuangan yang diukur pada nilai wajar
melalui laba-rugi/ Financial liabilities at fair value Liabilitas derivatif/Derivative liabilities
through profit or loss
Liabilitas segera/Obligation due immediately
Utang akseptasi/Acceptance payables
Simpanan nasabah/Deposits from customers
Simpanan dari bank lain/Deposits from other banks
Liabilitas Keuangan/ Efek-efek yang dijual dengan janji dibeli kembali/ Securities sold under agreement
Financial Liabilities Liabilitas keuangan yang diukur pada biaya to repurchase
perolehan yang diamortisasi/Financial liabilities at Obligasi subordinasi/Surbordinated bonds
amortized cost Pinjaman yang diterima/Borrowings
Bunga yang masih harus dibayar/Accrued
Beban yang masih harus dibayar interest payables
dan liabilitas lain-lain/ Accrued Setoran jaminan/Other deposits
expenses and other liabilities Kewajiban pembelian surat berharga/
Liabilities to purchase of marketable securities
i. Klasifikasi i. Classification
Bank mengklasifikasikan aset The Bank classifies its financial assets
keuangannya berdasarkan kategori according to the following categories at
sebagai berikut pada saat pengakuan awal: initial recognition:
• Aset keuangan yang diukur pada nilai • Financial assets measured at fair value
wajar melalui laba rugi; through profit or loss;
• Aset keuangan yang diukur pada nilai • Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income;
lain;
• Aset keuangan yang diukur pada biaya • Financial assets measured at amortized
perolehan diamortisasi. cost.
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika memenuhi amortized cost if they meet the following
kondisi sebagai berikut: conditions:
• aset keuangan dikelola dalam model • financial assets are managed in a
bisnis yang bertujuan untuk memiliki business model that aims to have
aset keuangan dalam rangka financial assets in order to collect
mendapatkan arus kas kontraktual; dan contractual cash flow; and
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• persyaratan kontraktual dari aset • the contractual terms of the financial
keuangan tersebut memberikan hak asset provide rights on a certain date
pada tanggal tertentu atas arus kas for cash flow obtained solely from
yang diperoleh semata dari pembayaran payment of principal and interest (SPPI)
pokok dan bunga (SPPI) dari jumlah on the principal amount outstanding.
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:
• Aset keuangan dikelola dalam model • Financial assets are managed in a
bisnis yang bertujuan untuk business model that aims to collect
mendapatkan arus kas kontraktual dan contractual cash flow and sell financial
menjual aset keuangan; dan assets; and
• Persyaratan kontraktual dari aset • The contractual requirements of the
keuangan tersebut memenuhi kriteria financial assets meet the SPPI criteria.
SPPI.
Pada saat pengakuan awal, Bank dapat At initial recognition, the Bank may make
membuat pilihan yang tidak dapat an irrevocable choice to present equity
dibatalkan untuk menyajikan instrumen instruments that are not held for trading at
ekuitas yang bukan dimiliki untuk fair value through other comprehensive
diperdagangkan pada nilai wajar melalui income.
penghasilan komprehensif lain.
Aset keuangan lainnya yang tidak Other financial assets that do not meet the
memenuhi persyaratan untuk requirements to be classified as financial
diklasifikasikan sebagai aset keuangan assets measured at amortized cost or fair
diukur pada biaya perolehan diamortisasi value through other comprehensive
atau nilai wajar melalui penghasilan income, are classified as measured at fair
komprehensif lain, diklasifikasikan sebagai value through profit or loss.
diukur pada nilai wajar melalui laba rugi.
Saat pengakuan awal Bank dapat At initial recognition, the Bank can make
membuat penetapan yang tidak dapat an irrevocable determination to measure
dibatalkan untuk mengukur aset yang assets that meet the requirements to be
memenuhi persyaratan untuk diukur pada measured at amortized cost or fair value
biaya perolehan diamortisasi atau nilai through other comprehensive income at
wajar melalui penghasilan komprehensif fair value through profit or loss, if the
lain pada nilai wajar melalui laba rugi, determination eliminates or significantly
apabila penetapan tersebut mengeliminasi reduces the measurement or recognition
atau secara signifikan mengurangi inconsistencies (sometimes referred to as
inkonsistensi pengukuran atau pengakuan ”accounting mismatch”).
(kadang disebut sebagai ”accounting
mismatch”).
Penilaian model bisnis Evaluation of business models
Model bisnis ditentukan pada level yang The business model is determined at a
mencerminkan bagaimana kelompok aset level that reflects how Bank’s 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:
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Bagaimana kinerja dari model bisnis • How the performance of the business
dan aset keuangan yang dimiliki dalam model and financial assets held in the
model bisnis dievaluasi dan dilaporkan business model are evaluated and
kepada personil manajemen kunci reported to the Bank’s key
Bank; management personnel;
• Apakah risiko yang memengaruhi • What risks affect the performance of the
kinerja dari model bisnis (termasuk aset business model (including financial
keuangan yang dimiliki dalam model assets held in the business model) and
bisnis) dan khususnya bagaimana cara specifically how the financial assets are
aset keuangan tersebut dikelola; dan managed; and
• Bagaimana penilaian kinerja pengelola • How to evaluate the performance of
aset keuangan (sebagai contoh, apakah managers of financial assets (for
penilaian kinerja berdasarkan nilai wajar example, whether performance
dari aset yang dikelola atau arus kas appraisals are based on the fair value
kontraktual yang diperoleh). of the assets being managed or the
contractual cash flows obtained).
Aset keuangan yang dimiliki untuk Financial assets held for trading or
diperdagangkan atau dikelola dan penilaian managed and which performance
kinerjanya berdasarkan nilai wajar diukur appraisals based on fair value are
pada nilai wajar melalui laba rugi. measured at fair value through profit or
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 Evaluation of contractual cash flows
kontraktual yang diperoleh semata dari obtained solely from payment of
pembayaran pokok dan bunga principal and interest
Untuk tujuan penilaian ini, pokok For the purpose of this valuation, principal
didefinisikan sebagai nilai wajar dari aset is defined as the fair value of financial
keuangan pada saat pengakuan awal. assets at initial recognition. Interest is
Bunga didefinisikan sebagai imbalan 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 dan biaya period of time and also the risk and
peminjaman standar, dan juga marjin laba. standard borrowing costs, as well as profit
margins.
Penilaian mengenai arus kas kontraktual An assessment of contractual cashflows
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:
• Peristiwa kontinjensi yang akan • Contingency events that will change the
mengubah waktu atau jumlah arus kas timing or amount of contractual cash
kontraktual; flow;
• Fitur leverage; • Leverage feature;
• Persyaratan pembayaran dimuka dan • Terms of advance payment and
perpanjangan kontraktual; contractual extension;
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Persyaratan mengenai klaim yang • Requirements regarding limited claims
terbatas atas arus kas yang berasal dari for cash flows from specific assets; and
aset spesifik; dan
• Fitur yang dapat mengubah nilai waktu • Features that can change the time
dari elemen uang. value of the money element.
Liabilitas keuangan diklasifikasikan dalam Financial liabilities are classified into the
kategori sebagai berikut pada saat following categories at initial recognition:
pengakuan awal:
• Liabilitas keuangan yang diukur pada • Financial liabilities at fair value through
nilai wajar melalui laporan laba rugi, profit or loss, which has 2 (two) sub-
yang memiliki 2 (dua) sub-klasifikasi, classifications, i.e. those designated as
yaitu liabilitas keuangan yang ditetapkan such upon initial recognition and those
demikian pada saat pengakuan awal classified as held for trading;
dan liabilitas keuangan yang telah
diklasifikasikan dalam kelompok
diperdagangkan;
• Liabilitas keuangan lain. Liabilitas • Other financial liabilities. Other financial
keuangan lainnya merupakan liabilitas liabilities pertain to financial liabilities
keuangan yang tidak dimiliki untuk dijual that are not held for trading nor
atau ditentukan sebagai nilai wajar designated as at fair value through
melalui laba rugi saat pengakuan profit or loss upon recognition of the
liabilitas. liability.
ii. Pengakuan ii. Recognition
Bank pada awalnya mengakui aset dan The Bank initially recognizes financial
liabilitas keuangan pada tanggal perolehan. asset and liabilities on the date of
Pembelian dan penjualan aset keuangan origination. Regular way purchases and
yang lazim (reguler) diakui pada tanggal sales of financial assets are recognized on
perdagangan dimana Bank memiliki the trade date at which the Bank commits
komitmen untuk membeli atau menjual aset to purchase or sell the asset. All other
tersebut. Semua aset dan liabilitas financial assets and liabilities are initially
keuangan lainnya pada awalnya diakui recognized on the trade date at which the
pada tanggal perdagangan dimana Bank Bank becomes a party to the contractual
menjadi suatu pihak dalam ketentuan provisions of the instruments.
kontraktual instrumen tersebut.
Pada saat pengakuan awal, aset atau A financial asset or liability is initially
liabilitas keuangan diukur pada nilai wajar measured at fair value plus (for an item not
ditambah (untuk item yang tidak diukur valued at fair value through profit and loss
pada nilai wajar melalui laba rugi setelah at initial recognition) transaction costs
pengakuan awal) biaya transaksi yang subsequently measured at fair value that
dapat diatribusikan secara langsung atas are directly attributable to the acquisition of
perolehan aset keuangan atau penerbitan financial assets or issuance of financial
liabilitas keuangan. Pengukuran aset dan liabilities. The subsequent measurement of
liabilitas keuangan setelah pengakuan awal financial assets and liabilities depends on
tergantung pada klasifikasi aset keuangan their classifications.
dan liabilitas keuangan tersebut.
Biaya transaksi hanya meliputi biaya-biaya Transaction costs include only those costs
yang dapat diatribusikan secara langsung that are directly attributable to the
untuk perolehan suatu aset keuangan atau acquisition of a financial asset or issue of a
penerbitan suatu liabilitas keuangan dan financial liability and are incremental costs
merupakan biaya tambahan yang tidak that would not have been incurred if the
akan terjadi apabila instrumen keuangan instrument had not been acquired or
tersebut tidak diperoleh atau diterbitkan. issued. In the case of financial assets,
Untuk aset keuangan, biaya transaksi transaction costs are added to the amount
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
ditambahkan pada jumlah yang diakui pada recognized initially, while for financial
awal pengakuan aset, sedangkan untuk liabilities, transaction costs are deducted
liabilitas keuangan, biaya transaksi from the amount of debt recognized
dikurangkan dari jumlah utang yang diakui initially.
pada awal pengakuan liabilitas.
Biaya transaksi tersebut diamortisasi Such transaction costs are amortized over
selama umur instrumen berdasarkan the terms of the instruments based on the
metode suku bunga efektif dan dicatat effective interest method and are recorded
sebagai bagian dari pendapatan bunga as part of interest income for transaction
untuk biaya transaksi sehubungan dengan costs related to financial assets or interest
aset keuangan atau sebagai bagian dari expense for transaction costs related to
beban bunga untuk biaya transaksi financial liabilities.
sehubungan dengan liabilitas keuangan.
iii. Pengukuran setelah pengakuan awal iii. Subsequent measurement
a. Aset keuangan dalam kelompok nilai a. Fair value through other
wajar melalui penghasilan comprehensive income financial
komprehensif lain dan aset keuangan assets and financial assets and
dan liabilitas keuangan yang diukur liabilities measured at fair value
pada nilai wajar melalui laporan laba through profit or loss are subsequently
rugi diukur pada nilai wajarnya. measured at fair value.
b. Aset dan liabilitas keuangan lainnya b. Assets and other financial liabilities
yang diukur pada biaya perolehan which are measured at amortized cost,
diamortisasi, diukur pada biaya are subsequently measured at
perolehan diamortisasi dengan amortized cost using the effective
menggunakan metode suku bunga interest method.
efektif.
iv. Penghentian pengakuan iv. Derecognition
Bank menghentikan pengakuan aset The Bank derecognizes a financial asset
keuangan pada saat hak kontraktual atas when the contractual rights to the cash
arus kas yang berasal dari aset keuangan flows from the financial asset expire, or
tersebut kadaluwarsa, atau pada saat Bank when the Bank transfers the rights to
mentransfer seluruh hak untuk menerima receive the contractual cash flows on the
arus kas kontraktual dari aset keuangan financial asset in a transaction in which
dalam transaksi dimana Bank secara substantially all the risks and rewards of
substansial telah mentransfer seluruh risiko ownership of the financial asset are
dan manfaat atas kepemilikan aset transferred. Any interest in transferred
keuangan yang ditransfer. Setiap hak atau financial assets that is created or retained
liabilitas atas aset keuangan yang by the Bank is recognized as a separate
ditransfer yang timbul atau yang masih asset or liability.
dimiliki oleh Bank diakui sebagai aset atau
liabilitas secara terpisah.
Bank menghentikan pengakuan liabilitas The Bank derecognizes a financial liability
keuangan pada saat liabilitas yang when its contractual obligations are
ditetapkan dalam kontrak dilepaskan atau discharged or cancelled or expired.
dibatalkan atau kedaluwarsa.
Dalam transaksi dimana Bank secara In transactions in which the Bank neither
substansial tidak memiliki atau tidak retains nor transfers substantially all the
mentransfer seluruh risiko dan manfaat risks and rewards of ownership of a
atas kepemilikan aset keuangan, Bank financial asset, the Bank derecognizes
menghentikan pengakuan aset tersebut the asset if it does not retain control over
jika Bank tidak lagi memiliki pengendalian the asset. The rights and obligations
atas aset tersebut. Hak dan kewajiban retained in the transfer are recognized
yang timbul atau yang masih dimiliki dalam separately as assets and liabilities as
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
transfer tersebut diakui secara terpisah appropriate. In transfers in which control
sebagai aset atau liabilitas. Dalam transfer over the asset is retained, the Bank
dimana pengendalian atas aset masih continues to recognize the asset to the
dimiliki, Bank tetap mengakui aset yang extent of its continuing involvement,
ditransfer tersebut sebesar keterlibatan determined by the extent to which it is
berkelanjutan, dimana tingkat exposed to changes in the value of the
keberlanjutan Bank dalam aset yang transferred asset.
ditransfer adalah sebesar perubahan nilai
aset yang ditransfer.
Bank menghapusbukukan saldo kredit dan The Bank writes off a loan and investment
efek utang untuk tujuan investasi, dan debt security balance, and any related
cadangan kerugian penurunan nilai terkait, allowance for impairment losses, when the
pada saat Bank menentukan bahwa kredit Bank determines that the loan or security
atau efek-efek tersebut tidak dapat ditagih. is uncollectible. This determination is
Keputusan ini diambil setelah reached after considering information such
mempertimbangkan informasi seperti telah as the occurrence of significant changes in
terjadinya perubahan signifikan pada posisi the borrowers/issuers financial position
keuangan debitur/penerbit sehingga such that the borrower/issuer can no
debitur/penerbit tidak lagi dapat melunasi longer pay the obligation, or that proceeds
liabilitasnya, atau hasil penjualan agunan from collateral will not be sufficient to pay
tidak akan cukup untuk melunasi seluruh back the entire exposure.
eksposur kredit yang diberikan.
v. Saling hapus v. Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
saling hapus dan nilai netonya dilaporkan offset and the net amount is reported in the
di laporan posisi keuangan jika, dan hanya statement of financial position if, and only
jika, saat ini terdapat hak yang berkekuatan if, there is currently an enforceable legal
hukum untuk saling hapus jumlah rights to offset the recognized amounts
keduanya dan terdapat intensi untuk and there is an intention to settle on a net
diselesaikan secara neto, atau untuk basis, or to realize the assets and settle
merealisasikan aset dan menyelesaikan the liabilities simultaneously.
liabilitas secara bersamaan.
Hak yang berkekuatan hukum berarti: Enforceable right means:
a. tidak terdapat kontinjensi di masa yang a. there are no contingencies in the
akan datang, dan future, and
b. hak yang berkekuatan hukum pada b. enforceable right to the following
kondisi-kondisi berikut ini; conditions;
i. kegiatan bisnis normal; i. deploying normal activities;
ii. kondisi kegagalan usaha; dan ii. conditions of business failures;
and
iii. kondisi gagal bayar atau bangkrut. iii. conditions of default or
bankruptcy.
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah bersih hanya jika diperkenankan net basis only when permitted by
oleh standar akuntansi. accounting standards.
vi. Pengukuran biaya diamortisasi vi. Amortized cost measurement
Biaya perolehan diamortisasi dari aset atau The amortized cost of a financial asset or
liabilitas keuangan adalah jumlah aset atau liability is the amount at which the financial
liabilitas keuangan yang diukur pada saat asset or liability is measured at initial
pengakuan awal dikurangi pembayaran recognition, minus principal repayments,
pokok, ditambah atau dikurangi dengan plus or minus the cumulative amortization
amortisasi kumulatif dengan menggunakan using the effective interest method of any
metode suku bunga efektif yang dihitung difference between the initial amount
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
dari selisih antara nilai awal dan nilai jatuh recognized and the maturity amount,
temponya, dan dikurangi cadangan minus allowance for impairment losses.
kerugian penurunan nilai.
vii. Pengukuran nilai wajar vii. 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 antara pelaku pasar pada date.
tanggal pengukuran.
Pengukuran nilai wajar mengasumsikan The fair value measurement is based on
bahwa transaksi untuk menjual aset atau the presumption that the transaction to sell
mengalihkan liabilitas terjadi: the asset or transfer the liability takes
place either:
• Di pasar utama untuk aset dan liabilitas • In the principal market for the asset or
tersebut; atau liability, or
• Jika tidak terdapat pasar utama, dipasar • In the absence of a principal market, in
yang paling menguntungkan untuk aset the most advantageous market for the
atau liabilitas tersebut. asset or liability.
Nilai wajar suatu aset atau liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan measured using the assumptions that
digunakan pelaku pasar ketika menentukan market participants would use when
harga aset dan liabilitas tersebut dengan pricing the asset or liability, assuming that
asumsi bahwa pelaku pasar bertindak market participants act in their economic
dalam kepentingan ekonomik terbaiknya. best interest.
Pengukuran nilai wajar aset non-keuangan A fair value measurement of a non-
memperhitungkan kemampuan pelaku financial asset takes into account a market
pasar untuk menghasilkan manfaat participant's ability to generate economic
ekonomik dengan menggunakan aset benefits by using the asset in its highest
dalam penggunaan tertinggi dan terbaiknya and best use or by selling it to another
atau dengan menjualnya kepada pelaku market participant that would use the asset
pasar lain yang akan menggunakan aset in its highest and best use.
tersebut dalam penggunaan tertinggi dan
terbaiknya.
Bank menggunakan teknik penilaian yang The Bank uses valuation techniques that
sesuai dalam keadaan dan dimana data are appropriate in the circumstances and
yang memadai tersedia untuk mengukur for which sufficient data are available to
nilai wajar, memaksimalkan penggunaan measure fair value, maximizing the use of
input yang dapat diobservasi yang relevan relevant observable inputs and minimizing
dan meminimalkan penggunaan input yang the use of unobservable inputs.
tidak dapat diobservasi.
Semua aset dan liabilitas dimana nilai All assets and liabilities for which fair value
wajar diukur atau diungkapkan dalam is measured or disclosed in the financial
laporan keuangan dapat dikategorikan statements are categorized within the fair
pada level hierarki nilai wajar, berdasarkan value hierarchy, described as follows,
tingkatan input terendah yang signifikan based on the lowest level input that is
atas pengukuran nilai wajar secara significant to the fair value measurement
keseluruhan: as a whole:
• Level 1 : harga kuotasian (tanpa • Level 1 : quoted (unadjusted) market
penyesuaian) di pasar aktif untuk aset prices in active markets for identical
atau liabilitas yang identik. assets or liabilities.
24
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Level 2 : input selain harga kuotasian • 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 asset or liability
liabilitas baik secara langsung (misalnya either directly (for example, price) or
harga) atau secara tidak langsung. indirectly.
• Level 3 : input untuk aset dan liabilitas • Level 3 : inputs for the asset and
yang bukan berdasarkan data pasar liability that are not based on
yang dapat diobservasi (input yang tidak observable market data (unobservable
dapat diobservasi). inputs).
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are
laporan keuangan secara berulang, Bank recognized in the financial statements on a
menentukan apakah terjadi transfer antara recurring basis, the Bank determines
level di dalam hierarki dengan cara whether transfers have occurred between
mengevaluasi kategori (berdasarkan input levels in the hierarchy by re-assessing
level terendah yang signifikan dalam categorization (based on the lowest level
pengukuran nilai wajar) setiap akhir input that is significant to the fair value
periode pelaporan. measurement as a whole) at the end of
each reporting period.
viii. Reklasifikasi instrumen keuangan viii. 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.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui laba rugi through profit or loss are recorded at fair
dicatat sebesar nilai wajarnya. Selisih value. The difference between the
antara nilai tercatat dengan nilai wajar recorded value and fair value is recognized
diakui sebagai keuntungan atau kerugian in profit or loss on the statement of profit or
pada laba rugi. loss and other comprehensive income.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui penghasilan classifications through other
komprehensif lain dicatat sebesar nilai comprehensive are recorded at their fair
wajarnya. values.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
nilai wajar melalui penghasilan fair value classification through other
komprehensif lain ke klasifikasi nilai wajar comprehensive income to fair value
melalui laba rugi dicatat pada nilai wajar. classification through profit or loss are
Keuntungan atau kerugian yang belum recorded at fair value. Unrealized gains or
direalisasi direklasifikasi ke laba rugi. losses are reclassified to profit or loss.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
nilai wajar melalui penghasilan fair value classifications through other
komprehensif lain ke klasifikasi biaya comprehensive income to the amortized
perolehan yang diamortisasi dicatat pada cost classification are recorded at carrying
nilai tercatat. Keuntungan atau kerugian value. Unrealized gains or losses is
yang belum direalisasi dihapus dari ekuitas removed from equity and adjusted agains
dan disesuaikan terhadap nilai wajar. the fair value.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications on financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value classification through profit or
nilai wajar melalui penghasilan loss to fair value classification through
komprehensif lain dicatat pada nilai wajar. other comprehensive income are recorded
at fair value.
25
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value classification through profit or
biaya perolehan yang diamortisasi dicatat loss to amortized cost classification are
pada nilai wajar. recorded at fair value.
2.f. Giro pada Bank Indonesia dan bank lain 2.f. Current accounts with Bank Indonesia and
other banks
Giro pada Bank Indonesia dan bank lain Subsequent to initial recognition, current
setelah perolehan awal dinilai sebesar biaya accounts with Bank Indonesia and other banks
perolehan diamortisasi dengan menggunakan are measured at their amortized cost using the
metode suku bunga efektif (EIR). Cadangan effective interest rate (EIR) method. Allowance
kerugian penurunan nilai untuk giro pada bank for impairment losses for current account with
lain diukur bila terdapat indikasi penurunan nilai other bank is assessed if there is an indication
dengan menggunakan metodologi penurunan of impairment using the impairment
nilai sebagaimana diungkapkan dalam Catatan methodology as disclosed in Note 2m.
2m.
2.g. Penempatan pada Bank Indonesia dan bank 2.g. Placements with Bank Indonesia and other
lain banks
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain merupakan penanaman dana dalam banks consist of call money, Bank Indonesia
bentuk call money, Fasilitas Simpanan Bank Deposit Facilities and time deposits.
Indonesia dan deposito berjangka.
Penempatan pada Bank Indonesia dinyatakan Placements with Bank Indonesia are stated at
sebesar saldo penempatan dikurangi dengan the outstanding balances, less unearned
pendapatan bunga yang ditangguhkan. interest income.
Penempatan pada bank lain pada awalnya Placements with other banks are initially
diukur pada nilai wajar ditambah biaya measured at fair value plus incremental direct
transaksi yang dapat diatribusikan secara transaction cost directly attributable to obtain
langsung dan merupakan biaya tambahan the financial asset, and subsequently
untuk memperoleh aset keuangan tersebut, measured at their amortized cost using the
dan setelah pengakuan awal diukur pada biaya effective interest rate (EIR) method. Allowance
perolehan diamortisasi menggunakan metode for impairment losses is assessed if there is an
suku bunga efektif (EIR). Cadangan kerugian indication of impairment using the impairment
penurunan nilai diukur bila terdapat indikasi methodology as disclosed in Note 2m.
penurunan nilai dengan menggunakan
metodologi penurunan nilai sebagaimana
diungkapkan dalam Catatan 2m.
2.h. Efek-efek 2.h. Securities
Efek-efek terdiri dari obligasi korporasi, Securities consist of corporate bonds,
Obligasi Pemerintah Indonesia, Obligasi Ritel Indonesian Government Bonds, Indonesian
Indonesia, Obligasi Republik Indonesia, dan Retail Bonds, Republic of Indonesia Bonds,
Sekuritas Rupiah Bank Indonesia (“SRBI”). and Bank Indonesia Rupiah Securities
(“SRBI”).
Efek-efek pada awalnya diukur pada nilai wajar Securities are initially measured at fair value
ditambah biaya transaksi, kecuali aset plus transaction costs, except for financial
keuangan yang diklasifikasikan pada nilai wajar assets classified as fair value through profit or
melalui laba rugi dimana biaya transaksi diakui loss where the transaction costs are
langsung ke laporan laba rugi dan penghasilan recognized directly to the statement of profit or
komprehensif lain. Pengukuran setelah loss and other comprehensive income.
pengakuan awal tergantung pada Subsequent measurement depends on their
klasifikasinya. classification.
26
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pengukuran efek-efek dan obligasi Pemerintah The measurement of securities and
didasarkan atas klasifikasinya sebagai berikut: Government bonds are based on the
classification of the securities as follows:
1. Aset keuangan yang diukur pada nilai 1. Financial assets measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income
lain
Surat-surat berharga yang diklasifikasikan Marketable securities which are classified
sebagai dinilai pada nilai wajar melalui under fair value through other
penghasilan komprehensif lain dinyatakan comprehensive income investments are
pada nilai wajar. Pendapatan bunga diakui stated at fair value. Interest income is
dalam laba rugi menggunakan metode recognized in the profit or loss using the
suku bunga efektif. Laba atau rugi selisih effective interest method. Foreign
kurs atas surat-surat berharga diakui pada exchange gains or losses on securities are
laba rugi. recognized in the profit or loss.
Perubahan nilai wajar lainnya diakui Other fair value changes are recognized
langsung dalam ekuitas sampai surat-surat directly in equity until the securities is sold
berharga dijual atau mengalami penurunan or impaired, whereby the cumulative gains
nilai, dimana akumulasi keuntungan dan and losses previously recognized in the
kerugian yang sebelumnya diakui dalam equity are recognized in the profit or loss.
ekuitas diakui dalam laba rugi.
2. Aset keuangan yang diukur pada nilai 2. Financial assets measured at fair value
wajar melalui laba rugi through profit or loss
Keuntungan atau kerugian yang belum Unrealized gains or losses resulting from
direalisasi akibat kenaikan atau penurunan changes in fair value are recognized in the
nilai wajarnya disajikan dalam laba rugi profit or loss in current year. The interest
tahun berjalan. Pendapatan bunga dari income from marketable securities is
surat-surat berharga dicatat dalam laba recorded in the profit or loss according to
rugi sesuai dengan persyaratan dalam the terms of the contract.
kontrak.
2.i. Instrumen keuangan derivatif 2.i. Derivative financial instruments
Seluruh instrumen derivatif (termasuk transaksi All derivative instruments (including foreign
valuta asing untuk tujuan pendanaan dan currency transactions for funding and trading)
perdagangan) dicatat dalam laporan posisi are recorded in the statement of financial
keuangan berdasarkan nilai wajarnya. Nilai position at fair value. Fair value is determined
wajar tersebut ditentukan berdasarkan harga based on market value using Bloomberg rate
pasar dengan menggunakan kurs Bloomberg at reporting date or discounted cash flow
pada tanggal laporan atau metode arus kas method.
yang didiskontokan.
Instrumen keuangan derivatif diakui di laporan Derivative financial instruments are recognized
posisi keuangan pada nilai wajar. Setiap in the statement of financial position at fair
kenaikan nilai wajar kontrak derivatif dicatat value. Each increase in fair value of derivative
sebagai aset apabila memiliki nilai wajar positif contract is recorded as asset when the fair
dan sebagai liabilitas apabila memiliki nilai value is positive and as liability when the fair
wajar negatif. value is negative.
Tagihan dan liabilitas derivatif diklasifikasikan Derivative receivables and payables are
sebagai aset dan liabilitas keuangan yang classified as financial assets and liabilities at
diukur pada nilai wajar melalui laba rugi. fair value through profit or loss.
Keuntungan atau kerugian dari kontrak derivatif Gains or losses on derivative contracts are
disajikan dalam laporan keuangan berdasarkan presented in the financial statements based on
tujuan Bank atas transaksi yaitu untuk (a) its purpose on the transaction, as (a) a hedge
27
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
lindung nilai atas nilai wajar, of the fair value, (b) a cash flow hedge, (c) a
(b) lindung nilai atas arus kas, (c) lindung nilai hedge of a net investment in foreign
atas investasi bersih pada kegiatan operasi luar operations, or (d) trading instruments, as
negeri, atau (d) instrumen perdagangan, follows:
sebagai berikut:
a. Keuntungan atau kerugian dari kontrak a. Gains or losses on derivative contracts that
derivatif yang ditujukan dan memenuhi are designated and qualified as hedging
syarat sebagai instrumen lindung nilai atas instruments of the fair value and the gains
nilai wajar dan keuntungan atau kerugian or losses on changes in fair value of assets
atas perubahan nilai wajar aset dan liabilitas and liabilities that are protected, recognized
yang dilindungi, diakui sebagai laba atau as a gain or loss may be
rugi yang dapat saling hapus dalam periode offset in the same accounting period. Any
akuntansi yang sama. Setiap selisih yang difference representing hedge
terjadi menunjukkan terjadinya ineffectiveness is recognized as profit or
ketidakefektifan lindung nilai dan secara loss in current year.
langsung diakui sebagai laba atau rugi
tahun berjalan.
b. Bagian efektif dari keuntungan atau b. The effective portions of gains or losses on
kerugian atas kontrak derivatif yang derivative contracts designated as cash
ditujukan sebagai lindung nilai atas arus kas flow hedge are reported as other
dilaporkan sebagai penghasilan comprehensive income. The ineffective
komprehensif lainnya. Bagian yang tidak portions of the hedge are reported as profit
efektif dari lindung nilai dilaporkan sebagai or loss in current year.
laba atau rugi tahun berjalan.
c. Keuntungan atau kerugian dari kontrak c. Gains or losses on derivative contracts
derivatif yang ditujukan sebagai lindung nilai designated as hedges of a net investment
atas investasi bersih pada kegiatan operasi in a foreign operation are reported as other
luar negeri dilaporkan sebagai penghasilan comprehensive income to the extent it is
komprehensif lainnya, sepanjang transaksi effective as a hedge.
tersebut dianggap efektif sebagai transaksi
lindung nilai.
d. Keuntungan atau kerugian dari kontrak d. Gains or losses on derivative contracts not
derivatif yang tidak ditujukan sebagai designated as a hedging instrument (or
instrumen lindung nilai (atau kontrak derivative contract that does not qualify as a
derivatif yang tidak memenuhi persyaratan hedging instrument) is recognized as profit
sebagai instrumen lindung nilai) diakui or loss in current year.
sebagai laba atau rugi pada tahun berjalan.
2.j. Efek-efek yang dibeli dengan janji dijual 2.j. Securities purchased under agreement to
kembali dan efek-efek yang dijual dengan resell and securities sold under agreement
janji dibeli kembali to repurchase
Efek-efek yang dibeli dengan janji dijual Securities purchased under agreements to
kembali (reverse repo) diakui sebesar harga resell (reverse repo) are recognized in the
jual kembali efek yang bersangkutan, dikurangi amount of the resale price of the related
pendapatan bunga yang belum diamortisasi. securities, less unamortized interest. The
Selisih antara harga beli dengan harga jual difference between purchase price and the
diperlakukan sebagai pendapatan bunga yang selling price is treated as unamortized interest
belum diamortisasi dan diakui sebagai and is recognized as interest income in
pendapatan bunga sesuai dengan jangka accordance with the period since the securities
waktu efek dibeli hingga dijual kembali dengan are purchased until they are resold by using
menggunakan metode suku bunga efektif Effective Interest Rate (EIR) method. The
(EIR). Efek yang dibeli tidak dibukukan sebagai securities received are not recorded as assets
aset dalam laporan posisi keuangan karena on the statements of financial position because
kepemilikan efek tetap berada pada pihak the ownership of the securities remains with
penjual. the seller.
28
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali diklasifikasikan sebagai biaya resell are classified as amortized cost.
perolehan yang diamortisasi.
Efek-efek yang dijual dengan janji dibeli Securities sold under agreement to repurchase
kembali (repo) diakui sebesar harga pembelian (repo) agreements are recognized at the
kembali yang disepakati dikurangi beban bunga agreed repurchase price less unamortized
yang belum diamortisasi. Beban bunga yang interest. The unamortized interest represents
belum diamortisasi merupakan selisih antara the difference between the selling price and
harga jual dengan harga beli kembali yang the agreed repurchase price and is recognized
disepakati dan diakui sebagai beban bunga as interest expense during the period from the
selama jangka waktu sejak efek dijual hingga sale of securities to the date of repurchase by
dibeli kembali dengan menggunakan metode using Effective Interest Rate (EIR) method.
suku bunga efektif (EIR). Efek yang dijual tetap The securities sold are recorded as assets on
dicatat sebagai aset dalam laporan posisi the statements of financial position because in
keuangan karena secara substansi kepemilikan substance the ownership of the securities
efek tetap berada pada pihak Bank sebagai remains with the Bank as the seller.
penjual.
Efek-efek yang dijual dengan janji dibeli Securities sold under agreement to repurchase
kembali diklasifikasikan sebagai liabilitas are classified as financial liabilities measured
keuangan yang diukur dengan biaya perolehan at amortized cost.
diamortisasi.
2.k. Kredit yang diberikan 2.k. Loans
Kredit yang diberikan pada awalnya diukur Loans are initially measured at fair value plus
pada nilai wajar ditambah biaya transaksi yang incremental transaction costs which can be
dapat diatribusikan secara langsung dan directly attributable and are additional costs to
merupakan biaya tambahan untuk memperoleh obtain those financial assets, and
aset keuangan tersebut, dan setelah subsequently measured at their amortized cost
pengakuan awal diukur pada biaya perolehan using the effective interest method. Allowance
diamortisasi dengan menggunakan metode for impairment losses is assessed if there is an
suku bunga efektif. Cadangan kerugian atas indication of impairment using the impairment
penurunan nilai dilakukan bila terdapat bukti methodology as disclosed in Note 2m.
objektif penurunan nilai dengan menggunakan
metodologi penurunan nilai sebagaimana
diungkapkan dalam Catatan 2m.
Kredit yang diberikan dihapusbukukan ketika Loans are written-off when there are no
tidak terdapat prospek yang realistis mengenai realistic prospects of collection or when the
pengembalian pinjaman atau hubungan normal Bank’s normal relationship with the
antara Bank dan debitur dengan jaminan telah collateralized borrowers has ceased to exist.
berakhir. Pinjaman yang tidak dapat dilunasi When loans are deemed uncollectible, they are
dihapusbukukan dengan mendebit cadangan written-off against the related allowance for
kerugian penurunan nilai. Pelunasan kemudian impairment losses. Subsequent recoveries of
atas pinjaman yang telah dihapusbukukan loans written-off are credited to the allowance
sebelumnya, dikreditkan ke cadangan kerugian for impairment losses from loans in the
penurunan nilai pinjaman di laporan posisi statement of financial position.
keuangan.
Restrukturisasi kredit Loan restructuring
Restrukturisasi kredit meliputi modifikasi Loan restructuring may involve a modification
persyaratan kredit, konversi kredit menjadi of the terms of the loans, conversion of loans
saham atau instrumen keuangan lainnya into equity or other financial instruments and/or
dan/atau kombinasi dari keduanya. a combination of both.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kerugian yang timbul dari restrukturisasi kredit Loss on loan restructuring in respect of
yang berkaitan dengan modifikasi persyaratan modification of the terms of the loans are
kredit diakui bila nilai tunai penerimaan kas recognized only if the cash value of total future
masa depan yang telah ditentukan dalam cash receipt specified in the new terms of the
persyaratan kredit yang baru, termasuk loan, including both receipt designated as
penerimaan yang diperuntukan sebagai bunga interest and those designated as loan principal,
maupun pokok, adalah lebih kecil dari nilai are less than the recorded amounts of loans
kredit yang diberikan yang tercatat sebelum before restructuring.
restrukturisasi.
Untuk restrukturisasi kredit bermasalah dengan For non-performing restructured loan which
cara konversi kredit yang diberikan menjadi involves a conversion of loan into equity or
saham atau instrumen keuangan lainnya, other financial instrument, a loss on loan
kerugian dari restrukturisasi kredit diakui hanya restructuring is recognized only if the fair value
apabila nilai wajar penyertaan saham atau of the equity investment or other financial
instrumen keuangan yang diterima dikurangi instrument received, reduced by estimated
estimasi biaya untuk menjualnya, adalah costs to sell the equity or other financial
kurang dari nilai tercatat kredit yang diberikan. instrument, is less than the carrying value of
the loan.
2.l. Tagihan dan utang akseptasi 2.l. Acceptance receivable and payable
Dalam kegiatan bisnis biasa, Bank memberikan In the ordinary course of business, the Bank
jaminan keuangan, seperti letters of credit, provides financial guarantees, consisting of
bank garansi dan akseptasi. letters of credit, bank guarantees and
acceptances.
Setelah pengakuan awal, tagihan dan utang After initial recognition, acceptance receivables
akseptasi dicatat pada biaya perolehan and payables are recorded at amortized cost.
diamortisasi.
Cadangan kerugian penurunan nilai dilakukan Allowances for impairment losses are
bila terdapat indikasi penurunan nilai dengan assessed if there is an indication of impairment
menggunakan metodologi penurunan nilai by using the impairment methodology as
sebagaimana diungkapkan dalam Catatan 2m. disclosed in Note 2m.
2.m. Penurunan nilai aset keuangan dan non- 2.m. Impairment of financial and non-financial
keuangan assets
i. Penurunan nilai aset keuangan i. Impairment of financial assets
Bank menganggap instrumen utang memiliki The Bank considers debt instruments to
risiko kredit yang rendah ketika peringkat have low credit risk when the credit risk
risiko kreditnya setara dengan definisi rating is at par with the globally understood
investment grade yang dipahami secara definition of investment grade.
global.
Pengukuran Kerugian Kredit Measurement of Expected Credit Losses
Ekspektasian (”KKE") (”ECL”)
Kerugian Kredit Ekspektasian adalah Expected Credit Loss is an estimate of the
estimasi probabilitas tertimbang dari weighted probability of a credit loss
kerugian kredit yang diukur sebagai berikut: measured as follows:
- Aset keuangan yang tidak memburuk - Financial assets that do not deteriorate at
pada tanggal pelaporan, kerugian kredit the reporting date, the expected credit
ekspektasian diukur sebesar selisih antara loss is measured at the difference
nilai kini dari seluruh kekurangan kas between the present value of all cash
(yaitu selisih antara arus kas yang shortages (i.e. the difference between the
terutang kepada Bank sesuai dengan cash flows owed to the Bank in
kontrak dan arus kas yang diperkirakan accordance with the contract and the
akan diterima oleh Bank); cash flows expected to be received by the
Bank);
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
- Aset keuangan yang memburuk pada - Financial assets that deteriorate at the
tanggal pelaporan, kerugian kredit reporting date, the expected credit loss is
ekspektasian diukur sebesar selisih antara measured at the difference between the
jumlah tercatat bruto dan nilai kini arus gross carrying amount and the present
kas masa depan yang diestimasi; value of estimated future cash flows;
- Komitmen pinjaman yang belum ditarik, - For undisbursed loan commitments,
kerugian kredit ekspektasian diukur expected credit losses are measured at
sebesar selisih antara nilai kini jumlah the difference between the present value
arus kas jika komitmen ditarik dan arus of the amount of cash flow if the
kas yang diperkirakan akan diterima oleh commitments is withdrawn and the cash
Bank; flow expected to be received by the Bank;
- Kontrak jaminan keuangan, kerugian - For financial guarantee contracts,
kredit ekspektasian diukur sebesar selisih expected credit losses are measured at
antara pembayaran yang diperkirakan the difference between the estimated
untuk mengganti pemegang atas kerugian payments to replace the holder for the
kredit yang terjadi dikurangi jumlah yang credit losses incurred less the amount
diperkirakan dapat dipulihkan. estimated to be recoverable.
Bank mengklasifikasikan kredit yang The Bank classifed the loans into 3 stages
diberikan menjadi 3 tahap/stage sesuai in accordance with its significant increase in
dengan peningkatan risiko kredit secara credit risk since their initial recognition.
signifikan sejak pengakuan awalnya.
Kerugian Kredit Ekspektasian 12 Bulan 12 Months - Expected Credit Losses
(Stage 1) (Stage 1)
KKE diakui pada saat pengakuan awal ECL are recognized at the time of initial
instrumen keuangan dan recognition of a financial instrument and
merepresentasikan kekurangan kas represent the lifetime cash shortfalls arising
sepanjang umur aset yang timbul dari from possible default events up to 12
kemungkinan gagal bayar di masa yang months into the future from the reporting
akan datang dalam kurun waktu 12 bulan date. ECL continues to be determined on
sejak tanggal pelaporan. KKE terus this basis until there is either a significant
ditentukan oleh dasar ini sampai timbul increase in the credit risk of an instrument
peningkatan risiko kredit yang signifikan or the instrument becomes credit-impaired.
pada instrumen tersebut atau instrumen If an instrument is no longer considered to
tersebut telah mengalami penurunan nilai exhibit a significant increase in credit risk,
kredit. Jika suatu instrumen tidak lagi ECL will revert to being determined on a 12-
dianggap menunjukkan peningkatan risiko month basis.
kredit yang signifikan, maka KKE dihitung
kembali berdasarkan basis 12 bulan.
Peningkatan Risiko Kredit yang Significant Increase in Credit Risk
Signifikan (Stage 2) (Stage 2)
Jika aset keuangan mengalami peningkatan If a financial asset experiences a significant
risiko kredit yang signifikan (“SICR”) sejak increase in credit risk (“SICR”) since initial
pengakuan awal, kerugian kredit recognition, an expected credit loss
ekspektasian diakui atas kejadian gagal provision is recognized for default events
bayar yang mungkin terjadi sepanjang umur that may occur over the lifetime of the
aset. Peningkatan signifikan dalam risiko asset. Significant increase in credit risk is
kredit dinilai dengan membandingkan risiko assessed by comparing the risk of default of
gagal bayar atas eksposur pada tanggal an exposure at the reporting date to the risk
pelaporan dengan risiko gagal bayar saat of default at origination (after taking into
pengakuan awal (setelah memperhitungkan account the passage of time). Significant
perjalanan waktu dari akun tersebut). does not mean statistically significant nor is
Signifikan tidak berarti signifikan secara it assessed in the context of changes in
statistik, juga tidak dinilai dalam konteks ECL. Whether a change in the risk of
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
perubahan dalam KKE. Perubahan atas default is significant or not is assessed
risiko gagal bayar dinilai signifikan atau using a number of quantitative and
tidak, dinilai menggunakan sejumlah faktor qualitative factors, the weight of which
kuantitatif dan kualitatif, yang bobotnya depends on the type of product and
bergantung pada tipe produk dan pihak counterparty. Financial assets that are 30
lawan. Aset keuangan dengan tunggakan days or more past due and not credit-
30 hari atau lebih dan tidak mengalami impaired will always be considered to have
penurunan nilai akan selalu dianggap telah experienced a significant increase in credit
mengalami peningkatan risiko kredit yang risk.
signifikan.
Eksposur yang Mengalami Penurunan Credit Impaired or Defaulted Exposures
Nilai Kredit atau Gagal Bayar (Stage 3) (Stage 3)
Aset hanya akan dianggap mengalami An asset is only considered credit impaired
penurunan nilai dan kerugian kredit and lifetime expected credit losses
ekspektasian sepanjang umurnya diakui, recognized, if there is observed objective
jika terdapat bukti objektif penurunan nilai evidence of impairment. These factors,
yang dapat diobservasi. Faktor-faktor yang which includes, amongst other factors,
diobservasi ini, termasuk antara lain aset assets in default or experiencing significant
gagal bayar atau mengalami kesulitan financial difficulty, or experiencing
keuangan yang signifikan atau mengalami forbearance on impaired credit.
forbearance atas kredit yang mengalami
penurunan nilai.
Aset keuangan yang mengalami penurunan Financial assets that are credit impaired or
nilai kredit atau gagal bayar merupakan aset in default represent those that are at least
yang setidaknya telah memiliki tunggakan 90 days past due in respect of principal
lebih dari 90 hari atas pokok dan/atau and/or interest. Financial assets are also
bunga. Aset keuangan juga dianggap considered to be credit impaired where the
mengalami penurunan nilai kredit di mana debtors are unlikely to pay on the
debitur kemungkinan besar tidak akan occurrence of one or more observable
membayar dengan terjadinya satu atau lebih events that have a detrimental impact on
kejadian yang teramati yang memiliki the estimated future cash flows of the
dampak menurunkan jumlah estimasi arus financial asset. Loss provisions against
kas masa depan dari aset keuangan credit impaired financial assets are
tersebut. Cadangan kerugian penurunan determined based on an assessment of the
nilai terhadap aset keuangan yang recoverable cash flows under a range of
mengalami penurunan nilai ditentukan scenarios, including the realisation of any
berdasarkan penilaian terhadap arus kas collateral held where appropriate.
yang dapat dipulihkan berdasarkan
sejumlah skenario, termasuk realisasi
jaminan yang dimiliki jika memungkinkan.
Aset Keuangan yang Direstrukturisasi Restructured Financial Assets
Jika ketentuan aset keuangan If the terms of the financial assets are
dinegosiasikan ulang atau dimodifikasi atau renegotiated or modified or the existing
aset keuangan yang ada diganti dengan financial assets are replaced with new ones
yang baru karena kesulitan keuangan due to the borrower’s financial difficulties,
peminjam, maka dilakukan penilaian apakah an assessment is made whether recognition
aset keuangan yang ada harus dihentikan of existing financial assets must be
pengakuannya dan kerugian kredit derecognized and expected credit losses
ekspektasian diukur sebagai berikut: measured as follows:
- Jika restrukturisasi tidak mengakibatkan - If the restructuring does not result in the
penghentian pengakuan aset yang ada, termination of recognition of existing
maka arus kas yang diperkirakan yang assets, then the estimated cash flows
timbul dari aset keuangan yang arising from the modified financial assets
dimodifikasi dimasukkan dalam are included in the calculation of cash
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
perhitungan kekurangan kas dari aset shortages of existing assets.
yang ada.
- Jika restrukturisasi akan menghasilkan - If the restructuring will result in a
penghentian pengakuan aset yang ada, derecognition of the existing assets, the
maka nilai wajar aset baru diperlakukan fair value of the new asset is treated as
sebagai arus kas akhir dari aset keuangan the final cash flow of the existing financial
yang ada pada saat penghentian assets at the time of derecognition. This
pengakuannya. Jumlah ini dimasukkan amount is included in the calculation of
dalam perhitungan kekurangan kas dari cash shortages from existing financial
aset keuangan yang ada yang assets which are discounted from the
didiskontokan dari tanggal penghentian date of derecognition to the reporting date
pengakuan ke tanggal pelaporan using the initial effective interest rate of
menggunakan suku bunga efektif awal the existing financial assets.
dari aset keuangan yang ada.
Aset Keuangan yang Memburuk Credit-impaired Financial Assets
Pada setiap tanggal pelaporan, Bank At each reporting date, the Bank assesses
menilai apakah aset keuangan yang dicatat whether the financial assets recorded at
pada biaya perolehan diamortisasi dan aset amortized cost and the financial assets of
keuangan instrumen utang yang dicatat debt instruments which are recorded at fair
pada nilai wajar melalui penghasilan value through other comprehensive income
komprehensif lain mengalami penurunan are credit- impaired (worsening). Financial
nilai (memburuk). Aset keuangan memburuk assets deteriorate when one or more events
ketika satu atau lebih peristiwa yang that have an adverse effect on the
memiliki dampak merugikan atas estimasi estimated future cash flows of the financial
arus kas masa depan dari aset keuangan assets have occurred.
telah terjadi.
Kriteria yang digunakan oleh Bank untuk The criteria used by the Bank to determine
menentukan bukti objektif penurunan nilai that there is objective evidence of
adalah sebagai berikut: impairment include:
- Kesulitan keuangan signifikan yang - Significant financial difficulties
dialami penerbit atau pihak peminjam; experienced by the issuer or the
borrower;
- Pelanggaran kontrak, seperti peristiwa - Breach of contract, such as a default or
gagal bayar atau peristiwa tunggakan; arrears;
- Pihak pemberi pinjaman, untuk alasan - The lender, for economic or contractual
ekonomik atau kontraktual sehubungan reasons in relation to the financial
dengan kesulitan keuangan yang dialami difficulties experienced by the borrower,
pihak peminjam, telah memberikan has given concessions to the borrower
konsesi pada pihak peminjam yang tidak which is not possible if the borrower does
mungkin diberikan jika pihak peminjam not experience such difficulties;
tidak mengalami kesulitan tersebut;
- Terjadi kemungkinan bahwa pihak - It is probable that the borrower will enter
peminjam akan dinyatakan pailit atau bankruptcy or the other financial
melakukan reorganisasi keuangan reorganization;
lainnya;
- Hilangnya pasar aktif dari aset keuangan - Loss of an active market for financial
akibat kesulitan keuangan; atau assets due to financial difficulties; or
- Pembelian atau penerbitan aset keuangan - Purchase or issuance financial asset at
dengan diskon sangat besar yang significant discount which reflect the
mencerminkan kerugian kredit yang credit loss that occurs.
terjadi.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Aset Keuangan yang dibeli atau yang Purchased or originated credit-impaired
berasal dari aset keuangan yang financial assets – POCI
mengalami penurunan nilai (Purchased
or originated credit-impaired financial
assets - POCI)
Aset keuangan dikategorikan sebagai POCI Financial assets are catergorized as POCI if
apabila terdapat bukti objektif penurunan there is objective evidence of impairment at
nilai pada saat pengakuan awal. Pada saat initial recognition. At initial recognition, no
pengakuan awal, tidak ada penyisihan allowance for credit losses is recognized
kerugian kredit yang diakui karena harga because the purchase price or value has
pembelian atau nilainya telah termasuk included lifetime estimated credit losses.
estimasi kerugian kredit sepanjang Furthermore, changes in lifetime credit
umurnya. Selanjutnya, perubahan kerugian losses, whether positive or negative, are
kredit sepanjang umurnya, apakah positif recognized in the statement of profit or loss
atau negatif, diakui dalam laporan laba rugi as part of the allowance for impairment
sebagai bagian dari cadangan kerugian losses.
penurunan nilai.
Penyajian penyisihan kerugian kredit Presentation of allowance for expected
ekspektasian dalam laporan posisi credit losses in statements of financial
keuangan position
Penyisihan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the statement of financial
sebagai berikut: positions as follows:
- Aset keuangan yang diukur pada biaya - Financial assets measured at amortized
perolehan diamortisasi, penyisihan cost, allowance for expected credit losses
kerugian kredit ekspektasian disajikan is presented as a deduction from the
sebagai pengurang dari jumlah tercatat gross carrying amount of the asset;
bruto aset;
- Komitmen pinjaman dan kontrak jaminan - Loan commitments and financial
keuangan, penyisihan kerugian kredit guarantee contracts, allowance for
ekspektasian disajikan sebagai provisi; expected credit losses is presented as a
provision;
- Instrumen utang yang diukur pada nilai - Debt instruments measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income,
lain, penyisihan kerugian kredit allowance for expected credit losses are
ekspektasian tidak diakui dalam laporan not recognized in the statement of
posisi keuangan karena jumlah tercatat financial position because the carrying
dari aset-aset ini adalah nilai wajarnya. amounts of these assets are at their fair
Namun demikian penyisihan kerugian values. However, allowance for expected
kredit ekspektasian diungkapkan dan credit losses is disclosed and recognized
diakui dalam penghasilan komprehensif in other comprehensive income.
lain.
Perhitungan penurunan nilai secara Individual impairment calculation
individual
Bank menetapkan kredit yang diberikan The Bank determines that loans should be
yang harus dievaluasi penurunan nilainya evaluated for impairment through individual
secara individual jika kredit yang diberikan evaluation if loans are classified as Stage 3
diklasifikasikan sebagai Stage 3 dan and considered individually significant. The
dianggap signifikan secara individual. Bank Bank assesses ECL by estimating the
menghitung KKE dengan mengestimasi expected future cash flow from the loans.
arus kas ekspektasian dari kredit yang
diberikan.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perhitungan penurunan nilai secara Collective impairment calculation
kolektif
Bank menetapkan kredit yang diberikan The Bank determines that loans should be
yang harus dievaluasi penurunan nilainya evaluated for impairment through collective
secara kolektif jika kredit yang diberikan evaluation if loans are classified as Stage 1,
diklasifikasikan sebagai Stage 1, Stage 2 Stage 2 and Stage 3 which are not
dan Stage 3 yang tidak dianggap signifikan considered individually significant. The
secara individual. Bank menghitung KKE Bank assesses ECL using collective
menggunakan pendekatan kolektif dengan approach with the risk parameter modelling
model parameter risiko yang menggunakan that incorporates a number of key
beberapa parameter utama, antara lain parameters, including the Probability of
Probability of Default (“PD”), Loss Given Default (“PD”), Loss Given Default (“LGD”),
Default (“LGD”), Exposure at Default Exposure at Default (“EAD”), and discount
(“EAD”), dan tingkat diskonto setelah rate after taking into consideration forward-
memperhitungkan informasi perkiraan masa looking information, including
depan, termasuk faktor makroekonomi. macroeconomic factors.
Bank menggunakan model yang kompleks The Bank primarily uses sophisticated
yang menggunakan matriks PD, LGD dan models that utilise the PD, LGD and EAD
EAD. metrics.
a. Probability of Default (“PD”) a. Probability of Default (“PD”)
Probabilitas yang timbul di suatu waktu The probability at a point in time that a
dimana debitur mengalami gagal bayar, counterparty will default, calibrated over
dikalibrasikan sampai dengan periode 12 up to 12 months from the reporting date
bulan dari tanggal laporan (Stage 1) atau (Stage 1) or over the lifetime of the
sepanjang umur (Stage 2 dan 3) dan product (Stage 2 and 3) and
digabungkan pada dampak asumsi incorporated to the impact of forward-
ekonomi masa depan yang memiliki looking economic assumptions that have
risiko kredit. PD diestimasikan pada poin an effect on credit risk. PD is estimated
in time di mana hal ini berfluktuasi at a point in time that means it will
sejalan dengan siklus ekonomi. fluctuate in line with the economic cycle.
b. Loss Given Default (“LGD”) b. Loss Given Default (“LGD”)
Kerugian yang diperkirakan akan timbul The loss that is expected to arise on
dari debitur yang mengalami gagal bayar default, incorporating the impact of
dengan menggabungkan dampak dari relevant forward-looking economic
asumsi ekonomi masa depan yang assumptions (if any), which represents
relevan (jika ada) di mana hal ini the difference between the contractual
mewakili perbedaan antara arus kas cash flows due and those that the Bank
kontraktual yang akan jatuh tempo expects to receive. The Bank estimates
dengan arus kas yang diharapkan untuk LGD based on the historical recovery
diterima. Bank mengestimasikan LGD rates and considers the recovery of any
berdasarkan data historis dari tingkat collateral that is integral to the financial
pemulihan dan memperhitungkan assets, taking into account forward-
pemulihan yang berasal dari jaminan looking economic assumptions if
terhadap aset keuangan dengan relevant.
mempertimbangkan asumsi ekonomi di
masa depan jika relevan.
c. Exposure at Default (“EAD”) c. Exposure at Default (“EAD”)
Perkiraan nilai eksposur neraca pada The expected balance sheet exposure at
saat gagal bayar dengan the time of default, taking into account
mempertimbangkan bahwa perubahan that expected change in exposure over
ekspektasi yang diharapkan selama the lifetime of the exposure. This
masa eksposur. Hal ini menggabungkan incorporates the impact of drawdowns of
dampak penarikan fasilitas yang committed facilities, repayments of
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
committed, pembayaran pokok dan principal and interest, amortisation and
bunga, amortisasi dan pembayaran early payments, together with the impact
dipercepat, bersama dengan dampak of forward-looking economic
asumsi ekonomi masa depan jika assumptions if relevant.
relevan.
Untuk menentukan kerugian kredit To determine the expected credit loss,
ekspektasian komponen-komponen ini akan these components are multiplied together
diperhitungkan secara bersama-sama dan and discounted to the balance sheet date
didiskontokan ke tanggal laporan keuangan using the effective interest rate as the
menggunakan diskonto berdasarkan suku discount rate.
bunga efektif.
Penerimaan kembali atas aset keuangan Recoveries of written-off financial assets
yang telah dihapusbukukan
Ketika kredit yang diberikan tidak tertagih, When a loan is uncollectible, it is written off
kredit yang diberikan tersebut dihapus buku against the related allowance for
dengan menjurnal balik cadangan kerugian impairment loss. Such loans are written off
penurunan nilai. Kredit yang diberikan after all the necessary procedures have
tersebut dapat dihapus buku setelah semua been completed and the amount of the loss
prosedur yang diperlukan telah dilakukan has been determined.
dan jumlah kerugian telah ditentukan.
Penerimaan kembali atas aset keuangan The recoveries of written-off financial assets
yang telah dihapusbukukan pada tahun in the current year are credited by adjusting
berjalan dikreditkan dengan menyesuaikan the allowance for impairment losses
akun cadangan kerugian penurunan nilai. accounts. Recoveries of written-off financial
Penerimaan kembali atas aset keuangan assets from previous years are recorded as
yang telah dihapusbukukan pada tahun operational income other than interest
sebelumnya dicatat sebagai pendapatan income.
operasional selain pendapatan bunga.
ii. Penurunan nilai aset non-keuangan ii. Impairment of non-financial assets
Nilai tercatat dari aset yang bukan aset The carrying amounts of the Bank’s non-
keuangan Bank, kecuali aset pajak financial assets, other than deferred tax
tangguhan, ditelaah setiap tanggal assets, are reviewed at each reporting date
pelaporan untuk menentukan apakah to determine whether there is any indication
terdapat indikasi penurunan nilai. Jika of impairment. If any such indication exists
indikasi tersebut ada, maka nilai yang dapat then the asset’s recoverable amount will be
dipulihkan dari aset tersebut akan estimated.
diestimasi.
Nilai yang dapat diperoleh kembali dari The recoverable amount of an asset or
suatu aset atau unit penghasil kas adalah cash generating unit is the greater of its
sebesar jumlah yang lebih tinggi antara nilai value in use and its fair value less costs to
pakainya dan nilai wajar aset atau unit sell. In assessing value in use,
penghasil kas dikurangi biaya untuk the estimated future cash flows are
menjual. Dalam menilai nilai pakai, estimasi discounted to their present value using
arus kas masa depan didiskontokan ke nilai pre-tax discount rate that reflects
sekarang dengan menggunakan tingkat current market assessments of the time
diskonto sebelum pajak yang mencerminkan value of money and the risks specific to the
penilaian pasar saat ini terhadap nilai kas asset.
kini dan risiko spesifik terhadap aset
tersebut.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Cadangan penurunan nilai diakui pada Allowance for impairment loss recognized in
tahun sebelumnya dinilai pada setiap prior year is assessed at each reporting
tanggal pelaporan untuk melihat adanya date for any indications that the loss has
indikasi bahwa kerugian telah menurun atau decreased or no longer exists. An
tidak ada lagi. Kerugian penurunan nilai impairment loss is reversed if there has
dijurnal balik jika terdapat perubahan been a change in the estimates used to
estimasi yang digunakan dalam determine the recoverable amount.
menentukan nilai yang dapat dipulihkan.
Cadangan kerugian penurunan nilai dijurnal Allowance for impairment losses is reversed
balik hanya hingga nilai tercatat aset tidak only to the extent that the asset’s carrying
melebihi nilai tercatat yang telah ditentukan, amount does not exceed the carrying
dikurangi dengan depresiasi atau amount that would have been determined,
amortisasi, jika cadangan penurunan nilai net of depreciation or amortization, if no
tidak pernah diakui. impairment loss had been recognized.
Bank tidak diwajibkan lagi untuk membentuk The Bank is not required to provide an
cadangan kerugian penurunan nilai untuk allowance for impairment losses for non-
aset non produktif, tetapi Bank tetap harus productive assets, but the Bank should still
menghitung cadangan kerugian penurunan calculate the impairment losses in
nilai mengacu pada standar akuntansi yang accordance with the applicable accounting
berlaku (Catatan 14b). standards (see Note 14b).
2.n. Aset tetap, aset hak-guna dan liabilitas sewa 2.n. Fixed assets, right-of-use assets and lease
liabilities
Aset tetap Fixed assets
Bank menerapkan kebijakan akuntansi model Bank applies revaluation model as accounting
revaluasi untuk aset tetap berupa tanah dan policy for land and buildings. Fixed assets
bangunan. Aset tetap selain tanah dan other than land and buildings apply cost model.
bangunan menggunakan model biaya.
Tanah dan bangunan disajikan sebesar nilai Land and buildings are stated at fair value, less
wajar, dikurangi akumulasi penyusutan untuk subsequent depreciation for buildings.
bangunan. Penilaian terhadap tanah dan Valuation of land and buildings is performed by
bangunan dilakukan oleh penilai independen external independent valuers with certain
eksternal yang telah memiliki sertifikasi. qualification. Valuations are performed with
Penilaian atas aset tersebut dilakukan secara sufficient regularity to ensure that the fair value
berkala untuk memastikan bahwa nilai wajar of a revalued asset does not differ materially
aset yang direvaluasi tidak berbeda secara from its carrying amount. Any accumulated
material dengan nilai tercatatnya. Akumulasi depreciation at the date of revaluation is
penyusutan pada tanggal revaluasi dieliminasi eliminated against the gross carrying amount
terhadap nilai tercatat bruto aset, dan nilai of the asset, and the net amount is restated to
netonya disajikan kembali sebesar nilai the revalued amount of the asset.
revaluasian aset tetap.
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset change
mengalami perubahan yang signifikan dan significantly, it is necessary to revaluate on an
fluktuatif, maka perlu direvaluasi secara annual basis, whereas if the fair value of the
tahunan, sedangkan jika nilai wajar dari aset revaluated asset does not change significantly,
yang direvaluasi tidak mengalami perubahan it is necessary to revaluate every 3 years,
yang signifikan dan fluktuatif, maka perlu taking the conditions of the related year into
dilakukan revaluasi setiap 3 tahun sekali, considerations.
dengan mempertimbangkan kondisi pada tahun
tersebut.
37
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kenaikan nilai tercatat yang timbul dari Increase in the carrying amount arising from
revaluasi tanah dan bangunan dicatat sebagai revaluation of land and buildings is recorded in
“Surplus Revaluasi Aset Tetap” dan disajikan “Revaluation Surplus of Fixed Assets” and
sebagai “Penghasilan Komprehensif Lain”. presented as “Other Comprehensive Income”.
Penurunan nilai tercatat yang timbul dari Decrease in carrying amount as a result of
revaluasi, jika ada, dicatat sebagai beban pada revaluation, if any, is recorded as expenses in
tahun berjalan. Apabila aset tersebut memiliki the current year. If the asset does have
saldo “Surplus Revaluasi Aset Tetap” maka balance on its “Revaluation Surplus of Fixed
selisih penurunan nilai tercatat tersebut Assets”, loss from revaluation of fixed asset is
dibebankan terhadap “Surplus Revaluasi Aset charged to “Revaluation Surplus of Fixed
Tetap” yang disajikan sebagai “Penghasilan Assets” which is presented as “Other
Komprehensif Lain” dan sisanya diakui sebagai Comprehensive Income” and the remaining
beban tahun berjalan. balance is charged to current year’s expenses.
Surplus revaluasi yang dipindahkan ke saldo The amount of the surplus transferred would
laba adalah sebesar perbedaan biaya be the difference between depreciation based
perolehan awalnya. Pemindahan surplus on the revalued carrying amount of the asset
revaluasi ke saldo laba tidak dilakukan melalui and depreciation based on the asset’s original
laba rugi. cost. Transfer from revaluation surplus to
retained earnings is not made through profit
and loss.
Aset tetap, selain tanah dan bangunan, pada Fixed assets, except land and buildings, are
awalnya dinyatakan sebesar harga perolehan. initially recognized at cost. Acquisition cost
Biaya perolehan mencakup harga pembelian includes purchase price and expenditures
dan semua pengeluaran-pengeluaran yang directly attributable to bring the assets to the
terkait secara langsung untuk membawa aset location and condition necessary for it to be
tersebut ke lokasi dan kondisi yang diperlukan capable of operating in the manner attended
untuk memungkinkan aset tersebut beroperasi by management. Subsequent to initial
sebagaimana ditentukan oleh manajemen. measurement, fixed assets are measured
Setelah pengukuran awal, aset tetap diukur using cost model, carried at its cost less
dengan model biaya, dicatat pada harga accumulated depreciation and accumulated
perolehan dikurangi akumulasi penyusutan dan impairment losses.
akumulasi kerugian penurunan nilai aset.
Tanah, termasuk biaya pengurusan legal hak Land, including legal cost incurred when the
atas tanah ketika tanah diperoleh pertama kali, land was first acquired, is recognized as part of
diakui sebagai bagian dari biaya perolehan the land acquisition cost and not amortized.
aset tanah dan tidak diamortisasi. Biaya The cost of the extension or renewal of legal
pengurusan perpanjangan atau pembaruan right over land is deferred and amortized over
legal hak atas tanah ditangguhkan dan the life of legal life or economic life of the land,
diamortisasi sepanjang umur hukum hak atau whichever is shorter.
umur ekonomi tanah, mana yang lebih pendek.
Penyusutan aset tetap selain tanah dihitung Depreciations of fixed assets other than land
dengan menggunakan metode garis lurus atau are calculated on a straight-line or double
saldo menurun berganda berdasarkan taksiran declining balance method based on the
masa manfaat aset tetap sebagai berikut: estimated useful lives of the assets as follows:
Tahun/
Years
Bangunan 20 Buildings
Peralatan dan perabot kantor, Office equipment and furniture and fixtures,
kendaraan dan perbaikan gedung 4-8 vehicles and building improvements
38
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Beban perbaikan dan pemeliharaan Normal repair and maintenance expenses are
dibebankan pada laba rugi; sedangkan charged to the profit or loss; while renovation
renovasi dan penambahan yang jumlahnya and betterments, which are significant and
signifikan dan memperpanjang masa manfaat prolong the useful life of assets, are capitalized
dikapitalisasi ke aset tetap yang bersangkutan. to the respective assets. The carrying amount
Nilai tercatat serta akumulasi penyusutan atas and the related accumulated depreciation of
aset tetap yang tidak digunakan lagi atau dijual, fixed assets which are not utilized anymore or
dikeluarkan dari kelompok aset tetap yang sold, are removed from the related Bank of
bersangkutan, dan laba atau ruginya diakui assets, and the gains or losses are recognized
dalam laba rugi. in the profit or loss.
Aset dalam penyelesaian merupakan aset yang Construction in progress consists of assets
masih dalam proses pembangunan dan belum that are still in progress of construction and are
siap untuk digunakan, serta dimaksudkan untuk not ready for use yet and are intended to be
dipergunakan dalam kegiatan usaha. Aset ini used for business activity. This account is
dicatat sebesar biaya yang telah dikeluarkan recorded based on the amount paid and
dan dipindahkan ke aset tetap yang transferred to the respective fixed assets when
bersangkutan pada saat selesai dan siap completed and ready to use.
digunakan.
Jumlah tercatat aset tetap dihentikan An item of fixed asset is derecognized upon
pengakuannya pada saat dilepaskan atau saat disposal or when no future economic benefits
tidak ada manfaat ekonomis masa depan yang are expected from its use or disposal. Any gain
diharapkan dari penggunaan atau or loss arising on derecognition of the asset
pelepasannya. Laba atau rugi yang timbul dari (calculated as the difference between the net
penghentian pengakuan aset (dihitung sebagai disposal proceeds and the carrying amount of
perbedaan antara jumlah neto hasil pelepasan the asset) is included in profit or loss in the
dan jumlah tercatat dari aset) diperhitungkan period such asset is derecognized.
dalam laba rugi pada periode aset tersebut
dihentikan pengakuannya.
Pada setiap akhir tahun buku, Bank melakukan The residual values, useful lives and methods
penelaahan atas nilai residu, masa manfaat of depreciation of fixed asset are reviewed by
dan metode penyusutan dan disesuaikan Bank and adjusted prospectively, if
secara prospektif. appropriate, at the end of each year.
Aset hak-guna dan liabilitas sewa Right-of-use assets and lease liabilities
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 a
sewa. Suatu kontrak merupakan atau lease. A contract is or contains a lease if the
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of
memberikan hak untuk mengendalikan an identified assets for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration. The Bank can
jangka waktu untuk dipertukarkan dengan choose not to recognise the right-of-use asset
imbalan. Bank dapat memilih untuk tidak and lease liabilities for:
mengakui aset hak-guna dan liabilitas sewa
untuk:
• sewa dengan jangka waktu kurang atau • Leases with a term of less or equal to 12
sama dengan 12 bulan dan tidak terdapat months and there is no call option;
opsi beli;
• sewa atas aset dengan nilai rendah. • Leases of low value assets.
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the 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 mengoperasikan • The Bank has the right to operate the
aset; dan assets; and
39
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Bank telah mendesain aset dengan cara • The Bank has designed the assets by
menetapkan sebelumnya bagaimana dan predetermining how and for what purpose it
untuk tujuan apa aset akan digunakan will be used.
selama periode penggunaan.
Bank mengakui liabilitas sewa sebesar jumlah The Bank recognized lease liabilities at the
pembayaran sewa yang masih harus dibayar amount of lease payments accrued to the end
hingga akhir masa sewa yang didiskontokan of the lease term which is discounted using the
dengan menggunakan suku bunga pinjaman incremental borrowing rate. While the right-of-
inkremental. Sedangkan aset hak guna use assets includes the amount of lease
mencakup jumlah liabilitas sewa yang diakui, liabilities recognized, initial direct costs paid,
biaya langsung awal yang dibayarkan, biaya restoration costs and lease payments on or
pemulihan dan pembayaran sewa yang before the start date of the lease, less lease
dilakukan pada atau sebelum tanggal mulai incentives received. Right-of-use are
sewa, dikurangi insentif sewa yang diterima. depreciated using the straight-line method over
Aset hak guna disusutkan dengan metode garis the shorter period between the lease term and
lurus selama jangka waktu yang lebih pendek the estimated useful life of the asset.
antara masa sewa dengan estimasi masa
manfaat aset.
Jika kepemilikan aset sewa dialihkan ke Bank If the ownership of lease asset is transferred to
pada akhir masa sewa atau pembayaran sewa the Bank at the end of the lease term or the
mencerminkan pelaksanaan opsi pembelian, lease payments reflect the exercise of the
penyusutan dihitung menggunakan estimasi purchase option, depreciation is calculated
masa manfaat ekonomis aset. Aset hak-guna using the estimated useful life of the assets.
diuji penurunan nilainya sesuai dengan Right-of-use assets are tested for impairment
PSAK 236 tentang “Penurunan Nilai Aset”. in accordance with PSAK 236 regarding
“Impairment of Assets”.
Pada tanggal dimulainya sewa, Bank mengakui On the initial lease date, the Bank recognized
liabilitas sewa yang diukur pada nilai kini dari lease liabilities which measured at the present
pembayaran sewa masa depan yang akan value of future lease payments that will be paid
dibayarkan selama masa sewa. Pembayaran over the lease term. Lease payments include
sewa termasuk pembayaran tetap (termasuk fixed payments (including substantially fixed
pembayaran tetap secara-substansi) dikurangi payments), less lease incentive receivables,
piutang insentif sewa, pembayaran sewa variable lease payments that depends on index
variabel yang bergantung pada indeks atau or interest rate, and the expected amount to be
suku bunga, dan jumlah yang diharapkan akan paid in a residual value guarantee. Lease
dibayar dalam jaminan nilai residu. payments also include the reasonable exercise
Pembayaran sewa juga termasuk harga price for the purchase option if it is determined
eksekusi opsi pembelian yang wajar jika to be made by the Bank and the payment of a
dipastikan akan dilakukan oleh Bank dan penalty to terminate the lease, if the lease term
pembayaran penalti untuk mengakhiri sewa, reflects the Bank exercising the lease
jika jangka waktu sewa mencerminkan Bank termination option. Variable lease payments
mengeksekusi opsi penghentian sewa. that are not depends on an index or interest
Pembayaran sewa variabel yang tidak rate are recognized as an expense in the
bergantung pada indeks atau suku bunga period in which the event or condition that
diakui sebagai beban pada periode di mana triggers the payment occurs.
peristiwa atau kondisi yang memicu
pembayaran terjadi.
Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
sewa, Bank menggunakan suku bunga payments, the Bank uses the lessee’s
pinjaman inkremental penyewa pada tanggal incremental borrowing rate at the inception
dimulainya sewa karena suku bunga implisit date of the lease since the implicit interest rate
dalam sewa tidak dapat ditentukan. Setelah in the lease cannot be determined. After the
tanggal dimulainya sewa, jumlah liabilitas sewa inception date of the lease, the amount of the
ditingkatkan untuk mencerminkan peningkatan lease liability is increased to reflect the interest
40
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
bunga dan dikurangi pembayaran sewa yang increase and less lease payments made.
dilakukan. Selain itu, jumlah tercatat liabilitas Furthermore, the lease liabilities carrying
sewa diukur kembali jika terdapat modifikasi, amount is remeasured if there are
perubahan jangka waktu sewa, perubahan modifications, changes in term of the lease,
pembayaran sewa, atau perubahan dalam lease payments, or the valuation of the option
penilaian opsi untuk membeli aset pendasar. to purchase the underlying asset.
Sewa jangka pendek (dengan jangka waktu Short-term leases (with term of less or equal to
kurang atau sama dengan 12 bulan) dan sewa 12 months) and leases of low-value assets,
aset bernilai rendah, serta elemen-elemen and elements of those leases, partially or
sewa tersebut, sebagian atau seluruhnya tidak entirely not applying the recognition principles
menerapkan prinsip-prinsip pengakuan yang stipulated by PSAK 116 will be treated the
ditentukan oleh PSAK 116 akan diperlakukan same as operating leases in PSAK 30. The
sama dengan sewa operasi pada PSAK 30. Bank will recognize these lease payments on a
Bank akan mengakui pembayaran sewa straight-line basis during the lease period on
tersebut dengan dasar garis lurus selama masa the statement of profit or loss and other
sewa dalam laporan laba rugi dan penghasilan comprehensive income. This expense is
komprehensif lain. Beban ini dicatat pada recorded under general and administrative
beban umum dan administrasi dalam laporan expenses in profit or loss.
laba rugi.
Penerapan pencatatan PSAK 116 berlaku The recording implementation of PSAK 116 is
untuk seluruh sewa (kecuali sebagaimana yang applied for all leases (except as stated earlier),
disebutkan sebelumnya), yaitu sebagai berikut: as follows:
a. Menyajikan aset hak-guna sebagai bagian a. Presents right-of-use assets as part of
dari aset tetap dan liabilitas sewa disajikan fixed assets and lease liabilities presented
sebagai bagian dari liabilitas lain-lain dalam as part of other liabilities in the statement
laporan posisi keuangan, yang diukur pada of financial position which measured at the
nilai kini dari pembayaran sewa masa present value of the future lease
depan; payments;
b. Mencatat penyusutan aset hak-guna dan b. Records depreciation of right-of-use assets
bunga atas liabilitas sewa dalam laporan and interest on lease liabilities in the
laba rugi dan penghasilan komprehensif; statement of profit or loss and other
dan comprehensive income; and
c. Memisahkan jumlah total pembayaran ke c. Separates the total amount of cash paid
bagian pokok (disajikan dalam kegiatan into principal portion (presented within
pendanaan) dan bunga (disajikan dalam financing activities) and interest (presented
kegiatan operasional) dalam laporan arus within operating activities) in the statement
kas. of cash flows.
2.o. Agunan yang diambil alih 2.o. Foreclosed assets
Agunan yang diambil alih disajikan dalam akun Foreclosed assets are presented in the other
aset lain-lain. assets account.
Agunan yang diambil alih dinyatakan sebesar Foreclosed assets are stated at net realizable
nilai realisasi bersih atau sebesar nilai value or stated at loan outstanding amount,
outstanding kredit yang diberikan, mana yang whichever is lower. Net realizable value is the
lebih rendah. Nilai realisasi bersih adalah nilai fair value of the foreclosed assets less
wajar agunan yang diambil alih dikurangi estimated costs of disposing the assets. The
dengan estimasi biaya untuk menjual agunan excess of loan receivable over the net
tersebut. Selisih lebih saldo kredit di atas nilai realizable value of the foreclosed assets is
realisasi neto dari agunan yang diambil alih charged to allowance for loan impairment
dibebankan ke dalam akun cadangan kerugian losses.
penurunan nilai kredit.
Selisih antara nilai agunan yang diambil alih The difference between the value of the
dan hasil penjualannya diakui sebagai foreclosed assets and the proceeds from the
keuntungan atau kerugian pada saat penjualan. sale of such property is recorded as a gain or
loss when the property is sold.
41
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Manajemen mengevaluasi nilai agunan yang Management evaluates the value of foreclosed
diambil alih secara berkala. Cadangan kerugian assets regularly. An allowance for possible
penurunan nilai pada agunan yang diambil alih losses on foreclosed assets are provided
dibentuk berdasarkan penurunan nilai agunan based on the decline in value of foreclosed
yang diambil alih. assets.
Beban-beban sehubungan dengan perolehan Expenses in relation with the acquisition and
dan pemeliharaan agunan yang diambil alih maintenance of foreclosed assets are charged
dibebankan pada laba rugi tahun berjalan pada in the profit or loss in the current year.
saat terjadinya.
2.p. Aset lain-lain 2.p. Other assets
Terdiri dari aset yang tidak material yang tidak Represent immaterial assets that cannot be
dapat digolongkan dalam pos-pos sebelumnya. classified under the above accounts. Other
Aset lain-lain dinyatakan sebesar nilai tercatat, assets are stated at carrying amount, which is
yaitu harga perolehan setelah dikurangi dengan cost less accumulated amortization, allowance
akumulasi amortisasi, penurunan nilai atau for impairment losses or possible losses.
cadangan kerugian.
2.q. Liabilitas segera 2.q. Obligations due immediately
Liabilitas segera merupakan liabilitas Bank Obligations due immediately represent the
kepada pihak lain yang sifatnya wajib segera Bank’s liabilities to beneficiaries that are
dibayarkan sesuai dengan perintah pemberi payable immediately in accordance with the
amanat atau perjanjian yang ditetapkan demand from the beneficiaries or as agreed
sebelumnya. Liabilitas segera dinyatakan upon by the Bank’s and the beneficiaries.
sebesar nilai liabilitas Bank kepada pemberi Obligation due immediately are stated at
amanat. outstanding payables to the beneficiaries.
2.r. Simpanan dari nasabah dan simpanan dari 2.r. Deposits from customer and deposits from
Bank lain other banks
Simpanan dari nasabah dan simpanan dari Deposits from customer and deposits from
bank lain pada awalnya diukur pada nilai wajar other banks are initially measured at fair value
ditambah biaya transaksi yang dapat plus directly attributable transaction costs and
diatribusikan secara langsung dan setelah subsequently measured at their amortized cost
pengakuan awal diukur pada biaya perolehan using the effective interest method.
diamortisasi dengan menggunakan metode
suku bunga efektif.
2.s. Pendapatan dan beban bunga 2.s. Interest income and expense
Pendapatan dan beban bunga diakui dalam Interest income and expenses are recognized
laba rugi dengan menggunakan metode suku in the profit or loss using the effective interest
bunga efektif. Suku bunga efektif adalah suku rate method. The effective interest rate is the
bunga yang secara tepat mendiskontokan rate that exactly discounts the estimated future
estimasi pembayaran dan penerimaan kas di cash payments and receipts through the
masa datang selama perkiraan umur dari aset expected life of the financial asset or financial
keuangan atau liabilitas keuangan (atau, jika liability (or, where appropriate, a shorter
lebih tepat, digunakan periode yang lebih period) to the carrying amount of the financial
singkat) untuk memperoleh nilai tercatat dari asset or financial liability. When calculating the
aset keuangan atau liabilitas keuangan. Pada effective interest rate, the Bank estimates
saat menghitung suku bunga efektif, Bank future cash flows considering all contractual
mengestimasi arus kas di masa datang dengan terms of the financial instrument but not future
mempertimbangkan seluruh persyaratan credit losses.
kontraktual dalam instrumen keuangan
tersebut, tetapi tidak mempertimbangkan
kerugian kredit di masa mendatang.
Perhitungan suku bunga efektif mencakup The calculation of the effective interest rate
biaya transaksi (Catatan 2e.ii) dan seluruh includes transaction costs (Note 2e.ii) and all
imbalan/provisi dan bentuk lain yang fees and points paid or received that are an
42
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
dibayarkan atau diterima yang merupakan integral part of the effective interest rate.
bagian tak terpisahkan dari suku bunga efektif.
Pendapatan dan beban bunga yang disajikan di Interest income and expenses presented in the
dalam laba rugi meliputi: profit or loss include:
a. Pendapatan dan beban bunga atas aset a. Interest income and expense on financial
keuangan yang diukur pada nilai wajar assets measured at fair value through
melalui penghasilan komprehensif lain other comprehensive income as well as
serta aset keuangan dan liabilitas financial assets and financial liabilities
keuangan yang dicatat berdasarkan biaya recorded at amortized cost are recognized
perolehan diamortisasi, diakui pada in the statement of profit or loss using the
laporan laba rugi dengan menggunakan effective interest method.
metode suku bunga efektif.
Jumlah tercatat bruto aset keuangan The gross carrying amount of a financial
adalah biaya perolehan diamortisasi aset asset is the amortized cost of a financial
keuangan sebelum disesuaikan dengan asset before adjusting for allowance for
cadangan penurunan nilai. impairment.
Dalam menghitung pendapatan dan beban In calculating interest income and
bunga, tingkat bunga efektif diterapkan expenses, the effective interest rate is
pada jumlah tercatat bruto aset (ketika aset applied to the gross carrying amount of an
tersebut bukan aset keuangan memburuk) asset (when the asset is not a deteriorated
atau terhadap biaya perolehan diamortisasi financial asset) or to the amortized cost of
dari liabilitas. a liability.
Untuk aset keuangan yang memburuk For financial assets that deteriorated after
setelah pengakuan awal, pendapatan initial recognition, interest income is
bunga dihitung dengan menerapkan tingkat calculated by applying an effective interest
bunga efektif terhadap biaya perolehan rate to the amortized cost of the financial
diamortisasi dari aset keuangan tersebut. assets. If the asset no longer deteriorates,
Jika aset tersebut tidak lagi memburuk, the calculation of interest income will be
maka perhitungan pendapatan bunga akan calculated by applying an effective interest
dihitung dengan menerapkan tingkat bunga rate to the gross carrying amount of the
efektif terhadap nilai tercatat bruto dari aset financial asset.
keuangan tersebut.
b. Keuntungan dan kerugian yang timbul dari b. Gains and losses arising from changes in
perubahan nilai wajar atas aset keuangan the fair value of fair value through other
yang diklasifikasikan dalam kelompok nilai comprehensive income financial assets
wajar melalui penghasilan komprehensif other than foreign exchange gains or
lain diakui secara langsung dalam laba rugi losses on debt instrument are recognized
komprehensif (merupakan bagian dari directly in other comprehensive income (as
ekuitas) sampai aset keuangan tersebut part of equity), until the financial asset is
dihentikan pengakuannya atau adanya derecognized or impaired, except gain or
penurunan nilai, kecuali keuntungan atau loss arising from changes in exchanges
kerugian akibat perubahan nilai tukar untuk rate for debt instrument.
instrumen utang.
Pada saat aset keuangan dihentikan When a financial asset is derecognized or
pengakuannya atau dilakukan penurunan impaired, the cumulative gains or losses
nilai, keuntungan atau kerugian kumulatif previously recognized in equity are
yang sebelumnya diakui dalam ekuitas recognized in profit or loss.
harus diakui pada laba rugi.
2.t. Provisi dan komisi 2.t. Fees and commissions
Pendapatan dan beban provisi dan komisi yang Fees and commission income and expenses
signifikan dan merupakan bagian tak that are significant and integral to the effective
terpisahkan dari suku bunga efektif atas aset interest rate on financial asset or financial
43
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
keuangan atau liabilitas keuangan dimasukkan liability are included in the measurement of the
ke dalam perhitungan suku bunga efektif. effective interest rate.
Pendapatan provisi dan komisi lainnya Other fees and commission income, including
termasuk provisi yang terkait dengan kegiatan credit related fees, export-import related fees,
perkreditan, kegiatan ekspor-impor, provisi syndication lead arranger fees, and provision
sebagai pengatur sindikasi dan provisi atas for services are recognized when the related
jasa diakui pada saat jasa tersebut dilakukan. services are performed.
Beban provisi dan komisi lainnya sehubungan Other fees and commission expense related
dengan transaksi antar bank diakui sebagai mainly to inter-bank transaction are recognized
beban pada saat jasa tersebut diterima. as expense when the service are received.
Apabila pinjaman diselesaikan sebelum jatuh The outstanding balances of unamortized fees
tempo, maka saldo pendapatan provisi dan and commissions on loans terminated or
komisi yang belum diamortisasi diakui pada settled prior to maturity are recognized as
saat pinjaman diselesaikan. income when the loans are settled.
2.u. Keuntungan/(kerugian) perubahan nilai 2.u. Gain/(loss) from changes in fair value of
wajar aset keuangan financial assets
Keuntungan/(kerugian) perubahan nilai wajar Gain/(loss) from changes in fair value of
instrumen keuangan merupakan perubahan financial instruments represent changes in fair
nilai wajar dari efek-efek dan instrumen value of securities and derivative instruments
derivatif yang ditetapkan pada nilai wajar designated at fair value through profit or loss.
melalui laba rugi.
2.v. Provisi 2.v. Provisions
Provisi diakui jika, sebagai akibat peristiwa A provision is recognized if, as a result of a
masa lalu, Bank memiliki kewajiban kini, baik past event, the Bank has a present legal or
bersifat hukum maupun bersifat konstruktif, constructive obligation that can be estimated
yang dapat diestimasi secara andal, dan reliably, and it is probable that an outflow of
kemungkinan besar penyelesaian kewajiban economic benefits will be required to settle the
tersebut mengakibatkan arus keluar sumber obligation.
daya yang mengandung manfaat ekonomi.
2.w. Liabilitas imbalan pasca-kerja 2.w. Post-employment benefits liability
Skema pensiun diklasifikasikan sebagai Pension schemes are classified as either
program iuran pasti atau program imbalan defined contribution plans or defined benefit
pasti, tergantung pada substansi ekonomi dari plans, depending on the economic substance
syarat dan kondisi utama program tersebut. of the plan as derived from its principal terms
Program iuran pasti adalah program pensiun and conditions. A defined contribution plan is a
yang mewajibkan Bank membayar sejumlah pension plan under which the Bank pays fixed
iuran tertentu kepada entitas terpisah. contributions into a separate entity.
Bank tidak memiliki kewajiban hukum atau The Bank has no legal or constructive
konstruktif untuk membayar iuran lebih lanjut obligations to pay further contributions if the
jika entitas tersebut tidak memiliki aset yang fund does not hold sufficient assets to pay all
cukup untuk membayar seluruh imbalan atas employees the benefits relating to employee
jasa yang diberikan pekerja pada periode service in the current and prior periods. A
berjalan dan tahun-tahun sebelumnya. defined benefit plan is a pension plan that is
Program imbalan pasti adalah program pensiun not a defined contribution plan. Typically,
yang bukan merupakan program iuran pasti. defined benefit plans define an amount of
Program imbalan pasti adalah program pensiun pension benefit that an employee will receive
yang menentukan jumlah imbalan pensiun upon retirement, usually dependent on one or
yang akan diterima seorang pekerja pada saat more factors such as age, years of service and
pensiun, biasanya berdasarkan pada satu atau compensation.
lebih faktor seperti usia, masa kerja, dan
kompensasi.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank harus mencadangkan jumlah minimal The Bank is required to provide a minimum
imbalan pensiun sesuai dengan Undang- amount of pension benefit in accordance with
Undang No. 6 Tahun 2023 tentang Cipta Kerja Law No. 6 Year 2023 on Job Creation (Job
(Undang-Undang Cipta Kerja) yang mana Creation Law) which amendment of Labor Law
merupakan amendemen dari UU No. 11 Tahun No. 11 Year 2020. Pension costs under the
2020. Beban pensiun berdasarkan program Bank’s defined benefit pension plans are
dana pensiun manfaat pasti Bank ditentukan determined by periodic actuarial calculation
melalui perhitungan aktuaria secara periodik using the projected-unit-credit method and
dengan menggunakan metode projected-unit applying the assumptions on discount rate,
credit dan menerapkan asumsi atas Tingkat return on plan assets and annual rate of
diskonto, hasil atas aset program dan tingkatan increase in compensation.
kenaikan manfaat pasti pensiun tahunan.
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
setara dengan nilai kini kewajiban imbalan pasti pension plans is equivalent to the present
pada akhir tahun pelaporan. Kewajiban imbalan value of the defined benefit obligation at the
pasti dihitung setiap tahun oleh aktuaris end of the reporting year. The defined benefit
independen dengan menggunakan metode obligation is calculated annually by
Projected Unit Credit. independent actuaries using the Projected Unit
Credit method.
Nilai kini kewajiban imbalan pasti ditentukan The present value of the defined benefit
dengan mendiskontokan arus kas keluar yang obligation is determined by discounting the
diestimasi dengan menggunakan tingkat bunga estimated future cash outflows using the
obligasi korporat berkualitas tinggi dalam interest rates of high-quality corporate bonds
denominasi mata uang dimana imbalan akan that are denominated in the currency in which
dibayarkan dan memiliki jangka waktu jatuh the benefits will be paid, and that have terms of
tempo mendekati jangka waktu kewajiban maturity approximating the terms of the related
pensiun. Apabila tidak terdapat pasar aktif pension obligations. When there is no deep
untuk obligasi korporat tersebut, digunakan market for such bonds, the market rates of
bunga obligasi pemerintah. government bonds are used.
Biaya jasa lalu diakui segera dalam laba rugi. Past service costs are recognized immediately
Keuntungan dan kerugian atas kurtailmen atau in profit or loss. Gains or losses on the
penyelesaian suatu program imbalan pasti curtailment or settlement of a defined benefit
diakui pada saat kurtailmen atau penyelesaian plan are recognized when the curtailment or
tersebut terjadi. settlement occurs.
Pengukuran kembali yang timbul dari Remeasurements arising from experience
penyesuaian pengalaman dan perubahan adjustments and changes in actuarial
asumsi-asumsi aktuarial dibebankan atau assumptions are charged or credited to equity
dikreditkan pada ekuitas dalam laporan in the statement of other comprehensive
penghasilan komprehensif lain pada periode income in the period in which they arise. The
dimana beban tersebut terjadi. Akumulasi saldo accumulated remeasurements balance is
pengukuran kembali dilaporkan di saldo laba. reported in retained earnings.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2.x. Perpajakan 2.x. Taxation
Beban pajak terdiri dari pajak kini dan The tax expense comprises current and
tangguhan. Beban pajak diakui dalam laba rugi. deferred tax. Tax expense is recognized in the
profit or loss.
Manajemen melakukan evaluasi secara Management periodically evaluates the
periodik atas posisi yang diambil dalam surat positions taken in tax returns with respect to
pemberitahuan pajak apabila terdapat situasi di situation in which applicable tax regulation is
mana peraturan perpajakan yang berlaku subject to interpretation. The Bank establishes
adalah subjek atas interpretasi. Bank provisions, where appropriate, on the basis of
membentuk cadangan, jika dianggap perlu, amounts expected to be paid to the tax
berdasarkan jumlah yang diestimasikan akan authorities.
dibayarkan ke kantor pajak.
Pajak penghasilan tangguhan disajikan dengan Deferred income tax is determined using the
menggunakan metode liabilitas untuk semua liability method, for all temporary differences
perbedaan temporer yang muncul antara dasar arises between the tax bases of assets and
pengenaan pajak atas aset dan liabilitas liabilities and their carrying values for financial
dengan nilai tercatatnya dalam rangka reporting purposes at each reporting date.
kebutuhan laporan keuangan pada setiap Currently enacted or substantially enacted tax
tanggal pelaporan. Tarif pajak yang berlaku rates are used to determine deferred income
digunakan dalam menentukan pajak tax.
penghasilan tangguhan.
Aset pajak tangguhan diakui apabila terdapat Deferred tax assets are recognized to the
kemungkinan besar bahwa jumlah laba pada extent that it is probable that future taxable
masa mendatang akan memadai untuk profit will be available to compensate the
mengkompensasi aset pajak tangguhan yang deferred tax assets that arise from temporary
muncul akibat perbedaan temporer tersebut. differences.
Perbedaan antara nilai tercatat dari aset The difference between the carrying amount of
revaluasian dan dasar pengenaan pajak a revalued asset and its tax base is a
merupakan perbedaan temporer sehingga temporary difference that gives rise to a
menimbulkan liabilitas atau aset pajak deferred tax liability or asset, except for certain
tangguhan, kecuali untuk aset tertentu seperti asset such as land, which realization is taxed
tanah yang pada saat realisasinya dikenakan with final tax on gross value of transaction.
pajak final yang dikenakan atas nilai bruto
transaksi.
Koreksi terhadap liabilitas perpajakan diakui Amendments to taxation obligations are
saat surat ketetapan pajak diterima atau jika recorded when an assessment is received or, if
mengajukan keberatan, pada saat keputusan appealed against, when the results of the
atas keberatan tersebut telah ditetapkan. appeal have been decided.
2.y. Laba per saham 2.y. Earnings per share
Laba per saham dasar dihitung dengan Earnings per share is computed by dividing
membagi laba tahun berjalan dengan rata-rata income for the year with the weighted average
tertimbang jumlah saham biasa yang number of outstanding common shares issued
ditempatkan dan disetor penuh selama tahun and are fully paid-up during the year, after
yang bersangkutan, setelah memperhitungkan considering effect of stock dividends and
pembagian dividen saham dan saham bonus bonus shares distribution that applied
yang diterapkan secara restrospektif. retrospectively.
2.z. Program loyalitas pelanggan 2.z. Customer loyalty program
Program loyalitas pelanggan digunakan Bank Customer loyalty program is used by the Bank
untuk memberikan insentif kepada pelanggan to provide customers with incentives to buy
untuk membeli barang atau jasa entitas-entitas goods or services of certain entities. If a
tertentu. Jika pelanggan membeli barang atau customer buys goods or services of certain
jasa entitas tertentu, maka Bank akan entities, the Bank grants the customer award
memberikan poin penghargaan kepada credits (often described as “points”). The
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
pelanggan (seringkali disebut sebagai “poin”). customer can redeem the award credits for
Pelanggan dapat menukar poin penghargaan awards such as free or discounted goods or
tersebut dengan barang atau jasa secara gratis services. This interpretation applies to
atau dengan potongan harga. Interpretasi ini customer loyalty award credits that:
berlaku untuk poin penghargaan loyalitas
pelanggan yang:
a. diberikan oleh Bank kepada pelanggannya a. the Bank grants its customers as part of a
sebagai bagian dari transaksi penjualan sales transaction, i.e. a sale of goods,
yaitu penjualan barang, pemberian jasa, rendering of services or use by a customer
atau penggunaan aset entitas-entitas of certain entities’ assets; and
tertentu oleh pelanggan; dan
b. bergantung pada pemenuhan terhadap b. subject to fulfilment of any further
setiap kondisi lebih lanjut yang disyaratkan, qualifying conditions, the customers can
pelanggan dapat menukar barang atau redeem for free or discounted goods or
jasa secara gratis atau dengan potongan services in the future.
harga di masa depan.
2.aa. Sewa 2.aa. Lease
Bank sebagai lessor Bank as lessor
Dalam sewa menyewa operasi, Bank sebagai Under an operating lease, the Bank as a lessor
lessor mengakui aset untuk sewa operasi di presents assets subject to operating leases in
laporan posisi keuangan sesuai sifat aset its statements of financial position according to
tersebut. Bank mencatat aset tersebut sebagai the nature of the asset. The Bank recorded
aset sewa operasi yang disusutkan dengan those assets as assets under operating leases
menggunakan metode garis lurus selama umur which is depreciated using straight-line method
manfaat aset tersebut. Biaya langsung awal over the estimated useful lives of the assets.
sehubungan proses negosiasi sewa operasi Initial direct costs incurred in negotiating an
ditambahkan ke jumlah tercatat dari aset operating lease are added to the carrying
sewaan dan diakui sebagai beban selama amount of the leased asset and recognized
masa sewa dengan dasar yang sama dengan over the lease term on the same basis as
pendapatan sewa. Rental kontinjen, apabila rental income. Contingent rents, if any, are
ada, diakui sebagai pendapatan pada tahun- recognized as revenue in the years in which
tahun terjadinya. they are earned.
Bank sebagai lessee Bank as lessee
Kebijakan akuntansi sehubungan dengan The accounting policy related to the adoption
penerapan PSAK 116 dimana Bank adalah of PSAK 116 where Bank as the lessee has
sebagai lessee diungkapkan pada Catatan 2n been disclosed in Note 2n to the financial
atas laporan keuangan. statements.
2.ab. Standar baru dan amendemen atas standar 2.ab. New accounting standard and amendment
yang berlaku efektif pada tahun berjalan to standards which have been efective in
the current year
Standar baru dan amendemen atas standar The following are amendments and
yang berlaku efektif untuk periode yang dimulai improvements to standards which effective for
pada atau setelah 1 Januari 2025, dengan periods beginning on or after January 1, 2025,
penerapan dini diperkenankan yaitu: with early adoption is permitted, are as follows:
• PSAK 117: Kontrak Asuransi; • PSAK 117: Insurance Contract; and
• Amendemen PSAK 117: Kontrak • Amendments PSAK 117: Insurance
Asuransi tentang Penerapan Awal PSAK Contract regarding Initial Application of
117 dan PSAK 109 – Informasi PSAK 117 and PSAK 109 – Comparative
Komparatif; Information;
• Amendemen PSAK 221: Pengaruh • Amendments PSAK 221: Foreign
Perubahan Kurs Valuta Asing tentang Exchange Rate regarding Lack of
Kekurangan Kertukaran; Exchangeability;
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Beberapa PSAK juga diamendemen yang Several PSAKs were also amended which
merupakan amendemen konsekuensial were consequential amendments due to the
karena berlakunya PSAK 117: Kontrak enactment of PSAK 117: Insurance Contracts,
Asuransi, yaitu: as follows:
• PSAK 103: Kombinasi Bisnis • PSAK 103: Business Combinations
• PSAK 105: Aset Tidak Lancar yang • PSAK 105: Non-Current Assets Held for
Dikuasai untuk Dijual dan Operasi yang Sale and Discontinued Operations
Dihentikan
• PSAK 107: Instrumen Keuangan: • PSAK 107: Financial Instruments:
Pengungkapan Disclosures
• PSAK 109: Instrumen Keuangan • PSAK 109: Financial Instruments
• PSAK 115: Pendapatan dari Kontrak • PSAK 115: Income from Contracts with
dengan Pelanggan Customers
• PSAK 201: Penyajian Laporan Keuangan • PSAK 201: Presentation of Financial
Statements
• PSAK 207: Laporan Arus Kas • PSAK 207: Statement of Cash Flows
• PSAK 216: Aset Tetap • PSAK 216: Fixed Assets
• PSAK 219: Imbalan Kerja • PSAK 219: Employee Benefits
• PSAK 228: Investasi pada Entitas • PSAK 228: Investment in Associated
Asosiasi dan Ventura Bersama Entities and Joint Ventures
• PSAK 232: Instrumen Keuangan: • PSAK 232: Financial Instruments:
Penyajian Presentation
• PSAK 236: Penurunan Nilai Aset • PSAK 236: Impairment of Asset
• PSAK 237: Provisi, Liabilitas Kontinjensi • PSAK 237: Provisions, Contingent
dan Aset Kontinjensi Liabilities and Contigent Assets
• PSAK 238: Aset Takberwujud • PSAK 238: Intangible Assets
• PSAK 240: Properti Investasi • PSAK 240: Investment Property
Implementasi amendemen standar tersebut The implementation of the above amendment
tidak memiliki dampak yang material terhadap to standards had no material on the amounts
jumlah yang dilaporkan di periode berjalan atau reported for the current period or prior financial
tahun sebelumnya. year.
3. Pertimbangan dan Estimasi Akuntansi yang 3. Material Accounting Judgments and
Material Estimates
Dalam proses penerapan kebijakan akuntansi In the process of applying the Bank’s
Bank, manajemen telah melakukan accounting policies, management has
pertimbangan profesional dan estimasi dalam exercised professional judgments and
menentukan jumlah yang diakui dalam laporan estimates in determining the amounts
keuangan. Beberapa pertimbangan profesional recognized in the financial statements. The
dan estimasi yang signifikan adalah sebagai several significant uses of the professional
berikut: judgments and estimates are as follows:
3.a. Sumber utama atas ketidakpastian estimasi 3.a. Key sources of estimation uncertainty
Perhitungan Cadangan Kerugian Penurunan Calculation of Allowance for Impairment
Nilai Losses
Saat mengukur KKE, Bank menggunakan When measuring ECL the Bank uses
informasi masa depan yang wajar dan dapat reasonable and supportable forward-looking
didukung, yang didasarkan pada asumsi untuk information, which is based on assumptions for
pergerakan masa depan dari berbagai the future movement of different economic
penggerak ekonomi dan bagaimana penggerak drivers and how these drivers will affect each
ini akan saling mempengaruhi. other.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Loss given default adalah estimasi kerugian Loss given default is an estimate of the loss
yang timbul karena gagal bayar. Perhitungan arising on default. It is based on the difference
didasarkan pada perbedaan antara arus kas between the contractual cash flows due and
kontraktual terutang dan yang diharapkan akan those that the lender would expect to receive,
diterima, dengan mempertimbangkan arus kas taking into account cash flows from collateral
dari agunan dan peningkatan kredit integral. and integral credit increase.
Probability of default merupakan input utama Probability of default constitutes a key input in
dalam mengukur KKE. Probability of default measuring ECL. Probability of default is an
adalah perkiraan kemungkinan gagal bayar estimate of the likelihood of default over a
selama jangka waktu tertentu, yang given time horizon, the calculation of which
penghitungannya mencakup data historis, includes historical data, assumptions and
asumsi, dan ekspektasi kondisi masa depan. expectations of future conditions.
Penentuan Nilai wajar Determining Fair Values
Dalam menentukan nilai wajar atas aset In determining the fair value for financial assets
keuangan dan liabilitas keuangan dimana tidak and liabilities for which there is no observable
terdapat harga pasar yang dapat diobservasi, market price, Bank should use the valuation
Bank harus menggunakan teknik penilaian techniques as described in Note 2e. For
seperti dijelaskan pada Catatan 2e. Untuk financial instruments that are infrequently trade
instrumen keuangan yang jarang and have little price transparency, fair value is
diperdagangkan dan tidak memiliki harga yang less objective, and requires varying degrees of
transparan, nilai wajarnya menjadi kurang judgment depending on liquidity, concentration,
obyektif dan karenanya, membutuhkan tingkat uncertainity of market factors, pricing
pertimbangan yang beragam, tergantung pada assumptions and other risks affecting the
likuiditas, konsentrasi, ketidakpastian faktor specific instrument.
pasar, asumsi penentuan harga, dan risiko
lainnya yang mempengaruhi instrumen
tertentu.
Pajak Tangguhan Deferred Tax
Pajak tangguhan diakui atas jumlah pajak Deferred tax are recognized for the future
penghasilan terpulihkan (recoverable) pada recoverable taxable income arising from
periode mendatang sebagai akibat perbedaan temporary difference.
temporer yang boleh dikurangkan.
Justifikasi manajemen diperlukan untuk Management judgment is required to
menentukan jumlah pajak tangguhan yang determine the amount of deferred tax that can
dapat diakui, sesuai dengan waktu yang tepat be recognized, based upon the likely timing
dan tingkat laba fiskal di masa mendatang and level of future taxable profits together with
sejalan dengan strategi rencana perpajakan ke future strategic planning (Note 2x).
depan (Catatan 2x).
Revaluasi Aset Tetap The Revaluation of Fixed Assets
Revaluasi aset tetap Bank bergantung pada The Bank’s fixed assets revaluation depends
pemilihan asumsi yang digunakan oleh penilai on its selection of certain assumptions used by
independen dalam menghitung jumlah-jumlah the independent appraisal in calculating such
tersebut. Asumsi tersebut termasuk antara lain: amounts. Those assumptions including
tingkat diskonto, nilai tukar, tingkat inflasi dan discount rate, exchange rate, inflation rate and
tingkat kenaikan pendapatan dan biaya. Bank revenue and cost increase rate. The Bank
berkeyakinan bahwa asumsi tersebut adalah believes that its assumptions are reasonable
wajar dan sesuai, perbedaan signifikan dalam and appropriate and significant differences in
asumsi yang ditetapkan Bank dapat the Bank’s assumptions may materially affect
mempengaruhi secara material nilai aset tetap the valuation of its revalued fixed assets.
yang direvaluasi. Penjelasan lebih rinci Further details are disclosed in Note 13.
diungkapkan dalam Catatan 13.
49
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Imbalan Kerja Employee Benefits
Penentuan liabilitas imbalan kerja Bank The determination of the Bank’s employee
bergantung pada pemilihan asumsi yang benefits liability is dependent on its selection of
digunakan oleh aktuaris independen dan certain assumptions used by the independent
manajemen Bank dalam menghitung jumlah- actuaries and the Bank’s management in
jumlah tersebut. Asumsi tersebut termasuk calculating such amounts. Those assumptions
antara lain, tingkat diskonto, tingkat kenaikan include among others, discount rates, future
gaji tahunan, tingkat pengunduran diri annual salary increase, annual employee turn-
karyawan tahunan, tingkat kecacatan, umur over rate, disability rate, retirement age and
pensiun dan tingkat kematian. mortality rate.
3.b. Pertimbangan akuntansi yang penting 3.b. Critical accounting judgments in applying
dalam menerapkan kebijakan akuntansi the Bank’s accounting policies
Bank
Pertimbangan akuntansi yang penting dalam Critical accounting judgments made in applying
menerapkan kebijakan akuntansi Bank the Bank’s accounting policies include:
meliputi:
Penilaian Instrumen Keuangan Valuation of Financial Instruments
Bank menggunakan hierarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar determining and disclosing the fair value of
dari instrumen keuangan (Catatan 44): financial instruments (Note 44):
- Level 1 : harga kuotasian (tanpa - Level 1 : quoted (unadjusted) market prices
penyesuaian) di pasar aktif untuk aset atau in active market for identical assets or
liabilitas yang identik; liabilities;
- Level 2 : input selain harga kuotasian yang - Level 2 : inputs other than quoted prices
termasuk dalam Level 1 yang dapat included within Level 1 that are observable
diobservasi untuk aset dan liabilitas baik for the asset or liability either directly
secara langsung (misalnya harga) atau (example, price) or indirectly;
secara tidak langsung;
- Level 3 : input untuk aset dan liabilitas yang - Level 3 : inputs for the asset and liability
bukan berdasarkan data pasar yang dapat that are not based on observable market
diobservasi (input yang tidak dapat data (unobservable inputs).
diobservasi).
Kebijakan akuntansi Bank untuk pengukuran The Bank’s accounting policy on fair value
nilai wajar dibahas di Catatan 2. measurements is discussed in Note 2.
Nilai wajar dari aset keuangan dan liabilitas Fair values of financial assets and financial
keuangan yang diperdagangkan di pasar aktif liabilities that are traded in active markets are
didasarkan pada kuotasi harga pasar atau based on quoted market prices or dealer price
kuotasi dari harga dealer. Untuk seluruh quotations. For all other financial instruments,
instrumen keuangan lainnya, Bank menentukan the Bank determines fair values using
nilai wajar dengan menggunakan teknik valuation techniques. Valuation techniques
penilaian. Teknik penilaian termasuk model include net present value and discounted cash
nilai sekarang dan arus kas yang flow models, and comparison to similar
didiskontokan, dan perbandingan dengan instruments for which market observable prices
instrumen yang sejenis dimana terdapat harga exist. Assumptions and inputs used in
pasar yang dapat diobservasi. Asumsi dan valuation techniques include risk-free and
input yang digunakan dalam teknik penilaian benchmark interest rates, credit spreads and
termasuk suku bunga bebas risiko (risk-free) other variable used in estimating discount
dan suku bunga acuan, credit spread dan rates, bond prices, foreign currency exchange
variabel lainnya yang digunakan dalam rates, level of vulnerability and expected price
mengestimasi tingkat diskonto, harga obligasi, correlation.
kurs mata uang asing, serta tingkat kerentanan
dan korelasi harga yang diharapkan.
50
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tujuan dari teknik penilaian adalah penentuan The objective of valuation techniques is to
nilai wajar yang mencerminkan harga dari arrive at a fair value determination that reflects
instrumen keuangan pada tanggal pelaporan the price of the financial instrument at the
yang akan ditentukan oleh para partisipan di reporting date that would have been
pasar dalam suatu transaksi yang wajar. determined by market participants acting at
arm’s length.
Penilaian Model Bisnis Business Model Assessment
Klasifikasi dan pengukuran aset keuangan Classification and measurement of financial
bergantung pada hasil semata dari assets depends on the results of the SPPI and
pembayaran pokok dan bunga (”SPPI”) dan uji the business model test (please see financial
model bisnis (lihat bagian aset keuangan pada assets sections of Note 3). The Bank
Catatan 3). Bank menentukan model bisnis determines the business model at a level that
pada tingkat yang mencerminkan bagaimana reflects how group of financial assets are
kelompok aset keuangan dikelola bersama managed together to achieve a particular
untuk mencapai tujuan bisnis tertentu. business objective. This assessment includes
Penilaian ini mencakup penilaian yang judgement reflecting all relevant evidence
mencerminkan semua bukti yang relevan including how the performance of the assets is
termasuk bagaimana kinerja aset dievaluasi evaluated and their performance measured,
dan kinerjanya diukur, risiko yang the risks that affect the performance of the
memengaruhi kinerja aset dan bagaimana hal assets and how these are managed and how
ini dikelola dan bagaimana manajer aset diberi the managers of the assets are compensated.
kompensasi. Bank memantau aset keuangan The Bank monitors financial assets measured
yang diukur pada biaya perolehan diamortisasi at amortized cost or fair value through other
atau nilai wajar melalui penghasilan comprehensive income that are derecognized
komprehensif lain yang dihentikan prior to their maturity to understand the reason
pengakuannya sebelum jatuh tempo untuk for their disposal and whether the reasons are
memahami alasan pelepasannya dan apakah consistent with the objective of the business for
alasan tersebut konsisten dengan tujuan bisnis which the asset was held. Monitoring is part of
di mana aset tersebut dimiliki. Pemantauan the Bank’s continuous assessment of whether
adalah bagian dari penilaian berkelanjutan the business model for which the remaining
Bank atas apakah model bisnis di mana aset financial assets are held continues to be
keuangan yang tersisa dimiliki tetap sesuai dan appropriate and if it is not appropriate whether
jika tidak sesuai apakah telah terjadi perubahan there has been a change in business model
dalam model bisnis dan dengan demikian and so a prospective change to the
terdapat perubahan prospektif terhadap classification of those assets. No such
klasifikasi aset keuangan tersebut. Tidak ada changes were required during the periods
perubahan yang diperlukan selama periode presented.
yang disajikan.
Peningkatan Risiko Kredit yang Signifikan Significant Increase in Credit Risk
Sebagaimana dijelaskan dalam Catatan 3, As explained in Note 3, expected credit losses
kerugian kredit ekspektasian diukur sebagai are measured as an allowance equal to 12-
cadangan yang setara dengan KKE 12 bulan month ECL for stage 1 assets, or lifetime ECL
untuk aset tahap 1, atau KKE sepanjang umur for stage 2 or stage 3 assets. An asset moves
untuk aset tahap 2 atau tahap 3. Suatu aset to stage 2 when its credit risk has increased
bergerak ke tahap 2 ketika risiko kreditnya significantly since initial recognition. PSAK 109
telah meningkat secara signifikan sejak does not define what constitutes a significant
pengakuan awal. PSAK 109 tidak menjelaskan increase in credit risk. In assessing whether
apa yang merupakan peningkatan risiko kredit the credit risk of an asset has significantly
yang signifikan. Dalam menilai apakah risiko increased the Bank takes into account
kredit suatu aset telah meningkat secara qualitative and quantitative reasonable and
signifikan, Bank mempertimbangkan informasi supportable forward-looking information.
masa depan yang wajar dan dapat didukung
secara kualitatif dan kuantitatif.
51
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Klasifikasi Aset dan Liabilitas Keuangan Financial Asset and Liability Classification
Kebijakan akuntansi Bank menetapkan The Bank’s accounting policies determine the
klasifikasi atas aset dan liabilitas tertentu classifications of certain assets and liabilities
sebagai aset dan liabilitas keuangan dengan as financial assets and liabilities by considering
mempertimbangkan definisi yang ditetapkan the definition set forth in PSAK 109.
PSAK 109.
Rincian klasifikasi aset dan liabilitas keuangan Details of the Bank’s classification are
Bank disajikan di Catatan 44 atas laporan presented in Note 44 of the financial
keuangan. statements.
Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
Bank mengevaluasi penurunan nilai aset The Bank assesses impairment of assets
apabila terdapat kejadian atau perubahan whenever events or changes in circumstances
keadaan yang mengindikasikan bahwa nilai that would indicates that the carrying amount
tercatat aset tidak dapat dipulihkan kembali. of an asset may not be recoverable. The
Faktor-faktor penting yang dapat menyebabkan factors that the Bank considers important
penelaahan penurunan nilai adalah sebagai which could trigger an impairment review
berikut: include the following:
a. Performa yang tidak tercapai secara a. Significant underperformance relative to
signifikan terhadap ekspektasi historis atau expected historical or projected future
proyeksi hasil operasi di masa yang akan operating results;
datang;
b. Perubahan yang signifikan dalam cara b. Significant changes in the manner of use
penggunaan aset atau strategi bisnis of the acquired assets or the strategy for
secara keseluruhan; dan overall business; and
c. Industri atau tren ekonomi yang secara c. Significant negative industry or economic
signifikan bernilai negatif. trends.
Bank mengakui kerugian penurunan nilai The Bank recognizes an impairment loss
apabila nilai tercatat aset melebihi nilai yang whenever the carrying amount of an asset
dapat dipulihkan. Jumlah terpulihkan adalah exceeds its recoverable amount. The
nilai yang lebih tinggi antara nilai wajar recoverable amount is the higher of an asset’s
dikurang biaya untuk menjual dengan nilai (or cash-generating unit’s) fair value less costs
pakai aset (atau unit penghasil kas). Jumlah to sell and its value in use. Recoverable
terpulihkan diestimasi untuk aset individual amounts are estimated for individual assets or,
atau, jika tidak memungkinkan, untuk unit if it is not possible, for the cash-generating unit
penghasil kas yang mana aset tersebut to which the asset belongs.
merupakan bagian daripada unit tersebut.
4. Kas 4. Cash
2025 2024
Rupiah 721,100 696,793 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 118,105 84,765 United States Dollar
Euro Eropa 10,646 11,605 European Euro
Dolar Singapura 9,085 68,058 Singapore Dollar
Dolar Australia 8,013 5,636 Australian Dollar
Yen Jepang 3,080 4,393 Japanese Yen
Poundsterling Inggris Raya 1,662 1,311 Great Britain Poundsterling
Dolar Hong Kong 966 948 Hong Kong Dollar
Total 872,657 873,509 Total
52
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kas dalam Rupiah termasuk jumlah kas pada Cash in Rupiah includes cash in Automatic
Anjungan Tunai Mandiri (ATM) masing-masing Teller Machines (ATM) amounting to Rp45,993
sejumlah Rp45.993 dan Rp53.161 pada and Rp53,161 as of December 31, 2025 and
tanggal 31 Desember 2025 dan 2024. 2024, respectively.
Informasi mengenai klasifikasi dan nilai wajar Information with regards to the classification
diungkapkan pada Catatan 44. and fair value was disclosed in Note 44.
5. Giro pada Bank Indonesia 5. Current Accounts with Bank Indonesia
Giro pada Bank Indonesia terdiri dari: Current accounts with Bank Indonesia consist
of the following:
31 Desember/December 31 ,
2025 2024
Mata uang asing Ekuivalen Mata uang asing Ekuivalen
(nilai penuh)/ Rupiah/ (nilai penuh)/ Rupiah/
Foreign currency Equivalent in Foreign currency Equivalent in
(full amount) Rupiah (full amount) Rupiah
Rupiah 7,188,113 6,994,110 Rupiah
Dolar Amerika Serikat 51,100,000 852,093 33,000,000 531,135 United States Dollar
Total 8,040,206 7,525,245 Total
Giro Wajib Minimum (GWM) Bank sesuai Minimum Statutory Reserves (GWM) Bank in
dengan Peraturan Bank Indonesia dan accordance with Bank Indonesia (BI)
Peraturan Anggota Dewan Gubernur (PADG) Regulation of Members of The Board of
diungkapkan pada Catatan 49a. Governors (PADG) are disclosed in Note 49a.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities is disclosed
pada Catatan 45e. Informasi mengenai in Note 45e. Information with regards to the
klasifikasi dan nilai wajar diungkapkan pada classification and fair value is disclosed in
Catatan 44. Note 44.
6. Giro pada Bank Lain 6. Current Accounts with Other Banks
a. Berdasarkan pihak dan mata uang a. By parties and currency
31 Desember/December 31 ,
2025 2024
Mata uang asing Ekuivalen Mata uang asing Ekuivalen
(nilai penuh)/ Rupiah/ (nilai penuh)/ Rupiah/
Foreign currency Equivalent in Foreign currency Equivalent in
(full amount) Rupiah (full amount) Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
Rupiah 110 360 Rupiah
Pihak ketiga Third parties
Rupiah 19,502 19,843 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 19,454,261 324,400 44,689,894 719,284 United States Dollar
Dolar Singapura 8,549,540 110,845 7,265,241 86,054 Singapore Dollar
Euro Eropa 3,256,978 63,744 2,563,998 42,968 European Euro
Dolar Australia 2,864,682 31,948 2,737,431 27,411 Australian Dollar
Yuan China 13,048,472 31,117 8,834,732 19,480 Chinese Yuan
Poundsterling Inggris 880,945 19,768 709,829 14,352 Great Britain Poundsterling
Yen Jepang 183,102,825 19,500 187,330,836 19,301 Japanese Yen
Dolar Selandia Baru 554,456 5,337 418,086 3,791 New Zealand Dollar
Dolar Hong Kong 1,520,412 3,257 635,341 1,317 Hong Kong Dollar
Franc Swiss 51,512 1,083 69,114 1,231 Swiss Franc
Total pihak ketiga 630,501 955,032 Total third parties
Total 630,611 955,392 Total
Cadangan kerugian penurunan nilai (952) (2,186) Allowance for impairment losses
Neto 629,659 953,206 Net
53
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
b. Berdasarkan Bank b. By Bank
2025 2024
Rupiah Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 108 300 Sulawesi Utara dan Gorontalo
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Tengah 2 60 Sulawesi Tengah
110 360
Pihak ketiga Third parties
PT Bank Central Asia Tbk 19,311 19,647 PT Bank Central Asia Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 106 108 (Persero) Tbk
PT Standard Chartered PT Standard Chartered
Bank Indonesia 26 26 Bank Indonesia
PT Bank Pembangunan PT Bank Pembangunan
Daerah Papua 10 10 Daerah Papua
PT Bank Mandiri (Persero) Tbk 4 5 PT Bank Mandiri (Persero) Tbk
Lainnya 45 47 Others
19,502 19,843
Total - Rupiah 19,612 20,203 Total - Rupiah
Mata uang asing Foreign currencies
Pihak ketiga Third Parties
PT Bank Mandiri (Persero) Tbk 86,571 37,679 PT Bank Mandiri (Persero) Tbk
JP Morgan Chase, New York 85,171 94,876 JP Morgan Chase, New York
Citibank NA, Jakarta 81,499 303,993 Citibank NA, Jakarta
ING Belgium 63,744 42,968 ING Belgium
United Overseas Bank (UOB), United Overseas Bank (UOB),
Singapura 62,915 52,431 Singapore
Citibank NA, New York 38,586 43,379 Citibank NA, New York
Development Bank of Singapore Development Bank of Singapore,
(DBS), Singapura 32,803 29,849 (DBS) Singapore
ANZ Banking Bank Ltd, ANZ Banking Bank Ltd,
Melbourne 31,948 27,411 Melbourne
Bank of China, Jakarta 22,734 14,362 Bank of China, Jakarta
Standard Chartered Bank, London 20,851 218,974 Standard Chartered Bank, London
Sumitomo Mitsui Banking Sumitomo Mitsui Banking
Corporation, Tokyo 19,500 19,301 Corporation, Tokyo
PT Bank Central Asia Tbk 16,930 20,383 PT Bank Central Asia Tbk
Standard Chartered Bank, 15,643 15,583 Standard Chartered Bank,
New York New York
Standard Chartered Bank, Standard Chartered Bank,
Singapura 15,127 3,774 Singapore
PT Bank ICBC Indonesia 8,383 5,118 PT Bank ICBC Indonesia
ANZ Banking Bank Ltd, ANZ Banking Bank Ltd,
Selandia Baru 5,337 3,791 New Zealand
Standard Chartered Bank, Standard Chartered Bank,
Hong Kong 3,257 1,317 Hong Kong
Total - mata uang asing 610,999 935,189 Total - foreign currencies
Total 630,611 955,392 Total
Cadangan kerugian penurunan Allowances for impairment
nilai (952) (2,186) losses
Neto 629,659 953,206 Net
Giro pada bank lain dalam mata uang Rupiah Current accounts with other banks in Rupiah
(kecuali giro Rupiah pada bank lain untuk (except for Rupiah current accounts with other
wilayah Indonesia Bagian Timur), Dolar banks in East Region of Indonesia),
Hong Kong, Yen Jepang, Dolar Selandia Baru, Hong Kong Dollar, Japanese Yen, New
Dolar Amerika Serikat, Franc Swiss dan Zealand Dollar, United States Dollar, Swiss
54
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Poundsterling Inggris tidak mendapatkan Franc and Great Britain Poundsterling are non-
bunga. Tingkat suku bunga rata-rata setahun interest bearing accounts. The average interest
untuk giro pada bank lain dalam Rupiah dan rates per annum for current accounts with
mata uang asing lainnya adalah sebagai other banks in Rupiah and other foreign
berikut: currencies are as follows:
2025 2024
Rupiah 0.07% 0.33% Rupiah
Mata uang asing Foreign currencies
Euro Eropa 0.36% 2.67% European Euro
Dolar Amerika Serikat -- 0.01% United States Dollar
Poundsterling Inggris -- 3.43% Great Britain Poundsterling
Yuan Cina -- 0.55% Chinese Yuan
Dolar Singapura -- 0.00% Singapore Dollar
Seluruh giro pada bank-bank lain tidak All current accounts with other banks have not
mengalami peningkatan signifikan atas risiko experienced a significant increase in credit risk
kredit sejak pengakuan awal dan tidak memiliki since initial recognition and show no objective
bukti objektif penurunan nilai. Perubahan evidence of impairment. The changes in the
cadangan kerugian nilai giro pada bank-bank allowance for impairment losses on current
lain adalah sebagai berikut: accounts with other banks are as follows:
2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 2,186 -- -- 2,186 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih (1,294) -- -- (1,294) Net remeasurement
Total perubahan tahun berjalan (1,294) -- -- (1,294) Changes for the year
Dampak valuta asing 60 -- -- 60 Foreign exchange
Saldo akhir 952 -- -- 952 Ending balance
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 1,203 -- -- 1,203 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih 925 -- -- 925 Net remeasurement
Total perubahan tahun berjalan 925 -- -- 925 Changes for the year
Dampak valuta asing 58 -- -- 58 Foreign exchange
Saldo akhir 2,186 -- -- 2,186 Ending balance
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai untuk tahun allowance for impairment losses in 2025 and
2025 dan 2024 telah memadai. 2024 is adequate.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regards
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are disclosed
Catatan 44. in Note 44.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, there
tidak terdapat giro pada bank lain yang were no current accounts with other banks
dijaminkan. which were pledged.
55
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
7. Penempatan pada Bank Indonesia dan Bank 7. Placements with Bank Indonesia and Other
Lain Banks
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain terdiri dari: banks as follows:
a. Berdasarkan pihak, mata uang, dan jenis a. Based on counterparties, currency, and type
31 Desember/December 31 ,
2025 2024
Mata uang asing Ekuivalen Mata uang asing Ekuivalen
(nilai penuh)/ Rupiah/ (nilai penuh)/ Rupiah/
Foreign currency Equivalent in Foreign currency Equivalent in
(full amount) Rupiah (full amount) Rupiah
Pihak berelasi (Catatan 39) Related party (Note 39)
Rupiah Rupiah
Penempatan pada bank lain Placements with other banks
Interbank call money Interbank call money
PT Bank Mega Syariah 200,000 -- PT Bank Mega Syariah
200,000 --
Pihak ketiga Third party
Rupiah Rupiah
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
Fasilitas simpanan Deposits facility of
Bank Indonesia 6,543,656 509,926 Bank Indonesia
Penempatan pada bank lain Placements with other banks
Interbank call money Interbank call money
PT Maybank Indonesia Tbk 500,000 -- PT Maybank Indonesia Tbk
PT Bank OCBC NISP Tbk 300,000 -- PT Bank OCBC NISP Tbk
PT Bank Pembangunan PT Bank Pembangunan
Daerah Jawa Barat Daerah Jawa Barat
dan Banten Tbk 200,000 -- dan Banten Tbk
PT Bank DBS Indonesia 200,000 -- PT Bank DBS Indonesia
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 100,000 -- (Persero) Tbk
7,843,656 509,926
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
Deposito berjangka Term Deposits of
Bank Indonesia -- 20,000,000 321,900 Bank Indonesia
-- 321,900
Total pihak ketiga 7,843,656 831,826 Total third party
Total 8,043,656 831,826 Total
Cadangan kerugian Allowance for
penurunan nilai (3,171) -- impairment losses
Neto 8,040,485 831,826 Net
b. Informasi mengenai jatuh tempo diungkapkan b. Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regard
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are
Catatan 44. disclosed in Note 44.
56
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tingkat suku bunga rata-rata tertimbang The weighted average of interest rate per
setahun untuk penempatan adalah sebagai annum for placements were as follows:
berikut:
2025 2024
Rupiah 4.27% 5.81% Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat -- 5.04% United States Dollar
Seluruh penempatan pada Bank Indonesia dan All placements with Bank Indonesia and other
bank lain tidak mengalami peningkatan banks have not experienced a significant
signifikan atas risiko kredit sejak pengakuan increase in credit risk since initial recognition
awal dan tidak memiliki bukti objektif and show no objective evidence of impairment.
penurunan nilai. Perubahan cadangan kerugian The changes in the allowance for impairment
penurunan nilai penempatan pada bank-bank losses on placements with Bank Indonesia and
lain adalah sebagai berikut: other banks are as follows:
2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal -- -- -- Beginning balance
Aset keuangan baru -- -- -- New financial assets
Pengukuran kembali bersih 3,171 -- 3,171 Net remeasurement
Total perubahan tahun berjalan 3,171 -- -- 3,171 Changes for the year
Dampak valuta asing -- -- -- -- Foreign exchange
Saldo akhir 3,171 -- -- 3,171 Ending balance
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 3,373 -- 3,373 Beginning balance
Aset keuangan baru -- -- -- New financial assets
Pengukuran kembali bersih (3,373) -- (3,373) Net remeasurement
Total perubahan tahun berjalan (3,373) -- -- (3,373) Changes for the year
Dampak valuta asing -- -- -- -- Foreign exchange
Saldo akhir -- -- -- -- Ending balance
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai untuk tahun allowance for impairment losses in 2025 is
2025 telah memadai. Pada tahun 2024 Bank adequate. In 2024, the Bank did not establish
tidak membentuk cadangan kerugian an allowance for impairment losses.
penurunan nilai.
Pada tanggal 31 Desember 2025 dan 2024 As of December 31, 2025 and 2024, there
tidak terdapat penempatan pada Bank were no placements with Bank Indonesia and
Indonesia dan bank lain yang dijaminkan. other banks which were pledged.
57
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. Efek-Efek 8. Securities
Efek-efek terdiri dari: Securities consist of:
a. Berdasarkan jenis dan mata uang a. Based on type and currency
31 Desember/December 31 ,
2025 2024
Nilai tercatat/ Nilai tercatat/
Nilai wajar/ Nilai wajar
Nilai Nominal/ Carrying value/ Nilai Nominal/ Carrying value/
Nominal value Fair Value Nominal value Fair Value
Pihak berelasi Related parties
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Obligasi korporasi -- -- 200,000 198,832 Corporate bonds
Pihak ketiga Third parties
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Obligasi Pemerintah Indonesian Government
Indonesia 841,801 885,099 2,784,482 2,719,686 Bonds
Obligasi Ritel Indonesia 99,231 101,592 17,975 17,898 Indonesian Retail bonds
Sekuritas Rupiah Bank Indonesia -- -- 855,664 812,913 Bank Indonesian Rupiah Securities
941,032 986,691 3,658,121 3,550,497
Mata uang asing Foreign currencies
Obligasi Republik Indonesia 188,344 185,265 6,760 6,154 Republic of Indonesia Bonds
188,344 185,265 6,760 6,154
Total - nilai wajar melalui Total - fair value through
laba rugi 1,129,376 1,171,956 3,664,881 3,556,651 profit or loss
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Obligasi Pemerintah Indonesia 32,313,935 33,826,587 35,914,962 35,885,064 Indonesian Government Bonds
Obligasi Ritel Indonesia -- -- 300,000 299,274 Indonesian Retail Bonds
Obligasi Korporasi -- -- 5,200 5,214 Corporate bonds
Sekuritas Rupiah Bank Indonesia 5,195,782 4,990,197 9,852,858 9,470,754 Bank Indonesian Rupiah Securities
37,509,717 38,816,784 46,073,020 45,660,306
Mata uang asing Foreign currencies
Obligasi Republik Indonesia 108,388 97,176 104,617 87,821 Republic of Indonesia bonds
108,388 97,176 104,617 87,821
Total - nilai wajar melalui Total - fair value through other
penghasian komprehensif lain 37,618,105 38,913,960 46,177,637 45,748,127 comprehensive income
Biaya perolehan yang diamortisasi Amortized cost
Rupiah Rupiah
Obligasi korporasi 250,000 250,000 -- -- Corporate bonds
Total - biaya perolehan yang
diamortisasi 250,000 250,000 -- -- Total - amortized cost
Total efek-efek 40,335,916 49,503,610 Total securities
Cadangan kerugian penurunan nilai -- -- Allowance for impairment losses
Neto 40,335,916 49,503,610 Net
b. Peringkat obligasi korporasi pada tanggal b. The corporate bonds rating as of
31 Desember 2025 adalah AAA(idn), pada December 31, 2025 was AAA(idn), while as of
tanggal 31 Desember 2024 adalah A(idn) dan December 31, 2024 was A(idn) and idA+.
idA+.
c. Pada tanggal 31 Desember 2025 dan 2024 c. As of December 31, 2025 and 2024, the
tingkat suku bunga rata-rata tertimbang weighted average annual interest rates for
setahun untuk obligasi korporasi adalah 7,74% corporate bonds were 7.74% and 7.83%,
dan 7,83%. respectively.
d. Pada tanggal 31 Desember 2025, Obligasi d. As of December 31, 2025, Bank’s Government
Pemerintah Bank dalam Rupiah yang Bonds in Rupiah classified as fair value
diklasifikasikan sebagai nilai wajar melalui laba through profit or loss and fair value through
rugi dan nilai wajar melalui penghasilan other comprehensive income will mature on
komprehensif lain akan jatuh tempo pada various dates between 2026 to 2054 with
berbagai tanggal antara tahun 2026 sampai interest rates between 4.875% to 10.50% per
dengan 2054 dengan tingkat suku bunga annum.
berkisar antara 4,875% sampai dengan 10,50%
per tahun.
58
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pada tanggal 31 Desember 2024, Obligasi As of December 31, 2024, Bank’s Government
Pemerintah Bank dalam Rupiah yang Bonds in Rupiah classified as fair value
diklasifikasikan sebagai nilai wajar melalui laba through profit or loss and fair value through
rugi dan nilai wajar melalui penghasilan other comprehensive income will mature on
komprehensif lain akan jatuh tempo pada various dates between 2025 to 2054 with
berbagai tanggal antara tahun 2025 sampai interest rates between 6.25% to 10.50% per
dengan 2054 dengan tingkat suku bunga annum.
berkisar antara 6,25% sampai dengan 10,50%
per tahun.
Pembayaran bunga atas obligasi pemerintah The interest payment of the fixed rate
dengan suku bunga tetap tersebut dilakukan government bonds is collectible every 6
setiap 6 bulan, dimana Bank Indonesia months, with Bank Indonesia acting as the
bertindak selaku agen pembayaran. payment agent.
e. Pada tanggal 31 Desember 2025, Obligasi e. As of December 31, 2025, Bank’s Government
Pemerintah Bank dalam Dolar Amerika Serikat Bonds in United States Dollar classified as fair
yang diklasifikasikan sebagai nilai wajar melalui value through profit or loss and fair value
laba rugi dan nilai wajar melalui penghasilan through other comprehensive income will
komprehensif lain akan jatuh tempo pada mature on various dates between 2027 to
berbagai tanggal antara tahun 2027 sampai 2071 with interest rates ranging from 2.15% to
dengan 2071 dengan tingkat suku bunga 5.65% per annum.
berkisar antara 2,15% sampai dengan 5,65%
per tahun.
Pada tanggal 31 Desember 2024, Obligasi As of December 31, 2024, Bank’s Government
Pemerintah Bank dalam Dolar Amerika Serikat Bonds in United States Dollar classified as fair
yang diklasifikasikan sebagai nilai wajar melalui value through profit or loss and fair value
laba rugi dan nilai wajar melalui penghasilan through other comprehensive income will
komprehensif lain akan jatuh tempo pada mature on various dates between 2031 to 2054
berbagai tanggal antara tahun 2031 sampai with interest rates ranging from 2.15% to
dengan 2054 dengan tingkat suku bunga 5.125% per annum.
berkisar antara 2,15% sampai dengan 5,125%
per tahun.
Pembayaran bunga atas obligasi pemerintah The interest payment of the fixed rate
dengan suku bunga tetap tersebut dilakukan government bonds is collectible every 6
setiap 6 bulan, dimana Bank Indonesia months, with Bank Indonesia acting as the
bertindak selaku agen pembayaran. payment agent.
f. Informasi mengenai jatuh tempo efek-efek f. Information in respect of maturities for
diungkapkan pada Catatan 45e. Informasi securities are disclosed in Note 45e.
mengenai klasifikasi dan nilai wajar Information with regards to the classification
diungkapkan pada Catatan 44. and fair value are disclosed in Note 44.
g. Perubahan keuntungan/(kerugian) yang belum g. Unrealized gains/(loss) from changes in fair
direalisasi atas efek-efek yang diklasifikasikan values through other comprehensive income
sebagai nilai wajar melalui penghasilan securities are as follows:
komprehensif lain adalah sebagai berikut:
59
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2025 2024
Saldo awal (554,390) 141,741 Beginning balance
Perubahan nilai wajar 1,261,896 (860,148) Changes in fair value
Cadangan kerugian penurunan Allowance for impairment
nilai (Catatan 8.h) -- 749 losses (Note 8.h)
Pajak penghasilan Income tax
yang akan direklasifikasikan which will reclassified
ke laba rugi (Catatan 21.f) (239,903) 163,268 to profit or loss (Note 21.f)
Saldo akhir 467,603 (554,390) Ending balance
h. Seluruh efek-efek tidak mengalami peningkatan h. All securities have not experienced a
signifikan atas risiko kredit sejak pengakuan significant increase in credit risk since initial
awal dan tidak memiliki bukti objektif recognition and show no objective evidence of
penurunan nilai. Perubahan cadangan kerugian impairment. The changes in the allowance for
penurunan nilai efek-efek adalah sebagai impairment losses on securities are as follows:
berikut:
2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 749 -- -- 749 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih (749) -- -- (749) Net remeasurement
Total perubahan tahun berjalan (749) -- -- (749) Changes for the year
Dampak valuta asing -- -- -- -- Foreign exchange
Saldo akhir -- -- -- -- Ending balance
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 844 -- -- 844 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih (95) -- -- (95) Net remeasurement
Total perubahan tahun berjalan (95) -- -- (95) Changes for the year
Dampak valuta asing -- -- -- -- Foreign exchange
Saldo akhir 749 -- -- 749 Ending balance
Cadangan kerugian penurunan nilai atas efek- Allowance for impairment losses on securities
efek dibentuk atas efek-efek yang diukur pada is established for securities measured at fair
nilai wajar melalui penghasilan komprehensif value through other comprehensive income, so
lain, sehingga disajikan pada akun penghasilan the amount is presented in other
komprehensif lain (Catatan 8.g). comprehensive income (Note 8.g).
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai untuk tahun allowance for impairment losses in 2025 and
2025 dan 2024 telah memadai. 2024 is adequate.
i. Pada tanggal 31 Desember 2025 dan 2024, i. As of December 31, 2025 and 2024, there
tidak terdapat efek-efek yang dijaminkan. were no securities which were pledged.
60
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. Efek-Efek yang Dibeli dengan Janji Dijual 9. Securities Purchased Under Agreement to
Kembali Resell
Pada 31 Desember 2025 dan 2024, efek-efek As of December 31, 2025 and 2024, securities
yang dibeli dengan janji dijual kembali masing- purchased under agreement to resell
masing sebesar Rp6.717.210 dan Rp1.389.981 amounting to Rp6,717,210 and Rp1,389,981,
dengan detail sebagai berikut: respectively with detail as follows:
31 Desember/December 31, 2025
Pendapatan
Nilai bunga yang
penjualan belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Resale Unamortized Carrying
Counterparty Type of securities amount Starting date Due date amount interest value
Pihak ketiga/ Third Parties
PT Bank Rakyat Indonesia Obligasi Pemerintah/ 9 Desember/ 6 Januari/
(Persero) Tbk Government bonds 10,000 December 9, 2025 January 6, 2026 9,957 (7) 9,950
Obligasi Pemerintah/ 9 Desember/ 6 Januari/
PT Bank Mandiri (Persero) Tbk
Government bonds 100,000 December 9, 2025 January 6, 2026 101,185 (67) 101,118
PT Bank Rakyat Indonesia Obligasi Pemerintah/ 11 Desember/ 8 Januari/
(Persero) Tbk Government bonds 10,000 December 11, 2025 January 8, 2026 9,974 (9) 9,965
Obligasi Pemerintah/ 15 Desember/ 12 Januari/
PT Maybank Indonesia Tbk
Government bonds 150,000 December 15, 2025 January 12, 2026 149,967 (219) 149,748
PT Bank Rakyat Indonesia Obligasi Pemerintah/ 15 Desember/ 12 Januari/
(Persero) Tbk Government bonds 10,000 December 15, 2025 January 12, 2026 9,998 (15) 9,983
PT Bank Rakyat Indonesia Obligasi Pemerintah/ 16 Desember/ 13 Januari/
(Persero) Tbk Government bonds 10,000 December 16, 2025 January 13, 2026 9,646 (15) 9,631
SRBI/ 18 Desember/ 2 Januari/
PT Bank Nationalnobu Tbk
SRBI 10,000 December 18, 2025 January 2, 2026 9,893 (1) 9,892
Obligasi Pemerintah/ 19 Desember/ 2 Januari/
PT Maybank Indonesia Tbk
Government bonds 250,000 December 19, 2025 January 2, 2026 240,595 (32) 240,563
SRBI/ 22 Desember/ 5 Januari/
PT Bank OCBC NISP Tbk.
SRBI 10,000 December 22, 2025 January 5, 2026 9,833 (5) 9,828
SRBI/ 22 Desember/ 5 Januari/
PT Pan Indonesia Bank Tbk
SRBI 10,000 December 22, 2025 January 5, 2026 9,738 (5) 9,733
Obligasi Pemerintah/ 22 Desember/ 5 Januari/
PT Victoria Internasional Tbk
Government bonds 150,000 December 22, 2025 January 5, 2026 147,842 (80) 147,762
Obligasi Pemerintah/ 23 Desember/ 6 Januari/
PT Victoria Internasional Tbk
Government bonds 100,000 December 23, 2025 January 6, 2026 98,567 (66) 98,501
Obligasi Pemerintah/ 23 Desember/ 6 Januari/
PT Maybank Indonesia Tbk
Government bonds 150,000 December 23, 2025 January 6, 2026 144,479 (97) 144,382
Obligasi Pemerintah/ 29 Desember/ 12 Januari/
PT Pan Indonesia Bank Tbk
Government bonds 1,000,000 December 29, 2025 January 12, 2026 982,544 (1,423) 981,121
Obligasi Pemerintah/ 29 Desember/ 12 Januari/
PT Maybank Indonesia Tbk
Government bonds 500,000 December 29, 2025 January 12, 2026 516,452 (764) 515,688
PT Bank Danamon SRBI/ 29 Desember/ 5Januari/
Indonesia Tbk SRBI 500,000 December 29, 2025 January 5, 2026 482,850 (257) 482,593
Obligasi Pemerintah/ 30 Desember/ 13 Januari/
PT Bank KB Bukopin Tbk
Government bonds 50,000 December 30, 2025 January 13, 2026 49,209 (79) 49,130
Obligasi Pemerintah/ 30 Desember/ 13 Januari/
PT Victoria International Tbk
Government bonds 50,000 December 30, 2025 January 13, 2026 49,346 (80) 49,266
PT Bank Danamon SRBI/ 30 Desember/ 6 Januari/
Indonesia Tbk SRBI 300,000 December 30, 2025 January 6, 2026 289,910 (195) 289,715
PT Bank Pembangunan
Daerah Jawa Barat Obligasi Pemerintah/ 31 Desember/ 7 Januari/
dan Banten Tbk Government bonds 750,000 December 31, 2025 January 7, 2026 734,753 (585) 734,168
Obligasi Pemerintah/ 31 Desember/ 7 Januari/
PT Bank DBS Indonesia
Government bonds 500,000 December 31, 2025 January 7, 2026 497,480 (396) 497,084
Obligasi Pemerintah/ 31 Desember/ 14 Januari/
PT Bank CIMB Niaga Tbk
Government bonds 500,000 December 31, 2025 January 14, 2026 493,648 (854) 492,794
Obligasi Pemerintah/ 31 Desember/ 12 Januari/
PT Bank CIMB Niaga Tbk
Government bonds 500,000 December 31, 2025 January 12, 2026 515,516 (755) 514,761
Obligasi Pemerintah/ 31 Desember/ 7 Januari/
Bank Indonesia
Government bonds 1,184,928 December 31, 2025 January 7, 2026 1,160,752 (918) 1,159,834
Total 6,804,928 6,724,134 (6,924) 6,717,210
31 Desember/December 31, 2024
Pendapatan
Nilai bunga yang
penjualan belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Resale Unamortized Carrying
Counterparty Type of securities amount Starting date Due date amount interest value
Pihak ketiga/ Third Parties
PT Standard Charterred SRBI/ 18 Desember/ 2 Januari/
Bank Jakarta SRBI 10,000 December 18, 2024 January 2, 2025 9,825 (2) 9,823
SRBI/ 18 Desember/ 2 Januari/
PT Bank Kalteng
SRBI 80,000 December 18, 2024 January 2, 2025 76,899 (14) 76,885
Obligasi Pemerintah/ 20 Desember/ 10 Januari/
PT Bank KB Bukopin Tbk
Government bonds 250,000 December 20, 2024 January 10, 2025 262,390 (431) 261,959
SRBI/ 23 Desember/ 6 Januari/
PT Bank Pan Indonesia Tbk
SRBI 1,000,000 December 23, 2024 January 6, 2025 997,184 (884) 996,300
Obligasi Pemerintah/ 27 Desember/ 10 Januari/
PT Bank MNC International Tbk
Government bonds 50,000 December 27, 2024 January 10, 2025 45,087 (73) 45,014
Total 1,390,000 1,391,385 (1,404) 1,389,981
61
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
Manajemen Bank berpendapat bahwa tidak Bank's Management believes that there was
terdapat penurunan nilai pada efek-efek yang no impairment in securities purchased under
dibeli dengan janji dijual kembali, sehingga agreement to resell so allowance for
cadangan kerugian penurunan nilai tidak impairment on losses was not established.
dibentuk.
Seluruh efek-efek yang dibeli dengan janji All securities purchased under agreement to
dijual kembali pada tanggal 31 Desember 2025 resell as of December 31, 2025 and 2024 are
dan 2024 diklasifikasikan lancar. classified as current.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regards
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are disclosed
Catatan 44. in Note 44.
Tingkat suku bunga rata-rata tertimbang The weighted average of interest rate per
setahun untuk efek-efek yang dibeli dengan annum for securities purchased under
janji dijual kembali untuk tahun yang berakhir agreement to resell for the years ended
31 Desember 2025 dan 2024 masing-masing December 31, 2025 and 2024 were 4.74% and
adalah 4,74% dan 6,49%. 6.49%, respectively.
10. Tagihan dan Liabilitas Derivatif 10. Derivative Receivables and Payables
Ikhtisar atas tagihan derivatif dan liabilitas The summary of derivative receivables and
derivatif pada tanggal 31 Desember 2025 dan derivative payables as of December 31, 2025
2024 adalah sebagai berikut: and 2024 is as follows:
31 Desember/December 31, 2025
Nilai nosional
(kontrak) (ekuivalen Nilai Wajar/Fair Value
dengan Rp)/ Tagihan Liabilitas
Notional amount derivatif/ derivatif/
(contract) Derivative Derivative
Transaksi (equivalent to Rp) receivables payables Transactions
Terkait nilai tukar Related to exchange rate contracts
Pihak berelasi (Catatan 39) Related parties (Note 39)
Swap Swap
Dolar Amerika Serikat 1,384,025 -- 6,767 United States Dollar
Pihak ketiga Third parties
Swap Swap
Dolar Amerika Serikat 12,519,214 34,032 67,199 United States Dollar
Mata uang asing lain 864,842 3 33,842 Other foreign currencies
Spot - beli Spot - buy
Dolar Amerika Serikat 1,280,369 2,799 3,072 United States Dollar
Mata uang asing lain 7,931 5 -- Other foreign currencies
Spot - jual Spot - sell
Dolar Amerika Serikat 122,514 -- 369 United States Dollar
Mata uang asing lain 12,285 21 1 Other foreign currencies
Forward - beli Forward - buy
Dolar Amerika Serikat 933,800 7,529 1,836 United States Dollar
44,389 106,319
44,389 106,319
62
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2024
Nilai nosional
(kontrak) (ekuivalen Nilai Wajar/Fair Value
dengan Rp)/ Tagihan Liabilitas
Notional amount derivatif/ derivatif/
(contract) Derivative Derivative
Transaksi (equivalent to Rp) receivables payables Transactions
Terkait nilai tukar Related to exchange rate contracts
Pihak berelasi Related parties
Spot - jual Spot - sell
Dolar Amerika Serikat 32,190 104 -- United States Dollar
Forward - beli Forward - buy
Dolar Amerika Serikat 185,133 1,997 -- United States Dollar
2,101 --
Pihak ketiga Third parties
Swap Swap
Dolar Amerika Serikat 8,455,049 37,371 107,302 United States Dollar
Mata uang asing lain 970,796 602 10,699 Other foreign currencies
Spot - beli Spot - buy
Dolar Amerika Serikat 24,387 16 31 United States Dollar
Mata uang asing lain 424,498 -- 1,552 Other foreign currencies
Spot - jual Spot - sell
Dolar Amerika Serikat 401,651 1,625 -- United States Dollar
Mata uang asing lain 10,014 35 -- Other foreign currencies
Forward - beli Forward - buy
Dolar Amerika Serikat 758,396 6,981 1,241 United States Dollar
Forward - jual Forward - sell
Dolar Amerika Serikat 17,704 3 234 United States Dollar
46,633 121,059
Total 48,734 121,059 Total
Seluruh tagihan dan liabilitas derivatif pada All derivative receivables and payables as of
tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024 are classified as
diklasifikasikan lancar. current.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regards
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are disclosed
Catatan 44. in Note 44.
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai pada allowance for impairment losses as of
tanggal 31 Desember 2025 dan 2024 tidak December 31, 2025 and 2024 were not
diperlukan. required.
11. Kredit yang Diberikan 11. Loans
Kredit yang diberikan terdiri dari: Loans consist of the following:
a. Berdasarkan jenis kredit dan mata uang a. Based on type of loans and currency
2025 2024
Pihak berelasi (Catatan 39) Related parties (Note 39)
Rupiah: Rupiah:
Investasi 1,185,651 1,207,314 Investment
Modal kerja 674,438 509,020 Working capital
Konsumsi 40,739 26,716 Consumer
1,900,828 1,743,050
Total kredit pihak berelasi 1,900,828 1,743,050 Total related parties loans
63
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2025 2024
Pihak ketiga Third parties
Rupiah: Rupiah:
Investasi 29,481,890 34,652,312 Investment
Konsumsi 8,783,462 8,470,276 Consumer
Modal kerja 7,124,403 6,780,737 Working capital
45,389,755 49,903,325
Mata uang asing: Foreign currencies:
Investasi 14,603,066 7,946,515 Investment
Modal kerja 5,345,742 5,061,762 Working capital
19,948,808 13,008,277
Total kredit pihak ketiga 65,338,563 62,911,602 Total third parties loans
67,239,391 64,654,652
Pendapatan bunga yang
ditangguhkan (8,857) (9,371) Unearned interest income
67,230,534 64,645,281
Cadangan kerugian penurunan nilai (804,800) (664,877) Allowance for impairment losses
Total kredit yang diberikan - neto 66,425,734 63,980,404 Total loans - net
b. Berdasarkan sektor ekonomi dan mata uang b. Based on economic sector and currency
2025 2024
Rupiah Rupiah
Pengangkutan, pergudangan Transportation, warehouse
dan komunikasi 10,504,107 9,050,038 and communication
Jasa usaha 9,553,575 11,153,044 Business services
Perindustrian 6,234,312 6,564,302 Industrial
Pertanian, perburuan dan Agriculture, hunting and
sarana pertanian 5,097,976 5,462,559 agriculture improvement
Pertambangan 4,080,413 4,708,864 Mining
Perdagangan, restoran Trading, restaurant
dan perhotelan 1,942,562 2,333,629 and hotel
Konstruksi 889,800 3,401,514 Construction
Listrik, gas dan air 269,199 234,287 Electricity, gas and water
Jasa sosial 224,740 238,718 Social services
Lain-lain 8,493,899 8,499,420 Others
47,290,583 51,646,375
Mata uang asing Foreign currencies
Pengangkutan, pergudangan Transportation, warehouse
dan komunikasi 7,401,905 2,504,205 and communication
Pertambangan 4,817,567 3,534,894 Mining
Jasa usaha 3,135,796 5,390,289 Business services
Perindustrian 2,040,695 558,530 Industrial
Listrik, gas dan air 1,744,823 - Electricity, gas and water
Perdagangan, restoran Trading, restaurant
dan perhotelan 808,022 1,020,359 and hotel
19,948,808 13,008,277
Total 67,239,391 64,654,652 Total
Dikurangi: Less:
Pendapatan bunga Unearned interest
yang ditangguhkan (8,857) (9,371) income
Cadangan kerugian Allowance for
penurunan nilai (804,800) (664,877) impairment losses
Neto 66,425,734 63,980,404 Net
64
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
c. Berdasarkan jangka waktu c. Based on loan periods
Berdasarkan jangka waktu perjanjian kredit Based on the loan agreement term before
sebelum dikurangi pendapatan bunga yang deducting deferred interest income and
ditangguhkan dan cadangan kerugian allowance for impairment losses.
penurunan nilai.
2025 2024
Rupiah Rupiah
Kurang dari 1 tahun 13,048,715 12,955,288 Less than 1 year
1 - 2 tahun 3,436,440 1,893,243 1 - 2 years
>2 - 5 tahun 12,349,069 13,093,702 >2 - 5 years
Lebih dari 5 tahun 18,456,359 23,704,142 More than 5 years
47,290,583 51,646,375
Mata uang asing Foreign currencies
Kurang dari 1 tahun 925,863 581,853 Less than 1 year
>2 - 5 tahun 8,334,870 6,803,894 >2 - 5 years
Lebih dari 5 tahun 10,688,075 5,622,530 More than 5 years
19,948,808 13,008,277
Total 67,239,391 64,654,652 Total
Kredit yang diberikan ke pihak berelasi Loans to related parties are disclosed in
diungkapkan pada Catatan 39. Informasi Note 39. Information in respect of maturities
mengenai jatuh tempo diungkapkan pada are disclosed in Note 45e. Information with
Catatan 45e. Informasi mengenai klasifikasi regards to the classification and fair are
dan nilai wajar diungkapkan pada Catatan 44. disclosed in Note 44.
Berikut ini adalah informasi lainnya Other information relating to loans were as
sehubungan dengan kredit yang diberikan: follows:
i. Kredit yang diberikan dalam mata uang i. Loans in foreign currencies were
asing terdiri dari Dolar Amerika Serikat dan denominated in United States Dollar and
Dolar Singapura. Singapore Dollar.
ii. Kredit yang diberikan dijamin dengan ii. Loans are secured with cash collaterals
agunan tunai berupa giro (Catatan 16), consisting of current accounts (Note 16),
deposito berjangka (Catatan 18), agunan time deposits (Note 18), collaterals bonded
yang diikat dengan hak tanggungan atau by security right or powers of attorney to sell
surat kuasa untuk menjual dan jaminan lain and by other guarantees generally accepted
yang umumnya diterima oleh perbankan. by banks.
d. Suku bunga rata-rata tertimbang setahun atas d. The weighted average interest rates per
kredit yang diberikan adalah sebagai berikut: annum for loans are as follows:
2025 2024
Rupiah Rupiah
Investasi 10.37% 10.81% Investment
Modal kerja 9.43% 10.11% Working capital
Konsumsi 12.62% 11.34% Consumer
Mata uang asing Foreign currencies
Investasi 6.77% 9.50% Investment
Modal kerja 6.76% 7.25% Working capital
65
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
e. Kredit konsumsi terdiri dari: e. Consumer loans consist of:
2025 2024
Rupiah Rupiah
Kartu kredit 6,826,090 6,702,966 Credit card
Kredit kendaraan bermotor 1,762,663 1,545,461 Motor vehicle loans
Kredit pemilikan rumah 126,077 162,648 Housing loans
Kredit perorangan lainnya 109,371 85,917 Other personal loans
Total 8,824,201 8,496,992 Total
f. Rincian kredit yang diberikan pada pihak f. Details of loans to related parties (before
berelasi (sebelum cadangan kerugian allowance for impairment losses) are as
penurunan nilai) adalah sebagai berikut follows (Note 39):
(Catatan 39):
2025 2024
Pinjaman perusahaan yang Loans to
merupakan pihak berelasi 1,832,944 1,686,462 related companies
Pinjaman Loans to the Bank’s key
manajemen kunci 11,090 13,795 management personnel
Pinjaman komisaris dan direksi Loans to related
perusahaan yang merupakan companies’ directors
pihak berelasi 56,794 42,793 and commissioners
Total 1,900,828 1,743,050 Total
Pinjaman direksi dan karyawan Bank Loans to the Bank’s directors and employees
merupakan kredit yang diberikan untuk represent loans granted for car loans, housing
pembelian kendaraan dan rumah dengan loans with terms ranging from 1 (one) to 15
jangka waktu yang berkisar antara 1 (satu) (fifteen) years with an average loan interest of
sampai dengan 15 (lima belas) tahun serta (exclude credit card) between 9.50%-10.00%
kartu kredit dengan suku bunga setahun rata- per annum in 2025 and 2024, respectively,
rata (tidak termasuk kartu kredit) berkisar which are collected through monthly payroll
antara 9,50%-10,00% untuk tahun 2025 dan deductions.
2024, yang dilunasi melalui pemotongan gaji
setiap bulan.
g. Kredit sindikasi g. Syndicated loans
Kredit sindikasi merupakan kredit yang Syndicated loans represent loans provided to
diberikan kepada debitur berdasarkan debtors based on syndication agreements with
perjanjian pembiayaan bersama dengan bank- other banks.
bank lain.
Keikutsertaan bank dalam kredit sindikasi Bank’s participation in syndicated loans with
dengan bank-bank lain adalah sebesar other banks amounted to Rp13,511,772 and
Rp13.511.772 dan Rp4.961.139 masing- Rp4,961,139 as of December 31, 2025 and
masing pada tanggal 31 Desember 2025 dan 2024, respectively.
2024.
Keikutsertaan bank dalam kredit sindikasi, Bank’s participation in syndicated loans, in
dimana bank bertindak sebagai anggota which bank acts as the syndication member is
sindikasi adalah sebagai berikut: as follows:
2025 2024
% Partisipasi 1.53%-74.11% 1.53%-74.11% % Participation
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
h. Kredit bermasalah dan cadangan kerugian h. Non-performing loans and the allowance for
penurunan nilai berdasarkan sektor ekonomi, impairment losses by economic sector, the
rasio kredit bermasalah Bank sesuai dengan Bank’s non-performing loan ratios in
peraturan Otoritas Jasa Keuangan serta rasio accordance with the regulations of the
Usaha, Mikro, Kecil & Menengah (UMKM) Financial Services Authority, as well as the
terhadap kredit yang diberikan, Batas Micro, Small and Medium Enterprise (SME)
Maksimum Pemberian Kredit (BMPK), kredit loan ratio to total loans granted, the Legal
yang direstrukturisasi serta kolektibilitas sesuai Lending Limit (LLL), restructured loans, and
Peraturan Otoritas Jasa Keuangan loan collectibility in accordance with the
diungkapkan pada Catatan 49b. regulations of the Financial Services Authority
are disclosed in Note 49b.
i. Perubahan nilai bruto dan cadangan i. Movement of gross carrying amount and
kerugian penurunan nilai allowance for impairment losses
Perubahan nilai bruto Movement of gross carrying amount
2025
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2025 60,228,118 2,447,580 1,978,954 64,654,652 as at January 1, 2025
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan expected credit losses
(stage 1) 29,392 (28,273) (1,119) -- (stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang umurnya Transfer to lifetime expected
- tidak mengalami penurunan credit losses - unimpaired
nilai (stage 2) (1,637,516) 1,642,374 (4,858) -- (stage 2)
Transfer ke kerugian kredit Transfer to lifetime expected
ekspektasian yang mengalami credit losses -
penurunan nilai (stage 3) (1,073,813) (152,707) 1,226,520 -- impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 57,546,181 3,908,974 3,199,497 64,654,652 after transfer
Pengukuran kembali Remeasurement of
nilai tercatat - neto 4,380,021 (1,315,700) (581,529) 2,482,792 carrying amount - net
Aset keuangan yang
dihapus buku -- -- (591,924) (591,924) Write-off assets
Dampak valuta asing 693,871 -- -- 693,871 Effects of foreign exchange
Saldo akhir 62,620,073 2,593,274 2,026,044 67,239,391 Ending balance
2024
Stage 1 Stage 2 Stage 3 Total
Nilai tercatat bruto awal Initial gross carrying amount
1 Januari 2024 64,250,569 1,011,970 1,042,180 66,304,719 as at January 1, 2024
Transfer ke kerugian kredit Transfer to 12 month
ekspektasian 12 bulan expected credit losses
(stage 1) (3,034,539) 1,853,239 1,181,300 -- (stage 1)
Transfer ke kerugian kredit
ekspektasian sepanjang umurnya Transfer to lifetime expected
- tidak mengalami penurunan credit losses - unimpaired
nilai (stage 2) 19,392 (106,181) 86,789 -- (stage 2)
Transfer ke kerugian kredit Transfer to lifetime expected
ekspektasian yang mengalami credit losses -
penurunan nilai (stage 3) (1,179,462) (86,285) 1,265,747 -- impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan 60,055,960 2,672,743 3,576,016 66,304,719 after transfer
Pengukuran kembali Remeasurement of
nilai tercatat - neto (318,476) (225,163) (1,176,187) (1,719,826) carrying amount - net
Aset keuangan yang
dihapus buku -- -- (420,875) (420,875) Write-off assets
Dampak valuta asing 490,634 -- -- 490,634 Effects of foreign exchange
Saldo akhir 60,228,118 2,447,580 1,978,954 64,654,652 Ending balance
67
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perubahan cadangan kerugian penurunan nilai Movement of allowance for impairment losses
2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 187,886 95,291 381,700 664,877 Beginning balance
Transfer ke: Transfer to:
Kerugian kredit ekspektasian 12 month expected credit
12 bulan (stage 1) 298 (261) (37) -- losses (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya - tidak Lifetime expected
mengalami penurunan credit losses -
nilai (stage 2) (69,971) 70,330 (359) -- unimpaired (stage 2)
Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime expected
mengalami penurunan credit losses -
nilai (stage 3) (180,796) (51,469) 232,265 -- impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan (62,583) 113,891 613,569 664,877 after transfer
Penambahan cadangan Addition of allowance
kerugian penurunan nilai - neto 254,605 (11,335) 240,505 483,775 for impairment losses - net
Aset keuangan yang
dihapus buku -- -- (591,924) (591,924) Write-off of financial assets
Penerimaan kembali atas aset Recoveries from previously
keuangan yang dihapus buku -- -- 247,360 247,360 written off of financial assets
Dampak valuta asing 712 -- -- 712 Effects of foreign exchange
Saldo akhir 192,734 102,556 509,510 804,800 Ending balance
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal tahun 283,361 57,929 263,526 604,816 Beginning balance
Transfer ke: Transfer to:
Kerugian kredit ekspektasian 12 month expected credit
12 bulan (stage 1) (222,573) 73,515 149,058 -- losses (stage 1)
Kerugian kredit ekspektasian
sepanjang umurnya - tidak Lifetime expected
mengalami penurunan credit losses -
nilai (stage 2) 176 (26,101) 25,925 -- unimpaired (stage 2)
Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime expected
mengalami penurunan credit losses -
nilai (stage 3) (149,025) (25,857) 174,882 -- impaired (stage 3)
Total saldo awal Total beginning balance
setelah pengalihan (88,061) 79,486 613,391 604,816 after transfer
Penambahan cadangan Addition of allowance
kerugian penurunan nilai - neto 275,281 15,805 (72,898) 218,188 for impairment losses - net
Aset keuangan yang
dihapus buku -- -- (420,875) (420,875) Write-off of financial assets
Penerimaan kembali atas aset Recoveries from previously
keuangan yang dihapus buku -- -- 262,082 262,082 written off of financial assets
Dampak valuta asing 666 -- -- 666 Effects of foreign exchange
Saldo akhir 187,886 95,291 381,700 664,877 Ending balance
Manajemen Bank berpendapat bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai atas kredit allowance for impairment losses on loans was
yang diberikan telah memadai. adequate.
j. Kredit yang disalurkan dengan sistem j. Joint financing loans as of December 31, 2025
pembiayaan bersama (joint financing) pada and 2024 amounted to Rp10,499,035 and
tanggal 31 Desember 2025 dan 2024 masing- Rp8,960,990, respectively, which were made
masing sebesar Rp10.499.035 dan on a with recourse or without recourse basis.
Rp8.960.990 yang dilakukan dengan dan tanpa
tanggung renteng (with and without recourse).
68
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Jumlah kredit dengan pola pembiayaan The balances of the joint financing loans with
bersama (joint financing) dengan pihak berelasi related parties are as follows:
adalah sebagai berikut:
2025 2024
PT Mega Central Finance 6,842,252 4,889,978 PT Mega Central Finance
PT Mega Auto Finance 2,424,283 2,505,092 PT Mega Auto Finance
PT Mega Finance 1,175,132 1,503,480 PT Mega Finance
Total 10,441,667 8,898,550 Total
Seluruh kredit dengan pola pembiayaan Joint financing facilities with the related parties
bersama (joint financing) dengan pihak berelasi are made on a without recourse basis.
tersebut dilakukan secara tanpa tanggung
renteng (without recourse).
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024 the
jumlah pembiayaan bersama yang dilakukan balances of joint financing loans which were
secara tanpa tanggung renteng (without made on a without recourse basis amounted to
recourse) adalah masing-masing sebesar Rp10,441,667 and Rp8,898,550, respectively.
Rp10.441.667 dan Rp8.898.550. Risiko kredit The Bank is exposed to credit risk based on
yang ditanggung oleh Bank adalah sesuai the percentage of credit financing contributed
dengan porsi kredit yang dibiayai oleh Bank by the Bank, which ranged from 90% to 99%
yang berkisar antara 90% sampai dengan 99% as stipulated in the joint financing agreement.
sebagaimana disebutkan dalam perjanjian.
k. Ikhtisar perubahan kredit yang dihapusbukukan k. The changes in cumulative written-off loans
adalah sebagai berikut: are as follows:
2025 2024
Saldo awal 6,104,206 5,945,413 Beginning balance
Penghapusbukuan dalam Write-off during
tahun berjalan 591,924 420,875 the year
Penerimaan kembali kredit yang Recoveries of previously
telah dihapusbukukan (247,360) (262,082) written-off loan
Saldo akhir 6,448,770 6,104,206 Ending balance
12. Tagihan dan Utang Akseptasi 12. Acceptance Receivables and Payables
a. Tagihan akseptasi a. Acceptance receivables
Rincian tagihan akseptasi berdasarkan pihak, Details of acceptance receivables based on
mata uang dan pihak berelasi: the counterparty, currency and related parties:
2025 2024
Mata uang asing Foreign currencies
Pihak ketiga Third parties
Nasabah 986 9,234 Debtors
Total 986 9,234 Total
Cadangan kerugian Allowance for impairment
penurunan nilai (1) (12) loss
Neto 985 9,222 Net
69
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Rincian tagihan akseptasi berdasarkan sisa The details of acceptances receivables based
umur jatuh tempo adalah sebagai berikut on the remaining period to maturity date are as
(Catatan 45e): follows (Note 45e):
2025 2024
Mata uang asing Foreign currencies
<1 bulan 331 3,119 <1 month
1 - 3 bulan 655 4,905 1 - 3 months
>3 - 6 bulan -- 1,210 >3 - 6 months
Total 986 9,234 Total
b. Utang akseptasi b. Acceptance payables
2025 2024
Mata uang asing Foreign currencies
Pihak ketiga Third parties
Bank 986 9,234 Bank
Total 986 9,234 Total
Seluruh tagihan dan utang akseptasi tidak All acceptance receivables and acceptance
mengalami peningkatan signifikan atas risiko payables have not experienced a significant
kredit sejak pengakuan awal dan tidak memiliki increase in credit risk since initial recognition
bukti objektif penurunan nilai. Perubahan and show no objective evidence of impairment.
cadangan kerugian penurunan nilai tagihan dan The changes in the allowance for impairment
utang akseptasi adalah sebagai berikut: losses on acceptance receivables and
acceptance payables are as follows:
2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 12 -- -- 12 Beginning balance
Aset keuangan baru -- -- -- -- New financial assets
Pengukuran kembali bersih (12) -- -- (12) New remeasurement
Penghapusbukuan -- -- -- -- Written off
Total perubahan tahun berjalan (12) -- -- (12) Changes for the year
Dampak valuta asing 1 -- -- 1 Foreign exchange
Saldo akhir 1 -- -- 1 Ending balance
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal -- -- -- -- Beginning balance
Aset keuangan baru 11 -- -- 11 New financial assets
Pengukuran kembali bersih -- -- -- -- New remeasurement
Total perubahan tahun berjalan 11 -- -- 11 Changes for the year
Dampak valuta asing 1 -- -- 1 Foreign exchange
Saldo akhir 12 -- -- 12 Ending balance
Manajemen Bank berpendapat bahwa The Bank’s management believed that
cadangan kerugian penurunan nilai untuk tahun allowance for impairment losses in 2025 and
2025 dan 2024 telah memadai. 2024 is adequate.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities is disclosed
pada Catatan 45e. Informasi mengenai in Note 45e. Information with regards to the
klasifikasi dan nilai wajar diungkapkan pada classification and fair value is disclosed in
Catatan 44. Note 44.
70
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
13. Aset Tetap dan Aset Hak-Guna 13. Fixed Assets and Right-of-Use Assets
31 Desember 2025/December 31, 2025
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Ending
Balance Addition Deduction Reclassification Revaluations Balance
Kepemilikan langsung Direct ownership
Biaya perolehan/nilai revaluasi Cost/revaluation value
Aset tetap Fixed assets
Tanah 3,823,993 4,779 -- 2,116 283,244 4,114,132 Land
Bangunan 2,350,615 521 -- -- (130,991) 2,220,145 Buildings
Peralatan kantor 1,064,401 84,812 (24,238) 33,018 -- 1,157,993 Office equipment
Perabot kantor 414,854 7,183 (18,572) 165 -- 403,630 Furniture and fixtures
Kendaraan 143,696 1,896 (4,112) -- -- 141,480 Vehicles
Perbaikan gedung 128,358 3,146 (921) -- -- 130,583 Building improvements
Total 7,925,917 102,337 (47,843) 35,299 152,253 8,167,963 Total
Aset dalam penyelesaian 15,038 23,235 -- (35,299) -- 2,974 Construction in progress
Total biaya perolehan 7,940,955 125,572 (47,843) -- 152,253 8,170,937 Total cost
Aset hak-guna Right-of-use of assets
Bangunan 264,486 9,581 -- -- -- 274,067 Buildings
Total 8,205,441 135,153 (47,843) -- 152,253 8,445,004 Total
Kepemilikan langsung Direct ownership
Akumulasi penyusutan Accumulated Depreciation
Aset tetap Fixed assets
Bangunan (355,575) (175,844) -- -- 531,357 (62) Buildings
Peralatan kantor (888,638) (122,831) 24,236 -- -- (987,233) Office equipment
Perabot kantor (399,340) (5,545) 18,546 -- -- (386,339) Furniture and fixtures
Kendaraan (135,571) (2,209) 4,111 -- -- (133,669) Vehicles
Perbaikan gedung (121,647) (4,068) 916 -- -- (124,799) Building improvements
Total akumulasi penyusutan (1,900,771) (310,497) 47,809 -- 531,357 (1,632,102) Total accumulated depreciation
Aset hak-guna Right-of-use of assets
Bangunan (230,657) (20,208) -- -- -- (250,865) Buildings
Total (2,131,428) (330,705) 47,809 -- 531,357 (1,882,967) Total
Nilai Buku bersih 6,074,013 6,562,037 Net book value
31 Desember 2024/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
Balance Addition Deduction Reclassification Balance
Kepemilikan langsung Direct ownership
Biaya perolehan/nilai revaluasi Cost/revaluation value
Aset tetap Fixed assets
Tanah 3,823,993 -- -- -- 3,823,993 Land
Bangunan 2,350,615 -- -- -- 2,350,615 Buildings
Peralatan kantor 984,763 118,393 (89,256) 50,501 1,064,401 Office equipment
Perabot kantor 423,247 4,896 (13,313) 24 414,854 Furniture and fixtures
Kendaraan 146,494 -- (2,798) -- 143,696 Vehicles
Perbaikan gedung 125,851 2,532 (185) 160 128,358 Building improvements
Total 7,854,963 125,821 (105,552) 50,685 7,925,917 Total
Aset dalam penyelesaian 17,998 47,725 -- (50,685) 15,038 Construction in progress
Total biaya perolehan 7,872,961 173,546 (105,552) -- 7,940,955 Total cost
Aset hak-guna Right-of-use of assets
Bangunan 248,924 15,562 -- -- 264,486 Buildings
Total 8,121,885 189,108 (105,552) -- 8,205,441 Total
Kepemilikan langsung Direct ownership
Akumulasi penyusutan Accumulated Depreciation
Aset tetap Fixed assets
Bangunan (179,745) (175,830) -- -- (355,575) Buildings
Peralatan kantor (883,226) (94,666) 89,254 -- (888,638) Office equipment
Perabot kantor (405,638) (6,945) 13,243 -- (399,340) Furniture and fixtures
Kendaraan (133,937) (4,432) 2,798 -- (135,571) Vehicles
Perbaikan gedung (115,765) (6,067) 185 -- (121,647) Building improvements
Total akumulasi penyusutan (1,718,311) (287,940) 105,480 -- (1,900,771) Total accumulated depreciation
Aset hak-guna Right-of-use of assets
Bangunan (205,816) (24,841) -- -- (230,657) Buildings
Total (1,924,127) (312,781) 105,480 -- (2,131,428) Total
Nilai Buku bersih 6,197,758 6,074,013 Net book value
Aset tetap Fixed assets
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the Bank’s
Bank melakukan peninjauan kembali atas performed a review on useful life, depreciation
masa manfaat, metode penyusutan, dan nilai method, and residual value of fixed assets and
residu asset tetap dan menyimpulkan bahwa concluded that there was no change in those
tidak terdapat perubahan atas metode dan methodology and assumptions.
asumsi tersebut.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Beban penyusutan aset tetap yang dibebankan The depreciation expense for the years ended
pada tahun yang berakhir pada tanggal-tanggal December 31, 2025 and 2024 amounted to
31 Desember 2025 dan 2024 masing-masing Rp310,497 and Rp287,940, respectively
sebesar Rp310.497 dan Rp287.940 (Note 32).
(Catatan 32).
Pada tanggal 31 Desember 2025, hak atas As of December 31, 2025, land titles are in the
tanah yang dimiliki oleh Bank merupakan Hak form of “Hak Guna Bangunan” (HGB) and “Hak
Guna Bangunan (HGB) dan Hak Milik atas Milik Atas Satuan Rumah Susun” (HMASRS -
Satuan Rumah Susun (HMASRS) dengan sisa Strata title) with remaining terms for the related
umur hak atas tanah tersebut berkisar antara landrights ownership ranging from 3 months to
3 bulan sampai dengan 29 tahun dan dapat 29 years and renewable upon their expiry. As
diperpanjang. Pada tanggal 31 Desember of December 31, 2025, land of 1,314 sqm are
2025, tanah dengan luas sebesar 1.314 m2 in the process of merging, certificates
masih dalam pengurusan penggabungan dan correction and transfer of title into the Bank’s
pembetulan sertifikat serta balik nama menjadi name by the National Landrights Agency - the
atas nama Bank di Badan Pertanahan Nasional Republic of Indonesia (BPN-RI).
Republik Indonesia (BPN-RI).
Manajemen berpendapat bahwa kepemilikan Management believes the ownership of land
hak atas tanah tersebut dapat rights can be renewed/extended on maturity.
diperbarui/diperpanjang pada saat jatuh tempo.
Ruangan kantor yang disewakan kepada pihak Office spaces that are rented out to related
berelasi (Catatan 14a) disajikan sebagai bagian parties (Note 14a) were presented as part of
dari aset tetap karena nilai buku dari ruangan fixed assets since the book value of rented
yang disewakan tersebut tidak signifikan. spaces were not significant.
Aset tetap, kecuali aset dalam penyelesaian Fixed assets, except for construction in
dan tanah, diasuransikan terhadap risiko progress and land, were covered by insurance
kebakaran dan risiko lainnya berdasarkan against fire and other risks under certain
suatu paket polis tertentu dengan nilai blanket policies with insured amount of
pertanggungan masing-masing sebesar Rp2,418,550 and Rp2,434,763 as of
Rp2.418.550 dan Rp2.434.763 pada tanggal December 31, 2025 and 2024, respectively.
31 Desember 2025 dan 2024. Manajemen The Bank’s management believed that the
Bank berpendapat bahwa nilai pertanggungan insurance coverage was adequate to cover
tersebut cukup untuk menutupi kemungkinan possible losses on the assets insured.
kerugian atas aset yang dipertanggungkan.
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the gross
jumlah tercatat bruto dari setiap aset tetap yang amount of fixed assets which have been fully
telah disusutkan penuh dan masih digunakan depreciated and are still being used amounted
masing-masing adalah sebesar Rp1.309.304 to Rp1,309,304 and Rp1,265,487, respectively.
dan Rp1.265.487.
Manajemen Bank berpendapat bahwa tidak The Bank’s management believes that there
terdapat indikasi penurunan nilai atas aset was no impairment indication on the above
tetap di atas pada tanggal 31 Desember 2025 fixed assets as of December 31, 2025 and
dan 2024. 2024.
Penilaian terakhir atas tanah dan bangunan The latest valuations of land and building are
dilakukan oleh penilai independen eksternal performed by KJPP Ruky, Safrudin & Rekan
KJPP Ruky, Safrudin & Rekan, dalam as external independent valuer, on its report
laporannya tertanggal 28 Januari 2026. dated January 28, 2026.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Penilaian dilakukan berdasarkan Standar Valuations are performed based on Indonesian
Penilaian Indonesia, ditentukan berdasarkan Valuation Standards, determined based on
transaksi pasar terkini dan dilakukan dengan reference to recent market transactions done
ketentuan-ketentuan yang lazim. Metode on arm’s length terms and appropriate
penilaian yang dipakai adalah metode data requirements. The valuation methods used are
pasar, metode biaya dan metode pendapatan. market value approach, cost approach and
income approach.
Informasi mengenai penilaian kembali aset Information on the revaluation of land and
tetap pada tanggal 31 Desember 2025 untuk buildings as at December 31, 2025 performed
kelompok aset tanah dan bangunan yang by the Bank are as follows:
dilakukan oleh Bank adalah sebagai berikut:
Nilai buku sebelum Nilai buku setelah
revaluasi/ revaluasi/ Surplus revaluasi/
Carrying amount Carrying amount Revaluation
before revaluation after revaluation surplus
Tanah 3,830,888 4,114,132 283,244 Land
Bangunan 1,819,614 2,219,980 400,366 Buildings
Total 5,650,502 6,334,112 683,610 Total
Penilaian kembali yang dilakukan atas tanah The revaluation of land resulted in an increase
menghasilkan jumlah kenaikan nilai tercatat in the carrying amount of Rp283,244. The
sebesar Rp283.244. Penilaian kembali yang revaluation of buildings resulted in an increase
dilakukan atas bangunan menghasilkan jumlah in the carrying amount of Rp400,366. In total,
kenaikan nilai tercatat sebesar Rp400.366. the increase in the carrying amounts arising
Secara total kenaikan nilai tercatat yang timbul from the revaluation of land and buildings
dari revaluasi tanah dan bangunan adalah amounted to Rp683,610 and was recognized
sebesar Rp683.610 dan dicatat sebagai as “Other Comprehensive Income” amounting
“Penghasilan Komprehensif Lain” sebesar to Rp683,610.
Rp683.610.
Perubahan surplus revaluasi aset neto setelah The movements in the asset revaluation
pajak adalah sebagai berikut: surplus net of tax are as follows:
2025 2024
Saldo awal 3,033,358 3,309,118 Beginning balance
Surplus revaluasi aset tetap 683,610 -- Revaluation surplus of fixed assets
Dampak pajak (76,070) -- Tax impact
Pemindahan surplus aset tetap Transfer of revaluation surplus of fixed
ke saldo laba (275,760) (275,760) assets to retained earnings
Saldo akhir 3,365,138 3,033,358 Ending balance
Untuk tahun – tahun yang berakhir pada For the years ended December 31, 2025 and
tanggal 31 Desember 2025 dan 2024, Bank 2024, respectively, the Bank recorded gains
mencatat laba atas pelepasan aset tetap from disposal of fixed assets are as follows:
adalah sebagai berikut:
2025 2024
Hasil penjualan bersih 1,952 1,275 Net sales proceed
Nilai buku (34) (72) Book value
Laba atas pelepasan aset tetap 1,918 1,203 Gains from disposal of fixed assets
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Laba yang timbul dari hasil penjualan aset Gains from disposal of fixed assets were
tetap dicatat sebagai bagian dari akun recognized as part of non-operating income -
pendapatan non-operasional-neto pada laba net in profit or loss.
rugi.
Aset tetap dalam penyelesaian terdiri dari: Constructions in-progress consist of the
following:
Persentase
Penyelesaian
(tidak diaudit)/ Perkiraan Waktu
Completion Penyelesaian/
Percentage Nilai Tercatat/ Estimated Time of
31 Desember 2025 (unaudited) Carrying Value Completion December 31, 2025
Peralatan kantor 30%-80% 2,974 2026 Office equipment
Total 2,974 Total
Persentase
Penyelesaian
(tidak diaudit)/ Perkiraan Waktu
Completion Penyelesaian/
Percentage Nilai Tercatat/ Estimated Time of
31 Desember 2024 (unaudited) Carrying Value Completion December 31, 2024
Peralatan kantor 5%-80% 13,002 2025-2026 Office equipment
Perbaikan gedung 45%-99% 2,036 2025-2026 Building improvements
Total 15,038 Total
Persentase tingkat penyelesaian aset dalam The percentage of completion of the
penyelesaian pada tanggal 31 Desember 2025 constructions in progress as of
berkisar antara 30%-80% (2024: 5%-99%) dari December 31, 2025 ranges from 30%-80%
nilai kontrak. Aset dalam penyelesaian terdiri (2024: 5%-99%) of the contract values.
dari bangunan dan peralatan kantor dan Constructions in progress consist of buildings
diperkirakan akan selesai dalam waktu kurang and furniture and fixtures and are estimated to
dari 1 sampai 2 tahun setelah tanggal laporan be completed in less than 1 year up to 2 years
posisi keuangan. after the statement of financial position date.
Manajemen tidak mengantisipasi akan ada The management does not anticipate any
kesulitan dalam penyelesaian pembangunan difficulties in the completion of the above
pada waktu yang ditargetkan. facilities at targeted time.
Aset hak-guna Right-of-use assets
Bank memiliki kontrak sewa untuk bangunan The Bank has lease contracts for buildings
yang digunakan dalam operasi Bank yang used in the Bank's operations. Building leases
dicatat sebagai aset hak-guna. Sewa bangunan generally have a lease term of 2 to 5 years.
umumnya memiliki jangka waktu sewa antara 2
sampai 5 tahun.
Beban penyusutan aset hak-guna yang The depreciation expense for the years ended
dibebankan untuk tahun yang berakhir pada December 31, 2025 and 2024 amounted to
tanggal-tanggal 31 Desember 2025 dan 2024 Rp20,208 and Rp24,841, respectively
masing-masing sebesar Rp20.208 dan (Note 32).
Rp24.841 (Catatan 32).
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the
jumlah tercatat liabilitas sewa adalah sebesar carrying amount of lease liabilities was
Rp12.122 dan Rp19.511 (Catatan 24). Rp12,122 and Rp19,511 (Note 24),
respectively.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. Aset Lain-Lain 14. Other Assets
2025 2024
Mata uang Mata uang
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Pihak berelasi (Catatan 39) Related parties (Note 39)
Piutang sewa 4,493 -- 4,493 9,961 -- 9,961 Rent receivables
Bunga yang masih akan diterima 3,172 -- 3,172 5,720 -- 5,720 Interest receivables
Total pihak berelasi 7,665 -- 7,665 15,681 -- 15,681 Total related parties
Pihak ketiga Third parties
Bunga yang masih akan diterima 992,721 47,448 1,040,169 1,085,677 29,949 1,115,626 Interest receivables
Agunan yang diambil alih, Foreclosed assets,
setelah dikurangi cadangan net of allowance
kerugian penurunan nilai, for impairment
masing-masing sebesar losses of Rp14,163
Rp14,163 dan Rp10,185 and Rp10,185 at
pada tanggal 31 Desember December 31,2025
2025 dan 2024 723,118 -- 723,118 1,324,248 -- 1,324,248 and 2024, respectively
Tagihan penjualan surat berharga 312,305 93,250 405,555 190,190 50,694 240,884 Sale of securities receivable
Tagihan transaksi kartu kredit 74,834 -- 74,834 73,850 -- 73,850 Credit card transaction Receivables
Beban dibayar di muka 26,226 -- 26,226 27,817 -- 27,817 Prepaid expenses
Uang muka 12,154 -- 12,154 12,875 -- 12,875 Advances
Setoran jaminan 8,743 8,049 16,792 11,797 7,769 19,566 Security deposits
Piutang sewa 71 -- 71 1,393 -- 1,393 Rent receivables
Aset yang diblokir (Catatan 40) -- -- -- 206,630 -- 206,630 Restricted assets (Note 40)
Lain-lain 842,076 10,106 852,182 571,962 9,670 581,632 Others
Total pihak ketiga 2,992,248 158,853 3,151,101 3,506,439 98,082 3,604,521 Total third parties
Total 2,999,913 158,853 3,158,766 3,522,120 98,082 3,620,202 Total
a. Piutang sewa dari pihak berelasi merupakan a. Rent receivables from related parties represent
piutang dari hasil sewa ruangan kantor Bank office space lease receivables of Bank Mega
Mega kepada PT Mega Capital Sekuritas, PT office to PT Mega Capital Sekuritas, PT Para
Para Bandung Propertindo, PT Asuransi Umum Bandung Propertindo, PT Asuransi Umum
Mega, PT Duta Visual Nusantara TV 7, PT PFI Mega, PT Duta Visual Nusantara TV 7, PT PFI
Mega Life Insurance, PT Bank Mega Syariah, Mega Life Insurance, PT Bank Mega Syariah,
PT Allo Bank Indonesia, PT Mega Central PT Allo Bank Indonesia, PT Mega Central
Finance, PT Mega Auto Finance, PT Mega Finance, PT Mega Auto Finance, PT Mega
Finance, PT Trans Berita Bisnis, PT Mega Finance, PT Trans Berita Bisnis, PT Mega
Asset Management, PT Daily Dinamika Kreasi, Asset Management, PT Daily Dinamika Kreasi,
PT Trans Retail Indonesia, PT Trans Burger, PT Trans Retail Indonesia, PT Trans Burger,
PT Trans Ice, PT Trans Fashion Indonesia, PT PT Trans Ice, PT Trans Fashion Indonesia, PT
Trans Kalla Makassar, dan PT Detik TV Dua. Trans Kalla Makassar, and PT Detik TV Dua.
Untuk tahun yang berakhir pada tanggal 31 For the years ended December 31, 2025 and
Desember 2025 dan 2024, pendapatan sewa 2024, the rent income recognized amounted to
tersebut diakui masing-masing sebesar Rp36,125 and Rp34,502, respectively, were
Rp36.125 dan Rp34.502 dicatat sebagai recorded as part of non-operating income in
bagian dari pendapatan non-operasional pada profit or loss (Notes 34 and 39).
laba rugi (Catatan 34 dan 39).
b. Kolektibilitas agunan yang diambil alih sesuai b. Collectability foreclosed collaterals in
dengan Peraturan Otoritas Jasa Keuangan accordance with Financial Services Authority
diungkapkan pada Catatan 49c. Regulations are disclosed in Note 49c.
Ikhtisar perubahan cadangan kerugian The movements of the allowance for
penurunan nilai atas agunan yang diambil alih impairment losses of foreclosed assets are as
adalah sebagai berikut: follows:
2025 2024
Saldo awal 10,185 9,525 Beginning balance
Penambahan penyisihan dalam Additional of provision during
tahun berjalan (Catatan 31) 3,978 660 the year (Note 31)
Saldo akhir 14,163 10,185 Ending balance
Manajemen Bank berpendapat bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai atas allowance for impairment losses of foreclosed
agunan yang diambil alih telah memadai dan assets was adequate and recorded at its net
nilai tercatat agunan yang diambil alih tersebut realizable value.
merupakan nilai bersih yang dapat direalisasi.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
c. Sehubungan dengan kasus PT Elnusa Tbk, c. The Bank has put certain Government
Bank telah memblokir Surat Utang Negara Debenture Debt (“SUN”) as restricted asset
sebesar Rp111.000 seperti yang diwajibkan amounting to Rp111,000 as required by Bank
dalam Surat Bank Indonesia Indonesia (“BI’) under Letter No.
No. 13/26/DPBI1/PPBI1-2/Rahasia tanggal 24 13/26/DPBI1/PPBI1- 2/Rahasia dated May 24,
Mei 2011. Selain itu, berdasarkan Surat dari 2011. In addition, based on Letter from the
Otoritas Jasa Keuangan No.S-75/PB/311/2023 Financial Services Authority No.S-
tertanggal 8 November 2023, Bank juga 75/PB/311/2023 dated November 8 2023, the
diwajibkan memblokir SUN sebesar Rp95.630, Bank are also required to restricted SUN
sehingga total SUN yang diblokir pada amounting to Rp95,630, so the total restricted
30 Desember 2024 dan 2023 sebesar SUN as of December 31, 2024 and December
Rp206.630. Karena pemblokiran tersebut, SUN 31 2023 is Rp206,630. Because of this
tersebut disajikan sebagai aset lain-lain dan restriction, such SUN were presented as part
bukan sebagai bagian dari efek-efek. Pada of other assets and not as securities. In May
bulan Mei 2024 kasus hukum tersebut telah 2024, the legal case has been closed
diselesaikan (Catatan 40). (Notes 40).
Pada tahun 2025, berdasarkan surat Bank In 2025, based on Bank Indonesia letter
Indonesia No.27/8/DPSP/Srt/B tanggal No.27/8/DPSP/Srt/B dated January 13, 2025,
13 Januari 2025, Bank Indonesia telah Bank Indonesia has revoked the pledge of
membatalkan pledge dana Cadangan kasus legal case reserve funds for PT Elnusa
hukum PT Elnusa sebesar Rp206.630 pada amounting to Rp 206,630 on January 3, 2025.
tanggal 3 Januari 2025.
15. Liabilitas Segera 15. Obligations Due Immediately
Liabilitas segera terutama terdiri dari transaksi Obligations due immediately mainly consist of
kliring atau transfer nasabah yang belum clearing transactions or unsettled customers’
diselesaikan dan titipan pembayaran pajak money transfer and deposit of tax payments
yang belum dilimpahkan ke rekening Kantor which has not yet been transferred to the
Perbendaharaan dan Kas Negara (”KPKN”) account of Kantor Perbendaharaan dan Kas
sehubungan dengan kegiatan operasional Negara (“KPKN”) in relation with the Bank’s
Bank sebagai Bank Persepsi. function as Collecting Bank.
16. Giro 16. Current Accounts
2025 2024
Mata uang Mata uang
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Pihak berelasi (Catatan 39) 292,052 42,879 334,931 317,061 70,185 387,246 Related parties (Note 39)
Pihak ketiga 9,286,448 2,854,044 12,140,492 7,291,986 2,703,416 9,995,402 Third parties
Total 9,578,500 2,896,923 12,475,423 7,609,047 2,773,601 10,382,648 Total
Giro dalam mata uang asing terdiri dari Dolar Current accounts in foreign currencies consist
Amerika Serikat, Dolar Australia, Dolar of United States Dollar, Australian Dollar,
Singapura, Poundsterling Inggris Raya, Euro Singapore Dollar, Great Britain Poundsterling,
Eropa, Yuan Cina dan Yen Jepang. European Euro, Chinese Yuan and Japanese
Yen.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Suku bunga rata-rata tertimbang setahun untuk The weighted average of interest rate per
giro adalah sebagai berikut: annum for current accounts are as follows:
2025 2024
Rupiah 3.04% 3.93% Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 2.96% 2.23% United States Dollar
Dolar Australia 0.04% 0.04% Australian Dollar
Dolar Singapura 0.03% 0.04% Singapore Dollar
Poundsterling Inggris 0.05% 0.05% Great Britain Poundsterling
Giro yang digunakan sebagai jaminan atas Demand deposits that are pledged as
fasilitas-fasilitas kredit, bank garansi dan letters collaterals for loans, bank guarantees and
of credit yang diberikan oleh Bank kepada letters of credit issued by the Bank to
nasabah atau yang diblokir pada tanggal customers or blocked as of December 31,
31 Desember 2025 dan 2024 sebesar 2025, and 2024 were Rp2,500,000 and RpNil,
Rp2.500.000 dan RpNihil (Catatan 11). respectively (Note 11).
Giro dari pihak berelasi diungkapkan pada Demand deposits from related parties were
Catatan 39. Informasi mengenai jatuh tempo disclosed in Note 39. Information in respect of
giro yang diberikan diungkapkan pada Catatan maturities are disclosed in Note 45e.
45e. Informasi mengenai klasifikasi dan nilai Information with regards to the classification
wajar diungkapkan pada Catatan 44. and fair value are disclosed in Note 44.
17. Tabungan 17. Saving Deposits
2025 2024
Pihak berelasi Pihak berelasi
(Catatan 39)/ (Catatan 39)/
Related Related
parties Pihak ketiga/ Jumlah/ parties Pihak ketiga/ Jumlah/
(Note 39) Third parties Total (Note 39) Third parties Total
Rupiah: Rupiah:
Mega Dana 25,185 6,369,309 6,394,494 25,493 7,161,013 7,186,506 Mega Dana
Mega Perdana 998 2,786,585 2,787,583 4,039 3,167,317 3,171,356 Mega Perdana
Mega Ultima 8,695 1,285,622 1,294,317 6,709 1,897,765 1,904,474 Mega Ultima
Mega Maxi 2,315 722,652 724,967 3,033 824,255 827,288 Mega Maxi
Mega Peduli 1,233 533,539 534,772 1,086 613,276 614,362 Mega Peduli
Mega Rencana 216 522,565 522,781 2,211 421,757 423,968 Mega Rencana
Tabunganku 39 50,198 50,237 8 58,607 58,615 Tabunganku
Mega Salary 23,504 33,264 56,768 23,209 33,993 57,202 Mega Salary
Mega Proteksi -- 87 87 -- 96 96 Mega Proteksi
Mega Prestasi -- 6 6 -- 7 7 Mega Prestasi
Mata uang asing: Foreign currency:
Mega Valas 4,926 3,294,019 3,298,945 6,551 2,937,219 2,943,770 Mega Valas
Total 67,111 15,597,846 15,664,957 72,339 17,115,305 17,187,644 Total
Tabungan dalam mata uang asing terdiri dari Saving deposits in foreign currencies consist of
Dolar Amerika Serikat, Dolar Australia, Dolar United States Dollar, Australian Dollar,
Singapura, Yuan Cina, Yen Jepang, Franc Singapore Dollar, Chinese Yuan, Japanese
Swiss, Poundsterling Inggris Raya, Euro Eropa Yen, Swiss Franc, Great Britanian
dan Dolar Selandia Baru. Poundsterling, European Euro and
Newzealand Dollar.
77
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Suku bunga rata-rata tertimbang setahun untuk The weighted average of interest rate per
tabungan adalah sebagai berikut: annum for saving deposits are as follows:
2025 2024
Rupiah 1.28% 1.40% Rupiah
Mata uang asing Foreign currencies
Yuan Cina 0.10% 0.10% Chinese Yuan
Dolar Australia 0.04% 0.04% Australian Dollar
Dolar Amerika Serikat 0.16% 0.25% United States Dollar
Dolar Singapura 0.04% 0.04% Singapore Dollar
Pada tanggal 31 Desember 2025 dan 2024 As of December 31, 2025 and 2024 there were
tidak ada tabungan yang digunakan sebagai no saving deposits that are pledged as
jaminan atas fasilitas-fasilitas kredit, bank collaterals for loans, bank guarantees and
garansi dan letters of credit yang diberikan oleh letters of credits issued by the Bank to
Bank kepada nasabah atau yang diblokir. customers or blocked.
Tabungan dari pihak berelasi diungkapkan Saving deposits from related parties were
pada Catatan 39. Informasi mengenai jatuh disclosed in Note 39. Information in respect of
tempo tabungan yang diberikan diungkapkan maturities are disclosed in Note 45e.
pada Catatan 45e. Informasi mengenai Information with regards to the classification
klasifikasi dan nilai wajar tabungan yang and fair value are disclosed in Note 44.
diberikan diungkapkan pada Catatan 44.
18. Deposito Berjangka 18. Time Deposits
2025 2024
Mata uang Mata uang
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Pihak berelasi (Catatan 39) 905,051 47,026 952,077 516,025 106,065 622,090 Related parties (Note 39)
Pihak ketiga 63,652,497 11,385,994 75,038,491 57,995,900 5,481,015 63,476,915 Third parties
Total 64,557,548 11,433,020 75,990,568 58,511,925 5,587,080 64,099,005 Total
Deposito berjangka yang digunakan sebagai Time deposits that are pledged as collaterals
jaminan atas fasilitas-fasilitas kredit, bank for loans, bank guarantees and letters of credit
garansi dan letters of credit yang diberikan oleh issued by the Bank to customers or blocked
Bank kepada nasabah atau yang diblokir pada were Rp1,011,345 and Rp928,447 as of
tanggal 31 Desember 2025 dan 2024 masing- December 31, 2025 and 2024, respectively
masing sebesar Rp1.011.345 dan Rp928.447 (Note 11).
(Catatan 11).
Deposito berjangka dalam mata uang asing Time deposits in foreign currencies consist of
terdiri dari Dolar Amerika Serikat, Dolar United States Dollar, Australian Dollar,
Australia, Dolar Singapura, Euro Eropa dan Singapore Dollar, European Euro and Great
Poundsterling Inggris Raya. Britain Poundsterling.
78
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tingkat suku bunga rata-rata tertimbang The weighted average interest rates per
setahun untuk deposito berjangka adalah annum of time deposits are as follows:
sebagai berikut:
2025 2024
Rupiah 5.63% 5.73% Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 4.62% 5.02% United States Dollar
Dolar Australia 3.64% 3.62% Australian Dollar
Euro Eropa 2.38% 1.68% European Euro
Dolar Singapura 2.48% 2.79% Singapore Dollar
Poundsterling Inggris 3.01% 0.00% Great Britain Poundsterling
Deposito berjangka dari pihak berelasi Time deposits from related parties were
diungkapkan pada Catatan 39. Informasi disclosed in Note 39. Information in respect of
mengenai jatuh tempo deposito berjangka yang maturities are disclosed in Note 45e.
diberikan diungkapkan pada Catatan 45e. Information with regards to the classification
Informasi mengenai klasifikasi dan nilai wajar and fair value are disclosed in Note 44.
deposito berjangka yang diberikan
diungkapkan pada Catatan 44.
19. Simpanan dari Bank Lain 19. Deposits From Other Banks
Rincian simpanan dari bank lain adalah The details of deposits from other banks are as
sebagai berikut: follows:
2025 2024
Rupiah Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
Giro 41,667 57,678 Current accounts
Call money 450,000 1,750,000 Call money
Pihak ketiga Third parties
Deposito berjangka 123,250 221,700 Time deposits
Tabungan 66,246 63,636 Saving deposits
Giro 57,324 52,467 Current accounts
Call money 4,110,000 1,300,000 Call money
4,848,487 3,445,481
Mata uang asing Foreign currency
Pihak berelasi (Catatan 39) Related parties (Note 39)
Giro 933 1,271 Current accounts
Pihak ketiga Third parties
Call money 917,125 386,280 Call money
918,058 387,551
Total 5,766,545 3,833,032 Total
Informasi mengenai jatuh tempo deposito Information in respect of maturities of time
berjangka dan call money dari bank lain deposit and call money from other banks were
diungkapkan pada Catatan 45e. Informasi disclosed in Note 45e. Information with regards
mengenai klasifikasi dan nilai wajar simpanan to the classification and fair value of deposits
dari bank lain yang diberikan diungkapkan from other banks were disclosed in Note 44.
pada Catatan 44.
79
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Simpanan yang diterima dari pihak berelasi The outstanding balances of deposits from
merupakan simpanan dari PT Bank Mega related parties represents deposits from
Syariah, PT Bank Pembangunan Daerah PT Bank Mega Syariah, PT Bank
Sulawesi Utara dan Gorontalo, PT Bank Pembangunan Daerah Sulawesi Utara
Pembangunan Daerah Sulawesi Tengah dan dan Gorontalo, PT Bank Pembangunan
PT Allo Bank Indonesia Tbk. Daerah Sulawesi Tengah and PT Allo Bank
Indonesia Tbk.
Suku bunga rata-rata tertimbang setahun The weighted average of interest rate per
simpanan dari bank lain adalah sebagai annum of deposits from other banks are as
berikut: follows:
2025 2024
Rupiah Rupiah
Giro 1.27% 4.52% Current accounts
Tabungan 1.02% 1.11% Saving deposits
Deposito 3.35% 3.90% Time deposits
Call Money 5.49% 6.28% Call Money
Valuta Asing Foreign currency
Call money 4.35% 5.39% Call money
Klasifikasi jangka waktu simpanan dari bank The classification of deposits from other banks
lain berdasarkan sisa umur sampai dengan based on their remaining period to maturity are
saat jatuh tempo adalah sebagai berikut: as follows:
31 Desember/December 31, 2025
> 3 bulan -
1 tahun/
≤ 1 bulan/ > 1 -3 bulan/ > 3 months - Jumlah/
≤ 1 month > 1 - 3 months 1 year Total
Rupiah Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
Call Money 450,000 -- -- 450,000 Call money
Giro 41,667 -- -- 41,667 Current accounts
Total pihak berelasi 491,667 -- -- 491,667 Total related parties
Pihak ketiga Third parties
Deposito berjangka 100,750 22,500 -- 123,250 Time deposits
Call money 4,110,000 -- -- 4,110,000 Call money
Tabungan 66,246 -- -- 66,246 Saving deposits
Giro 57,324 -- -- 57,324 Current accounts
Total pihak ketiga 4,334,320 22,500 -- 4,356,820 Total third parties
Total Rupiah 4,825,987 22,500 -- 4,848,487 Total Rupiah
Mata uang asing Foreign currency
Pihak berelasi (Catatan 39) Related parties (Note 39)
Giro 933 -- -- 933 Current accounts
Pihak ketiga Third parties
Call money 917,125 -- -- 917,125 Call money
Total valuta asing 918,058 -- -- 918,058 Total foreign currency
Total 5,744,045 22,500 -- 5,766,545 Total
80
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2024
> 3 bulan -
1 tahun/
≤ 1 bulan/ > 1 -3 bulan/ > 3 months - Jumlah/
≤ 1 month > 1 - 3 months 1 year Total
Rupiah Rupiah
Pihak berelasi (Catatan 39) Related parties (Note 39)
Call Money 1,750,000 -- -- 1,750,000 Call money
Giro 57,678 -- -- 57,678 Current accounts
Total pihak berelasi 1,807,678 -- -- 1,807,678 Total related parties
Pihak ketiga Third parties
Deposito berjangka 199,200 21,000 1,500 221,700 Time deposits
Call money 1,300,000 -- -- 1,300,000 Call money
Tabungan 63,636 -- -- 63,636 Saving deposits
Giro 52,467 -- -- 52,467 Current accounts
Total pihak ketiga 1,615,303 21,000 1,500 1,637,803 Total third parties
Total Rupiah 3,422,981 21,000 1,500 3,445,481 Total Rupiah
Mata uang asing Foreign currency
Pihak berelasi (Catatan 39) Related parties (Note 39)
Giro 1,271 -- -- 1,271 Current accounts
Pihak ketiga Third parties
Call money 386,280 -- -- 386,280 Call money
Total valuta asing 387,551 -- -- 387,551 Total foreign currency
Total 3,810,532 21,000 1,500 3,833,032 Total
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, there
tidak terdapat simpanan dari bank lain yang were no deposits from other banks which were
dijaminkan. pledged.
20. Efek-Efek yang Dijual dengan Janji Dibeli 20. Securities Sold Under Agreement to
Kembali Repurchase
31 Desember/December 31, 2025
Liabilitas Beban bunga
pembelian yang belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Repurchased Unamortized Carrying
Counterparty Type of securities amount Starting date Maturity date liabilities interest value
Pihak ketiga/
Third parties
Rupiah
PT Bank SRBI/ 30 Desember/ 13 Januari/
Pan Indonesia Tbk SRBI 1,000,000 December 30, 2025 January 13, 2026 956,935 (1,512) 955,423
PT Bank SRBI/ 19 Desember/ 2 Januari/
Pan Indonesia Tbk SRBI 10,000 December 19, 2025 January 2, 2026 9,766 (1) 9,765
Obligasi Pemerintah/ 31 Desember/ 14 Januari/
PT Bank HSBC
Government Bonds 30,000 December 31, 2025 January 14, 2026 28,083 (48) 28,035
1,040,000 994,784 (1,561) 993,223
81
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2024
Liabilitas Beban bunga
pembelian yang belum
Nilai nominal/ Tanggal Tanggal kembali/ diamortisasi/ Nilai tercatat/
Nasabah/ Jenis efek-efek/ Nominal dimulai/ jatuh tempo/ Repurchased Unamortized Carrying
Counterparty Type of securities amount Starting date Maturity date liabilities interest value
Pihak berelasi (Catatan 39)/
Related parties (Note 39)
PT Allo Bank Obligasi Pemerintah/ 31 Desember/ 2 Januari/
Indonesia Tbk Government Bonds 250,000 December 31, 2024 January 2, 2025 236,315 (40) 236,275
Pihak ketiga/
Third parties
Rupiah
PT Bank SRBI/ 19 Desember/ 2 Januari/
Pan Indonesia Tbk SRBI 1,000,000 December 19, 2024 January 2, 2025 951,734 (169) 951,565
PT Bank SRBI/ 24 Desember/ 7 Januari/
Pan Indonesia Tbk SRBI 50,000 December 24, 2024 January 7, 2025 47,618 (51) 47,567
Obligasi Pemerintah/ 30 Desember/ 13 Januari/
PT Bank HSBC
Government Bonds 20,000 December 30, 2024 January 13, 2025 20,781 (44) 20,737
PT Bank Obligasi Pemerintah/ 30 Desember/ 6 Januari/
Digital BCA Government Bonds 210,000 December 30, 2024 January 6, 2025 205,515 (181) 205,334
PT Bank SRBI/ 31 Desember/ 14 Januari/
Pan Indonesia Tbk SRBI 50,000 December 31, 2024 January 14, 2025 47,720 (110) 47,610
Obligasi Pemerintah/ 31 Desember/ 2 Januari/
PT Bank Nagari
Government Bonds 600,000 December 31, 2024 January 2, 2025 575,847 (97) 575,750
PT Bank Rakyat Obligasi Pemerintah/ 31 Desember/ 2 Januari/
Indonesia (Persero) Tbk Government Bonds 1,000,000 December 31, 2024 January 2, 2025 978,124 (167) 977,957
Obligasi Pemerintah/ 27 Desember/ 3 Januari/
Bank Indonesia
Government Bonds 3,500,000 December 27, 2024 January 3, 2025 3,207,812 (1,113) 3,206,699
Obligasi Pemerintah/ 30 Desember/ 6 Januari/
Bank Indonesia
Government Bonds 3,520,000 December 30, 2024 January 6, 2025 3,402,972 (2,950) 3,400,022
Obligasi Pemerintah/ 31 Desember/ 7 Januari/
Bank Indonesia
Government Bonds 3,580,000 December 31, 2024 January 7, 2025 3,281,086 (3,414) 3,277,672
13,780,000 12,955,524 (8,336) 12,947,188
Tingkat suku bunga rata-rata tertimbang The weighted average of interest rate per
setahun untuk efek-efek yang dijual dengan annum for securities sold under repurchased
janji dibeli kembali untuk tahun - tahun berakhir agreement for the years ended December 31,
pada 31 Desember 2025 dan 2024 masing- 2025 and 2024 were 5.27% and 6.41%,
masing adalah 5,27% dan 6,41%. respectively.
Informasi mengenai jatuh tempo diungkapkan Information in respect of maturities are
pada Catatan 45e. Informasi mengenai disclosed in Note 45e. Information with regards
klasifikasi dan nilai wajar diungkapkan pada to the classification and fair value are disclosed
Catatan 44. in Note 44.
21. Perpajakan 21. Taxation
a. Utang pajak penghasilan terdiri dari: a. Income tax payable consists of:
2025 2024
Pajak penghasilan Income tax
Pasal 25 86,624 46,812 Article 25
Pasal 4 (2) 75,230 65,404 Article 4 (2)
PPN 3,850 1,781 VAT
Pasal 23 813 767 Article 23
Pasal 21 113 19,419 Article 21
Pasal 26 84 94 Article 26
Pasal 29 50 87,047 Article 29
Lainnya 1,044 740 Others
Total 167,808 222,064 Total
82
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
b. Beban pajak terdiri dari: b. Tax expense consists of:
2025 2024
Pajak kini 791,113 707,360 Current tax
Ketetapan pajak 3,139 5,675 Tax assessment
Pajak tangguhan 1,855 (87,183) Deferred tax
Neto 796,107 625,852 Net
Pada 2025, berdasarkan Surat Pemintaan In 2025, based on the Request for Explanation
Penjelasan atas Data dan/atau Keterangan Letter on Tax Data and/or Information for the
Pajak untuk tahun pajak 2022 dengan nomor 2022 fiscal year with Letter No. S-
surat S-38/P2DK/KPP.1901/2025, terdapat 38/P2DK/KPP.1901/2025, a correction was
koreksi nilai Pajak Penghasilan Badan, Bank made to the Corporate Income Tax amount.
melakukan pembayaran atas koreksi tersebut Accordingly, the Bank has made payments for
sebesar Rp3.139. these corrections amounting to Rp3,139.
Pada 2024, berdasarkan Surat Pemintaan In 2024, based on the Request for Explanation
Penjelasan atas Data dan/atau Keterangan Letter on Tax Data and/or Information for the
Pajak untuk tahun pajak 2020 dengan nomor 2020 fiscal year with Letter No. S-
surat S-68/P2DK/KPP.1901/2024 dan 2021 68/P2DK/KPP.1901/2024 and the 2021 fiscal
dengan nomor surat S-146/P2DK/KPP.1901/ year with Letter No. S-
2024 terdapat koreksi nilai Pajak Penghasilan 146/P2DK/KPP.1901/2024, a correction was
Badan, Bank melakukan pembayaran atas made to the Corporate Income Tax amount.
koreksi tersebut sebesar Rp1.902 untuk 2021 Accordingly, the Bank has made payments for
dan Rp3.773 untuk 2020. these corrections amounting to Rp1,902 for the
2021 fiscal year and Rp3,773 for the 2020
fiscal year.
c. Sesuai dengan peraturan perpajakan di c. In accordance with the taxation laws in
Indonesia, Bank menghitung dan Indonesia, the Bank calculates and submits
melaporkan/menyetorkan pajak berdasarkan income tax returns based on self-assessment.
sistem self-assessment. Fiskus dapat The tax authorities may assess/amend taxes
menetapkan/mengubah pajak-pajak tersebut within the statute of limitations under the
dalam jangka waktu tertentu sesuai dengan prevailing regulations.
peraturan yang berlaku.
d. Rekonsiliasi antara laba akuntansi sebelum d. The reconciliation between accounting income
beban pajak ke laba kena pajak untuk tahun before tax expense to taxable income for the
yang berakhir pada tanggal 31 Desember 2025 years ended December 31, 2025 and 2024 are
dan 2024 adalah sebagai berikut: as follows:
83
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2025 2024
Laba akuntansi sebelum Accounting income before
beban pajak - Bank 4,160,842 3,256,906 tax expense - Bank
Beda waktu: Timing differences:
Liabilitas imbalan pasca-kerja (60,358) (43,764) Post-employment benefits liability
Keuntungan (kerugian) atas efek-efek Gain (loss) on trading
yang diperdagangkan - neto 3,302 (3,202) marketable securities - net
Penyusutan aset tetap 42,352 42,330 Depreciation of fixed assets
Pemulihan cadangan kerugian Reversal for impairment
penurunan nilai atas aset losses on financial assets and
keuangan dan non-keuangan 4,938 463,495 non-financial assets
Total beda temporer (9,766) 458,859 Total temporary differences
Beda tetap: Permanent differences:
Jamuan dan representasi 10,289 4,217 Entertainment and representation
Sumbangan 848 490 Donations
Lain-lain 1,538 2,475 Others
Total beda tetap 12,675 7,182 Total permanent differences
Laba kena pajak 4,163,751 3,722,947 Taxable income
Beban pajak penghasilan badan 791,113 707,360 Corporate income tax expense
Dikurangi: pajak penghasilan Less: prepayment
dibayar dimuka (791,063) (620,313) of income tax
Utang pajak penghasilan badan 50 87,047 Corporate income tax payable
Laba kena pajak Perusahaan untuk tahun fiskal Taxable income of the Bank for fiscal years
2025 dan 2024 hasil rekonsiliasi, seperti yang 2025 and 2024 resulting from the reconciliation
tercantum dalam tabel diatas menjadi dasar as shown in the table above will be the basis
dalam pengisian Surat Pemberitahuan for filing the Corporate Annual Tax Returns
Tahunan PPh Badan yang disampaikan ke submitted to the Tax Office.
Kantor Pajak.
e. Rekonsiliasi antara laba akuntansi Bank e. The reconciliation between the Bank’s
sebelum pajak dikali tarif pajak yang berlaku accounting income before tax multiplied by the
dengan beban pajak adalah sebagai berikut: enacted tax rate applicable to income tax
expense are as follows:
2025 2024
Laba sebelum beban pajak Income before tax expense
menurut laporan laba rugi 4,160,842 3,256,906 per statement of profit or loss
Beban pajak berdasarkan
tarif pajak yang berlaku 790,560 618,812 Tax expense at applicable tax rates
Pengaruh pajak atas perbedaan
yang tidak dapat diperhitungkan Tax effect of non deductible
menurut fiskal 2,408 1,365 expenses
Ketetapan pajak 3,139 5,675 Tax determination
Jumlah beban pajak 796,107 625,852 Total tax expense
Pada tanggal 29 Oktober 2021, Pemerintah On October 29, 2021, the Government issued
menerbitkan Undang-Undang No. 7 Tahun Law No. 7 of 2021 concerning the
2021 tentang Harmonisasi Peraturan Harmonization of Tax Regulations, one of the
Perpajakan dimana salah satu klausa dalam clauses in the regulation governs the
peraturan ini adalah penyesuaian tarif pajak adjustment of tax rate to 22% for the year
badan untuk tahun 2022 dan seterusnya 2022, onwards. For any taxpayer who meets
menjadi 22%. Bagi wajib pajak yang memenuhi the Regulation of Minister of Finance No.
ketentuan Peraturan Menteri Keuangan 238/PMK.03/2008 dated December 30, 2008
No. 238/PMK.03/2008 tanggal 30 Desember and PMK Number 40 of, 2023 promugulated
2008 dan PMK Nomor 40 tahun 2023 yang on April 13, 2023 can obtain are eligible of the
84
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
dapat diundangkan tanggal 13 April 2023 a tax rate deduction facility of 3%.
dapat memperoleh fasilitas penurunan tarif
pajak sebesar 3%.
Berdasarkan PMK 238/2008, perseroan Under the PMK 238/2008, domestic public
terbuka dalam negeri dapat memperoleh companies can apply for tax reduction of 5%
penurunan tarif Pajak Penghasilan sebesar 5% lower than the highest income tax rate as
lebih rendah dari tarif tertinggi Pajak stated in point 1b of article 17 of the Income
Penghasilan sebagaimana diatur dalam Pasal Tax Law if the following criteria are met:
17 ayat 1b (“Undang-undang Pajak
Penghasilan”), jika memenuhi kriteria yang
ditentukan, sebagai berikut:
1. Apabila jumlah kepemilikan saham 1. Total publicly-owned shares covers 40%
publiknya 40% (empat puluh persen) atau (forty percent) or more of the total paid-up
lebih dari keseluruhan saham yang disetor shares and such shares are owned by at
dan saham tersebut dimiliki paling sedikit least 300 (three hundred) parties.
oleh 300 (tiga ratus) pihak.
2. Masing-masing pihak hanya boleh memiliki 2. Each party can only own less than 5% (five
saham kurang dari 5% (lima persen) dari percent) shares of the total paid-up shares
keseluruhan saham yang disetor dalam within a minimum of 6 (six) months or 183
waktu paling singkat 6 (enam) bulan atau (one hundred eighty three) calendar days
183 (seratus delapan puluh tiga) hari in 1 (one) tax/fiscal year.
kalender dalam jangka waktu 1 (satu)
tahun pajak.
3. Wajib Pajak harus melampirkan Surat 3. The Tax Payer should attach the
Keterangan dari Biro Administrasi Efek Declaration Letter (“Surat Keterangan”)
pada Surat Pemberitahuan Tahunan PPh from the Securities Administration Bureau
WP Badan dengan melampirkan formulir (“Biro Administrasi Efek”) to the Annual
X.H.1-6 sebagaimana diatur dalam Income Tax Return of the Tax Payer with
Peraturan Otoritas Jasa Keuangan the form X.H.1-6 as provided in Financial
no.10/POJK.04/2020 tentang Laporan Biro Services Authority Regulation No.
Administrasi Efek atau Emiten dan 10/POJK.04/2020 concerning Reports of
Perusahaan Publik yang Securities Administration Bureaus or
Menyelenggarakan Administrasi Efek Issuers and Public Companies that
Sendiri, untuk setiap tahun pajak terkait. Conduct Self-Administered Securities
Administration, for each respective
tax/fiscal year.
Manajemen berkeyakinan bahwa Bank telah Management believe that the Bank has
memenuhi kriteria-kriteria tersebut di atas dan complied with the above mentioned criteria;
oleh karena itu Bank telah menerapkan accordingly, the Bank has applied the tax
penurunan tarif pajak dalam perhitungan pajak reduction in its 2025 and 2024 income tax
penghasilan tahun 2025 dan 2024. Dengan calculation. Hence, the Bank has calculated
demikian, Bank telah menghitung pajak the corporate income tax for the year ended
penghasilan badan untuk tahun yang berakhir December 31, 2025 and 2024 using a tax rate
pada tanggal 31 Desember 2025 dan 2024 of 19%.
menggunakan tarif pajak 19%.
85
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
f. Pajak tangguhan dihitung berdasarkan f. Deferred tax is calculated based on temporary
pengaruh dari perbedaan temporer antara differences between the carrying value of total
jumlah tercatat aset dan liabilitas menurut assets and liabilities recorded according to the
laporan posisi keuangan komersial dengan commercial statements of financial positions
dasar pengenaan pajak aset dan liabilitas. and tax bases of assets and liabilities. Details
Rincian dari aset (liabilitas) pajak tangguhan of deferred tax assets (liabilities) are as
adalah sebagai berikut: follows:
(Dibebankan)
Dikreditkan (Dibebankan)
Saldo ke Laporan Dikreditkan Saldo
Awal/ Laba Rugi/ ke Ekuitas/ Akhir/
Beginning (Charged) (Charged) Ending
Balance Credited to Credited Balance
2025 Profit or Loss to Equity 2025
Liabilitas imbalan pasca-kerja 56,319 (11,468) 11,191 56,042 Post-employee benefits liability
Keuntungan/(kerugian) dari perubahan Unrealized gain/(loss) on changes in
nilai atas efek-efek yang fair value of securities
diukur pada nilai wajar melalui through other comprehensive
penghasilan komprehensif lain 130,219 -- (239,903) (109,684) income
Penyusutan aset tetap 24,338 8,047 -- 32,385 Depreciation of fixed assets
Keuntungan yang belum direalisasi
atas efek-efek Unrealized gain from trading
diperdagangkan - neto (5,828) 628 -- (5,200) securities - net
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan dan losses on financial and
non-keuangan 17,242 938 -- 18,180 non-financial assets
Revaluasi aset tetap (116,748) -- (76,070) (192,818) Fixed assets revaluation
Aset (liabilitas) pajak tangguhan 105,542 (1,855) (304,782) (201,095) Deferred tax assets (liabilities)
(Dibebankan)
Dikreditkan (Dibebankan)
Saldo ke Laporan Dikreditkan Saldo
Awal/ Laba Rugi/ ke Ekuitas/ Akhir/
Beginning (Charged) (Charged) Ending
Balance Credited to Credited Balance
2024 Profit or Loss to Equity 2024
Liabilitas imbalan pasca-kerja 52,731 (8,315) 11,903 56,319 Post-employee benefits liability
Keuntungan/(kerugian) dari perubahan Unrealized gain/(loss) on changes in
nilai atas efek-efek yang fair value of securities
diukur pada nilai wajar melalui through other comprehensive
penghasilan komprehensif lain (33,049) -- 163,268 130,219 income
Penyusutan aset tetap 16,295 8,043 -- 24,338 Depreciation of fixed assets
Keuntungan yang belum direalisasi
atas efek-efek Unrealized gain from trading
diperdagangkan - neto (5,219) (609) -- (5,828) securities - net
Cadangan kerugian penurunan Allowance for impairment
nilai aset keuangan dan losses on financial and
non-keuangan (70,822) 88,064 -- 17,242 non-financial assets
Revaluasi aset tetap (116,748) -- -- (116,748) Fixed assets revaluation
Aset (liabilitas) pajak tangguhan (156,812) 87,183 175,171 105,542 Deferred tax assets (liabilities)
Manajemen Bank berpendapat bahwa seluruh The Bank’s management believes that the total
aset dan liabilitas pajak tangguhan dapat deferred tax assets and liabilities can be
terpulihkan di tahun-tahun mendatang. recovered in future years.
86
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
22. Pinjaman yang Diterima 22. Fund Borrowings
Pada tahun 2025 dan 2024, pinjaman yang In 2025 and 2024, the Bank received fund
diterima oleh Bank adalah sebagai berikut: borrowings were as follows:
31 Desember/December 31, 2025
Suku Nilai
Tanggal/Date Bunga (%)/ Penuh (US$)/ Ekuivalen Rp/
Penerimaan/ Jatuh Tempo/ Interest Full Amount Equivalent
Receipt Maturity Rate (%) (US$) In Rp
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Pembangunan 25 Oktober/ 23 Oktober/ PT Bank Pembangunan
Daerah Jawa Barat October 25, October 23, Daerah Jawa Barat
dan Banten Tbk 2024 2026 5.50 -- 1,500,000 dan Banten Tbk
19 November / 19 Mei/
PT Bank ICBC November 19, May 19, PT Bank ICBC
Indonesia 2024 2026 5.59 -- 700,000 Indonesia
Total Rupiah -- 2,200,000 Total Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
PT Bank Rakyat 21 Oktober/ 21 Januari/ PT Bank Rakyat
Indonesia October 21, January 21, Indonesia
(Persero) Tbk 2025 2026 4.50 30,000,000 500,250 (Persero) Tbk
30 Desember/ 30 Maret/
PT Bank Mandiri December 30, March 30, PT Bank Mandiri
(Persero) Tbk 2025 2025 4.10 20,000,000 333,500 (Persero) Tbk
22 Oktober/ 22 Januari/
PT Bank SMBC October 22, January 22,
Indonesia Tbk 2025 2026 4.36 30,000,000 500,250 PT Bank SMBC Indonesia Tbk
Total mata uang asing 80,000,000 1,334,000 Total foreign currency
Total 80,000,000 3,534,000 Total
31 Desember/December 31, 2024
Suku Nilai
Tanggal/Date Bunga (%)/ Penuh (US$)/ Ekuivalen Rp/
Penerimaan/ Jatuh Tempo/ Interest Full Amount Equivalent
Receipt Maturity Rate (%) (US$) In Rp
Pihak ketiga Third parties
Rupiah Rupiah
PT Bank Pembangunan 25 Oktober/ 23 Oktober/ PT Bank Pembangunan
Daerah Jawa Barat October 25, October 23, Daerah Jawa Barat
dan Banten Tbk 2024 2026 7.23 -- 1,500,000 dan Banten Tbk
19 November / 19 Mei/
PT Bank ICBC November 19, May 19, PT Bank ICBC
Indonesia 2024 2026 7.12 -- 700,000 Indonesia
26 November / 24 Desember/
PT Bank Maybank November 26, December 24, PT Bank Maybank
Indonesia Tbk 2024 2025 7.13 -- 500,000 Indonesia Tbk
Total Rupiah -- 2,700,000 Total Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat United States Dollar
PT Bank Rakyat 10 Desember/ 10 Maret/ PT Bank Rakyat
Indonesia December 10, March 10, Indonesia
(Persero) Tbk 2024 2025 4.85 30,000,000 482,850 (Persero) Tbk
PT Bank Rakyat 21 November / 21 Februari/ PT Bank Rakyat
Indonesia November 21, February 21, Indonesia
(Persero) Tbk 2024 2025 4.75 20,000,000 321,900 (Persero) Tbk
28 Oktober/ 28 Januari/
PT Bank Central October 28, January 28, PT Bank Central
Asia Tbk 2024 2025 4.87 30,000,000 482,850 Asia Tbk
Total mata uang asing 80,000,000 1,287,600 Total foreign currency
Total 80,000,000 3,987,600 Total
Rasio-rasio keuangan yang dipersyaratkan The Bank is required to maintain, among
antara lain: others, the following financial ratios:
2025 2024
Persyaratan/ Pemenuhan/ Persyaratan/ Pemenuhan/
Covenants Fulfillment Covenants Fulfillment
Capital adequacy ratio (CAR) Minimal/Minimum 13.5% 30.49% Minimal/Minimum 13.5% 25.77% Capital adequacy ratio (CAR)
Non performing loan (NPL) Maksimum/Maximum 5% 1.07% Maksimum/Maximum 5% 1.22% Non performing loan (NPL)
Net income Net income positif/positive Net income positif/positive Net income positif/positive Net income positif/positive Net income
Liquidity coverage ratio Minimal/Minimum 100% 179.10% Minimal/Minimum 100% 214.96% Liquidity coverage ratio
87
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Informasi mengenai jatuh tempo pinjaman yang Information in respect of maturities of fund
diterima diungkapkan pada Catatan 45e. borrowings is disclosed in Note 45e.
Informasi mengenai klasifikasi dan nilai wajar Information regarding the classification and fair
pinjaman yang diterima diungkapkan pada value of fund borrowings is disclosed in
Catatan 44. Note 44.
23. Obligasi Subordinasi 23. Subordinated Bonds
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024,
akun ini merupakan obligasi subordinasi yang respectively, this account represents
diterbitkan oleh Bank dengan rincian sebagai subordinated bonds issued by the Bank with
berikut: details as follows:
31 Desember/December 31, 2025
Tanggal Tanggal / Tingkat bunga
dimulai/ jatuh tempo/ tetap pertahun/
Jangka waktu/ Starting Maturity Fixed interest Jumlah/
Jenis/Type Term date date rate per annum Total
Pihak berelasi (Catatan 39)/
related parties (Note 39)
MTN Subordinasi 22 Agustus/ 22 Agustus/
PT Bank Mega Tbk Tahun 2025 5 Tahun/Years August 22, 2025 August 22, 2030 8.50% 50,000
50,000
31 Desember/December 31, 2024
Tanggal Tanggal / Tingkat bunga
dimulai/ jatuh tempo/ tetap pertahun/
Jangka waktu/ Starting Maturity Fixed interest Jumlah/
Jenis/Type Term date date rate per annum Total
Pihak berelasi (Catatan 39)/
related parties (Note 39)
Obligasi Subordinasi I 28 Mei/May 28 , 28 Mei/May 28 ,
PT Bank Mega Tbk Tahun 2020 5 Tahun/Years 2020 2025 9.00% 48,000
Pihak ketiga/third parties
Obligasi Subordinasi I 28 Mei/May 28 , 28 Mei/May 28 ,
PT Bank Mega Tbk Tahun 2020 5 Tahun/Years 2020 2025 9.00% 2,000
50,000
Pada tanggal 22 Agustus 2025, Bank On August 22, 2025 the Bank issued MTN
menerbitkan MTN Subordinasi PT Bank Subordinated Bonds PT Bank Mega Tbk Year
Mega Tbk Tahun 2025 dengan tingkat bunga 2025 that bears fixed interest rate at 8.50% per
tetap sebesar 8,50% per tahun dengan nilai annum with a nominal value of Rp50,000,
nominal sebesar Rp50.000 yang jatuh tempo maturing on August 22, 2030.
pada 22 Agustus 2030.
Pada tanggal 28 Mei 2020, Bank menerbitkan On May 28, 2020 the Bank issued
Obligasi Subordinasi I PT Bank Mega Tbk Subordinated Bonds I PT Bank Mega Tbk Year
Tahun 2020 dengan tingkat bunga tetap 2020 that bears fixed interest rate at 9.00% per
sebesar 9,00% per tahun dengan nilai annum with a nominal value of Rp50,000,
nominal sebesar Rp50.000 yang jatuh tempo maturing on May 28, 2025.
pada 28 Mei 2025.
Bunga obligasi subordinasi dibayarkan setiap The interest of the subordinated bonds is paid
triwulan. on a quarterly basis.
Penerbitan obligasi subordinasi memenuhi The issuance of subordinated bonds complies
Peraturan Otoritas Jasa Keuangan with Financial Services Authority Regulations
diungkapkan pada Catatan 49d. as disclosed in Note 49d.
88
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
24. Beban yang Masih Harus Dibayar dan 24. Accrued Expenses and Other Liabilities
Liabilitas Lain-Lain
2025 2024
Mata uang Mata uang
asing/ asing/
Foreign Jumlah/ Foreign Jumlah/
Rupiah currencies Total Rupiah currencies Total
Kewajiban pembelian Obligation on
surat berharga 43,238 4,421 47,659 42,743 48,645 91,388 securities purchased
Liabilitas sewa 12,122 -- 12,122 19,511 -- 19,511 Lease liabilities
Utang bunga Interest payables
Pihak berelasi Related parties
(Catatan 39) 1,221 47 1,268 1,166 94 1,260 (Note 39)
Pihak ketiga 152,732 32,335 185,067 182,558 19,694 202,252 Third parties
Setoran jaminan Security deposits
Pihak berelasi Related parties
(Catatan 39) 445 593 1,038 652 -- 652 (Note 39)
Pihak ketiga 8,323 242 8,565 7,874 182 8,056 Third parties
Beban yang masih
harus dibayar 307 -- 307 217 -- 217 Accrued expenses
Estimasi kerugian Allowance for impairment
komitmen dan losses on commitments and
kontinjensi 191 346 537 207 467 674 contingencies
Lain-lain 78,732 57 78,789 90,310 3,767 94,077 Others
Total 297,311 38,041 335,352 345,238 72,849 418,087 Total
Mutasi cadangan kerugian penurunan nilai Movement of allowance for impairment on
atas komitmen dan kontinjensi losses of commitments and contingencies
2025
Stage 1 Stage 2 Stage 3 Total
Saldo awal 674 -- -- 674 Beginning balance
Pengukuran kembali (156) -- -- (156) Remeasurement
Total perubahan tahun berjalan (156) -- -- (156) Changes for the year
Dampak valuta asing 19 -- -- 19 Foreign exchange
Saldo akhir 537 -- -- 537 Ending balance
2024
Stage 1 Stage 2 Stage 3 Total
Saldo awal 513 -- -- 513 Beginning balance
Pengukuran kembali 148 -- -- 148 Remeasurement
Total perubahan tahun berjalan 148 -- -- 148 Changes for the year
Dampak valuta asing 13 -- -- 13 Foreign exchange
Saldo akhir 674 -- -- 674 Ending balance
Informasi mengenai transaksi dengan pihak Information on related parties transactions and
berelasi dan jatuh tempo diungkapkan pada maturities are disclosed in Notes 39 and 45e.
Catatan 39 dan 45e.
89
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
25. Modal Saham 25. Share Capital
Susunan pemegang saham Bank berdasarkan As of December 31, 2025 and 2024, the
informasi yang diterima dari PT Datindo composition of the Bank’s shareholders and
Entrycom selaku Biro Administrasi Efek Bank their respective shareholdings based on the
pada tanggal 31 Desember 2025 dan 2024 report of PT Datindo Entrycom, the Bank’s
adalah sebagai berikut: Share Administrative Bureau, is as follows:
2025 dan 2024/ 2025 and 2024
Jumlah Persentase
saham/ pemilikan/ Jumlah
Number Percentage of nominal/
Pemegang saham of shares ownership Nominal value Shareholders
PT Mega Corpora 6,812,223,614 58.02% 3,406,112 PT Mega Corpora
Publik - masing-masing Public - each
di bawah 5% 4,928,699,751 41.98% 2,464,350 below 5%
Total 11,740,923,365 100.00% 5,870,462 Total
26. Tambahan Modal Disetor 26. Additional Paid-Up Capital
2025 dan 2024/
2025 and 2024
Tambahan Modal disetor Additional paid-up capital
Penawaran Umum Perdana Initial Public Offering
Tahun 2000 78,750 Year 2000
Kapitalisasi tambahan modal Capitalization of additional
disetor Tahun 2001 (69,526) paid-up capital Year 2001
Dividen Saham Tahun 2001 35,436 Stock Dividend Year 2001
Penawaran Umum Terbatas I Limited Public Offering I
Tahun 2002 109,188 Year 2002
Dividen Saham Tahun 2005 375,716 Stock Dividend Year 2005
Penawaran Umum Terbatas II Limited Public Offering II
Tahun 2006 400,109 Year 2006
Kapitalisasi tambahan modal Capitalization of additional
disetor Tahun 2009 (777,890) paid-up capital Year 2009
Dividen Saham Tahun 2011 1,370,959 Stock Dividend Year 2011
Saham bonus Tahun 2005 (141,035) Bonus share Year 2005
Dividen Saham Tahun 2013 2,045,014 Stock Dividend Year 2013
Saham bonus Tahun 2013 (1,370,880) Bonus share Year 2013
Dividen Saham Tahun 2022 6,342,598 Stock Dividend Year 2022
Saham bonus Tahun 2022 (2,043,868) Bonus share Year 2022
Beban emisi efek ekuitas Stock issuance costs
Penawaran Umum Perdana Initial Public Offering
Tahun 2000 (9,223) Year 2000
Penawaran Umum Terbatas I Limited Public Offering I
Tahun 2002 (1,430) Year 2002
Selisih nilai transaksi Differences in values of
kombinasi bisnis entitas business combination transaction
sepengendali 3,573 of entities under common contol
Total 6,347,491 Total
90
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
27. Penggunaan Laba Neto dan Cadangan 27. Appropriation of Net Income and General
Umum Reserve
Dalam Rapat Umum Pemegang Saham In the Bank’s Annual General Meeting of
Tahunan Bank yang diselenggarakan pada Shareholders held on March 27, 2025, which
tanggal 27 Maret 2025, yang diaktakan dengan was notarized under Notarial Deed No. 10 by
Akta Notaris Dharma Akhyuzi, S.H., No. 10, Dharma Akhyuzi, S.H., the shareholders
para pemegang saham setuju untuk agreed to declare cash dividends amounting to
menetapkan pembagian dividen tunai sebesar Rp1,052,400 and also set the general reserves
Rp1.052.400 dan juga menetapkan dana amounting to Rp55 to comply with Article 70 of
cadangan umum sebesar Rp55 untuk Limited Liability Company Law.
memenuhi ketentuan Pasal 70 Undang-Undang
Perseroan Terbatas.
Dalam Rapat Umum Pemegang Saham In the Bank’s Annual General Meeting of
Tahunan Bank yang diselenggarakan pada Shareholders held on March 1, 2024, which
tanggal 1 Maret 2024, yang diaktakan dengan was notarized under Notarial Deed No. 01 by
Akta Notaris Dharma Akhyuzi, S.H., No. 01, Dharma Akhyuzi, S.H., the shareholders
para pemegang saham setuju untuk agreed to declare cash dividends amounting to
menetapkan pembagian dividen tunai sebesar Rp2,457,420 and also set the general reserves
Rp2.457.420 dan juga menetapkan dana amounting to Rp70 to comply with Article 70 of
cadangan umum sebesar Rp70 untuk Limited Liability Company Law.
memenuhi ketentuan Pasal 70 Undang-Undang
Perseroan Terbatas.
Bank telah membentuk cadangan umum The Bank set-up a general reserves totalling
dengan jumlah masing-masing sebesar Rp1,841 and Rp1,786 as of December 31,
Rp1.841 dan Rp1.786 pada tanggal 2025 and 2024, respectively, in accordance
31 Desember 2025 dan 2024, sesuai dengan with the Indonesian Limited Company Law No.
Undang-Undang No. 40 tahun 2007 mengenai 40, year 2007 which requires companies to set
Perseroan Terbatas, yang mengharuskan up a general reserve amounting to at least
perusahaan-perusahaan untuk membuat 20% of the issued and fully paid share capital.
cadangan umum sebesar sekurang-kurangnya The regulation did not set period of time over
20% dari jumlah modal yang ditempatkan dan which this amount should be provided.
disetor penuh. Undang-undang tersebut tidak
mengatur jangka waktu untuk pembentukan
cadangan tersebut.
28. Pendapatan Bunga 28. Interest Income
2025 2024
Kredit yang diberikan 6,810,068 7,199,232 Loans
Efek-efek 3,241,388 2,921,635 Securities
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 145,285 165,636 and other banks
Lain-lain 455 2,803 Others
Total 10,197,196 10,289,306 Total
Untuk tahun yang berakhir pada tanggal For the years ended December 31, 2025 and
31 Desember 2025 dan 2024, jumlah 2024, total interest income calculated using the
pendapatan bunga yang dihitung dengan effective interest method derived from financial
menggunakan metode suku bunga efektif yang assets classified as amortized cost amounted
berasal dari aset keuangan yang to Rp6,955,808 and Rp7,367,671, respectively.
diklasifikasikan sebagai biaya perolehan yang
diamortisasi masing-masing sebesar
Rp6.955.808 dan Rp7.367.671.
91
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Untuk tahun yang berakhir pada tanggal For the years ended December 31, 2025 and
31 Desember 2025 dan 2024, jumlah 2024, total interest income from related parties
pendapatan bunga dari pihak berelasi masing- amounted to Rp127,548 and Rp136,297,
masing sebesar Rp127.548 dan Rp136.297 respectively (Note 39).
(Catatan 39).
29. Beban Bunga 29. Interest Expenses
2025 2024
Simpanan dari nasabah Deposits from customers
Deposito berjangka 3,732,831 3,389,014 Time deposits
Giro 269,369 380,534 Current accounts
Tabungan 174,359 212,841 Saving deposits
Simpanan dari bank lain 904,079 1,030,760 Deposits from other banks
Obligasi subordinasi 4,414 4,500 Subordinated bonds
Beban pembiayaan lainnya 183,534 171,918 Other financing charges
Total 5,268,586 5,189,567 Total
Untuk tahun - tahun yang berakhir pada For the years ended December 31, 2025 and
tanggal 31 Desember 2025 dan 2024, jumlah 2024, total interest expenses from related
beban bunga dari pihak berelasi masing- parties amounted to Rp35,706 and Rp84,292
masing sebesar Rp35.706 dan Rp84.292 respectively (Note 39).
(Catatan 39).
Sehubungan dengan liabilitas bank umum yang In connection with the commercial bank
dijamin oleh Program Penjaminan Pemerintah, obligations guaranteed by Government
Pemerintah Republik Indonesia telah Guarantee Program, the Indonesian
mendirikan sebuah lembaga independen Government has established an independent
berdasarkan Undang-Undang Republik institution in accordance with the Republic of
Indonesia No. 24 Tahun 2004 tanggal Indonesia Law No. 24 Year 2004 dated
22 September 2004. Berdasarkan peraturan ini, September 22, 2004. Under this Law, The
Lembaga Penjamin Simpanan (LPS) menjamin Deposit Guarantee Institution (Lembaga
dana masyarakat termasuk dana dari bank lain Penjamin Simpanan/LPS), guarantees third
dalam bentuk giro, deposito, sertifikat deposito, parties deposits including deposits from other
tabungan dan/atau bentuk lainnya yang banks in the form of demand deposits, time
dipersamakan dengan itu. deposits, certificates of deposit, saving
deposits and/or other equivalent forms.
Pada tanggal 13 Oktober 2008, Presiden On October 13, 2008, the President of the
Republik Indonesia menetapkan Peraturan Republic of Indonesia approved Government
Pemerintah No. 66 Tahun 2008 tentang Regulation No. 66 Year 2008 regarding the
besaran nilai simpanan yang dijamin LPS. amount of deposits guaranteed by LPS. Based
Berdasarkan peraturan tersebut, nilai simpanan on such regulation, the customers’ guaranteed
yang dijamin untuk setiap nasabah pada satu deposit in a Bank which was previously
Bank yang semula berdasarkan Undang- regulated under Law No. 24 Year 2004
undang No. 24 Tahun 2004 ditetapkan amounted to a maximum of Rp100,000,000
maksimum Rp100.000.000 (nilai penuh) diubah (full amount) was amended to a maximum of
menjadi maksimum Rp2.000.000.000 (nilai Rp2,000,000,000 (full amount). Bank was a
penuh). Bank adalah peserta dari program participant of above guarantee program.
penjaminan tersebut.
92
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Biaya yang timbul atas Program Penjaminan Expenses arising from the Government
Pemerintah Terhadap Kewajiban Pembayaran Guarantee Program for Obligation of
Bank Umum masing-masing sebesar Commercial Banks amounted to Rp183,534
Rp183.534 dan Rp171.918 untuk tahun 2025 and Rp171,918 for the years ended 2025 and
dan 2024 dan dicatat sebagai beban 2024, respectively, which was recorded as
pembiayaan lainnya. other financing charges.
30. Pendapatan Provisi dan Komisi - Neto 30. Fees and Commissions Income - Net
2025 2024
Pendapatan provisi dan komisi: Provision and commissions income:
Komisi dari kartu debit dan kartu kredit 1,214,318 1,255,796 Commissions from debit and credit cards
Komisi dari kredit 255,782 255,159 Commissions from loan
Pendapatan jasa administrasi 83,710 88,767 Administration fees
Jasa kustodian dan wali amanat 24,751 28,425 Custodian service and trusteeship
Komisi atas jasa 23,663 26,054 Commissions from services
Komisi dari perusahaan asuransi 14,310 3,625 Commissions from insurance companies
Komisi dari bank garansi 11,358 1,436 Commissions from bank guarantees
Penerimaan dari penalti 11,252 11,153 Penalty fees
Komisi impor dan ekspor 10,870 7,345 Commissions on imports and exports
Komisi jasa remittance 6,650 6,788 Remittance fees
Jasa safe deposit box 5,555 5,387 Safe deposit box fees
Lain-lain 4,919 6,956 Others
Total 1,667,138 1,696,891 Total
Beban provisi dan komisi (18,516) (12,536) Provision and commissions expense
Pendapatan provisi dan komisi - neto 1,648,622 1,684,355 Provision and commissions income - net
31. Beban Cadangan Kerugian Penurunan Nilai 31. Provision for Impairment Losses on
Aset Keuangan dan Aset Non-Keuangan - Financial Assets and Non-Financial Assets
Neto - Net
2025 2024
Aset keuangan Financial assets
Kredit yang diberikan (Catatan 11l) 483,775 218,188 Loans (Note 11l)
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain (Catatan 7) 3,171 (3,373) and other banks (Note 7)
Giro pada bank lain Current account with other bank
(Catatan 6) (1,294) 925 (Note 6)
Tagihan akseptasi (Catatan 12) (12) 11 Acceptance receivables (Note 12)
Efek-efek (Catatan 8) (749) (95) Securities (Note 8)
Komitmen dan kontinjensi Commitment and contingencies
(Catatan 24) (156) 148 (Note 24)
484,735 215,804
Aset non-keuangan Non-financial assets
Agunan yang diambil alih (Catatan 14b) 3,978 660 Foreclosed assets (Note 14b)
Total 488,713 216,464 Total
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
32. Beban Umum dan Administrasi 32. General and Administrative Expenses
2025 2024
Beban usaha kartu kredit 669,428 683,435 Credit card business expenses
Penyusutan aset tetap Depreciation of fixed assets
(Catatan 13) 310,497 287,940 (Note 13)
Tenaga alih daya 181,998 195,653 Outsource
Iklan dan promosi 170,773 184,125 Advertising & promotions
Komunikasi 101,167 89,846 Communication
Pemeliharaan dan perbaikan 75,603 79,698 Repairs and maintenance
Levy to the
Iuran Otoritas Jasa Keuangan 64,395 55,057 Financial Service Authority
Listrik dan air 54,116 58,252 Electricity and water
Transportasi 33,391 42,622 Transportation
Sewa 21,444 26,478 Rent
Penyusutan aset hak-guna Depreciation of
(Catatan 13) 20,208 24,841 right-of-use assets (Note 13)
Pajak dan perizinan 17,839 17,462 Taxes and licenses
Perlengkapan kantor 11,670 16,217 Office supplies
Kerugian risiko operasional Operational risk loss
(Catatan 40) 10,138 197,882 (Note 40)
Asuransi 9,138 10,187 Insurance
Bank koresponden 4,990 4,694 Corespondence bank
Iuran ATM Bersama 4,623 5,286 ATM Bersama contribution
Perjalanan dinas 4,375 7,091 Travelling
Lain-lain 86,031 68,904 Others
Total 1,851,824 2,055,670 Total
33. Beban Gaji dan Tunjangan Lainnya 33. Salary Expenses and Other Allowances
Beban gaji dan tunjangan lainnya terdiri dari: Salary expenses and other allowances consist
of:
2025 2024
Gaji dan upah 1,073,444 1,131,202 Salaries and wages
Tunjangan makan dan transportasi 56,599 60,947 Transportation and meal allowance
Asuransi Insurance
Pihak berelasi (Catatan 39) 31,717 30,288 Related parties (Note 39)
Pihak ketiga 58,470 62,358 Third parties
Pendidikan dan pelatihan 14,574 27,877 Education and training
Liabilitas imbalan pasca-kerja Post-employment benefits liability
(Catatan 36) 8,708 7,892 (Note 36)
Lain-lain 74,787 78,643 Others
Total 1,318,299 1,399,207 Total
34. Pendapatan (Beban) Non-Operasional - Neto 34. Non-Operating Income (Expenses) - Net
2025 2024
Pendapatan non-operasional 163,589 46,341 Non-operating income
Beban non-operasional (42,537) (20,653) Non-operating expenses
Total 121,052 25,688 Total
94
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
35. Komitmen dan Kontinjensi 35. Commitments and Contingencies
2025 2024
Komitmen Commitment
Tagihan Komitmen Commitment Receivables
Pembelian spot dan derivatif Outstanding spot and
yang masih berjalan 8,292,050 5,372,077 derivatives purchased
Liabilitas Komitmen Commitment Liabilities
Fasilitas kredit kepada nasabah Unused credit facilities for
yang belum digunakan SKBDN customers under SKBDN
Pihak ketiga (138,777) (244,463) Third parties
L/C tidak dapat dibatalkan yang Outstanding
masih berjalan irrevocable L/C
Pihak ketiga (45,772) (461,401) Third parties
Penjualan spot dan derivatif Outstanding spot and
yang masih berjalan (10,883,145) (9,811,547) derivatives sold
Total Liabilitas Komitmen - neto (2,775,644) (5,145,334) Total Commitment Liabilities - net
Kontinjensi Contingencies
Tagihan Kontinjensi Contingent Receivables
Pendapatan bunga dalam Interest income on
penyelesaian 331,714 302,822 non-performing loans
Liabilitas Kontinjensi Contingent Liabilities
Bank garansi Bank guarantees
Pihak berelasi (Catatan 39) (133,684) (145,994) Related parties (Note 39)
Pihak ketiga (253,906) (275,472) Third parties
Total Liabilitas Kontinjensi - neto (55,876) (118,644) Total Contingent Liabilities - net
Liabilitas komitmen dan Commitment and contingent
kontinjensi - neto (2,831,520) (5,263,978) liabilities - net
Jumlah fasilitas kredit (uncommitted) Bank The Bank’s unused loan facilities
kepada nasabah yang belum digunakan pada (uncommitted) granted to customers as of
tanggal 31 Desember 2025 dan 2024 adalah December 31, 2025 and 2024 amounted to
masing-masing sebesar Rp32.890.544 dan Rp32,890,544 and Rp30,520,773, respectively.
Rp30.520.773.
36. Liabilitas Imbalan Pasca-Kerja 36. Post-Employment Benefits Liability
Bank mengakui imbalan pasca-kerja (post- The Bank determines obligation for post-
employment benefit) berdasarkan perhitungan employment benefits based on actuarial
aktuaria yang dilakukan oleh aktuaris calculation performed by an independent
independen, Kantor Konsultan Aktuaria V. actuary, Kantor Konsultan Aktuaria V. Agus
Agus Basuki, berdasarkan laporannya masing- Basuki, based on its reports dated January 08,
masing pada tanggal 08 Januari 2026 dan 2026 and January 14, 2025, for period 2025
14 Januari 2025 untuk periode 2025 dan 2024. and 2024, respectively. Obligation for post-
Liabilitas imbalan pasti atas imbalan pasca- employment benefits are calculated using the
kerja (post-employment benefit) tersebut “Projected Unit Credit” method with the
dihitung dengan menggunakan metode following significant assumptions:
“Projected Unit Credit” dan asumsi-asumsi
signifikan sebagai berikut:
2025 2024
Tingkat diskonto 6.30% 7.07% Discount rate
Tingkat kenaikan upah (gaji) per tahun 5.00% 5.00% Annual wages (salary) increase
Usia pensiun 55 tahun/years 55 tahun/years Pension age
Tabel TMI-IV-2019/ Tabel TMI-IV-2019/
Tingkat kematian TMI-IV-2019 table TMI-IV-2019 table Mortality rate
95
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Beban yang diakui dalam laporan laba rugi dan Expenses recognized in the statement of profit
penghasilan komprehensif lain adalah sebagai or loss and other comprehensive income were
berikut: as follows:
2025 2024
Beban jasa kini 14,086 14,361 Current service cost
Beban bunga 9,754 9,195 Interest expense
Keuntungan atas kurtailmen (15,132) (15,664) Curtailment gain
Total (Catatan 33) 8,708 7,892 Total (Note 33)
Rekonsiliasi perubahan liabilitas selama tahun The movements of estimated post-employment
berjalan yang diakui di laporan posisi keuangan benefits liability in the statements of financial
adalah sebagai berikut: position are as follows:
2025 2024
Liabilitas pada awal tahun 296,414 277,530 Liability at beginning of year
Penambahan tahun berjalan 8,708 7,892 Addition during the year
Pembayaran selama tahun berjalan (69,066) (51,656) Payment during the year
Jumlah yang diakui di penghasilan Total amount recognized in other
komprehensif lainnya 58,902 62,648 comprehensive income
Liabilitas pada akhir tahun 294,958 296,414 Liability at end of year
Mutasi nilai kini liabilitas imbalan kerja adalah The movements in the present value of
sebagai berikut: liabilities for employee benefits are as follows:
2025 2024
Saldo pada awal tahun 296,414 277,530 Balance at beginning of year
Beban jasa kini 14,086 14,361 Current service cost
Beban bunga 9,754 9,195 Interest cost
Kurtailmen dan penyelesaian (15,132) (15,664) Curtailment and settlement
Manfaat yang dibayarkan (69,066) (51,656) Benefit paid
Kerugian pada kewajiban aktuaria: Actuarial losses on obligation:
Experience adjustment 58,902 62,648 Experience adjustment
Saldo pada akhir tahun 294,958 296,414 Balance at end of year
Mutasi kerugian aktuarial yang diakui sebagai The movements in the balance of actuarial loss
penghasilan komprehensif lain, bruto pajak charged to other comprehensive income, gross
tangguhan: of deferred tax:
2025 2024
Saldo awal (231,512) (168,864) Beginning balance
Kerugian aktuaria yang diakui Actuarial losses
sebagai penghasilan charged to other
komprehensif lain (58,902) (62,648) comprehensive income
Saldo akhir (290,414) (231,512) Ending balance
Tabel berikut menunjukkan sensitivitas atas The following table demonstrates the
kemungkinan perubahan tingkat diskonto dan sensitivity to a reasonably possible change in
tingkat kenaikan gaji sebesar 1%, dengan discount rates and salary increment rate
variabel lain dianggap tetap, terhadap nilai kini amounting to 1%, with all other variables held
liabilitas imbalan kerja karyawan: constant, of the present value of employee
benefits liability:
96
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2025
Tingkat Diskonto/ Tingkat Kenaikan Gaji/
Discount Rate Salary Increment Rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Dampak pada agregat Effect on the aggregate current
beban jasa kini (258) 857 819 (232) service cost
Dampak pada nilai kini liabilitas Effect on present value of
imbalan kerja karyawan (4,217) 7,576 7,220 (3,984) employee benefits liability
31 Desember/December 31, 2024
Tingkat Diskonto/ Tingkat Kenaikan Gaji/
Discount Rate Salary Increment Rate
Kenaikan/ Penurunan/ Kenaikan/ Penurunan/
Increase Decrease Increase Decrease
Dampak pada agregat Effect on the aggregate current
beban jasa kini (534) 582 543 (508) service cost
Dampak pada nilai kini liabilitas Effect on present value of
imbalan kerja karyawan (5,673) 5,120 5,764 (5,440) employee benefits liability
Analisis jatuh tempo yang diharapkan dari Expected maturity analysis of undiscounted
imbalan paska-kerja yang tidak terdiskonto postemployment benefit as of December 31,
pada tanggal 31 Desember 2025 dan 2024 2025 and 2024 are as follows:
adalah sebagai berikut:
2025 2024
Dalam waktu 12 bulan berikutnya 161,677 156,202 Within the next 12 months
Antara 2 sampai 5 tahun 140,919 160,381 Between 2 to 5 years
Antara 5 sampai 10 tahun 247,002 228,632 Between 5 to 10 years
Di atas 10 tahun 1,889,953 2,067,548 Beyond 10 years
Total 2,439,551 2,612,763 Total
37. Laba per Saham Dasar 37. Basic Earnings per Share
Laba per saham dihitung dengan membagi Basic earnings per share is calculated by
laba tahun berjalan yang tersedia bagi dividing the income for the year attributable to
pemegang saham dengan rata-rata tertimbang shareholders by the weighted average number
jumlah saham biasa yang beredar pada tahun of outstanding common shares during the year.
bersangkutan.
2025 2024
Laba tahun berjalan kepada Income for the year attributable to
pemegang saham 3,364,735 2,631,054 shareholders
Rata-rata tertimbang jumlah saham Weighted average number of
biasa yang beredar 11,741 11,741 outstanding common shares
Laba per saham dasar (nilai penuh) 287 224 Basic earnings per share (full amount)
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-Tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
38. Segmen Operasi 38. Operating Segment
Bank menganalisis segmen secara geografis The Bank performs geographical segment
dimana manajemen menelaah laporan internal analysis whereby management reviews
manajemen secara bulanan untuk masing- monthly management internal report for each
masing area. Berikut adalah ringkasan yang area. The following summary describes each
menjelaskan tiap-tiap area geografis Bank: of the Bank’s geographical area:
• Kantor Pusat terdiri dari Treasury, Card • Head Office consists of Treasury, Card
Center dan unit-unit fungsional dimana Center and other functional divisions,
didalamnya termasuk aset, liabilitas, whereas it includes assets, liabilities,
pendapatan dan beban yang tidak dapat income and expenses that cannot be
dialokasikan. allocated.
• Wilayah Jakarta terdiri dari seluruh kantor • Jakarta region consists of all branches and
cabang dan kantor cabang pembantu di sub-branches in Jabodetabek and Banten
Jabodetabek dan provinsi Banten. province.
• Wilayah Bandung terdiri dari seluruh kantor • Bandung region consists of all branches
cabang dan kantor cabang pembantu di and sub-branches in West Java.
provinsi Jawa Barat.
• Wilayah Medan terdiri dari seluruh kantor • Medan region consists of all branches and
cabang dan kantor cabang pembantu di sub-branches in Sumatera and Batam.
Sumatera dan Batam.
• Wilayah Semarang terdiri dari seluruh • Semarang region consists of all branches
kantor cabang dan kantor cabang pembantu and sub-branches in Central Java.
di provinsi Jawa Tengah.
• Wilayah Surabaya terdiri dari seluruh kantor • Surabaya region consists of all branches
cabang dan kantor cabang pembantu di and sub-branches in East Java, Bali and
provinsi Jawa Timur, Bali dan Nusa Nusa Tenggara.
Tenggara.
• Wilayah Makassar terdiri dari seluruh kantor • Makassar region consists of all branches
cabang dan kantor cabang pembantu di and sub-branches in Sulawesi, Maluku and
Sulawesi, Maluku dan Papua. Papua.
• Wilayah Banjarmasin terdiri dari seluruh • Banjarmasin region consists of all branches
kantor cabang dan kantor cabang pembantu and sub-branches in Kalimantan.
di Kalimantan.
98
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN (Lanjutan) NOTES TO THE FINANCIAL STATEMENTS (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kinerja diukur berdasarkan laba segmen sebelum pajak penghasilan, seperti Performance is measured based on segment profit before income tax, as
yang disajikan di dalam laporan internal manajemen yang ditelaah oleh included in the internal management reports that are reviewed by the
manajemen Bank. Informasi mengenai hasil dari tiap area geografis disajikan management of the Bank. Information regarding the results of each
di bawah ini: geographical area are included below:
Tahun yang Berakhir pada tanggal 31 Desember/
Year ended December 31, 2025
Wilayah Wilayah Wilayah Wilayah Wilayah Wilayah Wilayah Total
Kantor Jakarta/ Bandung/ Medan/ Semarang/ Surabaya/ Makassar/ Banjarmasin/ Segmen/
Pusat/ Jakarta Bandung Medan Semarang Surabaya Makassar Banjarmasin Total Eliminasi/ Jumlah/
Keterangan Head Office Region Region Region Region Region Region Region Segment Elimination Total Description
Pendapatan eksternal: External revenue:
Pendapatan bunga bersih 8,946,279 (2,819,182) (195,065) (325,106) (81,119) (272,357) (150,301) (174,539) 4,928,610 -- 4,928,610 Net interest income
Provisi dan komisi bersih 1,512,742 57,498 13,812 13,785 8,908 18,704 12,474 10,699 1,648,622 -- 1,648,622 Net fees and commissions
Keuntungan penjualan Gain on sale of
efek-efek - neto 1,107,394 -- -- -- -- -- -- -- 1,107,394 -- 1,107,394 securities - net
Pendapatan operasional lainnya (32,110) 17,427 5,859 9,211 3,819 4,025 2,264 3,505 14,000 -- 14,000 Other operating income
Pendapatan antar-segmen 4,128,512 3,854,287 317,703 488,425 182,647 504,976 262,390 312,246 10,051,186 (10,051,186) -- Inter-segment revenue
Beban antar-segmen (9,753,604) (153,645) (16,857) (19,110) (33,290) (56,993) (3,620) (14,067) (10,051,186) 10,051,186 -- Inter-segment expenses
Total pendapatan segmen 5,909,213 956,385 125,452 167,205 80,965 198,355 123,207 137,844 7,698,626 -- 7,698,626 Total segment revenue
Beban operasional lainnya (2,767,941) (286,521) (95,636) (116,868) (75,824) (144,610) (89,457) (81,979) (3,658,836) -- (3,658,836) Other operating expense
Laba operasi 3,141,272 669,864 29,816 50,337 5,141 53,745 33,750 55,865 4,039,790 -- 4,039,790 Operating income
Pendapatan non-operasional 120,839 972 650 846 115 1,158 (3,662) 134 121,052 -- 121,052 Non-operating income
Total laba segmen Total segment
sebelum pajak 3,262,111 670,836 30,466 51,183 5,256 54,903 30,088 55,999 4,160,842 -- 4,160,842 income before tax
Aset segmen 128,685,258 73,223,608 5,600,886 8,014,544 3,424,455 8,687,544 4,192,222 5,002,789 236,831,306 (96,003,262) 140,828,044 Reportable segment assets
Liabilitas segmen (104,969,189) (72,461,274) (5,518,303) (7,907,917) (3,366,643) (8,538,877) (4,091,966) (4,900,778) (211,754,947) 96,003,262 (115,751,685) Reportable segment liabilities
Tahun yang Berakhir pada tanggal 31 Desember/
Year ended December 31, 2024
Wilayah Wilayah Wilayah Wilayah Wilayah Wilayah Wilayah Total
Kantor Jakarta/ Bandung/ Medan/ Semarang/ Surabaya/ Makassar/ Banjarmasin/ Segmen/
Pusat/ Jakarta Bandung Medan Semarang Surabaya Makassar Banjarmasin Total Eliminasi/ Jumlah/
Keterangan Head Office Region Region Region Region Region Region Region Segment Elimination Total Description
Pendapatan eksternal: External revenue:
Pendapatan bunga bersih 8,945,726 (2,673,423) (194,926) (330,521) (65,458) (273,467) (147,414) (160,778) 5,099,739 -- 5,099,739 Net interest income
Provisi dan komisi bersih 1,554,135 51,797 13,882 13,800 9,237 18,695 12,101 10,708 1,684,355 -- 1,684,355 Net fees and commissions
Keuntungan penjualan Gain on sale of
efek-efek - neto 70,465 -- -- -- -- -- -- -- 70,465 -- 70,465 securities - net
Pendapatan operasional lainnya 11,188 12,814 4,160 8,029 3,426 3,894 1,745 2,744 48,000 -- 48,000 Other operating income
Pendapatan antar-segmen 4,516,884 3,990,280 337,420 531,236 187,383 543,597 290,470 315,127 10,712,397 (10,712,397) -- Inter-segment revenue
Beban antar-segmen (10,411,851) (153,840) (18,066) (16,945) (44,618) (45,724) (7,199) (14,154) (10,712,397) 10,712,397 -- Inter-segment expenses
Total pendapatan segmen 4,686,547 1,227,628 142,470 205,599 89,970 246,995 149,703 153,647 6,902,559 -- 6,902,559 Total segment revenue
Beban operasional lainnya (2,735,901) (286,893) (101,573) (117,488) (80,703) (174,075) (93,783) (80,925) (3,671,341) -- (3,671,341) Other operating expense
Laba operasi 1,950,646 940,735 40,897 88,111 9,267 72,920 55,920 72,722 3,231,218 -- 3,231,218 Operating income
Pendapatan non-operasional 19,407 380 687 690 1,265 1,495 1,401 363 25,688 -- 25,688 Non-operating income
Total laba segmen Total segment
sebelum pajak 1,970,053 941,115 41,584 88,801 10,532 74,415 57,321 73,085 3,256,906 -- 3,256,906 income before tax
Aset segmen 126,995,640 61,773,694 4,960,103 7,523,557 3,804,517 8,496,716 4,369,550 4,766,197 222,689,974 (87,774,480) 134,915,494 Reportable segment assets
Liabilitas segmen (107,100,293) (60,832,577) (4,918,520) (7,434,757) (3,793,985) (8,422,300) (4,312,228) (4,693,113) (201,507,773) 87,774,480 (113,733,293) Reportable segment liabilities
99
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Eliminasi transaksi antar segmen usaha timbul The elimination of intersegment transactions
karena pelaporan segmen internal Bank arose because the Bank’s internal segment
mengambil informasi segmen berdasarkan reporting captures segment information were
setiap wilayah independen yang mungkin based on each independent regions which may
mencakup transaksi antar segmen usaha include intersegment transaction such as
seperti pinjaman ke segmen usaha yang lain. borrowings to another segment.
39. Transaksi dengan Pihak Berelasi 39. Transactions with Related Parties
Rincian transaksi signifikan dengan pihak Details of significant transactions with related
berelasi, kecuali yang menyangkut rahasia parties, except for transactions that are subject
Bank, adalah sebagai berikut: to the Bank’s confidentiality policy, are as
follows:
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended
December 31, 2025
Jumlah/ Persentase (%)/
Jenis Total Percentage (%) Type
Giro pada bank lain (Catatan 6): Current accounts with other banks (Note 6):
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 108 0.00008% Sulawesi Utara dan Gorontalo
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Tengah 2 0.00000% Sulawesi Tengah
Total giro pada bank lain 110 0.00008% Total current accounts with other banks
Penempatan pada BI dan bank lain (Catatan 7): Placements with BI and other banks (Note 7):
PT Bank Mega Syariah 200,000 0.14202% PT Bank Mega Syariah
Total penempatan pada BI dan bank lain 200,000 0.14202% Total placements with BI and other banks
Kredit yang diberikan (Catatan 11): Loans (Note 11):
PT Trans Fashion 787,000 0.55884% PT Trans Fashion
PT Trans Entertainment 500,000 0.35504% PT Trans Entertainment
PT Anta Express Tour & Travel Service 393,500 0.27942% PT Anta Express Tour & Travel Service
PT Duta Visual Nusantara TV 7 124,710 0.08855% PT Duta Visual Nusantara TV 7
PT Mega Central Finance 14,906 0.01058% PT Mega Central Finance
PT Trans Burger 5,151 0.00366% PT Trans Burger
PT Trans Coffee 4,984 0.00354% PT Trans Coffee
Komisaris dan direksi perusahaan Commissioners and directors of
berelasi di atas Rp1 miliar 47,530 0.03375% related companies above Rp1 billion
Direksi dan karyawan kunci Directors and key employees
di atas Rp1 miliar 6,354 0.00451% above Rp1 billion
Lain-lain - di bawah Rp1 miliar 16,693 0.01185% Others - below Rp1 billion
Total kredit yang diberikan 1,900,828 1.34975% Total loans
Aset lain-lain (Catatan 14): Other assets (Note 14):
PT Duta Visual Nusantara TV 7 3,406 0.00242% PT Duta Visual Nusantara TV 7
PT Trans Fashion 1,382 0.00098% PT Trans Fashion
PT Trans Berita Bisnis 1,107 0.00079% PT Trans Berita Bisnis
Lain-lain - di bawah Rp 1 miliar 1,770 0.00126% Others - below Rp1 billion
Total aset lain-lain 7,665 0.00544% Total other assets
100
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended
December 31, 2025
Jumlah/ Persentase (%)/
Jenis Total Percentage (%) Type
Transaksi surat berharga: Securities transactions:
Pembelian 6,906,134 5.70350% Purchase
Penjualan 10,677,742 8.62978% Sale
Giro (Catatan 16) 334,931 0.28935% Current accounts (Note 16)
Tabungan (Catatan 17) 67,111 0.05798% Saving deposits (Note 17)
Deposito berjangka (Catatan 18) 952,077 0.82252% Time deposits (Note 18)
Simpanan dari bank lain (Catatan 19) 492,600 0.42557% Deposits from other banks (Note 19)
Liabilitas derivatif (Catatan 10) 6,767 0.00585% Derivative payable (Note 10)
Obligasi subordinasi (Catatan 23) 50,000 0.04320% Subordinated bonds (Note 23)
Beban yang masih harus dibayar dan Accrued expenses and
liabilitas lain-lain (Catatan 24) 2,306 0.00199% other liabilities (Note 24)
Pendapatan bunga (Catatan 28) 127,548 1.25081% Interest income (Note 28)
Beban bunga (Catatan 29) 35,706 0.67772% Interest expenses (Note 29)
Beban asuransi kesehatan karyawan Employees health insurance
PT Asuransi Umum Mega 29,677 2.25120% PT Asuransi Umum Mega
PT PFI Mega Life Insurance 2,040 0.15470% PT PFI Mega Life Insurance
Total beban asuransi kesehatan karyawan 31,717 2.40590% Total employee’s health insurance
Beban Iklan: Advertising expenses:
PT Televisi Transformasi Indonesia 92,150 4.97617% PT Televisi Transformasi Indonesia
PT Duta Visual Nusantara TV 7 5,661 0.30570% PT Duta Visual Nusantara TV 7
PT Trans News Corpora 1,527 0.08246% PT Trans News Corpora
Lain-lain - di bawah Rp 1 miliar 500 0.02700% Others - below Rp1 billion
Total beban iklan 99,838 5.39133% Total Advertising expenses
Pendapatan sewa (Catatan 14a): Rent income (Note 14a):
PT Allo Bank Indonesia Tbk 10,655 6.51327% PT Allo Bank Indonesia Tbk
PT Duta Visual Nusantara TV 7 9,689 5.92277% PT Duta Visual Nusantara TV 7
PT Bank Mega Syariah 5,215 3.18787% PT Bank Mega Syariah
PT Asuransi Umum Mega 3,802 2.32412% PT Asuransi Umum Mega
PT Mega Capital Sekuritas 2,642 1.61502% PT Mega Capital Sekuritas
PT Trans Berita Bisnis 1,687 1.03124% PT Trans Berita Bisnis
Lain-lain - di bawah Rp1 miliar 2,435 1.48849% Others - below Rp1 billion
Total pendapatan sewa 36,125 22.08278% Total rent income
Liabilitas kontinjensi - neto (Catatan 35): Contingent liabilities - net (Note 35):
PT Trans Retail Indonesia 89,500 23.09141% PT Trans Retail Indonesia
PT Trans Fashion Indonesia 34,473 8.89419% PT Trans Fashion Indonesia
PT Allo Bank Indonesia Tbk 3,335 0.86045% PT Allo Bank Indonesia Tbk
Taman Hiburan Bali 2,965 0.76498% Taman Hiburan Bali
Taman Hiburan Cibubur 2,965 0.76498% Taman Hiburan Cibubur
Lain-lain - di bawah Rp1 miliar 446 0.11507% Others - below Rp1 billion
Total liabilitas kontinjensi 133,684 34.49109% Total contingent liabilities
101
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended
December 31, 2024
Jumlah/ Persentase (%)/
Jenis Total Percentage (%) Type
Giro pada bank lain (Catatan 6): Current accounts with other banks (Note 6):
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 300 0.00022% Sulawesi Utara dan Gorontalo
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Tengah 60 0.00004% Sulawesi Tengah
Total giro pada bank lain 360 0.00027% Total current accounts with other banks
Efek-efek (Catatan 8): Securities (Note 8):
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 198,832 0.14737% Sulawesi Utara dan Gorontalo
Tagihan derivatif (Catatan 10) Derivative receivable (Note 10)
PT Bank Mega Syariah 2,101 0.00156% PT Bank Mega Syariah
Kredit yang diberikan (Catatan 11): Loans (Note 11):
PT Trans Fashion 799,000 0.59219% PT Trans Fashion
PT Trans Entertainment 350,000 0.25941% PT Trans Entertainment
PT Anta Express Tour & Travel Service 399,500 0.29609% PT Anta Express Tour & Travel Service
PT Duta Visual Nusantara TV 7 124,696 0.09242% PT Duta Visual Nusantara TV 7
PT Trans Burger 6,826 0.00506% PT Trans Burger
PT Trans Coffee 4,984 0.00369% PT Trans Coffee
Komisaris dan direksi perusahaan Commissioners and directors of
berelasi di atas Rp1 miliar 33,313 0.02469% related companies above Rp1 billion
Direksi dan karyawan kunci 7,769 0.00576% Directors and key employees
di atas Rp1 miliar above Rp1 billion
Lain-lain - di dibawah Rp1 miliar 16,962 0.01257% Others - below Rp1 billion
Total kredit yang diberikan 1,743,050 1.29188% Total loans
Aset lain-lain (Catatan 14): Other assets (Note 14):
PT Duta Visual Nusantara TV 7 3,092 0.00229% PT Duta Visual Nusantara TV 7
PT Trans Fashion 1,606 0.00119% PT Trans Fashion
PT Mega Central Finance 1,095 0.00081% PT Mega Central Finance
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Utara dan Gorontalo 1,083 0.00080% Sulawesi Utara dan Gorontalo
PT Para Bandung Propertindo 1,034 0.00077% PT Para Bandung Propertindo
PT Trans Entertainment 1,667 0.00124% PT Trans Entertainment
Lain-lain - di bawah Rp 1 miliar 6,104 0.00452% Others - below Rp1 billion
Total aset lain-lain 15,681 0.01162% Total other assets
102
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada tanggal
31 Desember/Year Ended
December 31, 2024
Jumlah/ Persentase (%)/
Jenis Total Percentage (%) Type
Transaksi surat berharga: Securities transactions:
Pembelian 3,567,981 6.37993% Purchase
Penjualan 4,205,969 11.19474% Sale
Giro (Catatan 16) 387,246 0.34048% Current accounts (Note 16)
Tabungan (Catatan 17) 72,339 0.06360% Saving deposits (Note 17)
Deposito berjangka (Catatan 18) 622,090 0.54697% Time deposits (Note 18)
Simpanan dari bank lain (Catatan 19) 1,808,949 1.59050% Deposits from other banks (Note 19)
Efek yang dijual dengan janji Securities sold under agreement
dibeli kembali (Catatan 20) 236,275 0.20774% to repurchase (Note 20)
Obligasi subordinasi (Catatan 23) 48,000 0.04220% Subordinated bonds (Note 23)
Beban yang masih harus dibayar dan Accrued expenses and
liabilitas lain-lain (Catatan 24) 1,912 0.00168% other liabilities (Note 24)
Pendapatan bunga (Catatan 28) 136,297 1.32460% Interest income (Note 28)
Beban bunga (Catatan 29) 84,292 1.62426% Interest expenses (Note 29)
Beban asuransi kesehatan karyawan Employees health insurance
PT Asuransi Umum Mega 28,265 2.02010% PT Asuransi Umum Mega
PT PFI Mega Life Insurance 2,023 0.14460% PT PFI Mega Life Insurance
Total beban asuransi kesehatan karyawan 30,288 2.16470% Total employee’s health insurance
Beban Iklan: Advertising expenses:
PT Televisi Transformasi Indonesia 95,058 4.62419% PT Televisi Transformasi Indonesia
PT Duta Visual Nusantara TV 7 5,444 0.26483% PT Duta Visual Nusantara TV 7
PT Trans News Corpora 1,618 0.07871% PT Trans News Corpora
Lain-lain - di bawah Rp1 miliar 83 0.00404% Others - below Rp1 billion
Total beban iklan 102,203 4.97176% Total Advertising expenses
Pendapatan sewa (Catatan 14a): Rent income (Note 14a):
PT Allo Bank Indonesia Tbk 10,485 22.62575% PT Allo Bank Indonesia Tbk
PT Duta Visual Nusantara TV 7 8,034 17.33670% PT Duta Visual Nusantara TV 7
PT Bank Mega Syariah 5,130 11.07011% PT Bank Mega Syariah
PT Asuransi Umum Mega 3,890 8.39429% PT Asuransi Umum Mega
PT Mega Capital Sekuritas 2,641 5.69906% PT Mega Capital Sekuritas
PT Trans Berita Bisnis 1,823 3.93388% PT Trans Berita Bisnis
Lain-lain - di bawah Rp1 miliar 2,499 5.39263% Others - below Rp1 billion
Total pendapatan sewa 34,502 74.45243% Total rent income
Liabilitas kontinjensi - neto (Catatan 35): Contingent liabilities - net (Note 35):
PT Trans Retail Indonesia 104,500 24.79441% PT Trans Retail Indonesia
PT Trans Fashion Indonesia 37,622 8.92646% PT Trans Fashion Indonesia
PT Allo Bank Indonesia Tbk 3,219 0.76376% PT Allo Bank Indonesia Tbk
Lain-lain - di bawah Rp1 miliar 653 0.15494% Others - below Rp1 billion
Total liabilitas kontinjensi 145,994 34.63957% Total contingent liabilities
Keterangan: Description:
a. Persentase dari giro pada bank lain, a. Percentages of current account with other
penempatan pada Bank Indonesia dan banks, placement with Bank Indonesia and
bank lain, efek-efek, derivatif, kredit yang other banks, securities, derivative, loans,
diberikan, tagihan akseptasi dan aset lain- acceptance receivables and other assets
lain dihitung terhadap jumlah aset pada are computed based on total assets at
masing-masing tanggal laporan posisi each statements of financial position date.
keuangan.
b. Persentase dari giro, tabungan, deposito b. Percentages of demand deposits, current
berjangka, simpanan dari bank lain, beban account, saving deposits, time deposits,
yang masih harus dibayar dan liabilitas deposits from other banks, accrued
lain-lain dihitung terhadap jumlah liabilitas expenses and other liabilities are
pada masing-masing tanggal laporan posisi computed based on total liabilities at each
keuangan. statements of financial position date.
c. Persentase dari pendapatan bunga c. Percentages of interest income are
dihitung terhadap jumlah pendapatan computed based on total interest income
bunga untuk masing-masing tahun yang for each related year.
bersangkutan.
103
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
d. Persentase dari beban bunga dihitung d. Percentages of interest expenses are
terhadap jumlah beban bunga dan computed based on total interest expenses
pembiayaan lainnya untuk masing-masing and other financing charges for each
tahun yang bersangkutan. related year.
e. Persentase dari beban asuransi kesehatan e. Percentages of employee’s health
karyawan dihitung terhadap jumlah beban insurance expense are computed based
karyawan untuk masing-masing tahun yang on total personnel expenses for each
bersangkutan. related year.
f. Persentase dari pendapatan sewa dihitung f. Percentages of rent income are computed
terhadap jumlah pendapatan non- based on total non-operating income for
operasional untuk masing-masing tahun each related year.
yang bersangkutan.
g. Persentase dari beban iklan dihitung g. Percentages of advertising expense are
terhadap jumlah beban umum dan computed based on total general and
administrasi untuk masing-masing tahun administrative expense for each related
yang bersangkutan. year.
h. Persentase dari pembelian/penjualan surat h. Percentages of purchase/sale of securities
berharga dihitung terhadap total are computed based on total
pembelian/penjualan surat berharga purchase/sale of marketable securities
selama tahun berjalan. during the year.
Sifat hubungan dengan pihak berelasi : The nature of relationship with related parties :
1. Hubungan kepemilikan/pemegang saham yang sama/Related due to the same ownership share
holders
• PT Televisi Transformasi Indonesia
• PT Duta Visual Nusantara TV 7
• PT Para Bandung Propertindo
• PT Mega Capital Sekuritas
• PT Bank Mega Syariah
• PT Asuransi Umum Mega
• PT Asuransi Umum Mega Syariah
• PT Mega Corpora
• PT Trans Property
• PT Trans Corpora
• PT CT Corpora
• PT Batam Indah Investindo
• PT Trans Coffee
• PT Mega Central Finance
• PT Anta Express Tour & Travel Service Tbk
• PT Trans Airways
• PT Trans Media Corpora
• PT Trans Rekan Media
• PT Trans Entertainment
• PT Trans Fashion Indonesia
• PT Trans First Luxury
• PT Trans Lifestyle
• PT Para Inti Energy
• PT Para Energy Investindo
• PT Trans Kalla Makassar
• PT Trans Studio
• PT Trans Ice
• PT Mega Auto Finance
• PT Para Bali Propertindo
• PT Mega Indah Propertindo
104
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PT CT Agro
• PT Kaltim CT Agro
• PT Kalbar CT Agro
• PT Kalteng CT Agro
• PT Metropolitan Retailmart
• PT Mega Finance
• PT Mega Asset Management
• PT PFI Mega Life Insurance
• PT PFI Mega Life Insurance Syariah
• PT Perkebunan Indonesia Lestari
• PT Perkebunan Inti Indonesia
• PT Vaya Tour
• PT Trans Digital Media
• PT Trans Mart
• PT Trans Grosir Indonesia
• PT Trans Retail Indonesia
• PT Bank Pembangunan Daerah Sulawesi Utara dan Gorontalo
• PT Arah Tumata
• PT Dian Abdi Nusa
• PT Wahana Kutai Kencana
• PT Trans Estate
• PT Trans Studio Balikpapan
• PT Trans Studio Jakarta
• PT Mega Indah Realty Development
• PT Rekreasindo Nusantara
• PT Bank Pembangunan Daerah Sulawesi Tengah
• PT Para Rekan Investama
• PT Trans E Produksi
• PT Indonusa Telemedia
• PT Trans News Corpora
• PT Detik Ini Juga
• PT Tama Komunika Persada
• PT Detik TV Indonesia
• PT Trans Burger
• PT Alfa Retailindo
• PT Trans Rekreasindo
• PT Trans Ritel Properti
• PT Trans Distributor
• PT Trans Importir
• PT Trans Indo Distributor
• PT Trans Indo Treding
• PT Trans Indo Importir
• PT Trans Living Indonesia
• PT Transindo Digital Ritel
• PT Garuda Indonesia (Persero) Tbk
• PT Katingan Agro Resources
• PT CT Agro Sukabumi
• PT CT Global Resources
• PT Lembah Sawit Subur 2
• PT Lembah Sawit Subur 3
• PT Trans Visi Media
• PT Metro Outlet Indonesia
• PT Trans F&B
105
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PT Trans Retail
• PT Trans Studio Semarang
• PT Trans Fashion
• PT Trans Properti Indonesia
• PT Trans Studio BSD
• PT CT Corp Infrastruktur Indonesia
• PT Trans Cibubur Property
• PT Trans Realty Development
• PT Citra Bangun Sarana
• PT Karya Tumbuh Bersama Indo
• PT Trans Food Oriental
• PT Trans Media Sosial
• PT Trans Berita Bisnis
• PT Trans Rasa Oriental
• PT Trans Rasa Nippon
• PT Trans Rasa Bali
• PT Trans Pizza Resto
• PT Manajemen Data Corpora
• PT Beautinesia Media Nusantara
• PT Daily Dinamika Kreasi
• PT Multi Citra Abadi
• PT Vaya Micetama Servindo
• PT Vaya Transport
• PT Yatra Pratama Orient
• PT Ekosistem Kreatif Indonesia
• PT Allo Bank Indonesia Tbk
• PT Vision Cinema Indonesia
• PT Vision Internet Indonesia
• PT Trans Properti Manajemen
• PT Private Investment Indonesia
• PT Pelabuhan Patimban International
• PT Allo Fresh Indonesia
• PT Trans TV Aceh
• PT Trans TV Ambon Ternate
• PT Trans TV Balikpapan
• PT Trans TV Batam Kendari
• PT Trans TV Bengkulu Jember
• PT Trans TV Bukittinggi Gorontalo
• PT Trans TV Cirebon Kediri
• PT Trans TV Denpasar Banjarmasin
• PT Trans TV Jambi Lampung
• PT Trans TV Jayapura Surabaya
• PT Trans TV Madiun Garut
• PT Trans TV Manokwari Kendari
• PT Trans TV Mataram Samarinda
• PT Trans TV Medan Palembang
• PT Trans TV Palangkaraya Palu
• PT Trans TV Pekanbaru Padang
• PT Trans TV Pontianak Manado
• PT Trans TV Semarang Makassar
• PT Trans TV Purwokerto Situbondo
• PT Trans TV Sukabumi Mamuju
• PT Trans TV Sumedang Pangkal Pinang
106
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PT Trans TV Tegal Malang
• PT Trans TIVI Banten Kaltara
• PT Trans TV Yogyakarta Bandung
• PT Detik TIVI Satu
• PT Detik TIVI Dua
• PT Detik TIVI Tiga
• PT Detik TIVI Empat
• PT Detik TIVI Lima
• PT Detik TIVI Enam
• PT Detik TIVI Tujuh
• PT Detik TIVI Delapan
• PT Detik TIVI Sembilan
• PT Detik TIVI Sepuluh
• PT Detik TIVI Sebelas
• PT Detik TIVI Dua Belas
• PT Detik TIVI Tujuh Belas
• PT Trans Berita Bisnis Satu
• PT Trans Berita Bisnis Dua
• PT Trans Berita Bisnis Empat
• PT Trans Berita Bisnis Lima
• PT Trans Berita Bisnis Tujuh
• PT Trans Berita Bisnis Delapan Belas
• PT Trans Rekan Nusantara 1
• PT Trans Rekan Nusantara 2
• PT Trans Rekan Nusantara 3
• PT Trans Rekan Nusantara 4
• PT Trans Rekan Nusantara 5
• PT Trans Rekan Nusantara 6
• PT Trans Rekan Nusantara 7
• PT Trans Rekan Nusantara 8
• PT Trans Rekan Nusantara 9
• PT Trans Rekan Nusantara Sepuluh
• PT Trans Rekan Nusantara Sebelas
• PT Trans Rekan Nusantara Dua belas
• PT Trans Rekan Nusantara Tiga belas
• PT Trans Rekan Nusantara Empat belas
• PT Trans Rekan Nusantara Lima Belas
• PT Transrekan Nusantara Enam belas
• PT Trans Media Nusantara 1
• PT Trans Media Nusantara 2
• PT Trans Media Nusantara 3
• PT Trans Media Nusantara 4
• PT Trans Media Nusantara 5
• PT Trans Media Nusantara 6
• PT Trans Media Nusantara 7
• PT Trans7 Tanah Datar Sukabumi
• PT Trans7 Yogyakarta Bandung
• PT Trans7 Balikpapan Palangkaraya
• PT Trans7 Aceh
• PT Trans7 Cirebon Kediri
• PT Trans7 Denpasar Banjarmasin
• PT Trans7 Purwokerto Jember
• PT Trans7 Lampung Pekanbaru
107
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PT Trans7 Bengkulu Jambi
• PT Trans7 Surabaya Manado
• PT Trans7 Tegal Malang
• PT Trans Impor Indonesia
• PT Trans Fashion Impor
• CT Global Finance PTe. Ltd
• Finegold Resources Ltd
• PT Trans Berita Bisnis Enam
• PT Trans Berita Bisnis Delapan
• PT Trans7 Banten Kaltara
• PT Trans7 Kendari Manokwari
• PT Trans7 Medan Palembang
• PT Trans7 Madiun Garut
• PT Trans7 Sumedang Situbondo
• PT Trans7 Pangkal Pinang Mamuju
• PT Trans7 Semarang Makassar
• PT Trans7 Padang Aceh
• PT Trans7 Ambon Ternate
• PT Trans7 Pontianak Samarinda
• PT Trans7 Palu Gorontalo
• PT Trans7 Kupang Jayapura
• PT Trans7 Batam Mataram
• PT Trans News Production
• Global Air Pte. Ltd
• PT Bali Properti Developer
• PT Taman Hiburan Cibubur
• PT Taman Hiburan Bali
• PT Rekan Investama Indonesia
• PT Bank KB Bukopin Syariah
• Colink Assets Holding Limited
• CT-Corp Investments Singapore PTE Ltd
• PT Dharya Haddira Kartikatama
• Trans Fashion (Thailand) Company Limited
• PT Pengembang Properti Pamulang (dh PT Graha Pamulang Properti)
• PT Pengembang Properti Bandung (dh PT Graha Bandung Properti)
• PT Pengembang Properti Bekasi (dh PT Graha Bekasi Properti)
• PT Pengembang Properti Blimbing Malang (dh PT Graha Blimbing Malang Properti)
• PT Anta Umroh Wisata (dh PT Mahkota Dhuharifqi Mandiri Wisata)
• PT Cahaya Indo Lestari
• PT Digital Agregator Indonesia
• PT Rasabumi Inti Lestari
2. Hubungan keluarga dekat pengendali/Related to close family member of controller
• PT Para Duta Bangsa
3. Manajemen Kunci 3. Key Management
Dalam menjalankan usahanya, Bank telah In the ordinary course of its business, the
memberikan remunerasi, tunjangan dan Bank has given remuneration, other
fasilitas lainnya kepada Direksi dan Dewan allowances and benefits to Directors and
Komisaris yang dicatat sebagai bagian dari Board of Commissioners which were
beban gaji dan tunjangan lainnya recorded as part of salary expenses and
(Catatan 33). other allowances (Note 33).
108
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tahun yang Berakhir pada tanggal 31 Desember/
Year Ended December 31, 2025
Tunjangan dan
fasilitas
lainnya/
Jumlah kepala/ Remunerasi/ Other allowance Jumlah/
Headcount Remuneration and benefits Total
Manajemen kunci Key management
Dewan Direksi 7 78,546 143 78,689 Board of Directors
Dewan Komisaris 4 26,234 114 26,348 Board of Commissioners
Sub - total manajemen kunci 11 104,780 257 105,037 Sub - total key management
Komite Audit 2 720 28 748 Audit Committee
Total 13 105,501 285 105,785 Total
Tahun yang Berakhir pada tanggal 31 Desember/
Year Ended December 31, 2024
Tunjangan dan
fasilitas
lainnya/
Jumlah kepala/ Remunerasi/ Other allowance Jumlah/
Headcount Remuneration and benefits Total
Manajemen kunci Key management
Dewan Direksi 8 77,425 163 77,588 Board of Directors
Dewan Komisaris 4 27,154 115 27,269 Board of Commissioners
Sub - total manajemen kunci 12 104,579 278 104,857 Sub - total key management
Komite Audit 2 743 29 772 Audit Committee
Total 14 105,322 307 105,629 Total
40. Masalah Hukum 40. Legal Matters
Antara April 2009 sampai dengan Juli 2010, Between April 2009 and July 2010, there was a
telah terjadi pembobolan dana PT Elnusa Tbk fraud case of PT Elnusa Tbk fund amounting to
sebesar Rp111.000 dengan melibatkan oknum Rp111,000 involving officers of the Bank and
Bank maupun oknum PT Elnusa Tbk dan also personnel of PT Elnusa Tbk and other
pihak-pihak lainnya. parties.
Terhadap kejadian tersebut telah menimbulkan The incident has led to the following cases:
kasus-kasus sebagai berikut:
a. Kasus Tindak Pidana Korupsi a. The Corruption Case
Dalam perkara tindak pidana korupsi pihak In the criminal corruption case, the
Kejaksaan, berdasarkan hasil Indonesian attorney, based on its
penyidikannya, mengindikasikan adanya investigation indicated that there is a fund
korupsi dana PT Elnusa Tbk di Bank yang corruption occured in Bank, involving the
melibatkan oknum dari PT Elnusa Tbk personnel from PT Elnusa Tbk itself.
sendiri. Berdasarkan hasil pemeriksaan Based on the investigation in the
di tingkat Pengadilan Negeri, Pengadilan Indonesian District Court, High Court and
Tinggi dan di tingkat Kasasi terbukti bahwa Court of Cassation, it was proven that this
kasus ini adalah merupakan tindak pidana current case is indeed a corruption. This
korupsi. Kasus ini telah diproses hingga case has been processed up to Indonesia
tingkat Mahkamah Agung R.I. yang artinya Supreme Court of Justice, which means
terhadap perkara tersebut telah this case has a fixed and binding power
mempunyai kekuatan tetap dan mengikat and because of that, the attorney must
(final and binding) dan karenanya pihak execute the final verdict regarding the
Kejaksaan wajib untuk segera case.
melaksanakan (eksekusi) terhadap
keputusan tersebut.
109
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Keputusan tersebut diputuskan pada The verdict was decided on August 29,
tanggal 29 Agustus 2012 melalui Rapat 2012 through the Consultative Meeting of
Permusyawaratan Mahkamah Agung R.I., Indonesia Supreme Court of Justice
dimana Mahkamah Agung telah whereby the court decided and verdict all
memutuskan dan menyatakan Para the defendants as guilty of violating the law
Terdakwa bersalah melakukan perbuatan on corruption and were required to return
melawan hukum berupa tindak pidana all the money to the State and PT Elnusa
korupsi dan wajib untuk mengembalikan Tbk.
dana (yang di korupsinya) kepada Negara
cq PT Elnusa Tbk.
Atas putusan tersebut Kejaksaan Negeri Based on the verdict of district attorneys
selaku pihak eksekutor/pelaksana as the executor of the verdict, they must
eksekusi, wajib menjalankan proses exercise the execution process to all the
eksekusi terhadap seluruh barang atau material or money that had been
harta kekayaan yang telah disita oleh confiscated by court which will be
pengadilan untuk kemudian dilakukan auctioned whereby the proceeds therein
pelelangan dan hasilnya masing-masing would be returned to the State and
akan diserahkan kepada Negara cq PT Elnusa Tbk. If the confiscated material
PT Elnusa Tbk. Apabila harta kekayaan is not enough to cover the corruption
yang disita ternyata tidak mencukupi untuk amount that need to be returned to PT
mengembalikan dana PT Elnusa Tbk yang Elnusa Tbk, the court will seize and
dikorupsi, maka pihak Kejaksaan akan confiscate all the property that are owned
melakukan perampasan dan penyitaan by the defendant in order to return the fund
terhadap seluruh harta kekayaan para that has been corrupted to the State and
terdakwa/terpidana guna mengembalikan PT Elnusa Tbk.
dana yang dikorupsinya tersebut kepada
Negara cq PT Elnusa Tbk.
Bahwa kemudian salah satu terdakwa Eventually, one of the defendant in
dalam kasus tipikor yakni Santun corruption case, namely Santun
Nainggolan, telah mengajukan upaya Nainggolan, has submitted a legal effort of
hukum Peninjauan Kembali kepada Judicial Review to Indonesia Supreme
Mahkamah Agung R.I. terhadap putusan Court of Justice in response to the
kasasi dalam perkara tipikor tersebut, Cassation’s decision in the corruption
Mahkamah Agung Republik Indonesia case, Indonesia Supreme Court of Justice
pada tanggal 6 Januari 2016 telah on January 6, 2016 decided to decline the
memutuskan Menolak Permohonan appeal of Judicial Review from Santun
Peninjauan Kembali dari Santun Nainggolan.
Nainggolan.
Sampai dengan tanggal penyelesaian Until the completion date of these financial
laporan keuangan ini, tidak terdapat statements, there is no information update
informasi baru terkait kasus tindak pidana regarding this corruption case.
korupsi ini.
b. Kasus Perdata b. Civil Case
Bank telah menjadi pihak tergugat dalam The Bank has been the defendant of the
kasus perdata yang diajukan oleh civil case against PT Elnusa Tbk (the
PT Elnusa Tbk (pihak penggugat), dimana plaintiff), in which the plaintiff filed a case
penggugat mengajukan gugatan perbuatan against law towards the Bank due to an
melawan hukum terhadap Bank karena indication of certification of deposit forgery
adanya pemalsuan sertifikat deposito amounting to Rp111,000. On March 22,
berjangka dengan gugatan material 2012, the South Jakarta Disctrict Court of
sebesar Rp111.000. Pada tanggal Justice granted the plaintiff charges and
22 Maret 2012, Majelis Hakim Pengadilan obligated the Bank to return the plaintiff’s
Negeri Jakarta Selatan mengabulkan fund plus a certain amount of interest.
110
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
sebagian gugatan penggugat dan
menghukum Bank untuk mengembalikan
dana milik penggugat beserta sejumlah
bunga tertentu.
Terkait dengan keputusan Pengadilan In relation to the decision of the South
Negeri Jakarta Selatan tersebut, Bank Jakarta District Court, the Bank filed a
telah mengajukan upaya hukum hingga legal appeal up to judicial review to the
peninjauan kembali ke Mahkamah Agung Indonesia Supreme Court which resulted
R.I. yang berakhir dengan penolakan dan in rejection of the judicial review submitted
guna mempertahankan haknya, Bank pada by the Bank and to protect its right, the
tanggal 19 September 2016 telah Bank, on September 19, 2016 had filed a
mengajukan gugatan perlawanan melalui tierce opposition through South Jakarta
Pengadilan Negeri Jakarta Selatan atas District Court against execution appeal
permohonan eksekusi yang diajukan oleh filed by PT Elnusa Tbk which has been
PT Elnusa Tbk yang dilanjutkan dengan followed by an appeal to the Jakarta High
pengajuan banding ke Pengadilan Tinggi Court, and is currently in the process of
Jakarta, dan saat ini sedang dalam proses cassation at the Indonesia Supreme Court
kasasi di Mahkamah Agung R.I. as stated in the Minutes of Statement of
sebagaimana yang tertuang dalam Risalah Cassation Application No.
Pernyataan Permohonan Kasasi Nomor 162/Pdt.G/Plw/2016/PN.Jkt.Sel dated
162/Pdt.G/Plw/2016/PN.Jkt.Sel bertanggal June 19, 2023 Jo. Minutes of Acceptance
19 Juni 2023 Jo. Risalah Penerimaan of Memorandum of Cassation No.
Memori Kasasi Nomor 162/Pdt.G Plw/2016/PN.Jkt.Sel dated June
162/Pdt.G/Plw/2016/PN.Jkt.Sel bertanggal 27, 2023.
27 Juni 2023 .
Pada tanggal 10 Mei 2017, melalui surat On May 10, 2017, through letter No. W10-
No. W10-U3/1882/Hk.02/5/2017 Perihal U3/ 1882/Hk.02/5/2017 Regarding the
Penundaan Lelang, Ketua Pengadilan Postponed Auction, the Head of South
Negeri Jakarta Selatan telah menunda Jakarta District Court has postponed the
pelaksanaan (eksekusi) lelang (hingga execution of the auction (until further
pemberitahuan lebih lanjut dari Pengadilan notice from the South Jakarta District
Negeri Jakarta Selatan) dikarenakan masih Court) due to the ongoing tierce opposition
adanya perkara perlawanan yang masih and peaceful settlement effort.
berjalan dan adanya upaya perdamaian
yang sedang berlangsung.
Bahwa Mahkamah Agung dalam The Supreme Court, in its decision
putusannya terhadap perkara tipikor towards the corruption case decided that
menyatakan bahwa para terpidana the defendants were found guilty of
dinyatakan bersalah telah melakukan commiting unlawful action of corruption
perbuatan melanggar hukum berupa tindak and because of that, each of the
pidana korupsi dan karenanya masing- defendants will be sentenced to
masing pelaku dihukum penjara sesuai imprisonment which terms was parralel to
dengan tingkat perbuatannya dan pada level of action taken. At the same time, all
saat yang bersamaan para terpidana wajib the defendants must return and pay
untuk mengembalikan dan membayar ganti compensations to the State and PT Elnusa
rugi/denda kepada Negara cq. PT Elnusa Tbk. While in the civil case submitted by
Tbk. Di lain pihak dalam perkara gugatan PT Elnusa Tbk, the Bank is found guilty of
perdata yang diajukan PT Elnusa Tbk, committing unlawful action and is required
Bank dinyatakan telah melakukan to pay the fine of Rp111,000 to PT Elnusa
perbuatan melanggar hukum dan wajib Tbk.
untuk membayar kepada PT Elnusa Tbk
sebesar Rp111.000.
111
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pada 2017, Pengadilan Negeri Jakarta In 2017, the South Jakarta District Court
Selatan telah mengumumkan akan has announced that it will conduct an
melakukan lelang terhadap obyek sita auction against the object of confiscation,
jaminan, akan tetapi kemudian sebelum but then before the auction is held, the
lelang dilaksanakan, Ketua Pengadilan Head of South Jakarta District Court
Negeri Jakarta Selatan mengeluarkan issued a Stipulation to postpone the
Penetapan menunda eksekusi lelang, execution of the auction, until the
antara lain dengan alasan masih settlement of the ongoing process of
berjalannya proses Gugatan Perlawanan Resistance Lawsuit, as described above,
sebagaimana diuraikan diatas hingga or peaceful settlement from both parties.
selesai atau kedua belah pihak melakukan
perdamaian atas kasus tersebut.
Sehubungan dengan kasus di atas, Bank In relation to the case above, the Bank has
memenuhi permintaan dari regulator antara received a request from regulator to
lain untuk membentuk dana cadangan forming a reserve fund amounting of,
dalam escrow account sebesar Rp206.630 among others, create an escrow account
sampai sengketa tersebut selesai amounting to Rp206,630 until the disputes
(Catatan 14). are settled (Note 14).
Pada tanggal 7 Mei 2024, telah dilakukan On May 7 2024, Settlement Agreement
penandatangan Perjanjian Perdamaian No.1 was signed before Dharma Akhyuzi,
No.1 yang dibuat dihadapan Dharma S.H., Notary in Jakarta. Both parties
Akhyuzi, S.H., Notaris di Jakarta. Kedua agreed that the case had been resolved
belah pihak sepakat bahwa kasus tersebut completely, through peaceful deliberation
telah selesai dengan tuntas, melalui jalan and consensus, and this settlement
musyawarah mufakat damai, dan agreement ended all disputes that had
perjanjian perdamaian ini mengakhiri occurred previously.
semua sengketa yang pernah terjadi
sebelumnya.
Sesuai dengan perjanjian perdamaian In accordance with the settlement
tersebut, pada bulan Mei 2024 Bank telah agreement, in May 2024 the Bank has
memenuhi kewajiban pembayaran kepada fulfilled its payment obligations to PT
PT Elnusa Tbk sebesar Rp197.434 yang Elnusa Tbk amounting to Rp197,434 which
dibukukan sebagai bagian dari biaya was recorded as part of operational risk
kerugian risiko operasional (Catatan 32). loss expenses (Note32).
Pada tahun 2025, berdasarkan surat Bank In 2025, based on Bank Indonesia letter
Indonesia No.27/8/DPSP/Srt/B tanggal 13 No.27/8/DPSP/Srt/B dated January 13,
Januari 2025, Bank Indonesia telah 2025, Bank Indonesia has revoked the
membatalkan pledge dana Cadangan pledge of legal case reserve funds for PT
kasus hukum PT Elnusa sebesar Elnusa amounting to Rp 206,630 on
Rp206.630 pada tanggal 3 Januari 2025 January 3, 2025 (Note 14).
(Catatan 14).
41. Aset dan Liabilitas Moneter dalam Mata 41. Assets and Liabilities Denominated in
Uang Asing Foreign Currency
Posisi aset (sebelum dikurangi dengan Monetary asset (before deducting the
cadangan kerugian penurunan nilai) dan allowance for impairment losses) and liability
liabilitas moneter dalam mata uang asing position denominated in foreign currencies are
adalah sebagai berikut: as follows:
112
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2025 2024
Aset Assets
Kas (Catatan 4) 151,557 176,716 Cash (Note 4)
Giro pada Bank Indonesia Current accounts with Bank Indonesia
(Catatan 5) 852,093 531,135 (Note 5)
Giro pada bank lain Current accounts with other
(Catatan 6) 610,999 935,189 banks (Note 6)
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain (Catatan 7) -- 321,900 and other banks (Note 7)
Efek-efek (Catatan 8) 282,441 93,975 Securities (Note 8)
Tagihan derivatif (Catatan 10) 44,389 48,734 Derivative receivables (Note 10)
Kredit yang diberikan (Catatan 11) 19,948,808 13,008,277 Loans (Note 11)
Tagihan akseptasi (Catatan 12) 986 9,234 Acceptance receivables (Note 12)
Aset lain-lain (Catatan 14) 158,853 98,082 Other assets (Note 14)
Total 22,050,126 15,223,242 Total
Liabilitas Liabilities
Liabilitas segera 6,054 4,193 Obligations due immediately
Simpanan dari nasabah Deposit from customers
(Catatan 16, 17 dan 18) 17,628,888 11,304,451 (Notes 16, 17 and 18)
Simpanan dari bank lain Deposits from other banks
(Catatan 19) 918,058 387,551 (Note 19)
Liabilitas derivatif (Catatan 10) 113,086 121,059 Derivative payables (Note 10)
Utang akseptasi (Catatan 12) 986 9,234 Acceptance payables (Note 12)
Beban yang masih harus
dibayar dan liabilitas Accrued expenses
lain-lain (Catatan 24) 38,041 72,849 and other liabilities (Note 24)
Pinjaman diterima (Catatan 22) 833,750 1,287,600 Fund borrowings (Note 22)
Total 19,538,863 13,186,937 Total
Posisi aset (liabilitas) - neto 2,511,263 2,036,305 Asset (Liabilities) position - net
Posisi Devisa Neto (“PDN”) Bank diungkapkan The Bank’s Net Open Position (“NOP”) is
pada Catatan 49e. disclosed in Note 49e.
42. Kegiatan Wali Amanat 42. Trusteeship Activities
Bank memperoleh izin untuk The Bank was granted with the license to
menyelenggarakan kegiatan usaha sebagai conduct trusteeship activity from BAPEPAM-
wali amanat dari BAPEPAM-LK berdasarkan LK based on the decision letter No. 20/STTD-
surat keputusan No. 20/STTD-WA/PM/2000 WA/PM/2000 dated August 2, 2000. The
pada tanggal 2 Agustus 2000. Jasa-jasa yang services provided by the Bank as a trustee are
dilakukan oleh Bank sebagai wali amanat as follows:
adalah sebagai berikut:
a. Mewakili kepentingan pemegang obligasi a. Represents the bondholders in any court
baik di dalam dan di luar pengadilan dalam and outside the court on any legal actions
melakukan tindakan hukum yang berkaitan that are related to the bondholders’
dengan kepentingan pemegang obligasi; interest;
b. Menyampaikan informasi lengkap secara b. Submits complete information concerning
terbuka mengenai kualifikasinya sebagai its qualification as Trustee in the
Wali Amanat dalam prospektus; prospectus;
c. Memberikan laporan kepada Otoritas Jasa c. Reports directly to Financial Services
Keuangan, Bursa Efek dan pemegang Authority, Stock Exchange and to the
obligasi baik secara langsung atau melalui bondholders, directly or through Stock
Bursa Efek dalam hal emiten telah cidera Exchange when the issuer has not
janji atau terjadi keadaan yang dapat complied with the agreement or any
membahayakan kepentingan pemegang condition that will be disadvantageous to
obligasi; the bondholders;
113
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
d. Melakukan pengawasan atau pemantauan d. Perform periodic monitoring or supervision
secara berkala mengenai perkembangan on the development of the issuer’s
pengelolaan usaha emiten berdasarkan business based on financial reports or
laporan keuangan atau laporan lainnya; others reports; and
dan
e. Memberikan nasihat yang diperlukan e. Provides necessary advisory services to
emiten sehubungan dengan perjanjian issuer in connection with the trusteeship
perwaliamanatan. agreement.
Untuk tahun yang berakhir 31 Desember 2025, For the year ended December 31, 2025, the
Bank bertindak sebagai Wali Amanat atas 93 Bank acted as Trustee for 93 bonds issuance,
emisi obligasi, 8 emisi medium-term notes, dan 8 medium-term notes issuance and 32 sukuk
32 emisi sukuk. Jumlah nilai obligasi yang issuance. The total value of the bonds issued
diterbitkan adalah sebesar Rp93.633.074 dan amounted to Rp93,633,074 and
USD18,750,000,000 (dalam nilai penuh). USD18.750.000.000 (in full amount).
Untuk tahun yang berakhir 31 Desember 2024, For the year ended December 31, 2024, the
Bank bertindak sebagai Wali Amanat atas 91 Bank acted as Trustee for 91 bonds issuance,
emisi obligasi, 32 emisi medium-term notes, 36 32 medium-term notes issuance, 36 sukuk
emisi sukuk, dan 2 emisi sukuk medium-term issuance, and 2 sukuk medium-term notes
notes. Jumlah nilai obligasi yang diterbitkan issuance. The total value of the bonds issued
adalah sebesar Rp83.036.933 dan amounted to Rp83,036,933 and
USD18,750,000 (dalam nilai penuh). USD18.750.000 (in full amount).
43. Kegiatan Jasa Kustodian 43. Custodian Services Activities
Bank dapat bertindak sebagai Bank Kustodian The Bank is allowed to act as Custodian Bank
berdasarkan surat izin dari Badan Pengawas based on the license from the Capital Market
Pasar Modal dan Lembaga Keuangan No. Supervisory Agency and Financial Institution
KEP-01/PM/Kstd/2001 tanggal 18 Januari based on the letter No. KEP-01/PM/Kstd/2001
2001. dated January 18, 2001.
Kustodian Umum meliputi: General Custody encompasses:
• Safekeeping (penyimpanan dan • Safekeeping (storage and administration of
pengadministrasian efek-efek) securities)
• Settlement and transaction handling • Settlement and transaction handling
(penanganan dan penyelesaian transaksi (handling and settlement of the transaction
penjualan/pembelian efek-efek) of sales/purchases of securities)
• Corporate action (pengurusan hak-hak • Corporate action (handling customer’s
nasabah sehubungan dengan kepemilikan rights in relation with the ownership of
efek-efek nasabah) securities)
• Proxy (mewakili nasabah dalam Rapat • Proxy (as a customer representative at the
Umum Pemegang Saham berdasarkan General Meeting of Shareholders based on
surat kuasa) powers of attorney)
• Pelaporan • Reporting
Kustodian Reksa Dana meliputi: Mutual Fund Custody encompasses:
• Unit Registry (pencatatan dan • Registry Unit (registration and
pengadministrasian unit reksa dana) administration of mutual fund unit)
• Fund Accounting (penitipan kolektif, • Fund Accounting (collective custody, mutual
pengadministrasian portofolio reksa dana fund administration and portfolio Net Asset
dan penghitungan Nilai Aset Bersih) Value calculation)
• Pelaporan • Reporting
• Penyimpanan efek-efek lain sesuai • Storage of other securities in compliance
peraturan yang berlaku with the prevailing regulations
114
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, the value
nilai portofolio dalam administrasi kustodian of the portfolio under administration of the
Bank masing-masing sebesar Rp39.236.928 Bank’s custodian amounted to Rp39,236,928
dan Rp43.348.652. and Rp43,348,652, respectively.
44. Pengukuran Nilai Wajar 44. Fair Value Measurements
Tabel dibawah menyajikan perbandingan The table below summarizes the comparison
antara nilai tercatat dan nilai wajar dari semua between the carrying amounts and fair values
aset dan liabilitas keuangan disajikan per of all financial assets and liabilities presented
kategori dari instrumen keuangan. Nilai wajar per category of financial instruments. The fair
yang diungkapkan adalah berdasarkan values disclosed are based on relevant
informasi relevan yang tersedia pada tanggal information available as of December 31, 2025
31 Desember 2025 dan 2024, dan tidak and 2024, and not updated to reflect changes
diperbarui untuk mencerminkan perubahan in market conditions which have occurred after
dalam kondisi pasar yang telah terjadi setelah this date.
tanggal ini.
31 Desember/December 31
2025 2024
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying value Fair value Carrying value Fair value
Aset Keuangan Financial Assets
Nilai wajar melalui laba rugi Fair value through profit or loss
Efek-efek 1,171,956 1,171,956 3,556,651 3,556,651 Securities
Tagihan derivatif 44,389 44,389 48,734 48,734 Derivative receivables
1,216,345 1,216,345 3,605,385 3,605,385
Nilai wajar melalui penghasilan Fair value through other
Komprehensif lain comprehensive income
Efek-efek 38,913,960 38,913,960 45,946,959 45,946,959 Securities
Biaya perolehan yang Diamortisasi Amortized cost
Kas 872,657 872,657 873,509 873,509 Cash
Giro pada Current accounts with
Bank Indonesia 8,040,206 8,040,206 7,525,245 7,525,245 Bank Indonesia
Giro pada Current accounts
bank lain 629,659 629,659 953,206 953,206 with other banks
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain 8,040,485 8,040,485 831,826 831,826 Indonesia and other banks
Efek-efek 250,000 250,000 -- -- Securities
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 6,717,210 6,717,210 1,389,981 1,389,981 agreement to resell
Kredit yang diberikan 66,425,734 63,801,495 63,980,404 63,563,286 Loans
Tagihan akseptasi 985 985 9,222 9,222 Acceptance receivables
Aset lain-lain - neto*) 1,470,252 1,470,252 1,599,780 1,599,780 Other assets - net*)
92,447,188 89,822,949 77,163,173 76,746,055
Total 132,577,493 129,953,254 126,715,517 126,298,399 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
115
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31
2025 2024
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying value Fair value Carrying value Fair value
Liabilitas Keuangan Financial Liabilities
Nilai wajar melalui Fair value through
laba rugi profit or loss
Liabilitas derivatif 113,086 113,086 121,059 121,059 Derivative payables
Diukur pada biaya Measured at
perolehan diamortisasi amortized cost
Liabilitas segera 163,685 163,685 179,318 179,318 Obligations due immediately
Simpanan nasabah Deposits from customers
Giro 12,475,423 12,475,423 10,382,648 10,382,648 Current accounts
Tabungan 15,664,957 15,664,957 17,187,644 17,187,644 Savings deposits
Deposito berjangka 75,990,568 75,990,568 64,099,005 64,099,005 Time deposits
Simpanan dari bank lain Deposits from other banks
Call money 5,477,125 5,477,125 3,436,280 3,436,280 Call money
Giro 99,924 99,924 111,416 111,416 Current accounts
Tabungan 66,246 66,246 63,636 63,636 Savings deposits
Deposito berjangka 123,250 123,250 221,700 221,700 Time deposits
Utang akseptasi 986 986 9,234 9,234 Acceptance payables
Pinjaman yang diterima 3,534,000 3,534,000 3,987,600 3,987,600 Fund Borrowings
Obligasi subordinasi - neto 50,000 50,000 50,000 50,000 Subordinated bonds - net
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 993,223 993,223 12,947,188 12,947,188 repurchased agreements
Beban yang masih harus
dibayar dan liabilitas Accrued expenses
lain-lain**) 243,597 243,597 303,608 303,608 and other liabilities**)
114,882,984 114,882,984 112,979,277 112,979,277
Total 114,996,070 114,996,070 113,100,336 113,100,336 Total
**) Termasuk di dalam liabilitas lain-lain merupakan bunga yang masih harus dibayar, setoran jaminan, dan kewajiban pembelian surat berharga/
Included in other liabilities are accrued interest payables, lease liabilities, guarantee deposits, and liabilities to purchase of marketable securities
Berikut metode dan asumsi yang digunakan The following methods and assumptions are
untuk perkiraan nilai wajar: used to estimate the fair value:
Nilai wajar aset dan liabilitas keuangan tertentu Fair values of certain financial assets and
selain derivatif dan kredit yang diberikan liabilities other than derivatives and loans are
mendekati nilai tercatat karena instrumen approximately the same with their carrying
keuangan tersebut memiliki jangka waktu jatuh amounts due to the short-term maturities of
tempo yang singkat dan/atau suku bunganya these financial instruments and/or repriced
sering ditinjau ulang. frequently.
Nilai wajar tagihan dan liabilitas derivatif The fair value of derivative receivable and
dihitung berdasarkan metodologi yang payable are calculated based on methodology
dijelaskan dalam Catatan 2i dan 10. as disclosed in Notes 2i and 10.
Nilai wajar dari kredit yang diberikan dinilai The fair value of loans are determined by
menggunakan diskonto arus kas berdasarkan discounting cash flows using current market
tingkat suku bunga pasar terkini. interest rate.
Bank menggunakan hierarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar determining and disclosing the fair value of
dari aset dan liabilitas: assets and liabilities:
• Level 1 : harga kuotasian (tanpa • Level 1 : quoted (unadjusted) market prices
penyesuaian) di pasar aktif untuk aset atau in active market for identical assets or
liabilitas yang identik; liabilities;
• Level 2 : input selain harga kuotasian yang • Level 2 : inputs other than quoted prices
termasuk dalam Level 1 yang dapat included within Level 1 that are observable
diobservasi untuk aset dan liabilitas baik for the asset or liability either directly
secara langsung (misalnya harga) atau (example, price) or indirectly;
secara tidak langsung;
• Level 3 : input untuk aset dan liabilitas yang • Level 3 : inputs for the asset and liability
bukan berdasarkan data pasar yang dapat that are not based on observable market
diobservasi (input yang tidak dapat data (unobservable inputs).
diobservasi).
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabel di bawah ini menunjukkan aset dan The table below show the assets and liabilities
liabilitas yang diukur pada nilai wajar yang measured at fair value categorized according
dikelompokkan berdasarkan hierarki nilai wajar: to the fair value hierarchy:
31 Desember/December 31, 2025
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset yang diukur pada nilai wajar Assets measured at fair value
Efek-efek yang diukur Securities at fair value
pada nilai wajar melalui laba rugi 1,171,956 1,171,956 -- -- through profit and loss
Efek-efek yang
tersedia
diukur
untuk dijual
pada nilai wajar Securities at fair value
melalui penghasilan through other
komprehensif lain 38,913,960 38,913,960 -- -- comprehensive income
Tagihan derivatif 44,389 -- 44,389 -- Derivative receivables
Total aset yang diukur Total assets measured
pada nilai wajar 40,130,305 40,085,916 44,389 -- at fair value
Aset yang nilai wajarnya Assets for which fair value
diungkapkan are disclosed
Kredit yang diberikan 66,425,734 -- 63,406,454 395,041 Loans
Efek-efek yang diukur
pada biaya perolehan
yang diamortisasi 250,000 250,000 -- -- Securities at amortized cost
Agunan yang diambil alih 723,118 -- -- 723,118 Foreclosed assets
Aset tetap 6,334,215 -- -- 6,334,215 Fixed Assets
Total aset yang nilai Total assets for which
wajarnya diungkapkan 73,733,067 250,000 63,406,454 7,452,374 fair value are disclosed
Liabilitas yang diukur Liabilities measured at
pada nilai wajar fair value
Liabilitas derivatif 113,086 -- 113,086 -- Derivative payables
Total liabilitas yang diukur Total liabilities measured at
pada nilai wajar 113,086 -- 113,086 -- fair value
31 Desember/December 31, 2024
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset yang diukur pada nilai wajar Assets measured at fair value
Efek-efek yang diukur
pada nilai wajar Securities at fair value
melalui laba rugi 3,556,651 3,556,651 -- -- through profit and loss
Tagihan derivatif 48,734 -- 48,734 -- Derivative receivables
Efek-efek yang diukur
pada nilai wajar Securities at fair value
melalui penghasilan through other
komprehensif lain 45,946,959 45,946,959 -- -- comprehensive income
Total aset yang diukur Total assets measured
pada nilai wajar 49,552,344 49,503,610 48,734 -- at fair value
Aset yang nilai wajarnya Assets for which fair value
diungkapkan are disclosed
Kredit yang diberikan 63,980,404 -- 63,469,087 511,317 Loans
Agunan yang diambil alih 1,324,248 -- -- 1,324,248 Foreclosed assets
Aset tetap 5,819,033 -- -- 5,819,033 Fixed Assets
Total aset yang nilai Total assets for which
wajarnya diungkapkan 71,123,685 -- 63,469,087 7,654,598 fair value are disclosed
Liabilitas yang diukur Liabilities measured at
pada nilai wajar fair value
Liabilitas derivatif 121,059 -- 121,059 -- Derivative payables
Total liabilitas yang diukur Total liabilities measured at
pada nilai wajar 121,059 -- 121,059 -- fair value
Nilai wajar dari tanah dan bangunan dihitung Fair values of land and buildings are calculated
dengan menggunakan pendekatan using the comparable market approach,
perbandingan pasar, pendekatan pendapatan, income approach and cost approach.
dan pendekatan biaya yang dihasilkan oleh
aset.
Tidak terdapat perpindahan antar tingkat There were no transfer between level during
selama tahun berjalan. the year.
117
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
45. Manajemen Risiko Keuangan 45. Financial Risk Management
a. Pendahuluan dan Gambaran Umum a. Introduction and Overviews
Bank menyadari bahwa dalam melaksanakan The Bank realizes that in carrying out its
kegiatan usahanya, Bank selalu berhadapan business activities, the Bank is always faced
dengan risiko yang melekat (inheren) pada with inherent risks in financial instruments,
instrumen keuangan, yaitu Risiko Kredit, Risiko namely Credit Risk, Liquidity Risk, Market Risk
Likuiditas, Risiko Pasar atas nilai tukar valuta on foreign exchange rates and interest rates,
asing dan tingkat suku bunga, Risiko Operational Risk, and other risks.
Operasional, serta risiko lainnya.
Dalam rangka mengendalikan risiko tersebut, In order to control these risks, the Bank has
Bank telah mengimplementasikan suatu implemented a Basic Risk Management
Kerangka Dasar Manajemen Risiko (Risk Framework which is outlined in the risk
Management Framework) yang tertuang dalam management policy in accordance with
kebijakan manajemen risiko sesuai dengan Financial Services Authority Regulation
Peraturan Otoritas Jasa Keuangan Nomor Number 18/POJK.03/2016 and Financial
18/POJK.03/2016 dan Surat Edaran Otoritas Services Authority Circular Letter Number
Jasa Keuangan Nomor 34/SEOJK/03/2016 34/SEOJK/03/2016 concerning the
tentang Penerapan Manajemen Risiko Bagi Implementation of Risk Management for
Bank Umum serta mengacu juga pada Commercial Banks and also refers to internal
peraturan internal mengenai kebijakan regulations regarding risk management
manajemen risiko. policies.
Bertolak dari ketentuan tersebut serta Starting from this regulated policy as well as
kebutuhan internal Bank, Bank telah internal requirement, the Bank has
melaksanakan mengimplementasikan implemented risk management in accordance
penerapan manajemen risiko sesuai dengan with the scope of their activities. In order to
cakupan aktivitasnya. Guna menyempurnakan enhance the implementation of risk
pelaksanaan manajemen risiko, Bank selalu management, the Bank always develops tools
mengembangkan tools dan/atau metodologi and/or methodology that are used, evaluate
yang digunakan, mengevaluasi dan and correct any weakness in the process and
memperbaiki setiap kelemahan pada proses, the development of human resources as the
maupun terhadap pengembangan sumber daya key to the implementation of risk management.
manusia sebagai kunci implementasi It is important considering that risk factors
manajemen risiko. Hal ini penting dilakukan inline with the the dynamic nature of the
mengingat faktor risiko yang memiliki sifat development on the banking business practice
dinamis mengikuti perkembangan praktek itself.
bisnis perbankan itu sendiri.
Upaya perbaikan implementasi manajemen The effort of improving the implementation of
risiko tersebut difokuskan pada 5 (lima) hal risk management is focused on 5 (five) main
utama, yaitu Identifikasi, Pengukuran, points, namely Identification, Measurement,
Pengawasan, Pengendalian, dan Pelaporan. Monitoring, Control, and Reporting.
Bank memiliki eksposur terhadap risiko-risiko The Bank has exposure to the following risks
instrumen keuangan sebagai berikut: from financial instruments:
• Risiko Kredit • Credit Risk
• Risiko Pasar • Market Risk
• Risiko Likuiditas • Liquidity Risk
• Risiko Operasional • Operational Risk
b. Kerangka Manajemen Risiko b. Risk Management Framework
Manajemen risiko dikelola oleh Direktorat The Bank Risk Management is managed and
Risiko dan didukung oleh Satuan Kerja supported by the Risk Management Work Unit
Manajemen Risiko yang bertanggung jawab which is directly responsible to the Vice
118
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
langsung kepada Wakil Direktur Utama Bidang President Director (Support). The Bank's Risk
Support. Satuan Kerja Manajemen Risiko Management Work Unit consists of:
Bank, yaitu:
• Operational Risk Management • Operational Risk Management
• Credit Risk Management • Credit Risk Management
• Market, Liquidity, and Integrated Risk • Market, Liquidity, and Integrated Risk
Management Management
• IT and Cyber Risk Management • IT and Cyber Risk Management
Dalam rangka penerapan manajemen risiko In order to implement effective risk
yang efektif, Bank telah memiliki Komite management, the Bank has a Risk
Manajemen Risiko yang berfungsi untuk Management Committee whose function is to
membahas permasalahan risiko yang dihadapi discuss the overall risk problems faced by the
Bank secara keseluruhan dan Bank and recommend risk management
merekomendasikan kebijakan manajemen policies to the Board of Directors.
risiko kepada Direksi.
Bank telah membentuk komite-komite yang The Bank’s has established committees which
membantu Dewan Komisaris dan Direksi dalam are responsible to assist the Boards of
penerapan manajemen risiko, yaitu: Commissioners and Directors for managing the
Bank’s risk management, these are:
• Komite Pemantau Risiko • Risk Oversight Committee
• Komite Audit • Audit Committee
• Komite Remunerasi dan Nominasi • Remuneration and Nomination Committee
• Komite Manajemen Risiko • Risk Management Committee
• Komite Manajemen Risiko Terintegrasi • Integrated Risk Management Committee
• Komite Produk • Product Committee
• Komite Kebijakan Perkreditan • Credit Policy Committee
• Komite Teknologi Informasi • Information Technology Committee
• Komite Aset dan Liabilitas (“ALCO”) • Asset and Liability Committee (“ALCO”)
• Komite Sumber Daya Manusia • Human Resources Committee
• Komite Manajemen Krisis • Crisis Management Committee
Komite-komite ini bertanggung jawab untuk These committees are responsible for
mengembangkan dan memantau kebijakan developing and monitoring the Bank’s risk
manajemen risiko Bank pada masing-masing management policy in their respective areas.
area. Komite-komite tersebut melaporkan All committees report regularly to the Boards of
aktivitas mereka secara berkala kepada Dewan Commissioners and Directors.
Komisaris dan Direksi.
Kebijakan manajemen risiko Bank dibentuk The Bank’s risk management policies are
untuk mengidentifikasi dan menganalisis risiko- established to identify and analyze the risks
risiko yang dihadapi Bank, untuk menentukan faced by the Bank, to set appropriate risk limits
batasan dan pengendalian risiko yang sesuai and controls, and to monitor risks and
dan untuk mengawasi risiko yang sesuai dan adherence to limits. Risk management policies
kepatuhan terhadap batasan yang telah and systems are reviewed regularly to reflect
ditetapkan. Kebijakan dan sistem manajemen changes in market conditions, products and
risiko dikaji secara berkala untuk services offered. The Bank, through its training
mencerminkan perubahan pada kondisi pasar, and management standards and procedures,
produk dan jasa yang ditawarkan. Bank melalui aims to develop a disciplined and constructive
pelatihan serta standar dan prosedur control environment, in which all employees
pengelolaan, berusaha untuk mengembangkan understand their roles and obligations.
lingkungan pengendalian yang teratur dan
konstruktif, dimana seluruh karyawan
memahami peran dan tanggung jawab mereka.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank menerapkan pengelolaan risiko yang Effective risk management is adopted, hence,
efektif, dimana praktek-praktek yang sehat the sound practices are embedded in the
melekat pada sistem utama dan proses bisnis Bank’s core systems and business processes,
yang ada di Bank yang memungkinkan thus allowing self-management of risk by
pengelolaan manajemen risiko oleh masing- respective business units, in which risk
masing satuan bisnis karena pengelolaan risiko management is a responsibility of all
adalah tanggung jawab dari semua pegawai employees at all levels in the organizational
pada semua level di organisasi. Bank juga hierarchy. The Bank also adopts a strong and
menerapkan budaya kesadaran yang kuat dan proactive risk awareness mindset, which is
proaktif atas risiko, yang merupakan dasar fundamental in attaining consistent and
untuk mencapai manajemen risiko yang effective risk management.
konsisten dan efektif.
Unit Kerja Independen telah dibentuk untuk Independent Working Units have been formed
melakukan evaluasi, pemantauan dan to facilitate independent evaluation, various
pelaporan berbagai risiko secara independen. risks monitoring and reporting. These divisions
Unit kerja tersebut dirancang untuk berfungsi are designed to function independently of the
secara independen dari unit bisnis (second line business units (second line of defense).
of defense).
Unit Kerja Operational Risk Management, Unit Operational Risk Management Unit, Credit
Kerja Credit Risk Management, Unit Kerja Risk Management Unit, Market Liquidity and
Market Liquidity and Integrated Risk Integrated Risk Management Unit, IT Unit and
Management, Unit Kerja IT and Cyber Risk Cyber Risk Management, National Credit
Management, Unit Kerja National Credit Review and Restructure Unit, National Credit
Review and Restructure, Unit Kerja National Appraisal Unit, Compliance and Good
Credit Appraisal, Unit Kerja Compliance and Corporate Governance Unit, Crime and Fraud
Good Corporate Governance, Unit Kerja Crime Investigation, Anti Money Laundering Unit,
and Fraud Investigation, Unit Kerja Anti Money Personal Data Protection Unit, Corporate Legal
Laundering, Unit kerja Personal Data Unit, Customer Experience and Customer
Protection, Unit Kerja Corporate Legal, Unit Care Unit, Process Management and Internal
Kerja Customer Experience and Customer Control Unit (Branch Operations Control and
Care, Unit Kerja Process Management and Head Office Operations Control
Internal Control (sub unit Branch Operations Sub Unit) are in charge of identifying,
Control dan Head Office Operations Control) assessing and monitoring all of the Bank’s
bertugas untuk melakukan identifikasi, main risks in accordance with well-defined risk
mengkaji dan mengawasi semua risiko utama management policies and procedures. In
Bank sesuai dengan kebijakan dan prosedur addition, there is internal and independent risk
manajemen risiko yang telah ditetapkan. Selain control to ensure good governance, risk
itu, terdapat pengendalian risiko secara internal management and internal control properly
dan independen untuk memastikan tata kelola, (three line of defense) handled by Internal
manajemen risiko dan pengendalian internal Audit Unit.
dengan baik (three line of defense) yaitu Unit
Kerja Internal Audit.
Beberapa kebijakan internal yang terkait Several internal risk management policies
manajemen risiko yang ditinjau atau diterbitkan which have been released or reviewed until
Bank sampai dengan 31 Desember 2025 December 31, 2025 are as follows:
antara lain sebagai berikut:
• Kebijakan Manajemen Risiko • Risk Management Policy
• Kebijakan Manajemen Risiko Stratejik • Strategic Risk Management Policy
• Kebijakan Manajemen Risiko Hukum • Legal Risk Management Policy
• Kebijakan Manajemen Risiko Reputasi • Reputational Risk Management Policy
• Kebijakan Manajemen Risiko Kepatuhan • Compliance Risk Management Policy
• Kebijakan Manajemen Risiko Kredit • Credit Risk Management Policy
• Kebijakan Manajemen Risiko Pasar • Market Risk Management Policy
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Kebijakan Manajemen Risiko Likuiditas • Liquidity Risk Management Policy
• Kebijakan Manajemen Risiko Operasional • Operational Risk Management Policy
• Kebijakan Manajemen Risiko Terintegrasi • Integrated Risk Management Policy
• Kebiajakan Manajemen Risiko TI dan Siber • IT and Cyber Risk Management Policy
• Manajemen Risiko Suku Bunga pada • Interest Rate Risk in The Banking Book
Banking Book (Interest Rate Risk in The (IRRBB) Policy
Banking Book)
• Pedoman Pengukuran dan Pelaporan Risiko • Guidelines for Measuring and Reporting
Suku Bunga dalam Banking Book (Interest Interest Rates in the Banking Book (Interest
Rate Risk in The Banking Book) Rate Risk in The Banking Book)
• Komite Manajemen Risiko • Risk Management Committee
• Komite Manajemen Risiko Terintegrasi • Integrated Risk Management Committee
• Komite Kebijakan Perkreditan Bank Mega • Credit Policy Committee of Bank Mega
• Ketentuan Pengelolaan Portofolio Kredit • Credit Portfolio Management Regulations
• Penggunaan Peringkat Eksternal dan • The Use of External Ratings and Risk
Penetapan Bobot Risiko dalam Perhitungan Weighting Determination in Credit RWA and
ATMR Kredit dan CKPN Allowance for Impairment Losses
Calculations
• Pedoman Perhitungan ATMR Risiko • Guidelines of Operational Risk RWA
Operasional berdasarkan Pendekatan calculation based on the Standardize
Standar Approach
• Kebijakan Stress Test • Guidelines of Stress Testing Policy
• Kebijakan Stress Test Terintegrasi • Integrated Stress Testing Policy
• Pedoman Perhitungan Aktiva Tertimbang • Guidelines of Market Risk Weighted Asset
Menurut Risiko (ATMR) Pasar (RWA)
• Pedoman penyusunan Profil Risiko • Guidelines for compilation of Risk Profile
• Kebijakan Kewajiban Penyediaan Modal • Minimum Capital Adequacy Ratio (CAR)
Minimum (KPMM) sesuai Profil Risiko Policy Based on Risk Profile
• Kebijakan Kewajiban Penyediaan Modal • Integrated Minimum Capital Adequacy
Minimum Terintegrasi Ratio (CAR) Policy
• Pedoman Penyusunan Profil Risiko • Guidelines for Compilation of Integrated
Terintegrasi Risk Profiles
• Kebijakan Batas Maksimum Pemberian • Maximum Credit and Large Exposure
Kredit dan Penyediaan Dana Besar Bagi Provision Policy for Commercial Banks
Bank Umum
• Kebijakan Rekonsiliasi Transaksi Intra-Grup • Mega Corpora Intra-Group Transaction
Mega Corpora Reconciliation Policy
• Limit Kredit Berdasarkan Sektor Ekonomi • Loan Limits based on Economic Sectors
dan Mekanisme Pemantauan Sektor and Economic Sector Monitoring
Ekonomi Mechanism
• Pedoman Perhitungan Risiko Kredit pada • Guidelines for Calculation of Credit Risk in
Transaksi Derivatif Dalam Rangka Derivative Transactions in the Context of
Perhitungan BMPK Calculation of the maximum lending limit
• Kebijakan Risk Limit Bank Mega • Risk Limit Policy of Bank Mega
• Kebijakan Risk Limit Terintegrasi • Integrated Risk Limit Policy
• Komite Kredit Bank Mega • Bank Mega Credit Committe
• Kebijakan Pagu Kredit dan Personal Loan • Credit Card and Personal Loan Limit
Karyawan Bank Mega Policyfor Bank Mega’s Employee
• Buku Pedoman Penetapan Cadangan • Financial Asset Impairment Policy
Kerugian Penurunan Nilai Aset Keuangan
Bank
• Kebijakan Komite Produk dan Proses • Product Committee and Process of
Penerbitan Produk atau Aktivitas Baru Publishing New Products or Activities Policy
• Pembentukan Tim Validasi Model dalam • Establishment of Model Validation Team in
Satuan Kerja Manajemen Risiko Risk Management Work Unit
121
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Pedoman Kerja Market, Liquidity and • Guidelines of Market, Liquidity and
Integrated Risk Management (MIRG) Integrated Risk Management (MIRG)
• Pedoman Kerja Operational Risk • Operational Risk Management (ORMG)
Management (ORMG) Guideline
• Pedoman Kerja Credit Risk Management • Guidelines of Credit Risk Management
(CRMG) (CRMG)
• Ketentuan Risk Control Self Assessment • Risk Control Self Assessment Guideline
(RCSA) (RCSA)
• Penunjukkan Directorate Operational Risk • Denotion of Directorate Operational Risk
Management (DORM) Management (DORM)
• Kebijakan Rencana Pendanaan Darurat • Contingency Funding Plan Policy
(Contingency Funding Plan)
• Kebijakan Business Continuity Management • Business Continuity Management Policy
• Kebijakan Rencana Aksi Pemulihan • Recovery Plan Policy
(Recovery Plan)
• Kebijakan Valuasi Surat Berharga • Securities Valuation Policy
• Kebijakan Kewajiban Pemenuhan Rasio • Liquidity Coverage Ratio Policy
Kecukupan Likuiditas (Liquidity Coverage
Ratio)
• Kebijakan Net Stable Funding Ratio (NSFR) • Net Stable Funding Ratio Policy
• Kebijakan Penetapan Risk Limit • Policy for Setting Risk Limit Management in
Management Treasury Treasury
• Klasifikasi Tier Unit Kerja Berdasarkan • Business Units Tier Classification Based on
Aktivitas Bisnis Kritikal Critical Business Activities
• Ketentuan Split Team • Split Team Policy
• Panduan Pencegahan dan Pengendalian • Guidelines for the Prevention and Control of
Corona Virus Disease 2019 (COVID-19) di Corona Virus Disease 2019 (COVID-19) at
PT. Bank Mega, Tbk PT. Bank Mega, Tbk
• Gugus Kendali Corona Virus Disease 2019 • PT. Bank Mega, Tbk's Corona Virus
(COVID-19) PT. Bank Mega, Tbk Disease 2019 (COVID-19) Control Group
• Tanggap Darurat Wabah Penyakit • Emergency Response to Dangerous and
Berbahaya dan Menular/Infeksius Infectious Disease Outbreaks
• Kebijakan Rencana Resolusi (Resolution • Resolution Plan Policy
Plan)
• Penetapan Anggota Organisasi Business • Establisment of Business Continuity
Continuity Management (BCM) Management (BCM) Organization Members
• Pembuatan Dokumen Business Continuity • Creating Business Continuity Plan (BCP)
Plan (BCP) Document
• Sistem Peringatan Dini Indikator Eksternal • External Indicator Early Warning System
Monitoring
• Pemantauan Kewajaran Harga Pasar (Off- • Fairness of Market Price Monitoring for
Market) Transaksi Forex Forex Transaction
• Penetapan Risk Limit Management • Determination of Treasury Management
Treasury Risk Limit
• Pedoman Penyusunan Profil Maturitas • Guidelines for Compilation a Behavioral
Behavioral Maturity Profile
• Prosedur Marked-to-Market (MtM) Transaksi • Marked to Market (MtM) Procedure for
Cross Currency Swap (CCS), Interest Rate Cross Currency Swap (CCS), Interest Rate
Swap (IRS), dan Overnight Index Swap Swap (IRS), and Overnight Index Swap
(OIS) (OIS) Transaction
• iDeb Checking • iDeb Checking
• i-Deb Checking untuk Fasilitas Kredit (Non • i-Deb Checking for Non Credit Card Facility
Kartu Kredit)
• Penyelesaian Kartu Kredit dan/atau • Gradually Repayment of Credit Card and/or
Personal Loan Secara Bertahap Personal Loan
122
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Pra-Checklist Dokumen Kredit • Credit Document Pre-Checklist
• Buku Kebijakan Perkreditan Bank • Bank Credit Policy Manual
• Buku Pedoman Kredit Usaha Kecil • Guideline for SME Credit
Menengah
• Buku Pedoman Kredit Komersial • Guideline for Commercial Credit
• Buku Pedoman Kredit Indirect Channel • Guideline for Indirect Channel Credit
• Buku Pedoman Kredit Korporasi • Guideline for Corporate Credit
• Perubahan Pertama Buku Pedoman • First Amendment of Guideline for Corporate
Perkreditan Korporasi Credit
• Perubahan Kedua Buku Pedoman • Second Amendment of Guideline for
Perkreditan Korporasi Corporate Credit
• Perubahan Ketiga Buku Pedoman Kredit • Third Amendment of Guideline for
Korporasi Corporate Credit
• Buku Pedoman Kartu Kredit • Guideline for Credit Card
• Buku Pedoman Kartu Konsumer • Consumer Credit Guidelines Manual
• Perubahan Pertama Buku Pedoman Kredit • First Amendment of Consumer Credit
Konsumer Guidelines Manual
• Buku Pedoman Penilaian Agunan PT Bank • PT Bank Mega Tbk’s Collateral Appraisal
Mega Tbk Guideline
• Komite Restrukturisasi Kredit • Credit Restructure Committee
• Pedoman Kerja IT and Cyber Risk • IT and Cyber Risk Management (ITCR)
Management (ITCR) Guideline
• Kebijakan Ketahanan dan Keamanan Siber • Cyber Security and Resilience Policy
• Kebijakan Keamanan Informasi • Information Security Policy
• Kebijakan Clear Desk dan Clear Screen • Clear Desk and Clear Screen Policy
• Kebijakan IT Risk Tools • IT Risk Tools Policy
• Kebijakan Penilaian Tingkat Maturitas • Digital Maturity Assessment for Bank Policy
Digital Bank
• Pemberian Kredit Pada Segmen Kredit • Consumer Loan (Non Credit Card ) for
Konsumer Khusus Pegawai Bank Mega Bank Mega Employee
(Non Kartu Kredit)
• Ketentuan Pemberian Fasilitas Kredit • Cash Collateral Loan Facility (Other Than
dengan Agunan Tunai (Selain Dana Pihak Third Party Funds)
Ketiga [DPK])
• Ketentuan Pemberian Pinjaman dengan • Time Deposit Collateral Loan Facility
Jaminan Deposito (PJD)
• Pemberian Fasilitas Kredit Back-to-Back • Back to Back Credit Facility
• Prosedur Pemberian Fasilitas Kredit • Consumer Credit Facility
Konsumer
• Prosedur Pemberian Kredit pada Segmen • SME Credit Origination Procedures
UKM
• Fasilitas Trading Line dan Credit Line untuk • Trading Line and Credit Line Facility for
Badan Usaha Non Bank Non Bank Institution
• Fasilitas Interbank • Interbank Facility
• Prosedur Pemberian Kredit pada Segmen • Commercial Credit Origination Procedures
Komersial
• Proses dan Prosedur Pemberian • Indirect Channel Credit
Kredit/Kerja Sama Pembiayaan pada Origination/Financing Cooperation Process
Segmen Indirect Channel and Procedures
• Prosedur Pemberian Kredit pada Segmen • Corporate Credit Origination Procedures
Korporasi
• Kewenangan Pejabat di Bidang Perkreditan • Official Authority in Credit Sector
• Hapus Buku dan Hapus Tagih Kredit • Credit Write-off and Cut Loss
• Penggunaan Scorecard Bank • Bank Scorecard
123
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Komite Kredit Konsumer Khusus Fasilitas • Consumer Credit Committee for Bank Mega
Kredit Pegawai Bank Mega Employee Credit Facility
• Penggunaan Scorecard Counterparty Non • Scorecard for Non Bank Counterparty
Bank
• Persyaratan dan Proses Aplikasi Kartu • Requirements and Application Process of
Kredit Konsumer Consumer Credit Card
• Persyaratan dan Proses Aplikasi Kartu • Requirements and Application Process of
Kredit Bisnis Business Credit Card
• Persyaratan dan Proses Aplikasi Mega • Requirements and Application Process of
Cash Line Mega Cash Line
• Persyaratan dan Proses Fasilitas Kartu • Requirements and Application Process of
Kredit Secured (Secured Card) Secured Credit Card
• Persetujuan Kartu Kredit Konsumer dan • Approval of Consumer Credit Card and
Kartu Kredit Bisnis Business Credit Card
• Persetujuan Mega Cash Line • Approval of Mega Cash Line
• Account Maintenance dan Data • Credit Card or Personal Loan Account
Maintenance Kartu Kredit atau Personal Maintenance and Data Maintenance
Loan
• Persetujuan Proses Account Maintenance • Approval of Credit Card or Personal
Kartu Kredit atau Personal Loan Account Maintenance
• Parameter Scoring Persetujuan Kartu Kredit • Scoring Parameter of Consumer Credit
Konsumer Card Approval
• Pemberian Fasilitas Kredit Back-to-Back • Back-to-Back (BTB) Credit Facilities with
(BTB) dengan Agunan Deposito Devisa Foreign Exchange Deposits from Natural
Hasil Ekspor Sumber Daya Alam (DHE Resources Exports Collateral (DHE SDA)
SDA)
• Kebijakan Restrukturisasi Kredit • Credit Restructurisation Policy
• Perlakuan Khusus Untuk Debitur di Daerah • Special Treatment for Debtors in Certain
dan Sektor Tertentu di Indonesia yang Regions and Sectors in Indonesia that
terkena Dampak Bencana Affected by Disaster.
• Laporan Fasilitas Kredit (LFK) • Credit Facility Report
• Pencairan Kredit • Credit Disbursement
• Dokumentasi Arsip Kredit • Credit File Documentation
• Penetapan Besaran Loan to Value (LTV) • Policy on Loan to Value (LTV) Ratios for
Kredit Properti dan Kredit Konsumsi Property Loans and Consumer Loans
Beragun Properti serta Minimum Down Secured by Property Collateral, and
Payment (DP) Kredit Kendaraan Bermotor Minimum Down Payment (DP) for Vehicle
Loans
• Kebijakan Pemantauan dan Mekanisme • Monitoring and Unflagging Mechanism for
Penghapusan Tagging Debitur Debtor of COVID-19 Restructurisation
Restrukturisasi Covid-19 Policy
• Penyelamatan dan Penyelesaian Kredit • Recovery and Resolution of Non-
Bermasalah (Non Kartu Kredit) Performing Loans (Non-Credit Card)
• Transaksi Pembiayaan Surat Kredit • Financing Transactions for Domestic
Berdokumen dalam Negeri (SKBDN) atau Documentary Credit (SKBN) or Usance
Letter of Credit (L/C) UPAS/UPAU pada Payable at Sight (UPAS)/Usance Payable
Bank Counterparty at Usance (UPAU) Letters of Credit (L/C)
with Counterparty Banks
• Giro Wajib Minimum dalam Rupiah dan • Reserve Requirements in Rupiah and FX,
Valuta Asing, Giro Rasio Intermediasi Macroprudential Intermediation Ratio
Makroprudensial, Giro Rasio Pembiayaan Reserve, Macroprudential Inclusive
Inklusif Makroprudensial, dan Penyangga Financing Ratio Reserve, and
Likuiditas Makroprudensial Macroprudential Liquidity Buffer
• Pencatatan dan Pelaporan Peristiwa Risiko • Recording and Reporting Risk Event
124
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Kerangka Kerja Manajemen Risiko • Operational Risk Management Framework
Operasional
• Profil Risiko Cabang • Branch Risk Profile
• Pedoman Penyusunan Profil Risiko Kantor • Guidelines for Compilation of Regional
Regional Office Risk Profile
• Operational Risk Online Test (OPRIST) • Operational Risk Online Test (OPRIST)
• Pembukuan dan Monitoring GL-Risiko • Bookkeeping and Monitoring GL-
Operasional, GL-Kerugian Risiko Operational Risk, GL-Operational Risk
Operasional & Pengembalian/Recovery Losses & Recovery of Operational Risk
Kerugian Risiko Operasional Losses
• Segmentasi Kredit Bank Mega • Bank Mega Credit Segmentation
• Kewenangan Penandatanganan Perjanjian • Authority for Credit Agreement Signing
kredit
• Penutupan Asuransi sebagai Salah Satu • Insurance Placement as a Requirement for
Syarat Pemberian Fasilitas Kredit Bank Credit Facilities
• Proses Onboarding Kredit Pemilikan Rumah • Onboarding Process for Mortgage Loans
(KPR)
• Aplikasi Proses Kredit Terintegrasi • Integrated Credit Process Application
• Format Memorandum Analisa Kredit (MAK) • Format of Credit Analysis Memorandum for
pada Segmen Kredit Usaha Kecil Menengah Small Medium Enterprise – Medium
(UKM) – Kredit Usaha Menengah (KUM), Business, Commercial, Indirect Channel,
Komersial, Indirect Channel, dan Korporasi and Corporate Credit Segments
• Ketentuan Mega Retail Biz Loan Program • Mega Retail Biz Loan Program Regulation
• Penerapan Keuangan Berkelajutan PT Bank • Sustainable Finance Implementation of PT
Mega, Tbk Bank Mega, Tbk
• Tata Cara Pengambilan Keputusan Kredit • Credit Approval Procedures
• Pembuatan Surat Pemberitahuan • Issuance of the Credit Approval Notification
Persetujuan Kredit (SPPK) dan Surat Letter (SPPK) and the Cooperation
Pemberitahuan Persetujuan Kerja Sama Approval Notification Letter (SPPKS)
(SPPKS)
• Transaksi Standby Letter of Credit (SBLC) • Standby Letter of Credit (SBLC) atau
atau Demand Guarantee (DG) Demand Guarantee (DG) Transaction
Sebagian besar kebijakan tersebut merupakan The majority of the aforementioned policies are
hasil reviu dari kebijakan yang telah ada. the result of a review of existing policies. The
Upaya reviu dilakukan untuk menyempurnakan review was conducted with the intention of
kebijakan dikarenakan adanya perubahan dari improving the policies due to changes in
peraturan Bank Indonesia dan Otoritas Jasa regulation from the Bank Indonesia and
Keuangan maupun perubahan pada kondisi Financial Services Authority regulations and
pasar maupun produk dan jasa yang change in market conditions or in products and
ditawarkan Bank. services offered by the Bank.
c. Risiko Kredit c. Credit Risk
Secara umum, pelaksanaan manajemen risiko In general, the implementation of credit risk
kredit selama Tahun 2025 difokuskan pada hal- management in the year of 2025 was focused
hal berikut: on:
Peningkatkan kesadaran dan kompetensi Increasing awareness and competencies of
sumber daya manusia dalam bidang human resources in lending and credit risk
perkreditan dan risiko kredit. aspect.
• Pengembangan peran Satuan Kerja • Developing the roles of Risk Management
Manajemen Risiko (SKMR). unit.
• Penyesuaian ketentuan Bscore untuk • Adjustment of Bscore for approval process
proses persetujuan Mega Cash Line. of Mega Cash Line.
• Penambahan backup scoring dalam proses • Addition of backup scoring in the acquisition
akuisisi. Process.
125
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Penyesuaian ketentuan kenaikan pagu • Adjustment of credit card limit increase
(credit limit increase) kartu kredit Customer provision by Customer Initiative.
Initiative.
• Penyesuaian cut-off Score pada akuisisi • Adjustment of Score cutoff for acqusition of
credit card segmentasi RFC channel Offline. RFC segmentation and Offline channel.
• Perubahan ketentuan outstanding dan • Alteration of Mega Cash Line provision
Utilisasi kartu kredit all bank pada produk regarding to credit card Outstanding and
Mega Cash Line. Utilization from all bank credit card.
• Pengembangan metodologi dan pengukuran • Climate risk stress testing methodology
stress testing risiko iklim terhadap 100% development and assessment on 100% of
portofolio kredit dalam rangka Climate Risk the credit portfolio for the purpose of
Management & Scenario Analysis serta Climate Risk Management & Scenario
melaporkan hasilnya kepada regulator. Analysis and reported the results to the
regulator.
• Meninjau kebijakan atas rencana penerbitan • Review policy of establishment new
produk baru. product.
• Peningkatan intensitas pengendalian dan • Increased intensity of control and
pengawasan indikator yang terkait dengan monitoring of indicators related to efforts to
upaya perbaikan Profil Risiko Bank dalam improve the Risk Profile of Banks within
Peningkatan Tingkat Kesehatan Bank. Risk-Based Bank Rating.
• Peninjauan terhadap parameter profil risiko • Review of risk profile parameters related to
terkait kecukupan pencadangan the adequacy of provisioning
• Peninjauan terhadap parameter risk limit • Review of risk limit parameter related to
terkait rasio kredit bermasalah. non-performing loan ratio.
• Melakukan peninjauan terhadap kebijakan- • Reviewing Bank Mega Credit Policy and its
kebijakan Bank terkait perkreditan dan alignment with Bank’s business strategies.
kesesuaian dengan strategi bisnis Bank.
• Pelaksanaan dan pelaporan Bottom-Up • Conducted and reported Bottom-Up Joint
Joint Stress Test (Solvency) terkait risiko Stress Test (Solvency) related to credit risk
kredit kepada regulator, termasuk perbaikan to the regulator, including methodology
metodologi, untuk menguji ketahanan modal improvements, to test the resilience of the
Bank dalam kondisi stress makroekonomi. Bank’s capital under macroeconomic stress
conditions.
• Pengkinian Dokumen Rencana Aksi • Update of Recovery Plan document,
Pemulihan, termasuk pengujian (stress including stress testing of Recovery
testing) Opsi Pemulihan Options.
• Peninjauan terhadap besaran limit kredit per • Review of the credit limit size per economic
sektor ekonomi yang menyesuaikan dengan sector in accordance with the Bank’s credit
target kredit Bank. target.
• Peningkatan pemantauan terhadap • Increased monitoring of the progress of
perkembangan penyelesaian debitur kredit resolving the largest non-performing loans’
bermasalah terbesar. debtors.
• Pembuatan stress test kredit lainnya dengan • Conducted other credit stress tests under
beberapa jenis skenario baik untuk various scenarios for internal management
kebutuhan internal Bank maupun regulator and regulatory purposes, at the individual
pada level Bank secara individual maupun Bank level and Financial Conglomerate
level Konglomerasi Keuangan. level.
• Publikasi laporan analisis industri KPR • Publication of mortgage industry analysis
untuk penggunaan internal. for internal use.
• Publikasi ‘Crediblast’ sebagai media • Publication of ‘Crediblast’ as an awareness
awareness terhadap isu perkreditan terkini. medium for current credit-related issues.
126
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Prinsip yang diterapkan oleh Bank untuk The principle by which the Bank conducts their
menjalankan aktivitas manajemen risiko kredit credit risk management activities is governed
didasarkan pada kebijakan risiko kredit yang by credit risk policy that incorporates Bank
mencakup persyaratan peraturan Bank Indonesia’s regulatory requirements, Financial
Indonesia, Otoritas Jasa Keuangan dan Services Authority as well as internal policies.
kebijakan-kebijakan internal. Kebijakan internal Internal policies are reviewed periodically in
direviu secara berkala agar sejalan dengan accordance with changes in the regulatory
perkembangan terkini peraturan, lingkungan requirements, business environment and
bisnis dan perubahan-perubahan yang terjadi changes resulting from the Bank’s business
karena pertumbuhan bisnis Bank dan kondisi growth and global economic condition
ekonomi global terutama rekomendasi Komite especially the Basel Committee
Basel. recommendations.
Untuk kredit yang diberikan, Bank For the loans, Bank uses the collateral to
menggunakan agunan untuk meminimalkan minimize the credit risk. Loans in Bank are
risiko kredit. Berdasarkan klasifikasi, kredit classified into two major category:
Bank dapat dibedakan menjadi dua kelompok
besar, yaitu:
1. Secured loans 1. Secured loans
2. Unsecured loans 2. Unsecured loans
Untuk secured loans, Bank menetapkan jenis For secured loans, Bank determined the type
dan nilai agunan yang dijaminkan sesuai and value of collateral according to the loan
skema kredit. Jenis dari agunan terdiri dari: scheme. Types of collateral are as follows:
a. Physical collateral, antara lain tanah, a. Physical collateral, such as land, buildings
bangunan dan BPKB kendaraan motor. and proof of vehicle ownership.
b. Cash collateral, antara lain simpanan b. Cash collateral, such as deposits (time
(deposito berjangka), financial collateral deposit) financial collateral (securities).
(surat berharga).
c. Lainnya, antara lain jaminan pemerintah, c. Others, such as guarantees, government
garansi dan lembaga penjamin. guarantees and guarantee institution.
Apabila terjadi default (gagal bayar), Bank akan If a times of default, the Bank will use the
menggunakan agunan tersebut sebagai pilihan collateral as a last resort to fulfill counterparty
terakhir untuk pemenuhan kewajiban obligations.
counterparty.
Unsecured loans terdiri dari fully unsecured Unsecured loans consist of fully unsecured
loans dan partially secured loans seperti kredit loans and partially secured loans such as
untuk karyawan golongan berpenghasilan tetap loans for fixed income employees (especially
(khususnya kredit karyawan). Dalam for employee’s loan). In their obligations
pembayaran kewajibannya, partially secured payment, partially secured loans are generally
loans umumnya dilakukan melalui pemotongan made through automatic payroll deduction.
penghasilan secara otomatis.
Dengan demikian, meskipun kredit tersebut Although it is included in the unsecured loans
termasuk dalam kategori unsecured loans category, the risk level of partially secured
namun tingkat risiko dari partially secured loans loans is lower than the carrying value. As for
tidak sebesar nilai tercatat kredit. Sedangkan fully unsecured loan, the risk level is equal to
untuk fully unsecured loans, tingkat risiko the carrying value. For Unsecured loans,
adalah sebesar nilai tercatat kredit. Untuk banks have also used various Know Your
unsecured loan bank juga telah menggunakan Customer (KYC) identification and validation
berbagai proses identifikasi dan validasi Know processes as well as the use of scoring models
Your Customer (KYC) serta penggunaan to mitigate the credit risk of unsecured loan
scoring model untuk memitigasi risiko kredit debtors.
debitur-debitur unsecured loan.
127
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pertumbuhan PDB Indonesia selama tahun Indonesia's GDP during the year of 2025
2025 mencapai 4,87% pada Triwulan I, 5,12% reached 4.87% in the 1st quarter, 5.12% in the
pada Triwulan II, dan 5,04% pada Triwulan III. 2nd quarter, and 5.04% in the 3rd quarter. This
Hal ini menunjukkan bahwa pertumbuhan shows a positive trend from Indonesia’s
ekonomi Indonesia menunjukkan tren yang economic growth that is stable above 4.8%.
positif dan stabil di atas 4,8%.
Berdasarkan data BPS posisi Kuartal 3 2025 According to BPS data for the 3rd quarter of
(YoY), empat dari lima sektor produktif dengan 2025 (YoY), four out of the five productive
portofolio kredit terbesar di Bank juga memiliki sectors with the largest credit portfolios in the
pertumbuhan PDB yang positif. Sektor tersebut Bank also experienced positive GDP growth.
adalah Pengangkutan dan Pergudangan These are Transportation and Warehousing
(8,62%), Industri Pengolahan (5,54%), (8.62%), Processing Industry (5.54%),
Pertanian, Kehutanan dan Perikanan (4,93%) Agriculture, Forestry and Fisheries (4.93%),
serta Aktivitas Keuangan dan Asuransi and Financial and Insurance Activities (0.77%).
(0,77%). Adapun satu sektor produktif terbesar The other one largest productive sector,
lainnya, yaitu Pertambangan dan Penggalian, namely Mining and Quarrying, had GDP
memiliki pertumbuhan PDB sebesar (1,98)%. growth of (1.98)%.
Bank berupaya untuk terus meningkatkan The Bank seeks to continue to increase credit
pertumbuhan kredit dengan memfokuskan growth by focusing on credit growth for large
pertumbuhan kredit kepada debitur-debitur debtors, especially in the Corporate and
besar terutama di segmen Korporasi dan Indirect Channel (Executing and Joint
segmen Indirect Channel (Executing dan Joint Financing) segments, while continuing to
Financing), dengan tetap mengoptimalkan juga optimize strategies in branches to increasing
strategi peningkatan kredit retail di cabang. retail credit.
Selain itu, Bank juga tetap berupaya untuk In addition, the Bank also continues to strive to
menjaga kualitas portofolio kredit agar tetap maintain the quality of the credit portfolio so
berada di level risk appetite dan risk tolerance that it remains at the level of the Bank's risk
Bank antara lain melalui: appetite and risk tolerance, among others
through:
1. Melakukan proses akuisisi kredit yang 1. Conduct prudent credit acquisition to
prudent untuk memastikan kualitas kredit ensure credit quality with a focus on strong
debitur dengan fokus pada debitur-debitur backbone and good business prospect
yang memiliki backbone yang kuat dan debtors. Bank also implements several
memiliki prospek usaha yang baik. Bank credit acquisition tools and parameters to
juga menerapkan berbagai macam tools obtain good quality debtors.
dan parameter akuisisi kredit untuk
memperoleh debitur-debitur yang
berkualitas baik.
2. Bank juga berupaya untuk melakukan 2. The Bank is also trying to increase its credit
peningkatan portofolio kredit di segmen portfolio in retail segments such as SME,
retail seperti UKM, Konsumer, maupun Consumer and CCPL as an effort to reduce
CCPL sebagai upaya untuk mengelola the credit of the Bank's core debtors.
tingkat konsentrasi kredit.
Manajemen risiko kredit difokuskan pada Credit risk management focused on the
persiapan infrastruktur untuk mendukung preparation of infrastructures to support the
strategi bisnis Bank, yang mencakup aspek- Bank’s strategic business, which covers the
aspek berikut: following aspects:
• Pengawasan aktif Dewan Komisaris dan • Active supervision of the Board of
Direksi. Commissioners and Board of Directors.
• Kecukupan kebijakan, prosedur, dan • The adequacy of policies, procedures and
penetapan limit. limits.
• Kecukupan dan kualitas sumber daya • The adequacy and quality of human
manusia. resources.
128
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Kecukupan modal risiko kredit dengan • The adequacy of credit risk capital with a
standardized approach. standardized approach.
• Kecukupan pencadangan atas portofolio • The adequacy of productive assets
aset produktif yang dimiliki. impairment.
• Pengukuran risiko kredit terhadap risiko • Measurement of credit risk to inherent risk
inheren dan sistem pengendalian risiko and the risk control system in the form of a
berupa profil risiko kredit komposit. composite credit risk profile.
• Pengukuran tingkat risiko debitur dengan • Measurement of the risk level of debtors by
menggunakan rating dan scoring. using rating and scoring.
• Pemantauan komposisi dan kondisi setiap • Monitoring the composition and condition of
debitur atau counterparty pada seluruh each debtor or counterparty in all bank
portofolio bank. portfolios.
• Pemantauan eksposur risiko kredit secara • Monitoring credit risk exposures regularly
berkala dan terus menerus serta membuat and making reports related to the
laporan terkait perkembangan dan development and causes of credit risk
penyebab risiko kredit secara berkala ke regularly to the Risk Management
Komite Manajemen Risiko dan Direksi. Committee and Directors.
• Batas wewenang pemutusan kredit. • Credit determination limits.
• Sistem pengendalian internal yang • Comprehensive internal control system.
menyeluruh.
Bank sudah menerapkan pengukuran risiko The Bank has implemented Basel III Reform
kredit Basel III Reform dengan menggunakan credit risk measurement using standardized
pendekatan standar. approach.
Di samping itu, Bank telah menerapkan PSAK Moreover, Bank has implemented PSAK 109 in
109 dalam perhitungan Cadangan Kerugian calculating Allowance for Impairment Losses
Penurunan Nilai (CKPN). CKPN dihitung untuk (Expected Credit Loss/ECL). ECL calculated
instrumen keuangan yang tergolong dalam for financial instrument that were classified in
biaya perolehan yang diamortisasi serta nilai amortized cost and fair value through other
wajar melalui penghasilan komprehensif lain comprehensive income (FVOCI) such as
(FVOCI), diantaranya adalah penempatan pada Interbank Placement, securities, loans, Bank
bank, efek-efek, kredit yang diberikan, bank Guarantee, and trade finance product such as
garansi, serta produk-produk trade finance letters of credit and SKBDN.
seperti letters of credit dan SKBDN.
Metodologi perhitungan CKPN dikelompokkan ECL Calculation methodology grouped into 2
ke dalam 2 (dua) kategori: Kolektif dan categories, collective and individual. This
Individual. Metode penurunan nilai ini method is used to calculate ECL for significant
digunakan untuk menghitung CKPN fasilitas and non-significant loans. Minimum criteria that
kredit yang terkait dengan significant loan dan describe significant and non significant loan
non-significant loan. Minimum kriteria yang referred to Bank’s Financial Asset Impairment
termasuk dalam kategori significant loan dan Policy.
non-significant loan mengacu kepada Pedoman
Penurunan Nilai Aset Keuangan Bank.
CKPN kolektif dihitung dengan menggunakan Collective ECL is calculated by using some
beberapa parameter, yaitu Probability of parameters which are Probability of Default
Default (PD), Loss Given Default (LGD), dan (PD), Loss Given Default (LGD), and Exposure
Exposure at Default (EAD). at Default (EAD).
129
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
PD dihitung dengan pendekatan statistik yaitu PD is calculated by using statistical approach
Migration Analysis untuk semua segmen which is migration analysis to all segment to
dengan menentukan probabilitas migrasi antar- determine migration probability per grade. For
grade. Khusus PD untuk produk treasury treasury product PD, the values came from
nilainya didapat dari lembaga pemeringkat rating agency. In PSAK 109, PD must consider
yang diakui oleh Regulator. Dalam PSAK 109, forward-looking adjustment. The Calculation of
PD harus memperhitungkan forward-looking PD after forward-looking is obtained by taking
adjustment. Perhitungan PD after forward- into account macroeconomic factor that have
looking diperoleh dengan memperhitungkan significant effect to PD after weighted through
faktor makroekonomi yang berpengaruh 3 scenarios, base, best and worst scenario.
signifikan terhadap PD serta telah diberi The amount of forward-looking PD consists of
pembobotan berdasarkan 3 skenario yaitu 2 categories which are 12 months PD and
base, best, dan worst scenario. Nilai PD after lifetime PD, so that after forward-looking, PD
forward-looking terdiri dari 2 jenis yaitu PD 12 amount can be available until maturity date.
bulan dan PD lifetime, sehingga nilai PD after Minimum historical data to calculate PD for non
forward-looking setidaknya tersedia hingga credit card is 5 years while minimum historical
aset Bank jatuh tempo. Data history untuk data for credit card is 3 years.
perhitungan PD non-kartu kredit adalah
minimal 5 tahun sedangkan untuk segmen
kartu kredit minimal 3 tahun.
Bank harus mengakui LGD untuk setiap jenis The Bank must consider LGD for each type of
jaminan/agunan dan dampak yang dihasilkan collateral and effect that came from
dari perubahan ekonomi makro. Begitu juga macroeconomics change. So with recovery
dengan recovery period dihitung sejak kredit period is calculated since the loan is default.
default. Recovery Period untuk segmen kredit Recovery period for non credit card segment is
non-kartu kredit adalah selama 5 tahun. 5 years, while for credit card segment is 3
Sedangkan untuk segmen kartu kredit adalah 3 years.
tahun.
EAD merupakan besarnya exposure portofolio EAD is the amount of portfolio exposure when
saat kredit mengalami default, ditambahkan the credit default, added with unused facility
dengan kelonggaran tarik yang dikalikan multiple by Credit Convertion Factor (CCF).
dengan Credit Convertion Factor (CCF). CCF CCF for loans that still have unused facility
untuk kredit yang masih memilki kelonggaran calculated based on how much utilization from
tarik yang dihitung berdasarkan besarnya loan at the time of default by using historical
utilisasi unused dari kredit pada saat default data.
dengan melihat data historis.
Perhitungan CKPN Individual dilakukan dengan Individual ECL is calculated in reference to
mengacu kepada prinsip akuntansi dan accounting principal and Bank’s policy, which
pedoman Bank, yaitu metode asset settlement are asset settlement and discounted cash flow
dan discounted cash flow. methods.
Bank juga melakukan pengukuran dan The Bank also measures and reports
pelaporan secara periodik ke Otoritas Jasa periodically to Financial Services Authority in
Keuangan dalam pengelolaan risiko kredit terms of credit risk management based on the
berdasarkan parameter risiko kredit pada credit risk parameters of Assessment of Bank
Penilaian Tingkat Kesehatan Bank (PTKB) Soundness Level (PTKB) using Risk-based
dengan menggunakan pendekatan risiko (Risk- Bank Rating (RBBR) which consist of 2 (two)
based Bank Rating/RBBR) yang terdiri dari 2 categories:
(dua) bagian, yaitu:
1. Risiko Inheren 1. Inherent Risks
• Komposisi portofolio aset dan tingkat • Asset portfolio compositions and level
konsentrasi kredit. of credit concentration.
• Kualitas penyediaan dana dan • Funding procurement quality and
kecukupan pencadangan. provision adequacy.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Strategi penyediaan dana dan sumber • Funding procurement strategy and
timbulnya penyediaan dana. resources.
• Faktor eksternal. • External factors.
2. Kualitas Penerapan Manajemen Risiko 2. Credit Risk Management Implementation
Kredit Quality
• Tata kelola risiko kredit. • Credit risk governance.
• Kerangka manajemen risiko kredit. • Credit risk management frameworks.
• Proses manajemen risiko kredit, sistem • Credit risk management process,
informasi, dan sumber daya manusia. information system, and human
resources.
• Sistem pengendalian risiko kredit. • Credit risk control system.
i. Eksposur Maksimum terhadap Risiko i. Maximum Exposure to Credit Risk
Kredit
Untuk aset keuangan yang diakui pada For financial assets recognized in the
laporan posisi keuangan, eksposur statement of financial position, the
maksimum atas risiko kredit setara dengan maximum exposure to credit risk is
nilai tercatatnya. equivalent to its carrying value.
Dalam penerbitan bank garansi dan letters For guarantees and irrevocable letters of
of credit yang tidak dapat dibatalkan, credit issued, the maximum exposure to
eksposur maksimum atas risiko kredit credit risk is the maximum amount that the
adalah nilai maksimum yang harus Bank would have to pay if the obligations
dibayarkan oleh Bank dalam hal timbul of the guarantees and irrevocable letters of
kewajiban atas penerbitan bank garansi credit issued are called upon. For credit
dan letters of credit yang tidak dapat commitments, the maximum exposure to
dibatalkan. Untuk komitmen kredit, credit risk is the full amount of the undrawn
eksposur maksimum atas risiko kredit committed credit facilities granted to
adalah sebesar jumlah fasilitas yang belum customers.
ditarik dari fasilitas kredit yang telah
disepakati (committed) yang diberikan
kepada nasabah.
Tabel berikut menyajikan eksposur The following table presents the Bank’s
maksimum risiko kredit Bank atas maximum exposure to credit risk of its
instrumen keuangan pada laporan posisi financial instruments on the statements of
keuangan dan rekening administratif tanpa financial position and administrative
memperhitungkan agunan kredit atau accounts without taking into account of any
jaminan kredit lainnya. collateral held or other credit
enhancement.
2025 2024
Uraian Description
Posisi keuangan : Financial position :
Giro pada Bank Indonesia Current accounts with Bank
(Catatan 5) 8,040,206 7,525,245 Indonesia (Note 5)
Giro pada bank lain Current accounts with other
(Catatan 6) 630,611 955,392 banks (Note 6)
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain Indonesia and other banks
(Catatan 7) 8,043,656 831,826 (Note 7)
Efek-efek (Catatan 8) 40,335,916 49,503,610 Securities (Note 8)
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali (Catatan 9) 6,717,210 1,389,981 agreement to resell (Note 9)
Tagihan derivatif (Catatan 10) 44,389 48,734 Derivative receivables (Note 10)
Kredit yang diberikan
(Catatan 11) 67,230,534 64,645,281 Loans (Note 11)
Tagihan akseptasi (Catatan 12) 986 9,234 Acceptance receivables (Note 12)
Aset lain-lain *) 1,470,252 1,599,780 Other assets *)
131
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2025 2024
Rekening administratif : Administrative accounts :
Bank garansi 387,590 421,466 Bank guarantees
Surat Kredit Berjangka Dalam Negeri 138,777 244,463 Domestic Usance Letter of Credit
L/C tidak dapat dibatalkan Outstanding irrevocable L/C
yang masih berjalan 45,772 461,401 issued
Total 133,085,899 127,636,413 Total
ii. Analisis Risiko Konsentrasi Kredit ii. Concentration of Credit Risk Analysis
Tabel di bawah ini menunjukkan eksposur The table below shows the net maximum
maksimum bersih (setelah exposure (after considering collateral) to
memperhitungkan agunan) atas risiko credit risk of securities purchased under
kredit untuk efek-efek yang dibeli dengan agreement to resell as of
janji dijual kembali pada tanggal December 31, 2025 and 2024:
31 Desember 2025 dan 2024:
Eksposur
Maksimum/ Eksposur
Maximum Agunan/ - Neto/
Exposure Collateral Net Exposure
2025 2025
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 6,717,210 6,724,134 -- agreement to resell
Risiko konsentrasi kredit dapat terjadi bila Concentrations of credit risk arise when a
sejumlah nasabah bergerak di bidang number of customers are engaged in
usaha yang sejenis, atau memiliki kegiatan similar business activities or activities
usaha berada di dalam wilayah geografis within the same geographic region, or
yang sama, atau memiliki karakteristik when they have similar characteristics that
yang serupa yang dapat menyebabkan would cause their ability to meet
kemampuan nasabah untuk memenuhi contractual obligations to be similarly
kewajiban atas perjanjian kredit sama- affected by changes in economic or other
sama terpengaruh oleh perubahan conditions.
ekonomi ataupun kondisi lainnya.
Bank mendorong adanya diversifikasi The Bank encourages the diversification of
portofolio kreditnya pada berbagai wilayah its credit portfolio among a variety of
geografis, industri dan produk kredit geographical area, industries, and credit
sebagai upaya untuk meminimalisasi risiko product in order to minimize concentrated
konsentrasi kredit. Bank sudah memiliki credit risk. The Bank already has a lending
limit pembiayaan dan alat pengukuran limit limit based on economic sectors for all
pembiayaan berdasarkan sektor ekonomi credit segments. In addition, the Bank also
untuk seluruh segmen kredit. Selain itu, maintains credit concentration on core
Bank juga menjaga konsentrasi kredit debtors so that it is in line with the risk
terhadap debitur inti agar sejalan dengan appetite and risk tolerance that have been
risk appetite dan risk tolerance yang telah stated in the risk limit policy.
ditetapkan dalam kebijakan risk limit.
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Konsentrasi risiko kredit berdasarkan jenis debitur: Credit risk concentration by counterparties:
31 Desember/December 31, 2025
Giro pada
Bank Penempatan
Indonesia pada Bank
dan bank Indonesia Efek-efek yang
lain/ dan bank dibeli dengan
Current lain/ janji dijual
accounts Placements kembali/ Komitmen dan
with Bank with Bank Securities Tagihan Tagihan Kredit Aset lain- kontinjensi/
Indonesia Indonesia purchase under derivatif/ akseptasi/ yang lain *)/ Commitments
and other and other Efek-efek/ agreement Derivative Acceptance diberikan/ Other and Jumlah/
banks banks Securities to resell receivables receivables Loans assets *) contingencies Total
Korporasi -- -- 250,000 -- -- 986 41,584,912 123,504 526,359 42,485,761 Corporate
Pemerintah Government
dan Bank and Bank
Indonesia 8,040,206 6,543,656 40,085,916 260,283 -- -- 5,302,364 706,487 -- 60,938,912 Indonesia
Bank 630,611 1,500,000 -- 6,456,927 41,885 -- 83,399 889 -- 8,713,711 Banks
Ritel -- -- -- -- 2,504 -- 20,259,859 639,372 45,780 20,947,515 Retail
Total 8,670,817 8,043,656 40,335,916 6,717,210 44,389 986 67,230,534 1,470,252 572,139 133,085,899 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities and restricted assets
31 Desember/December 31, 2024
Giro pada
Bank Penempatan
Indonesia pada Bank
dan bank Indonesia Efek-efek yang
lain/ dan bank dibeli dengan
Current lain/ janji dijual
accounts Placements kembali/ Komitmen dan
with Bank with Bank Securities Tagihan Tagihan Kredit Aset lain- kontinjensi/
Indonesia Indonesia purchase under derivatif/ akseptasi/ yang lain *)/ Commitments
and other and other Efek-efek/ agreement Derivative Acceptance diberikan/ Other and Jumlah/
banks banks Securities to resell receivables receivables Loans assets *) contingencies Total
Korporasi -- -- 5,214 -- -- 9,234 43,373,720 173,879 1,090,265 44,652,312 Corporate
Pemerintah Government
dan Bank and Bank
Indonesia 7,525,245 831,826 49,299,564 -- -- -- 2,810,690 945,394 -- 61,412,719 Indonesia
Bank 955,392 -- 198,832 1,389,981 47,618 -- 161,081 62,810 -- 2,815,714 Banks
Ritel -- -- -- -- 1,116 -- 18,299,790 417,697 37,065 18,755,668 Retail
Total 8,480,637 831,826 49,503,610 1,389,981 48,734 9,234 64,645,281 1,599,780 1,127,330 127,636,413 Total
133
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
iii. Informasi mengenai aset keuangan yang iii. Information about impaired and not
mengalami penurunan nilai dan tidak impaired financial assets
mengalami penurunan nilai
Efek-efek Securities
31 Desember/December 31, 2025
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Not Impaired Impaired Total
Obligasi korporasi 250,000 -- 250,000 Corporate bonds
Sekuritas Rupiah Bank Indonesia 4,990,197 -- 4,990,197 Bank Indonesia Rupiah Securities
Obligasi Republik Indonesia 282,441 -- 282,441 Republic of Indonesia bonds
Obligasi Pemerintah Indonesia 34,711,686 -- 34,711,686 Indonesian government bonds
Obligasi Ritel Indonesia 101,592 -- 101,592 Indonesian Retail bonds
Total 40,335,916 -- 40,335,916 Total
31 Desember/December 31, 2024
Tidak mengalami Mengalami
penurunan nilai/ penurunan nilai/ Jumlah/
Not Impaired Impaired Total
Obligasi korporasi 204,046 -- 204,046 Corporate bonds
Sekuritas Rupiah Bank Indonesia 10,283,667 -- 10,283,667 Bank Indonesia Rupiah Securities
Obligasi Republik Indonesia 93,975 -- 93,975 Republic of Indonesia bonds
Obligasi Pemerintah Indonesia 38,604,750 -- 38,604,750 Indonesian government bonds
Obligasi Ritel Indonesia 317,172 -- 317,172 Indonesian Retail bonds
Total 49,503,610 -- 49,503,610 Total
Kredit yang diberikan Loans
Pada tanggal 31 Desember 2025 dan As of December 31, 2025 and 2024, these
2024, aset keuangan ini mengalami financial assets are impaired either
penurunan nilai secara individual maupun individually or collectively.
kolektif.
Ikhtisar kredit yang diberikan pada tanggal Loans as of December 31, 2025 and 2024,
31 Desember 2025 dan 2024 adalah are summarized as follows:
sebagai berikut:
31 Desember/December 31, 2025
Mengalami penurunan nilai/
Tidak mengalami Impaired
penurunan nilai/ Individual/ Kolektif/ Jumlah/
Not impaired Individual Collective Total
Korporasi 46,593,717 328,166 -- 46,921,883 Corporate
Komersial 2,440,122 271,807 42,228 2,754,157 Commercial
Usaha Kecil 1,624 -- 257 1,881 Small Enterprises
Konsumsi 212,302 16,734 7,308 236,344 Consumer
Pembiayaan bersama 10,192,615 -- 306,421 10,499,036 Joint Financing
Kartu Kredit 6,690,283 -- 135,807 6,826,090 Credit Card
Total 66,130,663 616,707 492,021 67,239,391 Total
Pendapatan
bunga yang
ditangguhkan (8,857) -- -- (8,857) Unearned interest income
Cadangan kerugian Allowance for
penurunan nilai (417,205) (221,666) (165,929) (804,800) impairment losses
Neto 65,704,601 395,041 326,092 66,425,734 Net
134
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2024
Mengalami penurunan nilai/
Tidak mengalami Impaired
penurunan nilai/ Individual/ Kolektif/ Jumlah/
Not impaired Individual Collective Total
Korporasi 45,842,805 341,605 -- 46,184,410 Corporate
Komersial 2,215,068 296,209 40,605 2,551,882 Commercial
Usaha Kecil 5,397 -- 817 6,214 Small Enterprises
Konsumsi 212,355 26,247 9,588 248,190 Consumer
Pembiayaan bersama 8,733,318 -- 227,672 8,960,990 Joint Financing
Kartu Kredit 6,556,152 -- 146,814 6,702,966 Credit Card
Total 63,565,095 664,061 425,496 64,654,652 Total
Pendapatan
bunga yang
ditangguhkan (9,371) -- -- (9,371) Unearned interest income
Cadangan kerugian Allowance for
penurunan nilai (362,957) (152,744) (149,176) (664,877) impairment losses
Neto 63,192,767 511,317 276,320 63,980,404 Net
Mutasi cadangan kerugian penurunan nilai Movement of allowance for impairment
berdasarkan jenis kredit yang diberikan losses by type of loans as of December
pada tanggal 31 Desember 2025 dan 2024: 31, 2025 and 2024:
Tahun yang Berakhir pada tanggal 31 Desember 2025/
Year Ended December 31, 2025
Pembiayaan
Usaha Kecil/ Bersama/
Korporasi/ Komersial/ Small Konsumsi/ Joint Kartu Kredit/ Jumlah/
Corporate Commercial Enterprises Consumer Financing Credit Card Total
Saldo per Balance as at
31 Desember 2024 238,383 84,642 410 7,173 120,683 213,586 664,877 December 31, 2024
Penambahan (pemulihan) Additional (reversal)
penyisihan selama tahun provision during
berjalan (Catatan 11) 104,634 14,776 (2,918) 487 204,058 162,738 483,775 the year (Note 11)
Penerimaan kembali Recoveries of
kredit yang telah previously
dihapusbukukan -- 2,813 3,126 262 1 241,158 247,360 written-off loans
Penghapusbukuan Write-off during
selama tahun berjalan -- (10,120) (470) (618) (172,350) (408,366) (591,924) the year
Selisih penjabaran Foreign exchange
kurs 711 1 -- -- -- -- 712 differences
Saldo per Balance as at
31 Desember 2025 343,728 92,112 148 7,304 152,392 209,116 804,800 December 31, 2025
Cadangan kerugian Allowance for
penurunan nilai impairment losses
Individu 275,685 63,900 -- 3,956 -- -- 343,541 Individual
Kolektif 68,043 28,212 148 3,348 152,392 209,116 461,259 collective
Total 343,728 92,112 148 7,304 152,392 209,116 804,800 Total
Tahun yang Berakhir pada tanggal 31 Desember 2024/
Year Ended December 31, 2024
Pembiayaan
Usaha Kecil/ Bersama/
Korporasi/ Komersial/ Small Konsumsi/ Joint Kartu Kredit/ Jumlah/
Corporate Commercial Enterprises Consumer Financing Credit Card Total
Saldo per Balance as at
31 Desember 2023 254,970 22,551 3,773 1,042 126,092 196,388 604,816 December 31, 2023
Penambahan (pemulihan) Additional (reversal)
penyisihan selama tahun provision during
berjalan (Catatan 11) (17,251) 62,394 (6,814) 5,871 82,696 91,292 218,188 the year (Note 11)
Penerimaan kembali Recoveries of
kredit yang telah previously
dihapusbukukan -- 2,236 3,691 294 -- 255,861 262,082 written-off loans
Penghapusbukuan Write-off during
selama tahun berjalan -- (2,541) (240) (34) (88,105) (329,955) (420,875) the year
Selisih penjabaran Foreign exchange
kurs 664 2 -- -- -- -- 666 differences
Saldo per Balance as at
31 Desember 2024 238,383 84,642 410 7,173 120,683 213,586 664,877 December 31, 2024
Cadangan kerugian Allowance for
penurunan nilai impairment losses
Individu 171,604 59,587 -- 3,139 -- -- 234,330 Individual
Kolektif 66,779 25,055 410 4,034 120,683 213,586 430,547 collective
Total 238,383 84,642 410 7,173 120,683 213,586 664,877 Total
135
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
iv. Tabel di bawah menunjukkan kualitas aset iv. The table below shows quality of financial
keuangan yang belum jatuh tempo dan assets that are neither past due nor
tidak mengalami penurunan nilai (sebelum impaired (gross of unearned interest
pendapatan bunga yang ditangguhkan dan income and allowance for impairment
cadangan kerugian penurunan nilai): losses):
31 Desember/December 31, 2025
Jatuh tempo
tetapi tidak
Belum jatuh mengalami
tempo dan penurunan
tidak mengalami nilai/ Mengalami
penurunan nilai/ Past-due penurunan
Neither past due but not nilai/ Jumlah/
nor impaired Impaired Impaired Total
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek (Catatan 8) 1,171,956 -- -- 1,171,956 Securities (Note 8)
Tagihan derivatif Derivative receivables
(Catatan 10) 44,389 -- -- 44,389 (Note 10)
Diukur pada nilai wajar
melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Efek-efek (Catatan 8) 38,913,960 -- -- 38,913,960 Securities (Note 8)
Biaya perolehan
yang diamortisasi Amortized cost
Efek-efek (Catatan 8) 250,000 -- -- 250,000 Securites (Note 8)
Giro pada Bank Indonesia Current accounts with
(Catatan 5) 8,040,206 -- -- 8,040,206 Bank Indonesia (Note 5)
Giro pada bank lain Current accounts
(Catatan 6) 630,611 -- -- 630,611 with other banks (Note 6)
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain Indonesia and other banks
(Catatan 7) 8,043,656 -- -- 8,043,656 (Note 7)
Efek-efek yang dibeli
dengan janji dijual Securites purchased under
kembali (Catatan 9) 6,717,210 -- -- 6,717,210 agreement to resell (Note 9)
Kredit yang diberikan
(Catatan 11): Loans (Note 11):
Korporasi 45,735,530 858,187 328,166 46,921,883 Corporate
Komersil 2,330,298 109,824 314,035 2,754,157 Commercial
Usaha Kecil 984 640 257 1,881 Small Enterprises
Konsumsi 204,747 7,555 24,042 236,344 Consumer
Pembiayaan bersama 8,450,796 1,741,819 306,421 10,499,036 Joint Financing
Kartu Kredit 6,435,996 254,287 135,807 6,826,090 Credit Card
Aset lain-lain*) 1,405,173 65,079 -- 1,470,252 Other assets*)
Total 128,375,512 3,037,391 1,108,728 132,521,631 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities and restricted assets
136
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2024
Jatuh tempo
tetapi tidak
Belum jatuh mengalami
tempo dan penurunan
tidak mengalami nilai/ Mengalami
penurunan nilai/ Past-due penurunan
Neither past due but not nilai/ Jumlah/
nor impaired Impaired Impaired Total
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek (Catatan 8) 3,556,651 -- -- 3,556,651 Securities (Note 8)
Tagihan derivatif Derivative receivables
(Catatan 10) 48,734 -- -- 48,734 (Note 10)
Diukur pada nilai wajar
melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Efek-efek (Catatan 8) 45,946,959 -- -- 45,946,959 Securities (Note 8)
Biaya perolehan
yang diamortisasi Amortized cost
Giro pada Bank Indonesia Current accounts with
(Catatan 5) 7,525,245 -- -- 7,525,245 Bank Indonesia (Note 5)
Giro pada bank lain Current accounts
(Catatan 6) 955,392 -- -- 955,392 with other banks (Note 6)
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain Indonesia and other banks
(Catatan 7) 831,826 -- -- 831,826 (Note 7)
Efek-efek yang dibeli
dengan janji dijual Securites purchased under
kembali (Catatan 9) 1,389,981 -- -- 1,389,981 agreement to resell (Note 9)
Kredit yang diberikan
(Catatan 11): Loans (Note 11):
Korporasi 44,972,604 870,201 341,605 46,184,410 Corporate
Komersil 2,139,473 75,595 336,814 2,551,882 Commercial
Usaha Kecil 3,661 1,736 817 6,214 Small Enterprises
Konsumsi 202,892 9,463 35,835 248,190 Consumer
Pembiayaan bersama 7,296,287 1,437,031 227,672 8,960,990 Joint Financing
Kartu Kredit 6,307,622 248,530 146,814 6,702,966 Credit Card
Aset lain-lain*) 1,535,004 64,776 -- 1,599,780 Other assets*)
Total 122,712,331 2,707,332 1,089,557 126,509,220 Total
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities and restricted assets
Kualitas kredit didefinisikan sebagai The credit quality are defined as follows:
berikut:
Tingkat tinggi High grade
Giro pada Bank Indonesia, giro pada bank Current accounts with Bank Indonesia,
lain, penempatan pada Bank Indonesia dan current accounts with other banks,
bank lain yaitu giro atau penempatan pada placements with Bank Indonesia and other
institusi Pemerintah, transaksi dengan banks are current accounts or placements
bank yang memiliki reputasi baik dengan with the Government institution,
tingkat kemungkinan gagal bayar atas transaction with reputable banks with low
kewajiban yang rendah. probability of insolvency.
Kredit yang diberikan, bunga yang masih Loans, interest receivables and third party
akan diterima, dan tagihan kepada pihak receivables are borrowers with very
ketiga yaitu debitur dengan riwayat satisfactory track record of loan repayment
pembayaran yang sangat baik dan tidak and whose accounts did not turn past due
pernah menunggak sepanjang jangka during the term of the loan; borrowers with
waktu kredit; debitur dengan tingkat high degree of stability and diversity; has
stabilitas dan keragaman yang tinggi access to raise substantial amounts of
memiliki akses setiap saat untuk funds through public market any time; very
memperoleh pendanaan dalam jumlah strong debt service capability and has
besar dari pasar terbuka; memiliki conservative balance sheet ratios.
kemampuan membayar yang kuat dan
rasio-rasio neraca yang konservatif.
137
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Efek-efek yaitu efek-efek yang dikeluarkan Securities are securities issued by
oleh Pemerintah, efek-efek dan obligasi Government, investment grade securities
yang termasuk dalam investment grade and bonds with a rating of at least BBB-
dengan rating minimal BBB- (Pefindo) atau (Pefindo) or Baa3 (Moody’s).
Baa3 (Moody’s).
Tingkat standar Standard grade
Giro pada Bank Indonesia, giro pada bank Current accounts with Bank Indonesia,
lain, penempatan pada Bank Indonesia dan current accounts with other banks,
bank lain yaitu giro atau penempatan pada placements with Bank Indonesia and other
bank lokal yang tidak terdaftar di bursa. banks are current accounts or placements
with the local banks not listed in the stock
exchange.
Kredit yang diberikan, bunga yang masih Loans, interest receivables and third party
akan diterima, dan tagihan kepada pihak receivables are borrowers who have an
ketiga yaitu debitur dengan riwayat average track record of loan repayment
pembayaran yang baik dan tidak pernah and whose account did not turn past due
menunggak 90 hari atau lebih; memiliki for 90 days and over; has limited access to
akses terbatas ke pasar modal atau ke public capital markets or to alternative
pasar keuangan lainnya; tingkat financial market; volatility of earnings and
pendapatan dan kinerja keseluruhan tidak overall performance; debt service
stabil; memiliki kemampuan membayar capability is adequate.
yang cukup.
Efek-efek yaitu efek-efek yang dikeluarkan Securities are securities issued by
oleh Pemerintah, efek-efek dan obligasi Government, investment grade securities
dengan rating antara idBB+ sampai and bonds with a rating between idBB+ to
dengan idB (Pefindo) atau Ba1 sampai idB (Pefindo) or Ba1 to B2 (Moody’s).
dengan B2 (Moody’s).
v. Analisis umur kredit yang jatuh tempo v. The aging analysis of past due but not
tetapi tidak mengalami penurunan nilai impaired loans as of December 31, 2025
pada tanggal 31 Desember 2025 dan 2024 and 2024 are as follows:
adalah sebagai berikut:
31 Desember/December 31, 2025
Kurang dari
30 hari/ 31 sampai 61 sampai
Less than 60 hari/ 90 hari/ Jumlah/
30 days 31 to 60 days 61 to 90 days Total
Korporasi 858,187 -- -- 858,187 Corporate
Komersial 54,916 12,025 42,883 109,824 Commercial
Usaha Kecil 240 7 393 640 Small Enterprises
Konsumsi 1,495 2,621 3,439 7,555 Consumer
Pembiayaan bersama 425,449 336,389 979,981 1,741,819 Joint Financing
Kartu Kredit 254,287 -- -- 254,287 Credit Card
Total 1,594,574 351,042 1,026,696 2,972,312 Total
138
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2024
Kurang dari
30 hari/ 31 sampai 61 sampai
Less than 60 hari/ 90 hari/ Jumlah/
30 days 31 to 60 days 61 to 90 days Total
Korporasi 870,201 -- -- 870,201 Corporate
Komersial 55,042 6,373 14,180 75,595 Commercial
Usaha Kecil 432 131 1,173 1,736 Small Enterprises
Konsumsi 3,899 4,139 1,425 9,463 Consumer
Pembiayaan bersama 328,164 252,631 856,236 1,437,031 Joint Financing
Kartu Kredit 248,530 -- -- 248,530 Credit Card
Total 1,506,268 263,274 873,014 2,642,556 Total
Konsentrasi kredit yang diberikan The concentration of loans by type of loans
berdasarkan jenis kredit dan sektor and economic sector is disclosed in
ekonomi diungkapkan pada Catatan 11. Note 11.
d. Risiko Pasar d. Market Risk
Risiko pasar adalah risiko perubahan harga Market risk is the risk that changes in market
pasar, seperti tingkat suku bunga, nilai tukar prices, such as interest rates, foreign
mata uang asing, dan credit spreads (tidak exchange rates and credit spreads (not relating
berhubungan dengan peringkat kredit pemberi to changes in the obligor’s/issuer’s credit
kredit) akan mempengaruhi pendapatan Bank standing) will affect the Bank’s income or the
atau nilai instrumen keuangan yang dimiliki. value of its holdings of financial instruments.
Tujuan pengelolaan risiko pasar adalah untuk The objective of market risk management is to
mengelola dan mengendalikan eksposur risiko manage and control market risk exposures
pasar dalam batasan parameter yang dapat within acceptable parameters, while optimizing
diterima dengan mengoptimalkan tingkat the return of risk.
pengembalian.
Dalam pengelolaan risiko, Bank menggunakan In the control of risk, the Bank is using internal
kertas kerja internal dan sistem dalam working papers, tools and systems to monitor
melakukan proses pengawasan pergerakan market indicator movements. The tools and
pasar. Berbagai perangkat dan sistem systems enable the Bank to identify, measure,
membuat Bank dapat mengidentifikasi, and monitor sensitivity of market risks on
mengukur dan mengawasi sensitivitas risiko exchange rates and interest rates, both for
pasar untuk nilai tukar dan suku bunga, baik trading book and banking book portfolios.
untuk portofolio trading book dan banking book, Hence, risks that might arise can be mitigated
sehingga risiko yang mungkin muncul dapat and does not significantly affect the Bank’s
dimitigasi dan tidak mempengaruhi permodalan capital.
Bank secara signifikan.
Pengukuran Risiko Pasar tersebut, meliputi: The Measurement of Market Risk includes:
1. Pengukuran Risiko Pasar nilai tukar pada 1. Measurement of Market Risk on the
trading book dan banking book melalui exchange rate in the trading book and
perhitungan Posisi Devisa Neto (PDN) dan banking book through the calculation of the
Pengukuran Risiko Pasar nilai tukar dan Net Open Position (NOP) and
suku bunga pada trading book dihitung Measurement of Market Risk Exchange
dengan perhitungan Kewajiban rates and interest rates in the trading book
Penyediaan Modal Minimum (KPMM) are calculated by calculating the Minimum
menggunakan Metode Standar secara Capital Adequacy Ratio (KPMM) using the
bulanan; Standard Method on a monthly basis;
2. Pengukuran Risiko Pasar suku bunga pada 2. Measurement of market interest rate risk in
banking book dengan menggunakan the banking book by using the IRRBB
Perhitungan IRRBB (Interest Rate Risk In (Interest Rate Risk in Banking Book)
Banking Book) yang sesuai dengan SEOJK calculation in accordance with SEOJK
No.12/SEOJK.03/2018 tentang Penerapan No.12/SEOJK.03/2018 concerning the
Manajemen Risiko dan Pengukuran Risiko Implementation of Risk Management and
139
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pendekatan Standar untuk Risiko Suku Risk Measurement in a Standard
Bunga dalam Banking Book bagi Bank Approach to Interest Rate Risk in the
Umum. Risiko Suku Bunga dilihat Banking Book for Commercial Banks.
berdasarkan perspektif yaitu Economic Interest Rate Risk is seen based on the
Value dan Earnings (NII); perspective of Economic Value, and
Earnings (NII);
3. Pengukuran dan pelaporan secara periodik 3. Measurement and Reporting periodically to
ke Regulator dalam pengelolaan risiko Regulator in market risk management
pasar yang mengacu kepada SEOJK which refer to SEOJK No.14/SEOJK.03/
No.14/SEOJK.03/2017 tentang Penilaian 2017 about Risk Based Bank Rating;
Tingkat Kesehatan Bank (PTKB);
4. Pengukuran Potensi Keuntungan atau 4. Measurement Potential Profit or Loss
Kerugian (Valuasi) Portofolio Surat (Valuation) portfolio of securities based on
Berharga berdasarkan harga pasar sesuai market price accordance with PSAK 68.
dengan PSAK 68.
i. Risiko nilai tukar i. Foreign exchange risk
Bank memiliki eksposur nilai tukar The Bank is exposed to foreign
akibat adanya transaksi dalam mata exchange currency risk through
uang asing dan volatilitas yang melekat transactions in foreign currencies and
pada opsi nilai tukar. implied volatilities on foreign
exchange options.
Posisi Devisa Neto (PDN) Bank The Bank’s Net Open Position (NOP)
dihitung berdasarkan Peraturan Bank was calculated based on Bank
Indonesia yang berlaku. Sesuai Indonesia’s prevailing regulations. In
dengan peraturan, Bank harus accordance with the regulations, the
memenuhi ketentuan PDN keseluruhan Banks are required to maintain its
(termasuk Domestic Non Deliverable aggregate and statements of financial
Forward/DNDF) dan untuk laporan position NOP (include Domestic Non
posisi keuangan setinggi-tingginya Deliverable Forward/DNDF) at the
20% dari jumlah modal. maximum 20% of its capital.
Posisi Devisa Neto (PDN) Bank dapat The Bank’s Net Open Position (NOP)
dilihat pada Catatan 49e. can be seen in Note 49e.
Bank telah memiliki Aplikasi The Bank has Market Risk
Manajemen Risiko Pasar untuk Management Application to support
mendukung proses Manajemen Risiko the implementation of Market Risk
Pasar dalam rangka pengelolaan Management process in order to
Risiko Pasar. manage market risk.
Proses pengendalian Risiko Pasar Market Risk limit as a part of risk
melalui penetapan dan kaji ulang limit controlling process is set and
Risiko Pasar dilakukan secara periodik. reviewed periodically. The Market
Limit-limit tersebut meliputi: Risk limits are as follows:
a. Limit Risiko Pasar pada trading a. Market Risk limits on trading book
book
i. Limit Nominal Transaksi i. Transaction Nominal Limit
ii. Limit Nominal Open Position ii. Open Position Nominal Limit
iii. Limit Counterparty iii. Counterparty Limit
b. Limit Risiko Pasar Nilai Tukar b. The Market Risk limits for
exchange rate:
Limit Posisi Devisa Neto (PDN) Net Open Position (PDN) include
termasuk DNDF terhadap modal DNDF Limit on capital of 5% for risk
sebesar 5% untuk risk appetite dan appetite and 10% for risk tolerance.
10% untuk risk tolerance.
140
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Sensitivitas risiko pasar digunakan Sensitivity of market risk is used to
untuk menunjukkan seberapa besar indicate how much capital needed to
modal yang dibutuhkan untuk meng- cover the potential loss of market risk
cover potential loss risiko pasar yang that may occur. It is done to measure
mungkin terjadi. Analisis sensitivitas and monitor exhange rate and interest
risiko pasar yang dilakukan untuk rate on trading book portfolio. It
mengukur dan mengawasi nilai tukar consists of:
dan suku bunga pada portofolio trading
book. Sensitivitas risiko pasar
mencakup:
Excess modal Bank The Bank’s excess capital
Perhitungan excess modal Bank The calculation of the Bank’s excess
dilakukan dengan menghitung modal capital is conducted by calculating the
bank secara total dan menguranginya Bank’s total capital and reduce with
dengan 13,50% dari total aset 13.50% of the total risk weighted
tertimbang menurut riskio (ATMR) assets (RWA) (Credit + Market +
(Kredit + Pasar + Operasional). Excess Operational). This excess capital is
modal ini yang kemudian dibagi then divided by the respective market
terhadap masing-masing risiko pasar exchange risk and interest rate risk to
nilai tukar dan suku bunga untuk measure the Bank’s capital-coverage-
melihat berapa besar kemampuan ability (exclude regulatory
coverage modal Bank (diluar regulatory requirement) in the event of loss of
requirement) apabila terjadi kerugian the amount to the risk that has been
sebesar risiko yang telah dihitung. calculated.
Tabel dibawah ini menunjukkan excess The table below shows the Bank's
modal Bank (diaudit): excess capital (audited):
13,50%*Total
Total Modal/ ATMR/ Excess Modal/
Total Capital 13.50%*Total RWA Excess Capital
2025 - Desember 24,592,761 10,888,393 13,704,368 2025 - December
Sensitivitas Risiko Pasar Nilai Tukar Sensitivity of Market Risk in Interest
Rate
Sensitivitas risiko nilai tukar dihitung Sensitivity of exchange rate risk is
dengan menggunakan rasio excess calculated using the Bank’s excess
modal Bank terhadap risiko nilai tukar capital ratio against exchange rate
melalui PDN Bank. risk through NOP Bank.
Tabel dibawah ini menunjukkan The table below shows the Bank's
sensitivitas risiko pasar nilai tukar Bank sensitivity of market risk in exhange
(diaudit): rate (audited):
Sensitivitas Risiko
Excess Nilai Tukar/
Modal/ Sensitivity of
Excess PDN/ Market Risk in
Capital NOP Exchange Rate
2025 - Desember 13,704,368 58,987 8,848 2025 - December
Simulasi penguatan dan pelemahan The simulation of strengthening and
nilai tukar USD/IDR sebesar 100bps weakening USD/IDR exchange rate
pada posisi 31 Desember 2025 adalah by 100bps at December 31, 2025 is
sebagai berikut (tidak diaudit): as follows (unaudited):
141
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Periode Akhir Bulan Desember 2025/
End of December 2025 Period
Kurs USD/IDR
Total PDN 16,675 16.675 + 100bps 16.675 - 100bps Total NOP
Rupiah Indonesia IDR 58,987 59,341 58,633 IDR Indonesia Rupiah
ii. Risiko Tingkat Suku Bunga ii. Interest Rate Risk
Risiko suku bunga adalah risiko yang Interest rate risk is the risk that arises in
timbul pada posisi keuangan (neraca financial position (balance sheet and
dan rekening administratif) akibat dari administrative account) as a result of
perubahan suku bunga. Risiko suku changes in interest rates. This interest
bunga ini meliputi repricing risk rate risk includes repricing risk
(repricing mismatch antara komponen (repricing mismatch between asset and
aset dan liabilitas), basis risk liability components), basis risk (use of
(penggunaan suku bunga acuan yang different reference interest rates), yield
berbeda), yield curve risk (perubahan curve risk (changes in shape and slope
bentuk dan slope yield curve) dan yield curve) and option risk (repayment
option risk (pelunasan kredit atau of credit or disbursement of deposits
pencairan deposito sebelum jatuh before due date).
waktu).
Sensitivitas Risiko Pasar Suku Bunga Sensitivity of Market Risk in Interest
Rate
Sensitivitas risiko suku bunga pada Sensitivity of interest rate risk in trading
trading book yang dihitung dengan book is calculated using the Bank’s
menggunakan rasio excess modal excess capital ratio against interest rate
Bank terhadap risiko suku bunga risk (general and specific).
(umum dan spesifik).
Tabel di bawah ini menunjukkan The table below shows the Bank's
sensitivitas risiko pasar suku bunga sensitivity of market risk in interest rate
Bank (tidak diaudit): (unaudited):
Periode Akhir Bulan Desember 2025/
End of Month December 2025 Period
Sensitivitas Risiko
Suku Bunga/
Excess Modal/ Risiko Suku Bunga/ Sensitivity of Market
Excess Capital Interest Rate Risk Risk in Interest Rate
2025 - Desember 13,704,368 194,596 70 2025 - December
Sensitivitas risiko suku bunga pada Sensitivity of interest rate risk in
banking book menggunakan banking book using IRRBB approach
pendekatan IRRBB (Interest Rate Risk (Interest Rate Risk in Banking Book)
in Banking Book) yang mengacu which refers to SEOJK
kepada SEOJK No.12/SEOJK.03/2018 No.12/SEOJK.03/2018 concerning the
tentang Penerapan Manajemen Risiko Implementation of Risk Management
dan Pengukuran Risiko Pendekatan and Risk Measurement Standard
Standar untuk Risiko Suku Bunga Approach to Interest Rate Risk in the
dalam Banking Book bagi Bank Umum. Banking Book for Commercial Banks.
142
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Berdasarkan regulasi Otoritas Jasa Based on the Financial Services
Keuangan tersebut, Bank menerapkan Authority Regulations, the Bank applies
6 (enam) jenis skenario shock suku 6 (six) types of interest rate shock
bunga untuk perhitungan kerugian scenarios to calculate maximum loss
maksimum dari Nilai Ekonomi dari from Economic Values of Equity (EVE)
Ekuitas (Economic Value of Equity atau to capital Tier-1 on IRRBB, namely
EVE) terhadap modal Tier-1 pada Parallel Up, Parallel Down, Steepener,
IRRBB, yaitu Parallel Up, Parallel Flattener, Short Rates Up, and Short
Down, Steepener, Flattener, Short Rates Down. As for the calculation
Rates Up, dan Short Rates Down. maximum loss of Net Interest Income
Sedangkan untuk perhitungan kerugian (NII) to projection income on IRRBB
maksimum Pendapatan Bunga Neto uses 2 (two) shock scenarios, namely
(Net Interest Income atau NII) terhadap Parallel Up and Parallel Down. In each
target laba pada IRRBB menggunakan calculation, both changes in ∆EVE to
2 (dua) skenario shock, yaitu Parallel capital Tier-1 as well as ∆NII to
Up dan Parallel Down. Pada masing- projection income, the scenario used as
masing perhitungan, baik ∆EVE the maximum loss value is the scenario
terhadap modal Tier-1 maupun ∆NII that provides the highest loss. The
terhadap target laba, skenario yang IRRBB Exposure based on ∆NII to
digunakan sebagai nilai kerugian Profit Target 23.76% for the position as
maksimum adalah skenario yang of December 31, 2025. The ratio of
memberikan nilai kerugian tertinggi. ∆NII is within the Bank's threshold of
Eksposur IRRBB berdasarkan ∆NII 20% ≤ x < 25% of Profit Target or is in
terhadap Target Laba 23,76% untuk the Moderate risk category. IRRBB
posisi 31 Desember 2025. Tingkat exposure based on ∆EVE to Capital is
rasio ∆NII tersebut berada didalam 23.57% for the position as of December
threshold Bank 20% ≤ x < 25% dari 31, 2025. The ∆EVE ratio is above the
Target Laba atau berada pada Bank's threshold of >20% of Tier-1
peringkat risiko Moderate. Sedangkan (audited) capital or is in the High risk
eksposur IRRBB berdasarkan ∆EVE rating, which indicates that the structure
terhadap Modal 23,57% untuk posisi of assets and liabilities Banks are
31 Desember 2025. Tingkat rasio sensitive to changes in market interest
∆EVE tersebut berada pada threshold rates.
Bank >20% dari modal Tier-1 (diaudit)
atau berada pada peringkat risiko High,
menunjukkan bahwa struktur aset dan
liabilitas Bank sensitif terhadap
perubahan suku bunga pasar.
Tabel berikut ini menyajikan portofolio The table below summarizes the
banking book pada nilai tercatatnya banking book portfolios at their carrying
(sebelum cadangan kerugian amounts (before allowance for
penurunan nilai), yang dikategorikan impairment losses), categorized by the
berdasarkan mana yang lebih awal earlier of which repricing or contractual
antara tanggal repricing atau tanggal maturity dates:
jatuh tempo kontraktual:
143
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2025
Instrumen bunga variabel/ Instrumen bunga tetap/
Floating rate instruments Fixed rate instruments
Kurang dari 3 bulan- Kurang dari 3 bulan- Lebih dari
3 bulan/ 1 tahun/ 3 bulan/ 1 tahun/ 2 tahun/
Jumlah/ Less than 3 months- Less than 3 months- 1-2 tahun/ More than
Total 3 months 1 year 3 months 1 year 1-2 years 2 years
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 8,043,656 -- -- 8,043,656 -- -- -- and other banks
Efek-efek 38,913,960 -- -- -- 1,065,870 5,053,319 32,794,771 Securities
Efek-efek yang
dibeli dengan Securities purchased
janji dijual under agreement
kembali 6,717,210 1,159,834 -- 5,557,376 -- -- -- to resell
Kredit yang
diberikan 67,230,534 4,314,225 47,687,882 599,101 1,903,310 3,976,641 8,749,375 Loans
Aset lain-lain 405,555 -- -- 405,555 -- -- -- Other assets
Total 121,310,915 5,474,059 47,687,882 14,605,688 2,969,180 9,029,960 41,544,146 Total
Simpanan dari Deposits from
nasabah (104,130,948) (28,140,380) -- (74,731,194) (1,259,374) -- -- customers
Simpanan dari Deposits from
bank lain (5,766,545) (166,170) -- (5,600,375) -- -- -- other banks
Efek-efek yang
dijual dengan Securities sold under
janji dibeli repurchased
kembali (993,223) -- -- (993,223) -- -- -- agreement
Pinjaman yang
diterima (3,534,000) (500,250) (2,200,000) (833,750) -- -- -- Fund borrowings
Obligasi Subordinated
subordinasi (50,000) -- -- -- -- -- (50,000) bonds
Total (114,474,716) (28,806,800) (2,200,000) (82,158,542) (1,259,374) -- (50,000) Total
Neto 6,836,199 (23,332,741) 45,487,882 (67,552,854) 1,709,806 9,029,960 41,494,146 Net
31 Desember/December 31, 2024
Instrumen bunga variabel/ Instrumen bunga tetap/
Floating rate instruments Fixed rate instruments
Kurang dari 3 bulan- Kurang dari 3 bulan- Lebih dari
3 bulan/ 1 tahun/ 3 bulan/ 1 tahun/ 2 tahun/
Jumlah/ Less than 3 months- Less than 3 months- 1-2 tahun/ More than
Total 3 months 1 year 3 months 1 year 1-2 years 2 years
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 831,826 -- -- 831,826 -- -- -- and other banks
Efek-efek 45,946,959 -- -- 638,182 10,250,640 638,762 34,419,375 Securities
Efek-efek yang
dibeli dengan Securities purchased
janji dijual under agreement
kembali 1,389,981 -- -- 1,389,981 -- -- -- to resell
Kredit yang
diberikan 64,645,281 1,321,398 51,644,456 568,640 1,846,583 3,125,234 6,138,970 Loans
Aset lain-lain 447,514 -- -- 240,884 -- 206,630 -- Other assets
Total 113,261,561 1,321,398 51,644,456 3,669,513 12,097,223 3,970,626 40,558,345 Total
Simpanan dari Deposits from
nasabah (91,669,297) (27,570,292) -- (61,255,083) (2,843,922) -- -- customers
Simpanan dari Deposits from
bank lain (3,833,032) (175,052) -- (3,656,480) (1,500) -- -- other banks
Efek-efek yang
dijual dengan Securities sold under
janji dibeli repurchased
kembali (12,947,188) -- -- (12,947,188) -- -- -- agreement
Pinjaman yang
diterima (3,987,600) -- (2,700,000) (1,287,600) -- -- -- Fund borrowings
Obligasi Subordinated
subordinasi (50,000) -- -- -- (50,000) -- -- bonds
Total (112,487,117) (27,745,344) (2,700,000) (79,146,351) (2,895,422) -- -- Total
Neto 774,444 (26,423,946) 48,944,456 (75,476,838) 9,201,801 3,970,626 40,558,345 Net
144
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabel dibawah merupakan ikhtisar dari The table below summarize the
rata-rata suku bunga efektif untuk weighted average effective interest
setiap instrumen keuangan: rates for each financial instrument:
2025 2024
Aset Assets
Rupiah Rupiah
Penempatan pada Bank Placement with Bank
Indonesia dan bank lain 4.27% 5.81% Indonesia and other banks
Efek-efek Securities
Obligasi Pemerintah 6.56% 6,66% Government bonds
Obligasi korporasi 7.74% 7.83% Corporate bonds
Kredit yang diberikan Loans
Kredit Usaha Kecil 16.63% 14.84% Small Enterprises loans
Kartu kredit 16.33% 15.36% Credit card
Kredit lainnya 9.92% 10.63% Other loans
Mata uang asing Foreign currencies
Penempatan pada Bank Placement with Bank
Indonesia dan bank lain 4.12% 5.04% Indonesia and other banks
Efek-efek Securities
Obligasi Pemerintah 3.45% 3.21% Government bonds
Kredit yang diberikan 7.59% 10.37% Loans
Liabilitas Liabilities
Rupiah Rupiah
Simpanan dari nasabah Deposits from customers
Giro 3.04% 3.93% Current accounts
Tabungan 1.28% 1.40% Saving deposits
Deposito berjangka 5.63% 5.73% Time deposits
Simpanan dari bank lain Deposits from other banks
Call money 5.49% 6.28% Interbank call money
Giro 1.27% 4.52% Current accounts
Tabungan 1.02% 1.11% Saving deposits
Deposito berjangka 3.35% 3.90% Time deposits
Mata uang asing Foreign currencies
Simpanan dari nasabah Deposits from customers
Giro 2.71% 2.00% Current account
Tabungan 0.06% 0.12% Saving deposits
Deposito berjangka 4.62% 5.00% Time deposits
Simpanan dari bank lain Deposits from other banks
Call money 4.35% 5.39% Call money
Bank melakukan pengukuran dan The Bank conduct measurement and
pelaporan risiko pasar secara periodik reporting periodically to Regulator in
ke Regulator dalam mengelola risiko managing market risk based on SEOJK
pasar yang mengacu kepada SEOJK No.14/SEOJK.03/2017 about the
No.14/SEOJK.03/2017 tentang market risk parameters in Bank
Penilaian Tingkat Kesehatan Bank Soundness Assessment (BSA) using
(PTKB) dengan menggunakan risk approach (Risk-based Bank
pendekatan risiko (Risk-based Bank Rating/RBBR), consisting of 2 parts:
Rating/RBBR) yang terdiri dari 2
bagian, yaitu:
1. Risiko Inheren 1. Inherent Risk
a. Volume dan Komposisi a. Volume and Composition
Portofolio Portfolio
b. Kerugian Potensial Risiko Suku b. Potential loss Interest Rate
Bunga dalam Banking Book Risk in Banking Book - IRRBB)
(IRRBB)
c. Strategi dan Kebijakan Bisnis c. Strategies and Business
Policies
• Strategi Trading • Trading Strategies
• Strategi Bisnis terkait Suku • Business strategies on
Bunga pada Banking Book Interest Rate in Banking
Book
145
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2. Kualitas Penerapan Manajemen 2. Risk Management Quality
Risiko
a. Tata kelola risiko a. Risk governance
b. Kerangka manajemen risiko b. Risk management framework
c. Proses manajemen risiko, c. Risk management process,
sistem informasi dan sumber information systems and
daya manusia human resources
d. Sistem pengendalian risiko d. Risk control system
e. Risiko Likuiditas e. Liquidity Risk
Risiko likuiditas adalah risiko yang disebabkan Liquidity risk is the risk caused by the Bank’s
oleh ketidakmampuan Bank dalam memenuhi inability to meet its obligation associated with
kewajiban yang telah jatuh tempo dan menutup financial liabilities at due date and cover
posisi di pasar. Risiko likuiditas merupakan position created from market. Liquidity risk is
risiko yang terpenting pada bank umum dan the most important risk for commercial bank
perlu dikelola secara berkesinambungan. and as such needs to be managed on an on-
going basis.
Selain itu, pengelolaan aset dan liabilitas Bank Moreover, monitoring over the Bank’s assets
dilakukan melalui rapat ALCO yang and liabilities is addressed through ALCO
dilaksanakan setiap 1 (satu) bulan sekali. meeting held once in every month. The
Pembahasan difokuskan pada penyelarasan meeting focuses on aligning short-term and
strategi jangka pendek dan jangka panjang long-term strategy of the Bank with national
Bank dengan kondisi perekonomian nasional, economic conditions, especially the
terutama penyesuaian kondisi likuiditas Bank. adjustments to the Bank’s liquidity conditions.
Bank juga menyusun kebijakan pengelolaan The Bank’s also developed liquidity
risiko likuiditas yang memaparkan tanggung management policy defines the
jawab, pengelolaan dan pendekatan strategis responsibilities, management and strategic
yang diambil untuk menjamin ketersediaan approach to be taken to ensure that sufficient
likuiditas yang cukup untuk memenuhi liquidity is maintained to meet the Bank’s
kewajiban bank secara kontraktual maupun contractual or regulatory obligations.
yang disyaratkan oleh regulator.
Peraturan Otoritas Jasa Keuangan No. 42/ Regulation of the Financial Services Authority
POJK.03/2015 tanggal 23 Desember 2015 No.42/ POJK.03/2015 dated December 23,
tentang Kewajiban Pemenuhan Rasio 2015 concerning the Obligation of Liquidity
Kecukupan Likuiditas (Liquidity Coverage Coverage Ratio for Commercial Banks and the
Ratio) Bagi Bank Umum Umum dan Peraturan Regulation of the Financial Services Authority
Otoritas Jasa Keuangan No.19/POJK.03/2024 No.19/POJK.03/2024 concerning the
tentang Perubahan atas Peraturan Otoritas Amendment to the Rules of the Financial
Jasa Keuangan No. 42/ POJK.03/2015 tanggal Services Authority No.42/POJK.03/2015 on the
23 Desember 2015 tentang Kewajiban Obligation of Liquidity Coverage Ratio for
Pemenuhan Rasio Kecukupan Likuiditas Commercial Banks along with the and the
(Liquidity Coverage Ratio) Bagi Bank Umum Regulation of the Financial Services Authority
serta Peraturan Otoritas Jasa Keuangan No.32/POJK.03/2016 concerning Amendment
No.32/POJK.03/2016 tentang Perubahan atas to the Rules of the Financial Services Authority
Peraturan Otoritas Jasa Keuangan No.6/POJK.03/ 2015 on Transparency and
No.6/POJK.03/2015 tentang Transparansi dan Publication of Bank Reports. The Bank has
Publikasi Laporan Bank. Bank telah submitted LCR (individual) reports on a
menyampaikan laporan LCR individual secara monthly basis to the Financial Services
bulanan ke Otoritas Jasa Keuangan dan Authority and publishes quarterly LCR reports
mempublikasikan laporan LCR triwulanan (individual) on the Bank's website. Based on
individual pada situs web Bank. LCR Bank the calculation, the Bank's LCR (individually)
(individual) selalu terjaga di atas batas shall always be maintained above the
minimum rasio LCR sebesar 100%. minimum LCR ratio that is 100%. Based on the
Berdasarkan perhitungan, LCR rata-rata harian calculation, the average daily LCR at
pada posisi 31 Desember 2025 sebesar December 31, 2025 amounted to 172.01%,
146
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
172,01% dan LCR triwulanan posisi respectively and quarterly LCR at December
31 Desember 2025 sebesar 179,10%. 31, 2025 amounted to 179.10%.
Terkait dengan POJK Nomor 50/POJK.03/2017 Related with the regulation of the Financial
tentang Kewajiban Pemenuhan Rasio Services Authority No.50/POJK.03/2017
Pendanaan Stabil Bersih (Net Stable Funding concerning the Obligation of Net Stable
Ratio) Bagi Bank Umum, Peraturan Otoritas Funding Ratio for Commercial Banks, and the
Jasa Keuangan Nomor 20/POJK.03/2024 Regulation of the Financial Services Authority
tentang Perubahan atas Peraturan Otoritas No.20/POJK.03/2024 concerning the
Jasa Keuangan Nomor 50/POJK.03/2017 Amendment to the Rules of the Financial
tentang Kewajiban Pemenuhan Rasio Services Authority No.5/POJK.03/2017 on the
Pendanaan Stabil (NSFR) Bagi Bank Umum, Obligation of Net Stable Funding Ratio for
Bank menyampaikan laporan NSFR secara Commercial Banks, the Bank has submitted
triwulanan (individual) ke Otoritas Jasa NSFR report on quarterly (individual) to
Keuangan dan mempublikasikan laporan NSFR Financial Services Authority and published
triwulanan (individual) pada situs web Bank. NSFR report to Bank's website. Based on the
Berdasarkan perhitungan, NSFR Bank pada calculation, the Bank's NSFR (individually) as
tanggal 31 Desember 2025 sebesar 126,96%, of December 31, 2025 amounted to 126.96%,
berada diatas minimum NSFR yaitu 100%. respectively which is above the minimum
NSFR that is 100%.
Eksposur terhadap risiko likuiditas Exposure to liquidity risk
Bank bergantung pada simpanan dari nasabah The Bank relies on deposits from customers
dan simpanan dari bank lain sebagai sumber and deposits from other banks as its primary
pendanaan utama yang memiliki masa jatuh sources of funding which generally have
tempo yang pendek dan sebagian besar dapat shorter maturities and a large proportion of
ditarik sewaktu-waktu. Pendanaan dengan them are repayable on demand. The short-
jangka waktu yang pendek tersebut term nature of these deposits increases the
meningkatkan risiko likuiditas Bank, oleh Bank’s liquidity risk, therefore, the Bank
karena itu, Bank secara aktif mengelola risiko actively manages this risk through maintaining
tersebut dengan memberikan tingkat suku competitive pricing and constant monitoring of
bunga yang bersaing dan secara terus- market trends.
menerus memantau pergerakan pasar.
Adapun pemantauan risiko likuiditas tersebut The monitoring of liquidity risk includes:
antara lain: Pemantauan Giro Wajib Minimum Monitoring of Statutory Reserves (GWM),
(GWM), Liquidity Coverage Ratio (LCR), Net Liquidity Coverage Ratio (LCR), Net Stable
Stable Funding Ratio (NSFR), Aset Likuid Funding Ratio (NSFR), Liquid Assets to Non
terhadap Non Core Deposit (AL/NCD), Aset Core Deposits (AL/NCD), Liquid Assets to
Likuid terhadap Dana Pihak Ketiga (AL/DPK), Third Party Funds (AL/DPK), Macroprudential
Rasio Intermediasi Makroprudensial (RIM), Intermediation Ratio (RIM), Cash Flow
Proyeksi Arus Kas (cashflow), dan Contingency Projection, and Contingency Funding Plan
Funding Plan (CFP). Pemantauan rasio (CFP). Monitoring of this ratio is reported
tersebut dilaporkan secara rutin kepada pihak regularly to management and regulators.
manajemen dan regulator.
Bank juga melakukan pengukuran dan The Bank also conducts measurement and
pelaporan secara periodik ke Bank Indonesia reporting to the Bank Indonesia periodically on
mengenai pengelolaan risiko likuiditas liquidity risk management based on liquidity
mengacu kepada parameter risiko likuiditas risk parameters Bank Soundness Assessment
dalam Penilaian Tingkat Kesehatan Bank (BSA) using risk approach (Risk-based Bank
(PTKB) dengan menggunakan pendekatan Ratings/RBBR) which consists of 2 parts:
risiko (Risk-based Bank Rating/RBBR) yang
terdiri dari 2 bagian, yaitu:
147
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. Risiko Inheren 1. Inherent Risk
a. Komposisi dari aset, liabilitas, dan a. Composition of assets, liabilities, and
transaksi rekening administratif. administrative account transactions.
b. Konsentrasi dari aset dan liabilitas. b. Concentration of assets and liabilities.
c. Kerentanan pada kebutuhan c. Vulnerability of funding needs.
pendanaan.
d. Akses pada sumber-sumber d. Access to funding resources.
pendanaan.
2. Kualitas Penerapan Manajemen Risiko 2. Risk Management Quality
a. Tata kelola Risiko Likuiditas. a. Liquidity Risk governance.
b. Kerangka manajemen Risiko Likuiditas. b. Liquidity Risk management framework.
c. Proses manajemen Risiko Likuiditas, c. Liquidity Risk management process,
sistem informasi dan sumber daya information systems and human
manusia. resources.
d. Sistem pengendalian Risiko Likuiditas. d. Liquidity Risk control system.
Selain itu, Bank juga melakukan pengukuran Furthermore, the Bank’s also measure and
dan mengelola Risiko Likuiditas seperti rasio managing liquidity risk such as the ratio of
aset likuid terhadap total simpanan dari liquid assets to total funding from customers.
nasabah. Pada 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024 the
rasio dari aset likuid dibandingkan dengan total reported ratio of liquid assets to total funding
simpanan dari nasabah yang dilaporkan from customers were 47.90% and 39.06%.
masing-masing adalah sebesar 47,90% dan
39,06%.
2025 2024
Kas dan setara kas 1,089,983 900,240 Cash and cash equivalents
Efek-efek investasi selain yang Securities, excluding items
diklasifikasikan classified as cash and
sebagai kas dan setara kas 49,780,707 47,854,522 cash equivalents
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali (993,223) (12,947,188) repurchased agreements
49,877,467 35,807,574
Simpanan dari nasabah 104,130,948 91,669,297 Deposits from customers
Rasio aset likuid terhadap Ratio of liquid assets to deposits
simpanan dari nasabah 47.90% 39.06% from customers
Analisis perbedaan jatuh tempo aset dan Maturity gap analysis of financial assets and
liabilitas keuangan liabilities
Tabel di bawah ini menyajikan analisis jatuh The table below shows an analysis of
tempo nilai tercatat dari aset keuangan maturities of the carrying amount of financial
(sebelum pendapatan bunga yang assets (before unearned interest income and
ditangguhkan dan cadangan kerugian allowance for impairment losses) and financial
penurunan nilai) dan liabilitas keuangan Bank liabilities of the Bank as of December 31, 2025
pada tanggal 31 Desember 2025 dan 2024, and 2024, based on remaining term to
berdasarkan jangka waktu yang tersisa sampai contractual maturity:
tanggal jatuh tempo kontraktual:
148
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2025
Tidak
mempunyai
Nilai tanggal jatuh Kurang dari <3-12 < 12-60 Lebih dari
tercatat/ tempo/No 1 bulan/ bulan/ bulan/ 60 bulan/
Carrying contractual Less than 1-3 bulan/ <3-12 < 12-60 More than
Value maturity 1 month 1-3 months months months 60 months
ASET ASSETS
Kas 872,657 872,657 -- -- -- -- -- Cash
Giro pada Current accounts with
Bank Indonesia 8,040,206 8,040,206 -- -- -- -- -- Bank Indonesia
Giro pada Current accounts with
bank lain 630,611 630,611 -- -- -- -- -- other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 8,043,656 -- 8,043,656 -- -- -- -- and other banks
Efek-efek 40,335,916 -- -- 965 6,057,206 2,890,811 31,386,934 Securities
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 6,717,210 -- 6,717,210 -- -- -- -- resell agreement
Tagihan derivatif 44,389 -- 44,389 -- -- -- -- Derivative receivables
Kredit yang diberikan - bruto 67,239,391 -- 10,346,036 1,160,117 7,714,660 27,516,364 20,502,214 Loans - gross
Tagihan Akseptasi 986 -- 331 655 -- -- -- Acceptance receivables
Aset lain-lain *) 1,470,252 16,792 1,453,460 -- -- -- -- Other assets *)
Total 133,395,274 9,560,266 26,605,082 1,161,737 13,771,866 30,407,175 51,889,148 Total
Liabilitas segera (163,684) -- (163,684) -- -- -- -- Obligations due immediately
Simpanan dari nasabah (104,130,948) (27,617,598) (60,496,914) (14,348,385) (1,478,072) (181,400) (8,579) Deposits from customers
Simpanan dari bank lain (5,766,545) (166,170) (5,577,875) (22,500) -- -- -- Deposits from other banks
Liabilitas derivatif (113,086) -- (113,086) -- -- -- -- Derivative payables
Utang Akseptasi (986) -- (331) (655) -- -- -- Acceptance payables
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali (993,223) -- (993,223) -- -- -- -- repurchased agreements
Pinjaman yang diterima (3,534,000) -- (1,000,500) (333,500) (2,200,000) -- -- Fund borrowings
Obligasi subordinasi (50,000) -- -- -- -- (50,000) -- Subordinated bonds
Beban yang masih
harus dibayar Accrued expenses and
dan liabilitas lain-lain**) (243,597) -- (243,597) -- -- -- -- other liabilities**)
Total (114,996,069) (27,783,768) (68,589,210) (14,705,040) (3,678,072) (231,400) (8,579) Total
Neto 18,399,205 (18,223,502) (41,984,128) (13,543,303) 10,093,794 30,175,775 51,880,569 Net
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
**) Termasuk di dalam biaya yang masih harus dibayar dan liabilitas lain-lain merupakan bunga yang masih harus dibayar, setoran jaminan, liabilitas sewa, dan kewajiban pembelian surat berharga/
Included in accrued expenses and other liabilities are accrued interest payables, guarantee deposits, lease liabilities, and liabilities to purchase of marketable securities
31 Desember/December 31, 2024
Tidak
mempunyai
Nilai tanggal jatuh Kurang dari <3-12 < 12-60 Lebih dari
tercatat/ tempo/No 1 bulan/ bulan/ bulan/ 60 bulan/
Carrying contractual Less than 1-3 bulan/ <3-12 < 12-60 More than
Value maturity 1 month 1-3 months months months 60 months
ASET ASSETS
Kas 873,509 873,509 -- -- -- -- -- Cash
Giro pada Current accounts with
Bank Indonesia 7,525,245 7,525,245 -- -- -- -- -- Bank Indonesia
Giro pada Current accounts with
bank lain 955,392 955,392 -- -- -- -- -- other banks
Penempatan pada Placements with
Bank Indonesia Bank Indonesia
dan bank lain 831,826 -- 831,826 -- -- -- -- and other banks
Efek-efek 49,503,610 -- -- 683,459 11,069,647 1,533,356 36,217,148 Securities
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 1,389,981 -- 1,389,981 -- -- -- -- resell agreement
Tagihan derivatif 48,734 -- 48,734 -- -- -- -- Derivative receivables
Kredit yang diberikan - bruto 64,654,652 -- 7,521,908 796,153 5,318,513 31,791,906 19,226,172 Loans - gross
Tagihan Akseptasi 9,234 -- 3,119 4,905 1,210 -- -- Acceptance receivables
Aset lain-lain *) 1,599,780 19,566 1,373,584 -- -- 206,630 -- Other assets *)
Total 127,391,963 9,373,712 11,169,152 1,484,517 16,389,370 33,531,892 55,443,320 Total
Liabilitas segera (179,318) -- (179,318) -- -- -- -- Obligations due immediately
Simpanan dari nasabah (91,669,297) (27,146,325) (44,224,333) (17,083,093) (3,014,764) (188,038) (12,744) Deposits from customers
Simpanan dari bank lain (3,833,032) (175,052) (3,635,480) (21,000) (1,500) -- -- Deposits from other banks
Liabilitas derivatif (121,059) -- (121,059) -- -- -- -- Derivative payables
Utang Akseptasi (9,234) -- (3,119) (4,905) (1,210) -- -- Acceptance payables
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali (12,947,188) -- (12,947,188) -- -- -- -- repurchased agreements
Pinjaman yang diterima (3,987,600) -- (482,850) (804,750) (500,000) (2,200,000) -- Fund borrowings
Obligasi subordinasi (50,000) -- -- -- (50,000) -- -- Subordinated bonds
Beban yang masih
harus dibayar Accrued expenses and
dan liabilitas lain-lain**) (303,608) -- (303,608) -- -- -- -- other liabilities**)
Total (113,100,336) (27,321,377) (61,896,955) (17,913,748) (3,567,474) (2,388,038) (12,744) Total
Neto 14,291,627 (17,947,665) (50,727,803) (16,429,231) 12,821,896 31,143,854 55,430,576 Net
*) Termasuk di dalam aset lain-lain merupakan bunga yang masih akan diterima, setoran jaminan, piutang sewa, tagihan penjualan surat berharga, dan aset yang diblokir/
Included in other assets are accrued interest receivables, guarantee deposits, lease receivables, receivables from sales of marketable securities, and restricted assets
**) Termasuk di dalam biaya yang masih harus dibayar dan liabilitas lain-lain merupakan bunga yang masih harus dibayar, setoran jaminan, liabilitas sewa, dan kewajiban pembelian surat berharga/
Included in accrued expenses and other liabilities are accrued interest payables, guarantee deposits, lease liabilities, and liabilities to purchase of marketable securities
149
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Tabel di bawah ini menunjukkan sisa jatuh The table below shows the remaining
tempo kontraktual dari liabilitas keuangan contractual maturities of financial liabilities
berdasarkan pada undiscounted cash flows based on undiscounted cash flows (unaudited).
(tidak diaudit).
31 Desember/December 31, 2025
Tidak
mempunyai
tanggal
jatuh Kurang dari <3-12 < 12-60 Lebih dari
tempo/No 1 bulan/ bulan/ bulan/ 60 bulan/
Jumlah/ contractual less than 1-3 bulan/ <3-12 < 12-60 More than
Total maturity 1 month 1-3 months months months 60 months
LIABILITAS LIABILITIES
Liabilitas segera 163,684 -- 163,684 -- -- -- -- Obligations due immediately
Simpanan dari
nasabah 104,563,244 27,617,598 60,792,044 14,459,236 1,504,387 181,400 8,579 Deposits from customers
Simpanan dari
bank lain 5,767,856 166,170 5,579,067 22,619 -- -- -- Deposits from other banks
Efek-efek yang djual
dengan janji Securities sold under
dibeli kembali 993,223 -- 993,223 -- -- -- -- repurchased agreements
Liabilitas derivatif 113,086 -- 113,086 -- -- -- -- Derivatives payables
Utang akseptasi 986 -- 331 655 -- -- -- Acceptance payables
Pinjaman yang diterima 3,544,481 -- 1,010,981 333,500 2,200,000 -- -- Fund borrowings
Obligasi subordinasi 50,393 -- 393 -- -- 50,000 -- Subordinated bonds
Beban yang masih
harus dibayar
dan liabilitas Accrued expenses and
lain-lain**) 57,263 -- 57,263 -- -- -- -- other liabilities**)
Total 115,254,216 27,783,768 68,710,072 14,816,010 3,704,387 231,400 8,579 Total
**) Termasuk di dalam biaya yang masih harus dibayar dan liabilitas lain-lain merupakan setoran jaminan dan kewajiban pembelian surat berharga/
Included in accrued expenses and other liabilities are guarantee deposits and liabilities to purchase of marketable securities
31 Desember/December 31, 2024
Tidak
mempunyai
tanggal
jatuh Kurang dari <3-12 < 12-60 Lebih dari
tempo/No 1 bulan/ bulan/ bulan/ 60 bulan/
Jumlah/ contractual less than 1-3 bulan/ <3-12 < 12-60 More than
Total maturity 1 month 1-3 months months months 60 months
LIABILITAS LIABILITIES
Liabilitas segera 179,318 -- 179,318 -- -- -- -- Obligations due immediately
Simpanan dari
nasabah 92,218,539 27,146,325 44,533,351 17,253,395 3,084,686 188,038 12,744 Deposits from customers
Simpanan dari
bank lain 3,835,231 175,052 3,637,495 21,143 1,541 -- -- Deposits from other banks
Efek-efek yang djual
dengan janji Securities sold under
dibeli kembali 12,947,188 -- 12,947,188 -- -- -- -- repurchased agreements
Liabilitas derivatif 121,059 -- 121,059 -- -- -- -- Derivatives payables
Utang akseptasi 9,234 -- 3,119 4,905 1,210 -- -- Acceptance payables
Pinjaman yang diterima 3,997,719 -- 492,969 804,750 500,000 2,200,000 -- Fund borrowings
Obligasi subordinasi 50,416 -- 416 -- 50,000 -- -- Subordinated bonds
Beban yang masih
harus dibayar
dan liabilitas Accrued expenses and
lain-lain**) 100,096 -- 100,096 -- -- -- -- other liabilities**)
Total 113,458,800 27,321,377 62,015,011 18,084,193 3,637,437 2,388,038 12,744 Total
**) Termasuk di dalam biaya yang masih harus dibayar dan liabilitas lain-lain merupakan setoran jaminan dan kewajiban pembelian surat berharga/
Included in accrued expenses and other liabilities are guarantee deposits and liabilities to purchase of marketable securities
f. Risiko Operasional f. Operational Risk
Bank senantiasa menyempurnakan The Bank constantly improves its operational
implementasi manajemen risiko operasional risk management implementation by increasing
dengan meningkatkan kesadaran para pegawai employee’s risk awareness and improving the
terhadap risiko serta menyempurnakan policies and procedures for banking
kebijakan dan prosedur untuk operasional operations. These efforts are aimed to mitigate
bank. Berbagai upaya ini ditujukan untuk inherent risk as well as to improve control
memitigasi risiko inheren dan terus system particularly for the Bank’s operational
meningkatkan sistem pengendalian khususnya risks. Bank continuously increases risk
terhadap risiko operasional. Bank terus- awareness of its employees through various
menerus meningkatkan kesadaran risiko media including e-campaign, bulletins, and
seluruh pegawainya melalui berbagai media direct socialization.
termasuk e-campaign, buletin dan sosialisasi
secara langsung.
150
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank telah memiliki aplikasi Operational Risk The Bank has implemented the Operational
Web Links (OWL) dengan menu Operational Risk Web Links (OWL) application with the
Risk Online Test (OPRIST) untuk Operational Risk Online Test (OPRIST) menu
menyelenggarakan tes online kepada seluruh to conduct online tests for branch and regional
pegawai Kantor Cabang, Kantor Regional dan office employees as well as head office
Kantor Pusat. Tujuannya adalah untuk employees. The purpose is to measure
mengukur penguasaan dan pemahaman mastery and understanding of Policies and
terhadap Kebijakan dan Prosedur serta Procedures as well as Product Knowledge.
pengetahuan produk. Pelaksanaan OPRIST The OPRIST is conducted regularly. Currently,
dilakukan secara rutin. Saat ini, pelaksanaan the implementation of OPRIST can also be
OPRIST juga dapat dilakukan melalui aplikasi done through the MEMo (Mega Employee
MEMo (Mega Employee Mobile). Hal ini Mobile) application. This aims to make it easier
bertujuan untuk mempermudah pegawai for employees to carry out OPRIST which can
mengerjakan OPRIST karena dapat diakses be accessed outside the office environment
diluar lingkungan kantor dengan menggunakan using a non-intranet internet network.
jaringan internet (non-intranet).
OPRIST dapat dilakukan secara tematik, yakni OPRIST can be conducted thematically,
materi tes difokuskan ke proses-proses focusing the test material on operational
operasional di Kantor Cabang, Kantor Regional processes in branch offices, regional offices,
dan Kantor Pusat yang dianggap berisiko and the head office that are considered
tinggi. Selain itu, Bank juga telah highrisk. Additionally, the Bank has organized
menyelenggarakan e-learning dengan modul e-learning with the Operational Risk
Operational Risk Management yang ditujukan Management module since 2018. This
kepada seluruh pegawai Bank. Operational Risk Management e-learning is
intended for all Bank employees.
Selain Menu OPRIST, pada aplikasi OWL juga In addition to the OPRIST Menu, the OWL
terdapat menu dashboard untuk melakukan application has a Dashboard menu to monitor
monitoring GL Kerugian Operasional Bank, the Bank's Operational Loss General Ledger.
dimana Bank Melakukan Monitoring dan The Bank Monitors and analysis all
analisis seluruh GL Kerugian Operasional Operational Losses General Ledger every
setiap bulannya untuk memastikan pembukuan month to ensure that the bookkeeping of
Kerugian Operasional yang dilakukan oleh Unit Operational Losses carried out by the Work
Kerja telah sesuai dengan peruntukannya, Unit is in accordance, building Loss data
membangun data Kerugian Operasional Operations as an implementation of
sebagai pendukung perhitungan ATMR Risiko Operational Risk RWA calculations using the
Operasional dengan metode Pendekatan Standardized Approach method based on the
Standar yang diterapkan berdasarkan Surat Financial Services Authority and provides an
Edaran Otoritas Jasa Keuangan dan overview to the Work Unit of the Operational
memberikan gambaran kepada Unit Kerja Losses that occur, to become a lesson
terhadap Kerugian Operasional yang terjadi, learned.
untuk menjadi lesson learned.
Bank telah memiliki Kebijakan Business The Bank has a Business Continuity
Continuity Management (BCM) yang secara Management (BCM) Policy which that
komprehensif bertujuan untuk menangani comprehensively aims to address various
berbagai gangguan/bencana alam, non-alam, disruptions/natural, non-natural, and social
dan sosial seperti kebakaran, gempa bumi, disasters e.g. fires, earthquake, flood,
banjir, demonstrasi, dan lain-lain. Kebijakan ini demonstrations, and others. This policy was
disusun untuk menjamin kegiatan operasional developed is designed to ensure that Bank’s
bisnis dan sumber daya kritikal Bank tetap business operations and the Bank’s critical
dapat berfungsi walaupun terjadi resources can continue to still function despite
gangguan/bencana atau membangun the disruptions/disasters or to build resilience,
resiliensi (ketahanan) dan kemampuan and the ability to respond to effectively respond
untuk memberi respon secara efektif terhadap to a disaster conditions situation in order to
suatu kondisi bencana guna melindungi protect the interests of the stakeholders, and
151
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
kepentingan para stakeholders, reputasi dan the reputation and the good name of the
nama baik Bank. Bank’s name.
Di dalam komponen BCM, Bank menyusun In Business Continuity Management (BCM)
Continuity Plan guna memastikan component, the Bank arrange Continuity Plan
kelangsungan operasional perusahaan dalam to ensure the continuity of the company
menghadapi krisis. Pada dasarnya, Continuity operational amidst crisis. Basically continuity
Plan ini dirancang sebagai posisi pencegahan plan designed as a preventive position, where
(preventif), dimana bencana dapat timbul disaster may arise any time that makes
sewaktu-waktu sehingga proses bisnis business process stranded. Continuity Plan
terhambat. Strategi Continuity Plan telah diuji strategy have been tested and works well in
dan berjalan dengan baik ketika menghadapi this Covid-19 pandemic situation, on both
pandemi Covid-19, bencana sosial, dan social and natural disasters.
bencana alam.
Untuk melengkapi hal di atas, Bank juga telah On the other hand, Bank also has emergency
memiliki prosedur tanggap darurat terkait procedure related to life safety in the condition
keselamatan jiwa pada kondisi krisis serta of crisis and Disaster Recovery Center (DRC)
Disaster Recovery Center (DRC) sebagai as the Bank IT Recovery Center to assure the
Pusat Recovery Teknologi Informasi Bank continuity of the Bank’s operations if the
apabila terjadi gangguan infrastruktur pada infrastructure of the data center at Head Office
data center di Kantor Pusat. Guna memastikan is disrupted. To ensure DRC readiness, the
kesiapan DRC, Bank menyelenggarakan uji Bank has been doing the periodically test.
coba secara periodik.
Bank mengembangkan Operational Risk The Bank developed an Operational Risk
Management System (ORMS) dalam rangka Management System (ORMS) as an
penyempurnaan tools yang telah ada. ORMS improvement of the existing tools. ORMS
memiliki tiga modul yakni Risk Control Self comprises three modules: Risk Control Self
Assessment (RCSA), Risk Event Database Assessment (RCSA), Risk Event Database
(RED) dan Key Risk Indicator (KRI). (RED), and Key Risk Indicator (KRI). Further
Selanjutnya, akan dilakukan pengembangan ini enhancements of these three tools will be
akan dilakukan pada ketiga tools tersebut pada integrated into the Operational Risk Web Links
aplikasi Operational Risk Web Links (OWL). (OWL) application.
RCSA digunakan untuk membantu risk owner RCSA is utilized to assist risk owners to
dalam melakukan proses manajemen risiko manage the operational risk management
operasional yang mencakup identifikasi dan process, which involves the identification and
pengukuran efektivitas control terhadap risiko effective control measurement of operational
operasional secara mandiri yang bersifat risk independently, in a predictive and
prediktif dan preventif. Sedangkan RED preventive manner. Meanwhile RED is a tool
merupakan tool yang berfungsi sebagai that functions as a risk events database, which
database peristiwa risiko, yang digunakan is used for Bank’s learning data. Furthermore
untuk data pembelajaran Bank. Selanjutnya, KRI, a helping tool which gives earlier
KRI adalah alat bantu yang memberikan information regarding symptoms and risks
informasi secara dini mengenai gejala maupun which have inclining trend.
risiko yang trennya menunjukkan peningkatan.
Saat ini, bentuk implementasi Key Risk The current implementation of Key Risk
Indicator (KRI) terdapat pada penyusunan Indicators (KRI) includes quarterly risk profile
laporan profil risiko Kantor Cabang dan Kantor reporting for Branch Offices and Regional
Regional secara triwulan dan infografis secara Offices, supplemented by monthly
bulanan. infographics.
Komite Produk yang dibentuk telah The Product Committee that has been
dioptimalkan fungsinya, yakni selain established has optimized its functions, namely
mengidentifikasi dan memitigasi risiko yang in addition to identifying and mitigating the
152
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
melekat pada produk dan aktivitas baru, juga risks inherent in new products and activities, it
melakukan evaluasi terhadap kinerja produk- also evaluates the performance of products
produk yang telah diluncurkan. that have already been launched.
Guna memudahkan langkah-langkah mitigasi In order to ease steps to mitigate product risks
risiko produk oleh Unit Kerja terkait, Bank telah by related units, the Bank has developed risk
menyusun pedoman pengelolaan risiko untuk management guidance for bank products.
produk bank tertentu, antara lain certain products, among others,
bancassurance dan reksa dana. bancassurance and mutual funds.
Bank juga melakukan pengukuran dan The Bank also conducts measurement and
pelaporan secara periodik ke Otoritas Jasa reporting to the Financial Services Authority
Keuangan mengenai pengelolaan risiko periodically on operational risk management
operasional yang mengacu kepada parameter based on operational risk parameters Bank
risiko operasional dalam Penilaian Tingkat Soundness Assessment (BSA) using risk
Kesehatan Bank (PTKB) dengan menggunakan approach (Risk-based Bank Ratings/RBBR)
pendekatan risiko (Risk-based Bank which consists of 2 parts:
Rating/RBBR) yang terdiri dari 2 bagian, yaitu:
1. Risiko Inheren 1. Inherent Risk
• Karakteristik dan Kompleksitas Bisnis • Characteristic and Complexity of
Business
• Sumber Daya Manusia • Human Resources
• Teknologi dan Infrastruktur Pendukung • Technology and Supporting
Infrastructure
• Fraud • Fraud
• Kejadian Eksternal • External Event
2. Kualitas Penerapan Manajemen Risiko 2. Risk Management Quality
• Tata Kelola Risiko • Risk Governance
• Kerangka Manajemen Risiko • Risk Management Framework
• Proses Manajemen Risiko, Sistem • Risk Management Process, Information
Informasi, dan SDM System, and Human Resources
• Sistem Pengendalian Risiko • Risk Control System
Disisi lain, untuk pengukuran risiko yang terkait On the other hand, for the measurement of risk
dengan perhitungan Aset Tertimbang Menurut related to the calculation of Risk-Weighted
Risiko (ATMR) atas Risiko Operasional, mulai Assets (RWA) for Operational Risk, Starting in
triwulan pertama tahun 2023, Bank sudah the first quarter of 2023, the Bank has
mengimplementasikan metode Pendekatan implemented the Standardized Approach in
Standar sesuai SEOJK No. 6/SEOJK.03/2020 accordance with SEOJK Regulation No.
yang dilaporkan setiap awal tahun. 6/SEOJK.03/2020.
Sementara itu, Bank juga memperkuat Meanwhile, the Bank also strengthens its
pengendalian internal melalui forum internal controls through the Internal Control
pengendalian internal dengan melakukan rapat Forum by conducting meetings to discuss
untuk membahas isu-isu Risiko Operasional material Operational Risk issues so that these
yang material agar risiko-risiko tersebut dapat risks can be identified and mitigated early.
dikendalikan secara dini.
Sebagai bentuk pengawasan aktif Direksi atas As a form of active supervision by the Board of
implementasi Kualitas Penerapan Manajemen Directors on the implementation Quality of
Risiko Operasional, Bank telah Operational Risk Management, the Bank has
menyelenggarakan Operational Risk held Operational Risk Governance Meetings at
Governance Meeting di tingkat Bank yang the Bank level with the main objective of
tujuan utamanya adalah untuk mengidentifikasi identifying and managing the Bank’s key risks.
dan mengelola risiko utama Bank. Hasil The results of the Governance Meeting are
Governance Meeting ini di-monitor secara monitored regularly.
berkala.
153
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
g. Risiko TI dan Siber g. IT and Cyber Risk
Bank telah memiliki Kebijakan Manajemen Bank has an Information Technology Risk
Risiko Teknologi Informasi dan Siber dan juga Management Policy and also in Cyber Security
Kebijakan Ketahanan dan Keamanan Siber and Resilience Policy in accordance with the
sesuai dengan regulasi terbaru yang dapat latest regulations which can be used as a
digunakan sebagai acuan dalam melakukan reference in implementing risk management for
penerapan manajemen risiko terhadap the use of Information Technology Services
penggunaan Layanan Teknologi Informasi di within the Bank.
dalam lingkungan Bank.
Selain itu, Bank telah melakukan pengkajian In addition, the Bank has conducted a risk
risiko dan memastikan kontrol yang efektif assessment and ensured effective controls in
dalam sistem pengendalian internal yang an adequate internal control system to
memadai untuk meminimalisir risiko inheren minimize inherent and residual risks and their
dan residual serta dampaknya dalam impact in the management and use of
pengelolaan dan penggunaan Layanan Information Technology Services.
Teknologi Informasi.
Bank, melalui divisi IT and Cyber Risk Bank through the IT and Cyber Risk
Management, sebagai fungsi pertahanan lini Management division, as a second line of
kedua, menjalankan fungsi konsultasi dan defence, conduct advisory and communication
komunikasi dengan unit bisnis dan atau unit functions with business units and or support
support yang ada di dalam first line of defense units in first line of defense related to risk
terkait dengan pengelolaan risiko penggunaan management in the use of Information
Layanan Teknologi Informasi. Technology Services.
Sebagai upaya Bank di dalam mengelola risiko As part of the Bank's efforts to manage data
keamanan dan informasi serta privasi data privacy, security and information risks
secara tepat dan efektif, Bank telah appropriately and effectively, the Bank has
menerapkan dan mendapatkan dua sertifikasi adopted and acquired ISO 27001:2013
standar internasional ISO 27001:2013 tentang international standard certification for
Sistem Manajemen Keamanan Informasi Information Security Management Systems
(SMKI) dan ISO 27701:2019 tentang Sistem (ISMS) and also ISO 27701:2019 Privacy
Manajemen Privasi Informasi. Dalam ISO Information and Management System (PIMS).
27001, Bank dipersyaratkan untuk selalu According to ISO 27001, Banks are required to
membangun, menerapkan, memelihara serta develop, implement, maintain and continuously
terus meningkatkan sistem manajemen improve information security management
keamanan informasi sesuai cakupannya. systems within its scope. In addition, ISO/IEC
Sedangkan ISO 27701 merupakan ekstensi 27701 serves as an extension of ISO/IEC
dari ISO 27001 yang bertujuan untuk 27001 and is intended to support the Bank in
membantu Bank dalam mengelola data pribadi managing personal data as well as ensuring
dan juga memastikan bahwa Bank patuh the Bank’s compliance with data protection
terhadap regulasi perlindungan data. regulations.
Bank juga membangun kesadaran sehubungan Bank also raise Information Technology and
Manajemen Risiko Teknologi Informasi dan Cyber Risk Management awareness for all
Siber bagi seluruh karyawan yang mencakup, employees which includes Information
Risiko Teknologi dan Keamanan Informasi Technology and Security Risk including Cyber
termasuk Risiko Siber melalui berbagai media Risk via various communication media, such
komunikasi, antara lain: e-learning, mail blast, as e-learning, e-mail blast, desktop wallpaper
Mega Employee Mobile (MEMo), Mega Web, for PCs/laptops, Informasi Teknologi Risk dan
wallpaper PC/laptop, buletin Informasi Ketahanan Siber (INTERAKSI) bulletin, and
Teknologi Risk dan Ketahanan Siber online training for ISO 27001.
(INTERAKSI), dan pelatihan online terkait ISO
27001.
154
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank juga telah melakukan pengujian Bank also conducted cybersecurity testing
keamanan siber berdasarkan analisis based on vulnerability analysis to identify the
kerentanan untuk melihat titik lemah dari sistem the Bank's system’s weaknesses, namely by
Bank, yaitu dengan pelaksanaan vulnerability conduct a vulnerability assessment followed by
assesment yang dilanjutkan dengan penetration testing.
penetration testing.
Bank juga melakukan pengujian keamanan Bank also carried out cyber security testing
siber berdasarkan skenario untuk memvalidasi based on scenarios to validate the
proses penanggulangan dari potensi ancaman countermeasures process for potential cyber
siber dan pemulihan terhadap adanya potensi threats and recovery against potential cyber
insiden siber, yaitu dengan melakukan Table- incidents, specifically by performing conducting
Top Exercise untuk menilai kesiapan Bank a Table-Top Exercise to assess the Bank’s
dalam merespons insiden siber dan Social preparedness in responding to cyber incidents
Engineering Exercise yang berupa simulasi and a Social Engineering Exercise in the form
email phishing kepada seluruh karyawan Bank. of a phishing email simulation to all Bank
Simulasi spear-phishing email telah dilakukan employees. Spear-phishing email simulations
secara berkala sejak November 2024 hingga have been conducted on a regular basis since
Juni 2025. Berdasarkan hasil simulasi tersebut, November 2024 until June 2025. Based on the
dilakukan learning awareness secara targeted outcomes of these simulations, targeted
dalam bentuk kuis gamifikasi yang disampaikan awareness learning has been implemented in
melalui aplikasi web, khususnya bagi karyawan the form of a gamified quiz, delivered via a web
yang teridentifikasi memiliki risiko paparan application, specifically for employees
Moderate hingga High. Tujuan utama dari identified as having Moderate to High-risk
inisiatif ini adalah untuk meningkatkan exposure. The primary objective of this
kemampuan karyawan dalam mengenali dan initiative is to enhance their ability to recognize
membedakan karakteristik umum pada email and distinguish common phishing email
phishing, sehingga dapat mengurangi potensi characteristics, thereby mitigating potential
risiko siber berdasarkan sudut pandang faktor cyber risks from the human factor perspective.
kesalahan manusia. Selain itu, Bank juga telah Additionally, the Bank has carried out a
melakukan thematic review terhadap parameter comprehensive thematic review of the security
keamanan pada platform analitik ancaman parameters within the cyber threat analytics
siber secara aktif dan real-time yang platform, which operates actively and in real
terintegrasi dengan file APK Mobile Banking time and is integrated with the Mobile Banking
terus dimonitor dan dievaluasi untuk APK file, are continuously monitored and
memastikan kesesuaian serta efektivitasnya evaluated to ensure their adequacy and
dalam mencegah potensi serangan dan effectiveness in preventing potential cyber-
ancaman siber pada aplikasi Mobile Banking attacks and threats on the Mobile Banking
yang terpasang pada perangkat nasabah. application installed on customers’ devices.
Untuk meningkatkan keamanan dan To enhance the security and confidentiality of
kerahasiaan data Nasabah, Bank saat ini telah customer data, Bank has conducted an
melakukan implementasi dan webinar implementation of the Clear Desk and Clear
sosialisasi terhadap Kebijakan Clear Desk dan Screen Policy, requiring all employees to be
Clear Screen (CDCS). Setiap karyawan responsible for maintaining a clean work area,
diwajibkan untuk bertanggung jawab dalam securely storing confidential documents, and
menjaga kebersihan area kerja, dalam turning off computer screens when not in use.
menyimpan dokumen rahasia di tempat yang This policy aims to protect sensitive
aman, dan mematikan layar komputer ketika information, increasing information security
tidak digunakan. Tujuan dari kebijakan ini awareness and to reduce potential risks such
adalah untuk untuk melindungi informasi as the loss of confidential documents and
sensitif, meningkatkan kesadaran keamanan unauthorized access.
informasi, dan mengurangi potensi risiko
seperti kehilangan dokumen rahasia dan akses
yang tidak sah.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank memiliki Kebijakan IT Risk Tools yang The Bank possesses an IT Risk Tools Policy,
merupakan panduan bagi unit kerja IT Risk which serves as a guideline for the IT Risk unit,
sebagai fungsi second line of defense Bank acting as the Bank's second line of defense in
dalam melakukan proses identifikasi, the processes of identifying, measuring,
pengukuran, pemantauan, dan pengendalian monitoring, and controlling IT usage risks. This
risiko penggunaan TI serta dalam rangka policy aims to achieve effective IT risk
mencapai tujuan pengelolaan risiko TI yang management objective. The Bank has also
efektif. Bank juga telah mengkinikan ketentuan revised its internal policy on IT and Cyber risk
internal terkait risiko TI dan Siber. management.
Bank juga telah melakukan penilaian secara The Bank has performed a self-assessment of
mandiri terhadap tingkat maturitas keamanan its cybersecurity and digital maturity level,
siber dan tingkat maturitas digital sesuai adhering to regulatory guidelines. This
dengan ketentuan regulator yang berlaku dan assessment has been incorporated into the
disampaikan kepada Regulator sebagai bagian Bank's most recent IT condition report
dari laporan kondisi terkini penyelenggaraan TI provided to the Regulator.
Bank.
Dalam Penilaian Tingkat Kesehatan Bank In Risk-Based Bank Rating, the Bank has
(PTKB), Bank telah menambahkan aspek risiko included cybersecurity risks as part of the
siber sebagai bagian dari profil risiko operational risk profile associated with the use
operasional terkait penggunaan Teknologi of Information Technology (IT). These aspects
Informasi (TI). Aspek tersebut mencakup encompass the utilization of up-to-date
penggunaan antivirus Endpoint Detection and antivirus Endpoint Detection and Response
Response (EDR) Bank berdasarkan jumlah (EDR) software, the frequency of cyber-
versi yang ter-update, frekuensi serangan attacks, and the impact of cyber incidents.
siber, dan dampak insiden siber. Selain itu, Furthermore, the Bank conducts continuous
Bank melakukan pemantauan berkelanjutan monitoring of outstanding vulnerability
terhadap temuan vulnerability assessment assessment findings within the Mobile Banking
pada aplikasi Mobile Banking yang belum application as part of strengthening its
ditindaklanjuti, sebagai bagian dari penguatan information security governance. This
tata kelola keamanan informasi. Langkah ini measurement will assist the Bank in monitoring
akan membantu Bank dalam melakukan the vulnerability of the IT systems to threats
pemantauan terhadap kerentanan sistem TI and cyber-attacks.
terhadap ancaman dan serangan siber.
Sebagai bagian dari komitmen Bank dalam As part of the Bank’s commitment to enhance
memperkuat ketahanan siber, Bank secara cyber resilience, the Bank proactively conducts
aktif melakukan kegiatan cyber patrol untuk cyber patrols to enable early detection and
mendeteksi secara dini dan memantau potensi continuous monitoring of potential misuse of its
penyalahgunaan aset digital milik Bank, Bank’s digital assets, including account
termasuk nomor akun, nomer rekening, situs numbers, bank accounts, websites, social
web, media sosial, dan logo resmi Bank. media platforms, and official logos. This
Inisiatif ini sekaligus merupakan bentuk initiative also serves to fulfill regulatory
pemenuhan terhadap ketentuan pelaporan reporting requirements set by Bank Indonesia
yang ditetapkan oleh regulator, dalam hal ini concerning the misuse of such assets. In
Bank Indonesia, terkait indikasi addition, the Bank has established a Cyber
penyalahgunaan aset-aset tersebut. Selain itu, Resilience and Security Forum involving the
Bank juga telah membentuk Forum Ketahanan first line, second line, and third line. The forum
dan Keamanan Siber yang melibatkan lini forms part of the Bank’s governance, risk
pertama, lini kedua, dan lini ketiga. Forum ini management, and internal control framework in
merupakan bagian dari kerangka kerja tata supporting the planning, implementation,
kelola, manajemen risiko, dan pengendalian monitoring, and continuous improvement of
internal Bank dalam mendukung proses information and cyber security within the Bank.
perencanaan, implementasi, pemantauan, dan
peningkatan berkelanjutan terkait keamanan
informasi dan siber di dalam Bank.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
46. Manajemen Modal dan Rasio Kewajiban 46. Capital Management And Minimum
Penyediaan Modal Minimum Required Capital Adequacy Ratio (CAR)
Dalam pengelolaan modal, Bank diwajibkan In capital management, the Bank is required to
untuk menjaga dan menguatkan posisi modal maintain and strengthen the capital position
yang mendukung pertumbuhan bisnis serta that supports business growth and maintains
menjaga kepercayaan investor, deposan, the confidence of investors, depositors,
pelanggan, dan pasar sebagaimana tercermin customers and the market as reflected in the
dari implementasi POJK No.11/POJK/03/2016 implementation of POJK No.11/POJK/03/2016
tentang Kewajiban Penyediaan Modal Minimum regarding Minimum Capital Adequacy
untuk Bank Umum sebagaimana diubah Requirement for Commercial Banks as latest
terakhir kali melalui POJK No. 27 tahun 2022 amended with POJK No. 27 year 2022 is
diungkapkan pada Catatan 49f. disclosed in Note 49f.
47. Analisis Kualitas Kredit 47. Credit Quality Analysis
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
Peningkatan Risiko Kredit secara Signifikan Significant Increase in Credit Risk
Ketika menentukan apakah risiko gagal bayar When determining whether the risk of default
pada instrumen keuangan telah meningkat on financial instruments has increased
secara signifikan sejak pengakuan awal, Bank significantly since initial recognition, the Bank
mempertimbangkan informasi yang wajar dan considers reasonable and supported relevant
terdukung, serta relevan yang tersedia tanpa information that is available without excessive
biaya atau upaya yang berlebihan. Hal tersebut costs or efforts. This includes quantitative and
mencakup informasi dan analisis kuantitatif dan qualitative information and analysis, based on
kualitatif, berdasarkan pengalaman historis dan historical experience and credit expert
penilaian pakar kredit dan termasuk perkiraan assessments and including forward-looking
masa depan (forward-looking). estimates.
Tujuan dari penilaian ini adalah untuk The purpose of this assessment is to identify
mengidentifikasi apakah peningkatan risiko whether a significant increase in credit risk of
kredit secara signifikan atas eksposur telah exposure has occurred by comparing:
terjadi dengan membandingkan:
• Probability of default (PD) atas umur tersisa • Probability of default (PD) for the remaining
pada tanggal pelaporan; dengan age at the reporting date; with
• Probability of default (PD) atas umur tersisa • Probability of default (PD) for the estimated
yang di estimasi pada saat pengakuan awal remaining age at initial recognition of the
eksposur (jika relevan, disesuaikan dengan exposure (if relevant, adjusted for change in
perubahan ekspektasi pembayaran dimuka). expectations of prepayment).
Bank menggunakan kriteria berikut dalam Bank use these criteria for determining
menentukan apakah peningkatan risiko kredit whether there has been a significant increase
secara signifikan atas eksposur telah terjadi: in credit:
• Pengujian kuantitatif berdasarkan • Quantitative test based on movement in
perubahan probability of default (PD) probability of default (PD)
• Indikator kualitatif • Qualitative indicators
• Tertunggak lebih dari 30 hari • A backstop of 30 days past due
Credit Risk Grades Credit Risk Grades
Bank mengalokasikan setiap eksposur ke credit The Bank allocated each exposure to credit
risk grades berdasarkan variasi data yang risk grades based on a variety of data that is
ditentukan untuk memprediksi risiko gagal determined to predict the risk of default and
bayar dan menerapkan pengalaman atas apply credit experience judgement. Credit risk
kredit. Credit risk grades ditetapkan grades are determined using qualitative and
menggunakan faktor kualitatif dan kuantitatif quantitative factors that can indicate the risk of
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
yang dapat mengindikasikan risiko gagal bayar. default. These factors vary depending on the
Faktor-faktor ini bervariasi tergantung pada nature of the exposure and the type of
sifat eksposur dan jenis peminjam. borrower.
Credit risk grades ditetapkan dan dikalibrasi Credit risk grades are determined and
sedemikian rupa sehingga risiko terjadinya calibrated in such a way that the risk of default
gagal bayar meningkat secara eksponensial is increasing exponentially as credit risk rating
seiring dengan penurunan rating risiko kredit, decreases, for example, the difference
sebagai contoh, selisih antara credit risk rating between credit risk rating grades 1 and 2 is
grades 1 dan 2 lebih kecil dari pada selisih smaller than the difference between credit risk
antara credit risk rating grades 2 dan 3. rating grades 2 and 3.
Setiap eksposur dialokasikan ke credit risk Each exposure is allocated to credit risk
grades pada pengakuan awal berdasarkan grades at initial recognition based on available
informasi yang tersedia tentang peminjam. information about the borrower. This exposure
Eksposur ini dipantau secara berkelanjutan, is monitored on an ongoing basis, and may
dan dapat mengakibatkan eksposur result in the exposure being moved to a
dipindahkan ke credit risk grades yang different credit risk grade. Monitoring uses
berbeda. Pemantauan menggunakan informasi information about debtor payments which is
tentang ketepatan pembayaran yang biasanya usually supported by data such as financial
didukung data-data seperti laporan keuangan, reports, use of credit facilities and estimates of
penggunaan fasilitas kredit dan estimasi economic conditions.
kondisi ekonomi.
Penentuan Struktur Probability of Default Determination of the Probability of Default
Structure
Credit risk grades adalah input utama dalam Credit risk grades are the main input in
penentuan struktur PD term structure atas determining the PD term structure of the
eksposur. Bank mengumpulkan informasi exposure. The Bank collects performance and
kinerja dan gagal bayar tentang eksposur risiko default information about credit risk exposures,
kredit yang dianalisis berdasarkan jenis produk which are analyzed by product and borrower
dan peminjam serta penilaian risiko kredit. type as well as credit risk assessment. For
Untuk beberapa portofolio terutama produk some portfolios especially treasury products,
treasury, informasi yang dibeli dari penilai kredit information purchased from external credit
eksternal juga digunakan. assessors is also used.
Bank menggunakan model statistik untuk The Bank uses a statistical model to analyze
menganalisis data yang dikumpulkan dan the collected data and produce an estimate of
menghasilkan perkiraan probability of default the probability of default (PD) for the remaining
(PD) atas umur tersisa dan bagaimana hal ini life and how this is expected to change as a
diperkirakan akan berubah sebagai akibat dari result of the passage of time.
berlalunya waktu.
Analisis ini mencakup identifikasi dan kalibrasi This analysis includes the identification and
hubungan antara perubahan tingkat gagal calibration of the relationship between changes
bayar dan perubahan dalam faktor-faktor in default rates and changes in key
makroekonomi utama pada risiko gagal bayar. macroeconomic factors on the risk of default.
Untuk sebagian besar eksposur, indikator For most exposures, the main macroeconomic
makroekonomi utama meliputi: pertumbuhan indicators include: GDP growth, benchmark
PDB, suku bunga acuan dan tingkat interest rates and the unemployment rate.
pengangguran.
Penentuan Terjadinya Peningkatan Risiko Determination of Significant Increase in
Kredit secara Signifikan Credit Risk
Bank menggunakan sejumlah kriteria untuk The Bank uses several criteria for determining
menentukan telah terjadi peningkatan risiko that credit risk has increased significantly.
kredit secara signifikan.
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kriteria tersebut ditetapkan menggunakan The criteria are determined using qualitative
faktor kuantitatif dan kualitatif termasuk and quantitative factors including determination
penentuan berdasarkan status hari tunggakan based on arrear day status that can indicate
yang dapat mengindikasikan telah terjadi significant increase in credit risk since initial
peningkatan risiko kredit yang signifikan recognition.
terhadap saat awal diberikan.
Bank dimungkinkan menggunakan penilaian The Bank can also use the judgment of credit
dari analis kredit dan pengalaman historis yang analysts and, if possible, relevant historical
relevan, dalam menentukan bahwa eksposur experience, in determining that the exposure
mungkin saja telah mengalami peningkatan may have experienced a significant increase in
risiko kredit yang signifikan berdasarkan credit risk based on certain qualitative
indikator kualitatif tertentu yang dianggap dapat indicators that are considered to indicate the
mengindikasikan hal tersebut dimana effects may not be fully reflected in quantitative
pengaruhnya mungkin belum sepenuhnya analysis.
tercermin pada saat dilakukan analisis
kuantitatif.
Bank menentukan bahwa peningkatan risiko The Bank determines that a significant
kredit secara signifikan belum terjadi apabila increase in credit risk has not occurred if it is
masih kurang dari 30 hari tunggakan. Hari still less than 30 days in arrears. Arrear days
tunggakan ditentukan dengan menghitung are determined by counting the number of
jumlah hari sejak tanggal jatuh tempo awal days from the initial due date where full
dimana pembayaran penuh belum diterima. payment has not been received.
Bank memantau efektivitas kriteria yang The Bank monitors the effectiveness of the
digunakan dalam mengidentifikasi peningkatan criteria used in identifying significant increases
risiko kredit yang signifikan dengan cara reviu in credit risk by periodic review.
berkala.
Modifikasi Aset Keuangan Modification of Financial Assets
Ketentuan kontraktual pinjaman dapat Loan contractual terms can be modified for a
dimodifikasi untuk beberapa alasan, termasuk number of reasons, including changes in
perubahan kondisi pasar, retensi pelanggan market conditions, customer retention and
dan faktor-faktor lain yang tidak terkait dengan other factors not related to the current credit
penurunan kredit saat ini. Pinjaman yang decline. Loans with modified contractual terms
ketentuan kontraktualnya dimodifikasi dapat can cause the initial loan to be derecognized
menyebabkan pinjaman awal dihentikan and recognized the modified loan as a new
pengakuannya dan pinjaman hasil modifikasi loan at fair value.
diakui sebagai pinjaman baru pada nilai wajar.
Ketika ketentuan kontraktual pinjaman When the contractual terms of the loan are
dimodifikasi dan tidak mengakibatkan modified and do not result in termination of
penghentian pengakuan, penentuan terjadinya recognition, determining the occurrence of a
peningkatan risiko kredit secara signifikan significant increase in credit risk is done by
dilakukan dengan cara membandingkan: comparing:
• Sisa PD sepanjang umur pada tanggal • PD remainder life at reporting date based
pelaporan berdasarkan ketentuan yang on modified provision; with
dimodifikasi; dengan
• Sisa PD sepanjang umur yang diestimasi • Residual PD throughout the estimated age
berdasarkan data pada saat pengakuan based on data at initial recognition and
awal dan ketentuan kontraktual awal. initial contractual provisions.
Definisi Gagal Bayar (Default) Definition of Failed Payment (Default)
Bank menganggap aset keuangan dalam The Bank considers financial assets as default
keadaan default/gagal bayar ketika: when:
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• Debitur telah melewati jatuh tempo lebih dari • The debtors have past due more than 90
90 hari atas kewajiban kredit material days for any material credit obligations to
apapun kepada Bank. the Bank.
Dalam menilai apakah debitur dalam keadaan In assessing whether a debtor is in default, the
default/gagal bayar, Bank mempertimbangkan Bank considers the following indicators:
indikator berikut:
• Kualitatif seperti pelanggaran persyaratan • Qualitative such as violations of the terms
perjanjian (covenants); of the agreement (covenants);
• Kuantitatif seperti status tunggakan; dan • Quantitative such as arrears status; and
• Berdasarkan data yang dikembangkan • Based on data developed internally and
secara internal dan diperoleh dari sumber obtained from external sources.
eksternal.
Input, Asumsi, dan Teknik yang digunakan Inputs, Assumptions, and Techniques used
dalam mengestimasi penurunan nilai. in estimating impairment.
Penggunaan informasi perkiraan masa Use of forward-looking information
depan (forward-looking)
Bank menggunakan informasi forward-looking The Bank uses forward-looking information in
dalam menilai apakah telah terjadinya assessing whether there has been a significant
peningkatan risiko kredit secara signifikan dan increase in credit risk and measurement of
pengukuran kerugian kredit ekspektasian. expected credit losses. Based on advice from
Berdasarkan saran dari Komite Manajemen the Risk Management Committee and
Risiko dan pertimbangan berbagai informasi consideration of various actual information and
aktual dan perkiraan eksternal, Bank external forecast, the Bank formulated a base
merumuskan pandangan dasar (base case) case for the movement of relevant economic
tentang pergerakan variabel ekonomi yang variables in future as well as forecasts of other
relevan dimasa depan serta perkiraan skenario possible scenarios. This process involves
lain yang mungkin terjadi. Proses ini meliputi developing two or more additional economic
pengembangan dua atau lebih skenario scenarios and considering the relative
ekonomi tambahan dan mempertimbangkan probabilities of the possible outputs. External
probabilitas relatif dari keluaran (output) yang information includes economic data and
mungkin. Informasi eksternal mencakup data estimateds published by, such as government
ekonomi dan perkiraan yang diterbitkan oleh, agencies and selected private sector analysts.
seperti badan pemerintah dan analis sektor
swasta.
Pandangan dasar (base case) mencerminkan The base case reflects the output with the
keluaran dengan probabilitas yang paling highest probability. Another scenario, reflects
tinggi. Skenario yang lain, mencerminkan more optimistic outputs and more pessimistic
keluaran yang lebih optimis dan keluaran yang outputs.
lebih pesimis.
Skenario ekonomi yang dirumuskan The economic scenario is formulated using the
menggunakan kisaran indikator utama berikut: following range of key indicators:
2025 2026
Tingkat pengangguran/Unemployment Kisaran antara 4.50% hingga 5.50%/ Kisaran antara 4.50% hingga 5.50%/
Range between 4.50% to 5.50% Range between 4.50% to 5.50%
Suku bunga/Interest rates Kisaran antara 5.00% hingga 6.00%/ Kisaran antara 4.75% hingga 5.75%/
Range between 5.00% to 6.00% Range between 4.75% to 5.75%
Inflasi/Inflaton rate Kisaran antara 1.50% hingga 3.50%/ Kisaran antara 1.50% hingga 3.50%/
Range between 1.50% to 3.50% Range between 1.50% to 3.50%
Brent Oil Price Kisaran antara USD 70 hingga USD 95/ Kisaran antara USD 70 hingga USD 95/
Range between USD 70 to USD 95 Range between USD 70 to USD 95
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss
Input utama dalam pengukuran kerugian kredit The main inputs in measuring expected credit
ekspektasian adalah variabel berikut: loss are the following variables:
• Probability of default (PD) • Probability of default (PD)
• Loss of given default (LGD) • Loss of given default (LGD)
• Exposure at default (EAD) • Exposure at default (EAD)
Parameter ini umumnya berasal dari model These parameters generally come from
statistik yang dikembangkan secara internal statistical models that are developed internally
dan data historis lainnya. Parameter ini and other historical data. This parameter is
disesuaikan untuk mencerminkan informasi adjusted to reflect forward-looking information.
forward-looking.
Estimasi PD adalah estimasi pada tanggal PD estimation is an estimate on a certain date,
tertentu, yang dihitung berdasarkan model which is calculated based on a statistical
peringkat statistik, dan dinilai menggunakan ranking model, and is assessed using a rating
rating yang disesuaikan dengan berbagai that is adjusted to various categories of
kategori dari debitur dan eksposur. Model debtors and exposures. This statistical model
statistik ini didasarkan pada data yang disusun is based on data compiled internally consisting
secara internal yang terdiri dari faktor kuantitatif of quantitative and qualitative factors.
dan kualitatif.
LGD adalah besarnya kerugian jika terjadi LGD is the amount of loss if there is a default.
gagal bayar. Parameter LGD diestimasi secara LGD parameters are historically estimated
historis berdasarkan tingkat pemulihan atas based on the level of recovery of claims
klaim terhadap debitur yang gagal bayar. Model against debtors who default. The LGD model
LGD mempertimbangkan jaminan dan biaya considers collateral and the cost of recovering
pemulihan setiap jaminan yang merupakan any collateral that is an integral part of a
bagian integral dari aset keuangan. financial asset.
EAD merepresentasikan estimasi eksposur jika EAD represents the estimated exposure in
terjadi gagal bayar. EAD suatu aset keuangan case of default. EAD of a financial asset is the
adalah jumlah tercatat bruto. Untuk komitmen gross carrying amount. For loan commitments
pinjaman dan jaminan keuangan, EAD and financial guarantees, EAD includes the
mencakup jumlah yang telah ditarik, serta amount that has been withdrawn, as well as
jumlah potensial di masa depan yang akan potential future amounts to be withdrawn,
ditarik, yang diestimasi berdasarkan which are estimated based on historical
pengamatan historis dan perkiraan observations and forward-looking estimates.
berwawasan ke depan (forward-looking).
Ketika pemodelan parameter dilakukan secara When parameter modeling is done collectively,
kolektif, instrumen keuangan dikelompokkan financial instruments are Banked according to
berdasarkan kesamaan karakteristik risiko yang the similarity of risk characteristics which
meliputi: include:
• Jenis instrumen; • Type of instrument;
• Peringkat risiko kredit; • Credit risk rating;
• Jenis agunan; • Type of collateral;
• Tanggal pengakuan awal; • Date of initial recognition;
• Sisa waktu jatuh tempo. • Remaining due date.
161
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
a. Analisis risiko kredit berdasarkan internal a. Credit risk analysis based on internal
rating grades diungkapkan pada rating grades is disclosed in Note 49g.
Catatan 49g.
Cadangan kerugian kredit untuk aset Allowance for credit losses for financial
keuangan yang diklasifikasikan pada nilai assets classified as fair value through
wajar melalui penghasilan komprehensif other comprehensive income is not
lain tidak diakui pada laporan posisi recognized in the statement of financial
keuangan karena nilai tercatat aset position because the carrying value of the
keuangan tersebut adalah nilai wajar. financial assets is fair value.
b. Analisis risiko kredit berdasarkan b. Credit risk analysis based on probability of
probability of default: default:
31 Desember/December 31, 2025
Kerugian Kredit Kerugian
Sepanjang Kredit
Umurnya Sepanjang
Tidak Umurnya
Mengalami Mengalami
Kerugian Penurunan Penurunan
Kredit Nilai/ Nilai/
Ekspektasian Lifetime Lifetime
12 Bulan/ ECL not ECL-Credit Jumlah/
12-Month ECL Credit-Impaired Impaired Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans at
measured amortized cost
Kredit Non Bank/Loan from
Non-Bank
0.66% - 4.10% 61,996,317 1,071,132 31,044 63,098,493
4.32% - 29.81% 540,357 2,506 905,679 1,448,542
6.32% - 66.14% -- 426,448 2,744 429,192
13.29% - 86.00% -- 1,093,188 20,847 1,114,035
100,00% -- -- 1,065,730 1,065,730
Kredit Bank/Loan from Bank
0,00% 83,399 -- -- 83,399
62,620,073 2,593,274 2,026,044 67,239,391
Dikurangi/Less:
Pendapatan bunga yang
ditangguhkan/
Unearned interest income (8,857)
Cadangan kerugian kredit/
Loss allowance (192,734) (102,556) (509,510) (804,800)
Nilai tercatat/Carrying amount 66,425,734
162
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2024
Kerugian Kredit Kerugian
Sepanjang Kredit
Umurnya Sepanjang
Tidak Umurnya
Mengalami Mengalami
Kerugian Penurunan Penurunan
Kredit Nilai/ Nilai/
Ekspektasian Lifetime Lifetime
12 Bulan/ ECL not ECL-Credit Jumlah/
12-Month ECL Credit-Impaired Impaired Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans at
measured amortized cost
Kredit Non Bank/Loan from
Non-Bank
0,66% - 3,58% 59,629,085 1,146,033 57,069 60,832,187
4,29% - 28,60% 437,953 20,309 858,126 1,316,388
5,89% - 64,24% -- 336,846 1,908 338,754
11,98% - 84,29% -- 937,879 5,467 943,346
100,00% -- 6,512 1,056,384 1,062,896
Kredit Bank/Loan from Bank
0,00% 161,081 -- -- 161,081
60,228,119 2,447,579 1,978,954 64,654,652
Dikurangi/Less:
Pendapatan bunga yang
ditangguhkan/
Unearned interest income (9,371)
Cadangan kerugian kredit/
Loss allowance (187,886) (95,291) (381,700) (664,877)
Nilai tercatat/Carrying amount 63,980,404
c. Analisis risiko kredit berdasarkan external c. Credit risk analysis based on external
rating grades diungkapkan pada rating grades is disclosed in Note 49g.
Catatan 49g.
Analisis Sensitivitas Kerugian Kredit Sensitivity Analysis of Expected Credit
Ekspektasian Terhadap Kondisi Ekonomi Loss for Future Economic Conditions
Masa Depan
Asumsi ekonomi yang disajikan berikut ini The economic assumptions presented below
disusun secara internal untuk keperluan are prepared internally for the purpose of
perhitungan kerugian kredit ekspektasian. calculating expected credit losses.
Skenario Moderat/Moderate Scenario 2025 2026 2027 2028 2029
Skenario Moderat/Moderate Scenario
Interbank 6.00% 5.75% 5.25% 4.75% 4.25%
Brent 80 80 80 80 80
Inflasi/Inflation 2.50% 2.50% 2.50% 2.50% 2.50%
Tingkat pengangguran/Unemployment 5.00% 5.00% 5.00% 5.00% 5.00%
Skenario Optimis/Upside Scenario
Interbank 5.75% 5.50% 5.00% 4.50% 4.00%
Brent 75 75 75 75 75
Inflasi/Inflation 1.50% 1.50% 1.50% 1.50% 1.50%
Tingkat pengangguran/Unemployment 4.50% 4.50% 4.50% 4.50% 4.50%
Skenario Pesimis/Downside Scenario
Interbank 6.25% 6.00% 5.50% 5.00% 4.50%
Brent 85 85 85 85 85
Inflasi/Inflation 3.50% 3.50% 3.50% 3.50% 3.50%
Tingkat pengangguran/Unemployment 5.50% 5.50% 5.50% 5.50% 5.50%
163
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Aset Keuangan
yang Diukur
pada Nilai
Wajar Melalui
Aset Keuangan Penghasilan
yang Diukur Komprehensif
pada Biaya Lain/Financial
Perolehan di Assets
Amortisasi / Measured at
Financial Fair Value
Assets through Other
Rasio Kerugian Kredit Ekspektasian Terhadap Measured at Comprehensive
Aset Keuangan/ Amortized Cost Income Total/Total
ECL Ratio to Financial Assets Rupiah Rupiah Rupiah
31 Desember/December 31, 2025
Kerugian kredit ekspektasian yang dilaporkan/
Reported expected credit losses 808,924 -- 808,924
Nilai tercatat bruto/Gross carrying amount 75,905,787 38,913,960 114,819,747
Rasio kerugian kredit ekspektasian yang
dilaporkan terhadap nilai tercatat bruto/expected credit loss
ratio to gross carrying amount 1.07% 0.000% 0.70%
31 Desember/December 31, 2024
Kerugian kredit ekspektasian yang dilaporkan/
Reported expected credit losses 659,179 749 659,928
Nilai tercatat bruto/Gross carrying amount 66,441,733 45,748,127 112,189,860
Rasio kerugian kredit ekspektasian yang
dilaporkan terhadap nilai tercatat bruto/expected credit loss
ratio to gross carrying amount 0.99% 0.002% 0.59%
48. Rekonsiliasi Liabilitas yang Timbul dari 48. Reconciliation of Liabilities Arising from
Aktivitas Pendanaan Financing Activities
Perubahan pada liabilitas yang timbul dari Changes in liabilities arising from financing
aktivitas pendanaan pada laporan arus kas activities in the cash flow statement is as
adalah sebagai berikut: follows:
1 Januari/ Arus Kas/ Lain-lain/ 31 Desember/
January 2025 Cashflow Others December 2025
Pinjaman yang diterima 3,987,600 (453,600) - 3,534,000 Borrowings
Obligasi subordinasi 50,000 - - 50,000 Subordinated Bonds
Total 4,037,600 - 453,600 - 3,584,000 Total
1 Januari/ Arus Kas/ Lain-lain/ 31 Desember/
January 2024 Cashflow Others December 2024
Pinjaman yang diterima 2,909,228 1,078,372 - 3,987,600 Borrowings
Obligasi subordinasi 50,000 - - 50,000 Subordinated Bonds
Total 2,959,228 1,078,372 - 4,037,600 Total
49. Informasi Tambahan yang Tidak 49. Additional Information that is Not Required
Dipersyaratkan Oleh Standar Akuntansi by Indonesian Accounting Standars
Indonesia
Informasi tambahan berikut yang disajikan The following additional information presented
dibawah ini merupakan informasi yang below is information required by applicable
disyaratkan oleh regulasi yang berlaku dan regulations and is not information required by
bukan/tidak merupakan informasi yang Indonesian Accounting Standards:
dipersyaratkan oleh Standar Akuntansi
Indonesia:
164
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
a. Giro pada Bank Indonesia a. Current Accounts with Bank Indonesia
Bank dipersyaratkan untuk memiliki Giro The Bank is required to maintain minimum
Wajib Minimum (GWM) dalam mata uang statutory reserves (GWM) in Rupiah for
Rupiah dalam kegiatannya sebagai bank conventional banking activities and
umum dan GWM dalam mata uang asing statutory reserves in foreign currencies for
dalam kegiatannya melakukan transaksi foreign exchange transactions.
mata uang asing.
GWM primer adalah simpanan minimum Primary minimum statutory reserve is a
yang wajib dipenuhi oleh Bank dalam minimum reserve that should be maintained
bentuk saldo rekening giro pada Bank by the Bank in current accounts with Bank
Indonesia. Penyangga Likuiditas Indonesia. Macroprudential Liquidity Buffer
Makroprudensial (dahulu GWM sekunder) (formerly secondary minimum statutory
adalah cadangan minimum yang wajib reserve) which is the minimum reserves
dipelihara oleh Bank berupa Sertifikat Bank that should be maintained by the Bank,
Indonesia (SBI), Surat Utang Negara comprised of Certificates of Bank Indonesia
(SUN), Surat Berharga Syariah Negara (SBI), Government Debenture Debt (SUN),
(SBSN), dan Sertifikat Rupiah Bank Sharia Government Securities (SBSN), and
Indonesia (SRBI). GWM Rasio Intermediasi Bank Indonesia Rupiah Securities (SRBI).
Makroprudensial (RIM) (dahulu GWM LFR) The minimum statutory reserve on
adalah tambahan simpanan minimum yang Macroprudential Intermediation Ratio (RIM)
wajib dipenuhi oleh Bank dalam bentuk (formerly minimum statutory reserve on
saldo rekening giro pada Bank Indonesia, LFR) is the additional reserve that should
jika RIM Bank di bawah minimum RIM be maintained by the Bank in the form of
target Bank Indonesia (84%) atau jika di current accounts with Bank Indonesia, if the
atas maksimum RIM target Bank Indonesia Bank’s RIM is below the minimum of RIM
(94%) dan Kewajiban Penyediaan Modal targeted by Bank Indonesia (84%) or if the
Minimum (KPMM) Bank lebih kecil dari Bank’s RIM is above the maximum of RIM
KPMM Insentif Bank Indonesia sebesar targeted by Bank Indonesia (94%) and the
14%. Capital Adequacy Ratio (CAR) is below
Bank Indonesia requirement of 14%.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the
Giro Wajib Minimum Bank telah sesuai Bank's Minimum Statutory Reserve has
dengan Peraturan Bank Indonesia (PBI) No. complied with Bank Indonesia Regulation
24/4/PBI/2022 tanggal 1 Maret 2022 (PBI) No. 24/4/PBI/2022 dated 1 March
tentang Giro Wajib Minimum Bank Umum 2022 concerning Minimum Statutory
dalam Rupiah dan Valuta Asing bagi Bank Reserve of Commercial Banks with BI in
Umum Konvensional dan Peraturan Rupiah and Foreign Currency and Members
Anggota Dewan Gubernur (PADG) No. 8 of the Board of Governors (PADG)
tahun 2025 tanggal 27 Maret 2025, yang Regulation No. 8/2025 dated
masing-masing sebesar: March 27, 2025, which are as follows:
2025 2024
Rupiah Rupiah
- GWM Primer 9.00% 9.00% Primary Reserves -
Harian 0.00% 0.00% Daily
Rata-rata 9.00% 9.00% Average
- PLM (d/h GWM Sekunder) 4.00% 5.00% PLM (Formerly Statutory Reserve) -
Mata uang asing Foreign currencies
- GWM Primer 4.00% 4.00% Primary Reserves -
Harian 2.00% 2.00% Daily
Rata-rata 2.00% 2.00% Average
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the
Giro Wajib Minimum Bank telah sesuai Bank's Minimum Statutory Reserve has
dengan Peraturan Bank Indonesia (PBI) No. complied with Bank Indonesia Regulation
165
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
24/4/PBI/2022 tanggal 1 Maret 2022 (PBI) No. 24/4/PBI/2022 dated 1 March
tentang Giro Wajib Minimum Bank Umum 2022 concerning Minimum Statutory
dalam Rupiah dan Valuta Asing bagi Bank Reserve of Commercial Banks with BI in
Umum Konvensional dan Peraturan Rupiah and Foreign Currency and
Anggota Dewan Gubernur (PADG) No. 8 Members of the Board of Governors
tahun 2025 tanggal 27 Maret 2025. (PADG) Regulation No. 8/2025 dated
March 27, 2025.
Bank juga mendapatkan insentif likuiditas Banks also receive macroprudential
makroprudensial berdasarkan PADG liquidity incentives based on PADG
No.24/12/PADG/2022 tertanggal 20 Juli No.24/12/PADG/2022 dated July 20, 2022;
2022; PADG No.11 tahun 2023 tanggal 27 PADG No.11 of 2023 dated September 27,
September 2023; PADG No. 4 tahun 2024 2023; PADG No.4 of 2024 dated May 22,
tanggal 22 Mei 2024; dan terakhir kali 2024; and latest amendment through
diubah dengan PADG No.7 tahun 2025 PADG No.7 year 2025 dated March 26,
tanggal 26 Maret 2025 tentang perubahan 2025 concerning amendments to PADG No
atas PADG No 11 tahun 2023 tentang 11 of 2023 concerning Implementation
Peraturan Pelaksanaan Kebijakan Insentif Regulations for Macroprudential Liquidity
Likuiditas Makroprudensial. Incentive Policies.
Rasio GWM Bank pada tanggal 31 As of December 31, 2025 and 2024, the
Desember 2025 dan 2024 adalah sebagai GWM ratios of the Bank are as follows
berikut (tidak diaudit): (unaudited):
2025 2024
Rupiah Rupiah
- GWM Primer 7.94% 9.55% Primary Reserves -
Harian 0.00% 0.00% Daily
Rata-rata *) 4.72% 7.95% Average
- RIM (d/h GWM LFR) 3.22% 1.60% RIM (Formerly LFR Reserve) -
- PLM (d/h GWM Sekunder) 49.89% 51.11% PLM (Formerly Secondary Reserves) -
Mata uang asing Foreign currencies
- GWM Primer 4.01% 4.12% Primary Reserves -
Harian 2.00% 2.12% Daily
Rata-rata 2.01% 2.00% Average
*) Perhitungan GWM rata-rata 31 Desember 2025 *) The calculation of the average of the Minimum
dan 2024 telah memperhitungkan insentif KLM Statutory Reserve requirement for December 31,
yang diterima oleh Bank dengan total masing- 2025 and 2024 has taken into account KLM
masing sebesar 4,40% dan 1,10%. Dengan incentives received by the Bank by total amounted
demikian, Bank telah memenuhi ketentuan Bank to 4.40% and 1.10%, respectively. Thus, the Bank
Indonesia. has complied with Bank Indonesia regulations.
Pengungkapan lebih lanjut giro pada Bank The further disclosures on current accounts
Indonesia diungkapkan pada Catatan 5 with Bank Indonesia are presented in
Note 5.
166
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
b. Kredit yang Diberikan b. Loans
Berdasarkan kolektibilitas sesuai By Financial Service Authority
Peraturan OJK Regulation collectibility
31 Desember/December 31,
2025 2024
Cadangan Cadangan
Kerugian Kerugian
Penurunan Penurunan
Nilai/ Nilai/
Allowance for Allowance for
Pokok/ Impairment Pokok/ Impairment
Principal Losses Principal Losses
Lancar 58,335,006 182,867 54,836,923 176,696 Current
Dalam perhatian khusus 7,795,657 234,338 8,728,172 186,261 Special mention
Kurang lancar 86,800 27,571 69,158 24,448 Substandard
Diragukan 134,293 46,734 118,971 43,852 Doubtful
Macet 887,635 313,290 901,428 233,620 Loss
Total 67,239,391 804,800 64,654,652 664,877 Total
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, total
jumlah kredit yang telah dihentikan loans which interest income therein have
pengakuan pendapatan bunganya (kredit ceased to accrue (non-performing loans)
bermasalah) masing-masing sebesar amounted to Rp1,108,728 and
Rp1.108.728 dan Rp1.089.557 atau Rp1,089,557 or representing 1.65% and
sebesar 1,65% dan 1,69% dari jumlah 1.69% of total loans, respectively.
kredit yang diberikan.
Rasio kredit usaha kecil terhadap jumlah Ratio of small business loans to total
kredit loans
Rasio kredit UMKM terhadap kredit yang Ratio of SME credits to loans as of
diberikan pada tanggal 31 Desember 2025 December 31, 2025 and 2024 are 16.23%
dan 2024 adalah masing-masing sebesar and 14.61%, respectively.
16,23% dan 14,61%.
Kredit yang direstrukturisasi Restructured loans
Berikut ini adalah jenis dan jumlah kredit Below are the types and amounts of
yang telah direstrukturisasi per restructured loans as of 31 December 2025
31 Desember 2025 dan 2024: and 2024:
2025 2024
Kredit yang direstrukturisasi 2,674,447 2,927,917 Restructuring loan
Cadangan kerugian penurunan nilai (348,493) (241,854) Allowance for impairment losses
Total 2,325,954 2,686,063 Total
Termasuk dalam saldo 31 Desember 2025 Included in the balance of December 31,
dan 2024, kredit yang direstrukturisasi 2025 and 2024, restructured loans
masing-masing sebesar Rp340.893 dan amounting to Rp340,893 and Rp511,867,
Rp511.867 merupakan kredit yang respectively, which are restructured loans
direstruktur terkait dampak dari pandemi related to the impact of the Covid-19
Covid-19. pandemic.
167
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kredit bermasalah dan cadangan Non-performing loans and allowance for
kerugian penurunan nilai berdasarkan impairment losses by economic sector
sektor ekonomi
31 Desember/December 31,
2025 2024
Cadangan Cadangan
Kerugian Kerugian
Penurunan Penurunan
Nilai/ Nilai/
Allowance for Allowance for
Pokok/ Impairment Pokok/ Impairment
Principal Losses Principal Losses
Pengangkutan,
pergudangan Transportation, warehouse
dan komunikasi 274,206 88,157 226,141 77,450 and communication
Jasa usaha 203,110 123,410 213,730 63,744 Business services
Konstruksi 194,322 18,572 198,200 13,817 Construction
Perdagangan, restoran Trading, restaurant
dan perhotelan 146,162 44,881 148,702 32,937 and hotel
Pertambangan 65,345 24,905 62,243 23,615 Mining
Perindustrian 21,789 15,710 21,234 15,574 Social services
Jasa sosial 8,881 2,586 11,722 3,536 Industrial
Pertanian, perburuan Agriculture, hunting and
dan sarana pertanian 116 37 276 90 agriculture improvement
Lain-lain 194,797 69,337 207,309 71,157 Others
Total 1,108,728 387,595 1,089,557 301,920 Total
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024, there
tidak terdapat pelanggaran maupun were no any breach nor violation of Legal
pelampauan Batas Maksimum Pemberian Lending Limit (LLL) to related parties and third
Kredit (BMPK) kepada pihak berelasi dan parties as required by The Financial Services
pihak ketiga sesuai dengan peraturan yang Authority regulations.
ditetapkan Otoritas Jasa Keuangan.
Pengungkapan lebih lanjut pada kredit yang The further disclosures on loans are presented
diberikan diungkapkan pada in Note 11.
Catatan 11.
c. Aset Lain-lain c. Other Assets
Pada tanggal 31 Desember 2025 dan 2024, As of December 31, 2025 and 2024,
agunan yang diambil alih berdasarkan foreclosed assets based on collectibility are
kolektibilitas adalah sebagai berikut: as follows:
2025 2024
Lancar 19,449 32,890 Current
Kurang lancar 71,333 761,816 Sub standard
Diragukan 110,489 528,790 Doubtful
Macet 536,010 10,937 Loss
Saldo akhir tahun 737,281 1,334,433 Ending balance
Cadangan kerugian penurunan nilai (14,163) (10,185) Allowance for impairment losses
Neto 723,118 1,324,248 Net
Pengungkapan lebih lanjut pada aset lain- The further disclosures on other assets are
lain diungkapkan pada Catatan 14. presented in Note 14.
d. Obligasi Subordinasi d. Subordinated Bonds
Penerbitan obligasi subordinasi tersebut The issuance of the subordinated bonds
untuk memenuhi ketentuan POJK No.5/ was intended to comply with the provisions
2024 tanggal 27 Maret 2024 tentang of POJK No. 5/2024 dated March 27, 2024
Penetapan Status Pengawasan dan concerning the Determination of
Penanganan Permasalahan Bank Umum. Supervisory Status and the Handling of
Problems of Commercial Banks.
168
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pengungkapan lebih lanjut obligasi The further disclosures on subordinated
subordinasi diungkapkan pada Catatan 23. bonds are presented in Note 23.
e. Aset dan Liabilitas Moneter dalam Mata e. Assets and Liabilities Denominated in
Uang Asing Foreign Currency
Posisi Devisa Neto (“PDN”) Bank adalah The Bank’s Net Open Position (“NOP”) was
sebagai berikut: as follows:
31 Desember/December 31, 2025
Mata uang asing
(dalam nilai penuh)/
Foreign currencies
(in full amount) Ekuivalen Rupiah/Equivalent in Rupiah
Posisi Devisa
Neto/
Aset/ Liabilitas/ Aset/ Liabilitas/ Net Open
Assets Liabilities Assets Liabilities Position
Dolar Amerika Serikat 1,678,393,575 1,680,335,830 27,987,213 28,019,600 32,387 United States Dollar
Yen Jepang 14,835,017,488 14,883,446,621 1,579,929 1,585,087 5,158 Japanese Yen
Dolar Singapura 29,307,237 29,938,895 379,970 388,159 8,189 Singapore Dollar
Euro Eropa 5,340,128 5,149,796 104,514 100,789 3,725 European Euro
Dolar Hong Kong 1,966,250 1,944,344 4,212 4,165 47 Hong Kong Dollar
Dolar Selandia Baru 735,405 718,938 7,079 6,920 159 New Zealand Dollar
Poundsterling Inggris 1,749,636 1,671,071 39,261 37,498 1,763 Great Britain Poundsterling
Yuan China 13,017,678 11,183,063 31,043 26,668 4,375 Chinese Yuan
Franc Swiss 50,696 50,013 1,066 1,052 14 Swiss Franc
Dolar Australia 18,089,777 18,374,019 201,742 204,912 3,170 Australian Dollar
30,336,029 30,374,850 58,987
Total Modal Tier I dan Tier II
bulan Desember 2025, setelah Total Tier I and Tier II Capital of
dikurangi dengan modal December 2025 net of capital
pengurang 24,592,761 deduction
Rasio PDN 0.24% NOP Ratio
31 Desember/December 31, 2024
Mata uang asing
(dalam nilai penuh)/
Foreign currencies
(in full amount) Ekuivalen Rupiah/Equivalent in Rupiah
Posisi Devisa
Neto/
Aset/ Liabilitas/ Aset/ Liabilitas/ Net Open
Assets Liabilities Assets Liabilities Position
Dolar Amerika Serikat 1,131,307,018 1,135,007,915 18,208,386 18,267,952 59,566 United States Dollar
Yen Jepang 14,802,502,018 14,823,019,568 1,525,102 1,527,216 2,114 Japanese Yen
Dolar Singapura 26,693,030 26,813,596 316,168 317,596 1,428 Singapore Dollar
Euro Eropa 5,472,709 5,365,412 91,712 89,914 1,798 European Euro
Dolar Hong Kong 1,090,373 1,553,727 2,260 3,221 961 Hong Kong Dollar
Dolar Selandia Baru 418,086 413,777 3,791 3,752 39 New Zealand Dollar
Poundsterling Inggris 1,983,722 1,959,163 40,108 39,611 497 Great Britain Poundsterling
Yuan China 44,811,996 44,545,660 98,810 98,223 587 Chinese Yuan
Franc Swiss 68,102 50,822 1,213 905 308 Swiss Franc
Dolar Australia 33,012,381 33,322,555 330,570 333,676 3,106 Australian Dollar
20,618,120 20,682,066 70,404
Total Modal Tier I dan Tier II
bulan Desember 2024, setelah Total Tier I and Tier II Capital of
dikurangi dengan modal December 2024 net of capital
pengurang 20,668,092 deduction
Rasio PDN 0.34% NOP Ratio
Berdasarkan peraturan BI mengenai PDN In accordance with BI regulation concerning
sebagaimana telah direvisi melalui NOP as amended by BI Regulation No.
Peraturan BI No. 6/20/PBI/2004 pada 6/20/PBI/2004 on July 15, 2004 and as
tanggal 15 Juli 2004, yang terakhir further amended by BI Regulation No.
diperbarui dengan Peraturan BI No. 17/5/PBI/2015 dated May 29, 2015, the
17/5/PBI/2015 tanggal 29 Mei 2015, PDN maximum NOP of banks should be at the
bank setinggi-tingginya adalah 20% dari most 20% of capital. NOP represents an
modal. PDN merupakan jumlah absolut dari absolute amount arising from the
selisih antara aset dan liabilitas dalam mata differences between the assets and
uang asing, baik yang terdapat di laporan liabilities in foreign currencies in the
posisi keuangan maupun rekening statements of financial position and
administratif. PDN Bank pada tanggal 31 administrative accounts. The NOP of the
Desember 2025 dan 2024 telah memenuhi Bank as of December 31, 2025 and 2024 is
ketentuan BI. in compliance with BI regulations.
169
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
f. Manajemen Modal dan Rasio Kewajiban f. Capital Management And Minimum
Penyediaan Modal Minimum Required Capital Adequacy Ratio (CAR)
Dalam pengelolaan modal, Bank diwajibkan In capital management, the Bank is
untuk menjaga dan menguatkan posisi required to maintain and strengthen the
modal yang mendukung pertumbuhan capital position that supports business
bisnis serta menjaga kepercayaan investor, growth and maintains the confidence of
deposan, pelanggan, dan pasar investors, depositors, customers and the
sebagaimana tercermin dari implementasi market as reflected in the implementation of
POJK No.11/POJK/03/2016 tentang POJK No.11/POJK/03/2016 regarding
Kewajiban Penyediaan Modal Minimum Minimum Capital Adequacy Ratio for
untuk Bank Umum sebagaimana diubah Commercial Banks as latest amended with
terakhir kali melalui POJK No. 27 tahun POJK No. 27 year 2022. The Bank has
2022. Bank telah memperhitungkan taken into account on this regulation in
peraturan ini dalam mengevaluasi dan evaluating and managing its capital
mengelola kecukupan modalnya. adequacy. The Bank's implementation of
Implementasi Bank terhadap peraturan ini this regulation is proof of the Bank's
menjadi bukti komitmen Bank untuk commitment to maintain a strong and
menjaga struktur modal yang kuat dan resilient capital structure, in accordance
tangguh, sesuai dengan persyaratan with regulatory requirements and industry
regulasi dan praktik terbaik industri. best practices.
Berdasarkan POJK No.11/POJK/03/2016 Based on POJK No.11/POJK/03/2016
tentang Kewajiban Penyediaan Modal regarding Minimum Capital Adequacy Ratio
Minimum untuk Bank Umum sebagaimana for Commercial Banks as latest amended
diubah terakhir kali melalui POJK No. 27 with POJK No. 27 year 2022, the Bank
tahun 2022, Bank membagi modal menjadi divides its capital into two parts:
2 (dua) bagian yang terdiri atas:
- Modal Tier 1 yang meliputi modal inti - Tier 1 capital which includes primary
utama (Common Equity Tier 1) dan core capital (Common Equity Tier 1)
modal inti tambahan and additional core capital
(Additional Tier 1). (Additional Tier 1).
- Modal Tier 2 yang meliputi instrumen - Tier 2 capital which includes Subdebt
Subdebt yang diterbitkan tahun 2025 instruments issued in 2025 and due in
yang akan jatuh tempo bulan Agustus August 2030.
2030.
Dalam konteks perhitungan kecukupan In the context of calculating capital
modal, Bank diwajibkan untuk menghitung adequacy, Bank is required to calculate
Aset Tertimbang Menurut Risiko (ATMR) Risk-Weighted Assets (RWA) for
untuk risiko Operasional, Pasar, dan Kredit Operational, Market, and Credit risks as a
sebagai komponen dalam perhitungan component in the calculation of Capital
Kewajiban Penyediaan Modal Minimum Adequacy Ratio (CAR). In order to calculate
(KPMM). Dalam rangka menghitung beban the capital charge and RWA for operational
modal dan ATMR risiko operasional, Bank risk, Bank currently applies the
saat ini telah menerapkan metode Standardized Approach (SA) in accordance
Standardized Approach (SA) sesuai SEOJK with SEOJK No. 6/SEOJK.03/2020.
No. 6/SEOJK.03/2020.
Selain itu, Bank juga telah melakukan Uji Furthermore, Bank has also conducted 2
Coba sebanyak 2 kali untuk melakukan trial runs for the calculation of operational
perhitungan beban modal risiko operasional risk capital charge using the Standardized
dengan menggunakan Pendekatan Standar Approach (SA) in accordance with the
sesuai dengan ketentuan SEOJK Nomor provisions of SEOJK No. 06/
06/SEOJK/03/ 2020 tentang Perhitungan SEOJK/03/2020 on the Calculation
Aset Tertimbang Menurut Risiko (ATMR) of Risk- Weighted Assets (RWA) for
untuk Risiko Operasional dengan Operational Risk using the Standardized
170
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
menggunakan Pendekatan Standar yang Approach, which has been effective in
telah efektif diterapkan pada bulan January 2023.
Januari 2023.
Untuk perhitungan ATMR Risiko Pasar, For the calculation of RWA for market risk,
Bank menggunakan Pendekatan Standar Bank uses the standardized approach,
(Standardized Approach) yang mengacu which refers to SEOJK No.23/SEOJK.
pada SEOJK No.23/SEOJK.03/2022 03/2022 on the Calculation of Risk-
tentang Perhitungan Aset Tertimbang Weighted Assets for Market Risk for
Menurut Risiko Untuk Risiko Pasar Bagi Commercial Banks.
Bank Umum.
Dalam perhitungan ATMR Risiko Kredit, In the calculation of RWA for credit risk, the
penyusunan dan perhitungan ATMR preparation and calculation of RWA refers
mengacu pada SEOJK No. to SEOJK No.24/SEOJK.03/2021 on the
24/SEOJK.03/2021 tentang Perhitungan Calculation of Risk-Weighted Assets for
Aset Tertimbang Menurut Risiko untuk Credit Risk using the Standardized
Risiko Kredit dengan Menggunakan Approach for Commercial Banks which has
Pendekatan Standar bagi Bank Umum yang adopted Basel III reforms.
telah mengadopsi Basel III Reform.
Kewajiban Bank dalam penyediaan modal The Bank's obligation in providing minimum
minimum sesuai profil risiko sebagaimana capital according to risk profile as regulated
diatur dalam POJK No.11/POJK/03/2016 in POJK No.11/POJK/03/2016 regarding
tentang Kewajiban Penyediaan Modal Minimum Capital Adequacy Ratio for
Minimum untuk Bank Umum sebagaimana Commercial Banks as latest amended with
diubah terakhir kali melalui POJK No. 27 POJK No. 27 year 2022 is as follows:
tahun 2022 adalah sebagai berikut:
a. 8% dari ATMR untuk Bank dengan profil a. 8% of the RWA for Bank with a risk
risiko peringkat 1; profile rating of 1;
b. 9% s.d kurang dari 10% dari ATMR b. 9% until less than 10% of the RWA for
untuk Bank dengan profil risiko bank with a risk profile rating of 2;
peringkat 2;
c. 10% s.d kurang dari 11% dari ATMR c. 10% until less than 11% of the RWA for
untuk Bank dengan profil risiko bank with a risk profile rating of 3;
peringkat 3;
d. 11% s.d 14% dari ATMR untuk Bank d. 11% until 14% of RWA for bank with risk
dengan profil risiko peringkat 4 atau profile ratings of 4 or 5.
peringkat 5.
Pada tanggal 31 Desember 2025 dan 2024 As of December 31, 2025 and 2024, the
rasio Kewajiban Penyediaan Modal ratio of Capital Adequacy Ratio (CAR) for
Minimum (KPMM) Bank dihitung the bank is calculated based on POJK
berdasarkan POJK No.11/POJK/03/2016 No.11/POJK/03/2016 regarding Minimum
tentang Kewajiban Penyediaan Modal Capital Adequacy Ratio for Commercial
Minimum untuk Bank Umum sebagaimana Banks as latest amended with POJK No. 27
diubah terakhir kali melalui POJK No. 27 year 2022 with the following calculation:
tahun 2022 dengan perhitungan sebagai
berikut:
171
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
2025 2024
Bank Bank
Dengan memperhitungkan risiko
kredit, resiko pasar dan risiko With credit risk, market risk and
operasional operational risk
- Aset Tertimbang Menurut Risiko 80,654,761 80,189,443 Risk Weighted Average -
- Jumlah modal 24,592,761 20,668,092 Total capital -
- Rasio Kewajiban Penyediaan
Modal Minimum 30.49% 25.77% Capital Adequacy Ratio -
Berdasarkan POJK No.11/POJK/03/2016 Based on POJK No.11/POJK/03/2016
tentang Kewajiban Penyediaan Modal regarding Minimum Capital Adequacy Ratio
Minimum untuk Bank Umum sebagaimana for Commercial Banks as latest amended
diubah terakhir kali melalui POJK No. 27 with POJK No. 27 year 2022, the Bank is
tahun 2022, Bank wajib membentuk required to establish additional capital as a
tambahan modal sebagai penyangga buffer, as follows:
(buffer), sebagai berikut:
a. Capital Conservation Buffer adalah a. Capital Conservation Buffer is an
tambahan modal yang berfungsi sebagai additional capital which serves as a
penyangga (buffer) apabila terjadi buffer in the event of a loss in the period
kerugian pada periode krisis; of crisis;
b. Countercyclical Buffer adalah tambahan b. Countercyclical Buffer is an additional
modal yang berfungsi untuk capital which serves to anticipated
mengantisipasi kerugian apabila terjadi losses in the event of excessive credit
pertumbuhan kredit perbankan yang growth and thus potentially disrupt the
berlebihan sehingga berpotensi stability of the financial system;
mengganggu stabilitas sistem keuangan;
c. Capital Surcharge untuk Domestic c. Capital Surcharge for Domestic
Systemically Important Bank (D-SIB) Systemically Important Banks (D-SIB) is
adalah tambahan modal yang berfungsi an additional capital which serves to
untuk mengurangi dampak negatif reduce the negative impact on the
terhadap stabilitas sistem keuangan dan stability of the financial system and
perekonomian apabila terjadi kegagalan economy in the event of bank failure
bank yang berdampak sistemik melalui which has systemic effect through an
peningkatan kemampuan bank dalam increase in the bank's ability to absorb
menyerap kerugian. losses.
Tambahan modal sebagai penyangga Additional capital as a buffer which shall be
(buffer) yang wajib dibentuk oleh Bank established by the Bank are:
adalah:
a. Capital Conservation Buffer sebesar a. Capital Conservation Buffer amounting
2,5% dari ATMR. to 2.5% of RWA.
b. Countercyclical Buffer sebesar 0% (nol b. Countercyclical Buffer in the amount of
persen) sampai dengan 2,5% (dua koma 0% (zero percent) up to 2.5% (two point
lima persen) dari ATMR. five percent) from RWA.
c. Capital Surcharge untuk D-SIB sebesar c. Capital Surcharge for D-SIB in the
1% (satu persen) sampai dengan 2,5% amount of 1% (one percent) to 2.5%
(dua koma lima persen) dari ATMR Bank (two point five percent) from RWA of
yang berdampak sistemik. Banks with systemic impact.
Pemenuhan modal sebagai penyangga Fulfillment of capital as a buffer should be
(buffer) harus dipenuhi dengan met by using components of common
menggunakan komponen modal inti utama equity Tier 1.
(Common Equity Tier 1).
172
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Bank telah memenuhi ketentuan Bank The Bank has fulfilled Bank Indonesia’s
Indonesia yang berlaku tentang Kewajiban regulation regarding Capital Adequacy
Penyediaan Modal Minimum dan Ratio and Calculation of Risk-Weighted
Perhitungan Aset Tertimbang Menurut Assets.
Risiko.
g. Analisis Kualitas Kredit g. Credit Quality Analysis
Analisis risiko kredit berdasarkan Credit risk analysis based on internal
internal rating grades: rating grades:
31 Desember/December 31, 2025
Kerugian
Kredit Kerugian
Sepanjang Kredit
Umurnya Sepanjang
Tidak Umurnya
Mengalami Mengalami
Kerugian Penurunan Penurunan
Kredit Nilai/ Nilai/
Ekspektasian Lifetime Lifetime
12 Bulan/ ECL not ECL-Credit Jumlah/
12 - Month ECL Credit-Impaired Impaired Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans
measured at amortized cost
Bucket 1 62,079,716 1,071,132 31,044 63,181,892
Bucket 2 540,357 2,506 905,679 1,448,542
Bucket 3 -- 426,448 2,744 429,192
Bucket 4 -- 1,093,188 20,847 1,114,035
Bucket 5 -- -- 1,065,730 1,065,730
62,620,073 2,593,274 2,026,044 67,239,391
Dikurangi/Less:
Pendapatan bunga yang
ditangguhkan/
Unearned interest income (8,857)
Cadangan kerugian kredit/
Loss allowance (192,734) (102,556) (509,510) (804,800)
Nilai tercatat/Carrying amount 66,425,734
173
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2024
Kerugian
Kredit Kerugian
Sepanjang Kredit
Umurnya Sepanjang
Tidak Umurnya
Mengalami Mengalami
Kerugian Penurunan Penurunan
Kredit Nilai/ Nilai/
Ekspektasian Lifetime Lifetime
12 Bulan/ ECL not ECL-Credit Jumlah/
12 - Month ECL Credit-Impaired Impaired Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans
measured at amortized cost
Bucket 1 59,790,166 1,146,033 57,069 60,993,268
Bucket 2 437,953 20,309 858,126 1,316,388
Bucket 3 -- 336,846 1,908 338,754
Bucket 4 -- 937,879 5,467 943,346
Bucket 5 -- 6,512 1,056,384 1,062,896
60,228,119 2,447,579 1,978,954 64,654,652
Dikurangi/Less:
Pendapatan bunga yang
ditangguhkan/
Unearned interest income (9,371)
Cadangan kerugian kredit/
Loss allowance (187,886) (95,291) (381,700) (664,877)
Nilai tercatat/Carrying amount 63,980,404
Analisis risiko kredit berdasarkan Credit risk analysis based on external
external rating grades: rating grades:
31 Desember/December 31, 2025
Kerugian
Kredit Kerugian
Sepanjang Kredit
Umurnya Sepanjang
Tidak Umurnya
Mengalami Mengalami
Kerugian Penurunan Penurunan
Kredit nilai / Nilai /
Ekspektasian Lifetime Lifetime
12 bulan/ ECL not ECL-Credit Jumlah/
12-Month ECL Credit-Impaired Impaired Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans at
measured amortized cost
Kolektibilitas/Collectibility 1 57,732,115 601,233 1,658 58,335,006
Kolektibilitas/Collectibility 2 4,887,958 1,992,041 915,658 7,795,657
Kolektibilitas/Collectibility 3 -- -- 86,800 86,800
Kolektibilitas/Collectibility 4 -- -- 134,293 134,293
Kolektibilitas/Collectibility 5 -- -- 887,635 887,635
62,620,073 2,593,274 2,026,044 67,239,391
Dikurangi/Less :
Pendapatan bunga yang
ditangguhkan/Unearned
interest income (8,857)
Cadangan kerugian kredit/
Loss allowance (192,734) (102,556) (509,510) (804,800)
Nilai tercatat/Carrying amount 66,425,734
174
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember/December 31, 2024
Kerugian
Kredit Kerugian
Sepanjang Kredit
Umurnya Sepanjang
Tidak Umurnya
Mengalami Mengalami
Kerugian Penurunan Penurunan
Kredit nilai / Nilai /
Ekspektasian Lifetime Lifetime
12 bulan/ ECL not ECL-Credit Jumlah/
12-Month ECL Credit-Impaired Impaired Total
Kredit yang diberikan yang
diukur pada biaya perolehan
yang diamortisasi/Loans at
measured amortized cost
Kolektibilitas/Collectibility 1 54,182,692 621,955 32,276 54,836,923
Kolektibilitas/Collectibility 2 6,045,427 1,812,543 870,202 8,728,172
Kolektibilitas/Collectibility 3 -- 6,569 62,589 69,158
Kolektibilitas/Collectibility 4 -- 6,512 112,459 118,971
Kolektibilitas/Collectibility 5 -- -- 901,428 901,428
60,228,119 2,447,579 1,978,954 64,654,652
Dikurangi/Less :
Pendapatan bunga yang
ditangguhkan/Unearned
interest income (9,371)
Cadangan kerugian kredit/
Loss allowance (187,886) (95,291) (381,700) (664,877)
Nilai tercatat/Carrying amount 63,980,404
50. Standar Akuntansi dan Interpretasi Standar 50. Accounting Standard and Interpretation of
Akuntansi yang Telah Disahkan, tetapi Belum Accounting Standard which Has Issued but
Berlaku Efektif Not Effective Yet
Amendemen, revisi dan penyesuaian tahunan Amendments, revised and annual
atas standar yang berlaku efektif untuk improvements to standards which are effective
periode yang dimulai pada atau setelah for periods beginning on or after
1 Januari 2026, dengan penerapan dini January 1, 2026, with early adoption are as
diperkenankan yaitu: follows:
• Amendemen PSAK 109: Instrumen
Keuangan dan PSAK 107: Instrumen • Amendments PSAK 109 and PSAK 107
Keuangan: Pengungkapan tentang regarding Classification and Measurement
Klasifikasi dan Pengukuran Instrumen of Financial Instruments;
Keuangan;
• Penyesuaian Tahunan PSAK 107, PSAK • Annual Improvements on PSAK 107, PSAK
109, PSAK 110, dan PSAK 207; dan 109, PSAK 110, dan PSAK 207; and
• Revisi PSAK 338: Kombinasi Bisnis Entitas • Revised PSAK 338: Business Combination
Sepengendali terkait ruang lingkup dan of Entity Under Common Control regarding
penerapan metode penyatuan kepemilikan. the scope and application of the method of
pooling of interest.
Standar baru, revisi dan amandemen serta New and amendment of standards which are
interpretasi atas standar yang berlaku efektif effective for periods beginning on or after
untuk periode yang dimulai pada atau setelah January 1, 2027, with early adoption permitted,
1 Januari 2027, dengan penerapan dini are as follows:
diperkenankan yaitu:
• PSAK 118: Penyajian dan Pengungkapan • PSAK 118: Presentation and Disclosure in
dalam Laporan Keuangan; Financial Statements;
175
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PT BANK MEGA TBK PT BANK MEGA TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
(Lanjutan) (Continued)
Untuk Tahun-tahun yang Berakhir For the Years Ended
Pada Tanggal 31 Desember 2025 dan 2024 December 31, 2025 and 2024
(Disajikan dalam Jutaan Rupiah, (Expressed in Million Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
• PSAK 119 : Entitas Anak tanpa • PSAK 119: Subsidiaries without Public
Akuntabilitas Publik: Pengungkapan; Accountability: Disclosures;
• PSAK 401: Penyajian dan Pengungkapan • PSAK 401: Presentation and Disclosure in
dalam Laporan Keuangan Syariah; Sharia Financial Statements;
• PSAK 403: Komponen Laporan Keuangan • PSAK 403: Components of Financial
Entitas Syariah Yang Menerapkan SAK Reports of Sharia Entities That Apply
Indonesia Untuk Entitas Privat dan SAK Indonesian SAK for Private Entities and
Indonesia Untuk Entitas Mikro, Kecil, dan Indonesian SAK for Micro, Small, and
Menengah; Medium Entities
• PSAK 413: Penurunan Nilai; dan • PSAK 413: Impairment; and
• PSAK 414: Penurunan Nilai Aset • PSAK 414: Impairment of Sharia Financial
Keuangan Syariah bagi Entitas yang Assets for Entities Implementing
Menerapkan SAK Indonesia untuk Entitas Indonesian SAK for Private Entities (SAK
Privat (SAK EP). EP).
Hingga tanggal laporan keuangan ini Until the date of the financial statements is
diotorisasi, Perusahaan masih melakukan authorized, the Group is still evaluating the
evaluasi atas dampak potensial dari penerapan potential impact of the adoption of new
standar baru, amandemen standar dan standards, amendments to standards and
interpretasi standar tersebut. interpretations of these standards.
51. Penyelesaian Laporan Keuangan 51. Completion of Financial Statements
Manajemen Bank bertanggung jawab atas The management of the Bank is responsible
penyusunan laporan keuangan ini, yang for the preparation of these financial
diselesaikan dan disetujui untuk diterbitkan statements, which were completed and
oleh Direksi pada tanggal 6 Februari 2026. authorized by the Board of Directors for issue
on February 6, 2026.
176
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Page 619
2025 Annual Report Strengthening Capabilities, Accelerating Growth PT BANK MEGA Tbk Menara Bank Mega Jl. Kapten P. Tendean No. 12 - 14A Jakarta 12790
Names mentioned 257 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Financial Services Authority
p.2 ×23
unresolved
org
CT Corp
p.4 ×27
unresolved
org
Bank Introduction
p.13
unresolved
—
Committees Under
p.13
unresolved
—
Committee Under
p.13
unresolved
org
PT BANK MEGA Tbk 2025 Annual
p.13
unresolved
org
Indonesia Stock Exchange
p.21 ×6
unresolved
org
BAPEPAM-LK
· Ketua
p.21 ×12
unresolved
org
Bank KBMI
p.24 ×9
unresolved
org
Bank Bank KBMI
p.24
unresolved
org
Bank Awards Achievement
p.24
unresolved
org
Bank Swasta KBMI III Organizer
p.24
unresolved
org
PT Mitra Stania Prima
p.26
unresolved
org
PT Citra Palu Minerals
p.29
unresolved
org
Bank Indonesia
p.34 ×48
unresolved
org
Bank Mega Performance
p.34
unresolved
org
Bank Mega’s Profit After Tax
p.34
unresolved
org
Government of the Republic of Indonesia
p.39
unresolved
org
Bank Mega Performance Analysis
p.44
unresolved
org
Bank Mega’s Strategies
p.44
unresolved
org
Bank Indonesia’s
p.44 ×4
unresolved
org
PT CT Corpora
p.45 ×7
unresolved
org
Bank Mega’s Products
p.47
unresolved
org
Bank Mega’s Loan-to-Deposit Ratio
p.47
unresolved
person
Guntur
p.53
unresolved
org
Bank Mega. We
p.53
unresolved
person
Heriwan
p.53
unresolved
—
Gazali
· Director
p.53
unresolved
org
International Banking
· Director
p.54
unresolved
org
PT Mega Corpora. This
p.54 ×3
unresolved
org
PT Mega Corpora. Pengakhiran
p.54
unresolved
org
Ticker
· Company Name
p.60
unresolved
org
PT Mega Corpora (58.02%)
p.60
unresolved
—
Total Employee
p.60
unresolved
org
Bank License Deed
p.60
unresolved
org
PT Bank Karman
p.60 ×5
unresolved
org
Minister of Finance
p.60
unresolved
org
Bank License
p.60
unresolved
org
Bapepam
p.60 ×7
unresolved
org
Bank Bapepam Rp
p.60
unresolved
org
Bank Mega Indonesia Tiktok
p.60
unresolved
org
Jakarta Selatan 12790
DKI Jakarta
p.60
unresolved
org
PT Mega Bank. Today
p.61
unresolved
org
PT Mega Bank. Following
p.62
unresolved
org
PT Mega
p.62 ×3
unresolved
org
Bank Indonesia Certificates
p.65
unresolved
org
Bank Garansi
p.66
unresolved
org
Reksa Dana Treasury
p.66
unresolved
org
Bank Mega’s Board
p.76 ×3
unresolved
org
Minister of Economic Affairs
p.79
unresolved
org
PT Para Rekan Investama.
p.79 ×3
unresolved
org
PT Trans Corpora.
p.79 ×2
unresolved
org
PT Private Investment Indonesia.
p.79
unresolved
org
PT Rekan Investama Indonesia. Affiliate Relationship
p.79
unresolved
org
Bank Exim
p.80 ×3
unresolved
org
Ministry of State Secretariat
p.81 ×2
unresolved
org
Minister of State
p.81
unresolved
org
Bank Supervisor
p.82
unresolved
org
Bank Supervision Department
p.82
unresolved
person
Madi D. Lazuardi
· Director
p.83
unresolved
org
PT Program Pendidikan Teknologi Komputer
p.84
unresolved
org
Bank BCA
p.84
unresolved
org
PT AXA Mandiri Financial Services-Indonesia
p.84
unresolved
org
Bank Indonesia Office Complex
p.85 ×2
unresolved
org
KPEI
p.85
unresolved
org
PT Kliring Penjaminan Efek Indonesia
p.85
unresolved
org
Bank Universal
p.86 ×3
unresolved
org
Bank Indonesia’s Role
p.87
unresolved
org
PT Bank ANZ Indonesia
p.88
unresolved
org
Bank Bali
p.90 ×3
unresolved
org
PT Arfaidhams Secret
p.90
unresolved
org
Ministry of Finance
p.91
unresolved
org
Directorate General of Taxes Headquarters
p.91
unresolved
org
Bank Mega Update
p.92
unresolved
org
Bank Exim. His
p.94
unresolved
org
PT Tirto Bumi Prakarsatama
p.94
unresolved
org
PT Central Sentosa Finance
p.95
unresolved
org
PT Bank Hibank Indonesia
p.95
unresolved
org
PT BCA Digital. Affiliate Relationship
p.95
unresolved
org
Mandiri Inhealth Tbk
p.97 ×2
unresolved
org
Bank Ekonomi Raharja
p.98
unresolved
org
Bank Muamalat
p.98
unresolved
org
Elsa Corp
p.98
unresolved
org
Tunas Ridean Tbk
p.99 ×2
unresolved
org
PT Bank Hastin Internasional
p.99
unresolved
org
PT Astrindo Satrya Kharisma
p.100
unresolved
org
PT Benua Birunusa Holding
p.100
unresolved
org
Bank Pundi Indonesia Tbk
p.100 ×3
unresolved
org
PT KESI
p.100
unresolved
org
Bank Sumsel Babel.
p.102
unresolved
org
Bank UOB Administration
p.103
unresolved
org
Bank Aladin
p.103
unresolved
org
Syariah
· Director
p.103
unresolved
org
Bank Victoria
p.103
unresolved
org
Bank Bachelor’s
p.103
unresolved
org
Bank Ibnu Chaldun University. Appointed
p.103
unresolved
org
Bank BJB West Java
p.103
unresolved
org
Bank Mega Bachelor’s
p.104
unresolved
org
GCG Tbk
p.104
unresolved
org
PT PARA REKAN Chairul Tanjung
p.106
unresolved
—
Groups
p.107
unresolved
org
Bank Julius Baer Co Ltd. | 557,170,229 | 4.7455401
Singapore S/A
p.107
unresolved
org
Makmur Tbk
p.107 ×4
unresolved
org
PT Insan A Bank Julius Baer Co. Ltd.
p.107
unresolved
org
PT Lintas Bank Julius Baer Co. Ltd. S
p.107
unresolved
org
PT Prima V
p.107 ×2
unresolved
org
PT Lintas
p.107
unresolved
org
PT Indofood CBP Sukses
p.107 ×2
unresolved
org
PT Insan Asia Nusantara
p.107 ×2
unresolved
org
Cheminvest Limited
p.107 ×5
unresolved
org
PT Salim Chemicals Corpora
p.107 ×2
unresolved
org
PT AJ Central Asia Raya
p.107 ×2
unresolved
org
PT Windsor Investment Fund
p.107 ×2
unresolved
org
PT Lintas Sejahtera
p.107 ×3
unresolved
org
Windsor Investment Cheminvest Limited
p.107
unresolved
org
PT Dwi Mitra Nusantara
p.107
unresolved
org
PT PARA REKAN
p.108
unresolved
org
PT CT CORPORA Chairul Tanjung
p.108
unresolved
org
PT Subordinated Bonds
p.109
unresolved
org
PT Management Data Corpora.
p.110
unresolved
org
FINANCE PTE. LTD System GLOBAL AIR PTE. LTD
p.111
unresolved
org
MINTVILLE CORPORATION PACIFIC AIR HOLDINGS LTD
p.111
unresolved
org
FINEGOLD RESOURCES LTD
p.111 ×2
unresolved
org
PT Mega Auto Finance
p.112
unresolved
org
PT Mega Central Finance
p.112 ×5
unresolved
org
PT PFI Mega Life Insurance
p.112
unresolved
org
PT Asuransi Jiwa
p.112
unresolved
org
PT Bank Mega Syariah
p.112 ×3
unresolved
org
PT Bank Harda
p.112
unresolved
org
PT Mega Finance
p.112
unresolved
org
Digital Internasional Tbk
p.112
unresolved
org
Mawar & Rekan
p.115
unresolved
org
PT Datindo Entrycom
p.115
unresolved
org
PT Pemeringkat Efek Indonesia
p.115
unresolved
person
Dharma Akhyuzi
p.115 ×4
unresolved
person
KH. Hasyim Ashari
p.116
unresolved
person
K.H. Wachid Hasyim
p.116
unresolved
org
Bank Mega Bandung
p.117
unresolved
person
KH. Noer Ali
p.117
unresolved
person
Prof. Dr. Soepomo
p.117
unresolved
person
K.H. Mas Mansyur
p.117
unresolved
org
Bank Mega Sekarang
p.153
unresolved
person
Triyudianto
· Direktur Retail
p.453
unresolved
person
Akhyuzi
p.453 ×3
unresolved
person
Purwo Junianto
· Anggota
p.454
unresolved
org
Pengawas
p.454
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara
p.541 ×4
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Tengah
p.541 ×2
unresolved
org
PT Bank Mega Syariah Total
p.541
unresolved
org
PT Trans Fashion
p.541 ×8
unresolved
org
PT Trans Entertainment
p.541 ×5
unresolved
org
PT Anta Express Tour
p.541 ×4
unresolved
org
PT Duta Visual Nusantara TV
p.541 ×8
unresolved
org
PT Trans Burger
p.541 ×4
unresolved
org
PT Trans Coffee
p.541 ×4
unresolved
org
PT Trans Berita Bisnis
p.541
unresolved
org
PT Trans Berita Bisnis Lain-lain
p.541
unresolved
org
PT Bank Mega Syariah Kredit
p.543
unresolved
org
PT Para Bandung Propertindo
p.543 ×2
unresolved
org
PT Trans Entertainment Lain-lain
p.543
unresolved
org
PT Trans
p.549 ×16
unresolved
org
PT Trans Impor Indonesia
p.549
unresolved
org
PT Trans Fashion Impor
p.549
unresolved
org
CT Global Finance PTe. Ltd
p.549
unresolved
org
PT Trans Berita Bisnis Enam
p.549
unresolved
org
PT Trans Berita Bisnis Delapan
p.549
unresolved
org
PT Trans News Production
p.549
unresolved
org
PT Bali Properti Developer
p.549
unresolved
org
PT Rekan Investama Indonesia
p.549
unresolved
org
PT Bank KB Bukopin Syariah
p.549
unresolved
org
Colink Assets Holding Limited
p.549
unresolved
org
CT-Corp Investments Singapore PTE Ltd
p.549
unresolved
org
PT Dharya Haddira Kartikatama
p.549
unresolved
org
PT Pengembang Properti Pamulang
p.549
unresolved
org
PT Graha Pamulang Properti
p.549
unresolved
org
PT Pengembang Properti Bandung
p.549
unresolved
org
PT Graha Bandung Properti
p.549
unresolved
org
PT Pengembang Properti Bekasi
p.549
unresolved
org
PT Graha Bekasi Properti
p.549
unresolved
org
PT Pengembang Properti Blimbing Malang
p.549
unresolved
org
PT Graha Blimbing Malang Properti
p.549
unresolved
org
PT Anta Umroh Wisata
p.549
unresolved
org
PT Mahkota Dhuharifqi Mandiri Wisata
p.549
unresolved
org
PT Cahaya Indo Lestari
p.549
unresolved
org
PT Digital Agregator Indonesia
p.549
unresolved
org
PT Rasabumi Inti Lestari
p.549
unresolved
org
PT Para Duta Bangsa
p.549
unresolved
org
Indonesian District Court
p.550
unresolved
org
Mahkamah Agung
p.550
unresolved
org
Bank Ratings
p.594
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